All U.S. citizens must file a U.S. income tax return, even if they permanently live outside the United States and even if they may not owe any taxes because of income exclusion or tax credit.
Please note that the U.S. Embassy in San Salvador cannot offer tax advice.
The IRS has schedule five upcoming webinars that are aimed to assist Americans living abroad and tax practitioners overseas. If you wish to register or obtain more information about it, please visit the following link: https://www.irs.gov/businesses/small-businesses-self-employed/webinars-for-tax-practitioners
June 6 Foreign Earned Income Exclusion
June 13 Taxation of Employees of Foreign Governments and International Organizations
June 19 Self-Employment Tax
June 20 Self-Employment Tax Spanish
June 27 Determining Tax Residency
The ACS Unit can certify a copy of the Salvadoran passport or DUI that is needed when you apply for an ITIN number. Please schedule a notarial service appointment HERE
As a reminder, the cost for the notarial service is $50 per document
Downloadable forms, publications, and answers to your federal tax questions can be found at IRS . The website contains a wide array of tax topics, including for international and military taxpayers. Forms may also be requested by telephone at: +1-800-829-3676.
For assistance, please call or fax the Philadelphia International Customer Service Site, which is open Monday through Friday, from 6:00 AM to 11:00 PM, EST, at:
Telephone: +1-267-941-1000 (not toll-free); select the option for international callers
Fax: +1-267-941-1055 (a response should be acknowledged within 10-12 working days)
<Both forms and information are available from the IRS through the following links:
- Tax Information for Individuals
- Taxpayer Identification Number (TIN)
- IRS Home, Forms, and Publications
- Tax Information for Businesses
- Combating Fraud, Waste and Abuse in Federal Tax Administration
- Foreign Account Tax Compliance Act (FATCA)
The Internal Revenue Service (IRS) has requested that we bring to the attention of U.S. citizens abroad a new information reporting form that taxpayers will use starting this tax filing season to report specified foreign financial assets for tax year 2011 and forward. 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 is available on the web at: https://www.irs.gov/instructions/i8938
If you are interested in receiving messages we may occasionally send to U.S. citizens in El Salvador on this and other subjects, we encourage you to select the following link to register with the Smart Traveler Enrollment Program (STEP).