Offices & Departments
Internal Revenue Service
Haiti Relief Donations Qualify for Immediate Tax Relief
On January 25, 2010, the IRS announced that people who give to charities providing earthquake relief in Haiti can deduct these donations on their 2009 tax return. This applies only to cash contributions made after January 11, 2010 and before March 1, 2010. http://www.irs.gov/newsroom/article/0,,id=218678,00.html
The French CSG and CRDS contributions are not creditable or deductible
The contribution sociale généralisée (CSG) and the contribution pour le remboursement de la dette sociale (CRDS) are not creditable or deductible taxes under the Internal Revenue Code or the U.S.-French Income Tax Treaty because they are social security taxes that are covered by the U.S.-French totalization agreement. Social Security Amendments of 1977, Pub. L. No. 95-216, 91 Stat. 1540 § 317(b)(4).
Suspicious E-mails
If you believe you have received a suspicious email that professes to be from the Internal Revenue Service (IRS), please read the information on our website "How to Report and Identify Phishing, E-mail Scams and IRS Bogus Web Sites” at http://www.irs.gov/privacy/article/0,,id=179820,00.html?portlet=1 before replying.
General Information
Taxpayer Service Specialists are available for tax assistance on US income tax matters at the IRS office at the US Embassy in Paris.
Our offices are closed on French and US holidays.
Taxpayer ID Numbers
All filers of US tax returns and their dependents must provide a taxpayer identification number: either a US Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). You should secure an SSN by using Form SS-5 if you qualify for one. If not, you should complete Form W-7 to apply for an ITIN. Both forms include all the necessary instructions to apply. To avoid being disallowed exemptions, you must obtain SSNs or ITINs for all children and dependents claimed on your income tax return.
Employer ID Numbers (EINs)
An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number, and is used to identify a business entity.
www.irs.gov/businesses/small/article/0,,id=98350,00.html
Business/Estate Tax Returns
Our office does not provide tax assistance on business returns or estate tax returns. For these returns, as well as complex individual tax returns, we suggest you contact the Office of American Services for a list of US tax preparers.
Contact Information
Mailing Address
American Embassy
Internal Revenue Service
2, Avenue Gabriel
75382 Paris Cedex 08
Office Address
American Embassy
2, Avenue Gabriel
75008 Paris
Metro: Concorde
Tel: +33 1.43.12.25.55
Fax: +33 1.43.12.23.03
email: irs.paris@irs.gov
Where to get Tax Assistance
The IRS office in Philadelphia is the principal office responsible for providing international tax assistance, such as answering questions related to tax law, foreign tax issues, and notices and bills. This office is open Monday through Friday from 6:00 a.m. to 11:00 p.m. (American) Eastern Standard Time and may be contacted by:
Phone: +1 (215) 516-2000
Fax: +1 (215) 516-2555
Email: www.irs.gov/help/page/0,,id=133197,00.html
Mail: Internal Revenue Service P.O. Box 920 Bensalem, PA 19020 USA
Taxpayer Service Specialists are available for tax assistance on US income tax matters at the IRS office at the US Embassy in Paris, France. See above for contact information.
Unresolved Tax Problems
If you have tried to resolve a tax problem but it has not been resolved in a timely manner or if an IRS action is causing you a significant hardship, you should contact the International Taxpayer Advocate by:
Phone: +1 (877) 777-4778 or +1 (787) 622-8940
Fax: +1 (787) 622-8933
Mail: Internal Revenue Service
Attn: Taxpayer Advocate Office
San Patricio Office Building, Room 200
7 Tabonuco Street
Guaynabo, Puerto Rico 00966
