Internal Revenue Service (U.S. Taxes)

Important Tax Information — IRS & U.S. Taxes

U.S. citizens, even those residing abroad, must file a federal tax return and report their worldwide income.

If you are a taxpayer with specific individual or business account questions you should contact the International Taxpayer Service Call Center by phone or fax.

The International Call Center is operational Monday through Friday, from 6:00 a.m. to 11:00 p.m. EST, telephone: 267-941-1000 (not toll-free), fax:  267-941-1055.

If you are a tax professional or software provider calling about an e-file issue and it is not account-related, please contact the e-help office in Austin, Texas, at 512-416-7750 (not toll-free). Assistance is available Monday through Friday, from 7:00 a.m. to 6:00 p.m. CST.

Taxpayer service, formerly offered by IRS offices overseas, is no longer available.
Please send your tax forms and correspondence to the applicable address indicated below.

Individual taxpayers located outside the United States also may contact the IRS by mail:

Internal Revenue Service
International Accounts
Philadelphia, PA 19255-0725

Business taxpayers located outside the United States also may contact the IRS by mail:
Internal Revenue Service
International Accounts
Ogden, UT 84201-0038

International Taxpayer Advocate:
To request Taxpayer Advocate assistance, call the Taxpayer Advocate Service toll-free number: 1-877-777-4778.

Individual Taxpayers Identity Number
Information on ITIN and the W-7 form

Web Services for U.S Citizens Living Abroad

Tax Treaty

A new U.S.-Denmark income tax treaty (PDF 119 KB) entered into force March 31, 2000.

This treaty replaces the old one signed between the two countries in 1948.

Denmark notified the United States March 31 that it had complied with all constitutional requirements for entry into force of the treaty, and the United States had previously provided reciprocal notification to Denmark.

For taxes withheld at source, the treaty applies to amounts paid or credited on or after May 1, 2000; for all other taxes, the treaty applies to tax years beginning on or after January 1, 2001.