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Internal Revenue Service
 

 

  • 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). The U.S. Tax Court recently confirmed that CSG and CRDS contributions are not creditable because they are covered by the totalization agreement. Eshel v. Commissioner, 142 T.C. No. 11 (April 2, 2014).

 

  • W-8BEN Fraud Warning – The IRS Paris office would like to warn taxpayers of an email scam requesting readers to complete and fax in a W-8BEN form. It is helpful to note that the IRS does not initiate contact with taxpayers to request personal or financial information - this includes email, text messages, or social media. If you receive an email requesting that you complete and return a W-8BEN, it is a scam, please do not respond to it. For further instructions on what to do if you receive a suspicious IRS-related communication, please see our website here: www.irs.gov/uac/Report-Phishing or here: www.irs.gov/uac/Suspicious-e-Mails-and-Identity-Theft.

 

 

 

 

 

  • 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.

 

  • 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 (their website can be found here france.usembassy.gov/service.html) for a list of US tax preparers.

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Contact Information

  • Phone: +33 (0)1 43 12 25 55

    Fax: +33 (0)1 43 12 23 03

    Email: irs.paris@irs.gov 

    Internet: www.irs.gov http://france.usembassy.gov/irs.html

    Mailing Address
    U.S. Embassy
    Internal Revenue Service
    2, Avenue Gabriel
    75385 Paris cedex 08
    FRANCE

    Office Location:
    American Embassy
    2, Avenue Gabriel
    75008 Paris
    FRANCE

    Walk-in Assistance:
    Monday through Friday
    9:00 a.m. to 12:00 p.m.

    Telephone Assistance:
    Monday through Friday :
    9:00 a.m. to 12:00 p.m. & 1:30 p.m. to 3:30 p.m.

    Our offices are closed on French and US holidays

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 (267) 941-1000
    Fax: +1 (267) 941-1055
    Email
    Mail: Internal Revenue Service
            P.O. Box 920
            Bensalem, PA 19020
            USA
      

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 may contact the International Taxpayer Advocate as follows:

     Phone:  +1 (877) 777-4778 or +1 (787) 522-8600

    Mail:    

    Internal Revenue Service
    Attn: Taxpayer Advocate Office
    City View Plaza
    48 Carr 165, 5th Floor
    Guaynabo, Puerto Rico 00968-8000
    USA

    More information can be found on the IRS website here: http://www.irs.gov/Advocate

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