Internal Revenue Service

Federal Benefits and Obligations

Banking Services:
American Citizens Abroad (ACA) has joined with the State Department Federal Credit Union to provide domestic banking services for U.S. citizens living overseas, which may be of assistance for those with federal benefits or FATCA issues.

New IRS Regulation – Disclosure or Use of Tax Information by Preparers of Returns

Please take note of new regulations giving taxpayers greater control over their personal tax return information. New regulations under Internal Revenue Code Section 7216, Disclosure or Use of Tax Information by Preparers of Returns, became effective January 1, 2009. These regulations limit tax return preparers’ use and disclosure of information obtained during the return preparation process to activities directly related to the preparation of the return. The regulations, along with supplemental Revenue Procedure 2008-35, contain the updated rules and requirements relating to disclosure and use of tax return information. These regulations apply to paid and volunteer preparers and the administrative staff that supports them. Failure to comply may result in criminal or civil penalties. See the Section 7216 information Center on IRS.gov for more details. Section 7216 Frequently Asked Questions are available at https://www.irs.gov/tax-professionals/section-7216-frequently-asked-questions on IRS.gov.

The Form 8938 (Statement of Specified Foreign Financial Assets) should be filed by taxpayers with specific types and amounts of foreign financial assets or foreign accounts. It is important for taxpayers to determine whether they are subject to this new requirement because the law imposes significant penalties for failing to comply.

Form 8938, the instructions, regulations implementing this new foreign asset report, and other information to help taxpayers determine if they are required to file Form 8938 (pdf/184kb) is available on the web at: Form 8938, Statement of Specified Foreign Financial Assets.

U.S. Tax Assistance Information

IRS.gov: U.S. Citizens and Resident Aliens Abroad

There is no Internal Revenue Service in Austria.

For immediate assistance from a taxpayer specialist, you can call, fax or email the International Customer Service Site located in Philadelphia. The Service Site is open Monday through Friday, from 6:00 am to 11:00 pm EST. The customer service representatives there can be contacted as follows:
Tel.: [001] 267-941-1000267-941-1000 (not toll-free)
Fax: [001] 267-941-1055267-941-1055
E-mail inquiries: Contact your local IRS Office.

All inquiries must be in the English language.

Important Tax Information for U.S. Citizens Living Abroad (pdf/40kb)

The IRS in Philadelphia can be reached at the following telephone number:
[001] 267-941-1000267-941-1000 (not toll-free).

The Taxpayer Advocate Service is your voice at the IRS. Our number is in your phone book and on our website at Taxpayer Advocate Service. You can also call us at 787-522-8601. As a taxpayer, you have rights the IRS must respect in its dealings with you. Our tax toolkit at www.TaxpayerAdvocate.irs.gov can help you understand those rights and how to protect them.”

Reporting Foreign Bank Accounts

The public may be unaware of their obligation to report their foreign bank accounts to the Department of the Treasury. Recent news events have highlighted foreign bank account reporting. While there are many legitimate reasons to own foreign financial accounts, there are also responsibilities that go along with owning such accounts. Foreign account owners must remember that they may have to report their accounts to the government, even if the accounts do not generate any taxable income. The link below provides information for filing a Report of Foreign Bank and Financial Account, Form TD F 90-22.1, which is better known as the FBAR form.

For more information regarding reporting foreign bank accounts, please visit: Report of Foreign Bank and Financial Accounts (FBAR)

Yearly Exchange Rate is Euro 0.923 to US $ 1.00

Exchange Rates

The United States Internal Revenue Service has no official exchange rate and accepts any posted exchange rate that is used consistently.

For exchange rates, please check: Yearly Average Currency Exchange Rates

For additional exchange rates, check the U.S. Treasury website or other commercial sites such as www.oanda.com. The IRS requires that all income be reported in U.S. dollar equivalents. Taxpayers generally use the yearly average exchange rate to report foreign income that was regularly received throughout the year. If you had only a few foreign transactions on particular days, you may prefer to use the exchange rates of those specific days.

The Internal Revenue Service (IRS) is implementing significant changes to the Individual Taxpayer Identification Number (ITIN) program. If taxpayers have an expired ITIN, not renewed before filing a tax return next year, they might face a refund delay and be ineligible for certain tax credits, such as the Child Tax Credit and the American Opportunity Tax Credit, until they renew the ITIN. More information is available on the ITIN page at IRS.gov.

Who Must File?

If you are a U.S. citizen or resident alien living or traveling outside the United States, you generally are required to file income tax returns, estate tax returns, and gift tax returns, and pay estimated tax in the same way as those residing in the United States. Your worldwide income is subject to U.S. income tax, regardless of where you reside.

Your income, filing status, and age generally determine whether you must file an income tax return. Generally, you must file a return if your gross income from worldwide sources is at least the amount shown for your filing status in the Filing Requirements table in Chapter 1 of Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.

Tax Forms via the World-Wide-Web:

Internal Revenue Service

For local assistance, inquirers may wish to refer to the following private services to U.S. citizens abroad (Please note that the Embassy can take no responsibility for their performance. Clients should inquire about the fee before engaging an adviser.):

In Austria:

MyExpatTaxes
Tax Software for U.S. Expats
support@myexpattaxes.com
Homepage: MyExpat Taxes
CEO – Nathalie Goldstein, M.Sc. and Enrolled Agent

Rainer Fiege-Kollmann, M.Sc. and Enrolled Agent
Landskrongasse 5/1
1010 Vienna
E-mail: rainer.fk@gmx.at
Tel. (01) 364 94 08

In the United States:

American Expatriate Tax Consultants
US Expat Tax Preparation Service
Tel.: (256) 489-0003
E-mail: info@USofAExpatTax.com
Homepage: https://USofAExpatTax.com

Artio Partners, CPAs & Advisors
980 N. Michigan Ave.
Chicago, IL 60611
Tel.: (312) 235-2167
Fax: (312) 253-7617
E-mail: joanna.mar@artiopartners.com
Homepage: http://www.artiopartners.com

Bright!Tax
244 Fifth Avenue
New York, NY 10001
Tel.: (212) 465-2528
E-mail: inquiries@brighttax.com
Homepage: https://brighttax.com

I.J. Zemelman, EA
Taxes for Expats
105 E34th St, New York NY 10016
Tel: (646) EXPAT-US (397-2887)
E-mail: questions@taxesforexpats.com
Homepage: http://www.taxesforexpats.com/

Mr. Itzhak Cohen CPA
30 East 9th Street Suite 3a
New York, NY 10003
Tel.: (212) 979-8585
Fax: (646) 895 7554
Swiss: 0041 22 534 9696
E-mail: cohencpa@gmail.com or Cohen@MyUScpa.com
Homepage: http://www.MyUScpa.com

Marc J. Strohl, CPA
Protax Consulting Services Inc
Seven Penn Plaza, Suite 416
New York, NY 10001
Tel.: (212) 714 1805
Fax: (212) 714 6654
E-mail: mstrohl@protaxconsulting.com
Homepage: www.protaxconsulting.com

Sherry von Klitzing, M.A.
Business and Marketing Consultant
210 Mill Creek Place
Roswell, GA 30076
Tel.: (770) 696-2311 (office) or (239) 297-2200 (cell phone)
E-mail: svonklitzing@gmail.com

American Expat Tax Services
576 N Birdneck Road #185
Virginia Beach, VA 23451
Tel.: 1-888-243-9992
Fax: 1-888-958-2367
Email: info@amexpattax.com
Website: Americanexpattax.com

Online Taxman
347 Fifth Ave, Suite 1402-171
New York, NY 10016
Tel: (855)-682-9626 FREE
Fax: (815) 550-8651
E-mail: vincenzo@onlinetaxman.com
Homepage: http://www.onlinetaxman.com

Randall Brody, EA (Enrolled Agent), MBA, CCP
Tax Samaritan
6616 Ruddock
North Las Vegas, NV 89084
Tel: (702) 350-1050
Fax:702-933-9115
E-Mail: Questions@TaxSamaritan.com
Homepage: http://www.taxsamaritan.com

American Tax Group
5185 E. 117th Avenue
Thornton, Colorado 80233
Tel.: (720) 343-0025
Fax: (720) 302-2836
E-mail: info@americantaxgroup.net
Homepage: http://www.atg-expat.com/

Tax Samaritan
6616 Ruddock
North Las Vegas, Nevada 89084
Tel.: (702) 350-1050
E-mail: Info@TaxSamaritan.com
Homepage: http://www.taxsamaritan.com

Clinton F. Bateman, CPA
ABBM Group, Ltd LLP
Certified Public Accountants
9575 Katy Freeway, Suite 370
Houston, TX 77024
Tel: (713) 552-9800
Fax: (713) 552-9700
E-mail: cbateman@abbmgroup.com
Homepage: http://abbmgroup.com/

Stacy D. Collier, CPA
SDC, LLC
Tel.: (346) 231-1195
Fax: (346) 231 1194
E-mail: stacy@sdcglobalcpa.com
Homepage: http://www.sdcglobalcpa.com

In Germany:

Mr. Dominic C. Ferguson E.A.
Ferguson Consulting International Limited
Goethestrasse 58
10625 Berlin
Tel.: [+49] 30 3136056
Fax: [+49] 30 3136061
E-mail: mail@fergusonconsultingintl.com
Homepage: http://www.fergusonconsultingintl.com
U.S. Tel.: [+1] (888) 549-1116 FREE
U.S. Fax: [+1] (775) 205-8478

Ms. Ines A. Voigt
Certified Public Accountant
c/o Wagemann + Partner
Eisenzahnstrasse 64
D-10709 Berlin
Tel.: [+49] 30 8938-8925
Fax: [+49] 30 8938-8999
E-mail: ines.voigt@cpa-berlin.com
Homepage: http://www.cpa-berlin.com

TAXESUSA
Sonnenstrasse 20
86476 Neuburg an der Kammel
Marianne and Michael Denney
Tel: [+49] 8283 920844
Fax: [+49] 8283 920845
E-mail: midenney@t-online.de
Homepage: www.taxesusa.eu

KPMG DTG
Eugene Straub
Ganghoferstr. 29
80339 Munich
Tel. [+49] 89 9282-1641
Fax [+49] 089 1802 11991-1641
E-mail: estraub@kpmg.com

Peter Wittmann
Luisenstr. 27
80333 Munich
Tel: [+49] 89 598020
Fax: [+49] 89 553495
Email: raphwittmann@aol.com
Homepage: www.witt-ra.de

SONNTAG & PARTNER
Elektrastr. 6
81925 Munich
Tel: [+49] 89 25544340,
Fax: [+49] 89 25544349
E-mail: thiel@Sonntag-partner.de

MARK L. SUMMERS, CPA
Wettersteinstrasse 21
82490 Farchant
Tel: [+49] 8821 9664125
Email: summersmunich@aol.com

US Tax Services
Steffen Loch
Jocherstr. 6
85221 Dachau
Tel: [+49] 8131 2746556
Fax: [+49] 3212 2746994
E-mail: info@US-tax-services.de
Homepage: www.us-tax-services.de

Jordan Vassilev
Netzerstr.76
80992 Munich
Tel. [+49] 89 142659
Fax: [+49] 89 14959012
Email: vassilevj@gmx.de
Homepage: www.us-taxadvisor.com

Ulrich Fuierer, Dipl.Kfm.Steuerberater
Nussbaumstr. 6,
80336 München
Tel: [+49] 89 54596125
Fax: [+49] 89 5503730
E-mail: info@stb-fuierer.de
Homepage: www.stb-fuierer.de

Carlos Martin Schwab
Rehweg 8
85598 Baldham
Tel: [+49] 8106 4422
Fax: [+49] 8106 898989
E-mail: usa.impuestos@gmail.com

Stephen Bechwar, CPA CFP
Tuchingertr Str.25
85356 Freising, Munich
Tel: [+49]  8161 989 6869
E-mail: steve@bechwar.com

Manuel Vogt
US Tax Services
Lindwurmstrasse 95
80337 Munich
Tel.: [+49] 89 809 59 107
E-mail: vogt@us-tax-services.de

In Switzerland:

Sanders US Tax Services GmbH
Bahnhofstrasse 10
CH-8001 Zürich
Tel.: [+41] 43 456 26 63
E-mail: info@sandersustax.com
Homepage (German): http://www.sandersustax.de
Homepage (English): http://www.sandersustax.com

Personal taxes are levied on worldwide income for persons who are residents of Austria. For purposes of taxation, any person regardless of citizenship is considered a resident if living in Austria for more than half a year. General information from the Austrian Federal Ministry of Finance is available online at http://english.bmf.gv.at/Publications.

In general, for non-residents, only income earned in Austria is subject to Austrian taxation.

There is a convention between the Republic of Austria and the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, which entered into force February 1, 1998. The text (in English and German) is available at http://ris.bka.gv.at/Dokumente/BgblPdf/1998_6_3/1998_6_3.pdf (pdf/162kb)

More detailed information on taxation in Austria may be obtained directly from the Austrian Federal Ministry of Finance, Abteilung IV/4, Himmelpfortgasse 3, 1010 Vienna.