IRS Tax Information
The American Citizen Services unit no longer receives forms and publications from the Internal Revenue Service (IRS). Individuals who are required to make federal income tax declarations may obtain these forms on the IRS Internet website at irs.gov.
Consular officers at the American Citizen Services unit can notarize documentation to accompany the application (Form W-7) that non-U.S. citizens must submit to obtain a Taxpayer Identification Number (TIN). The fee for this notarial service is $50.00 USD.
Consular officers also can certify photocopies of documents requested by the IRS, if the originals of these documents are brought to the American Citizen Services unit. We are open to the public between 7:30 and 11:30 a.m. any workday with the exception of American and Salvadoran holidays and the first Friday of each month as an administrative closure. Since the IRS has requested copies of these documents, no fee is charged for these certifications.
Unfortunately, the IRS currently does not send an official to El Salvador to provide federal tax assistance. The staff of the American Citizen Services unit is not trained or authorized to provide federal tax advice.
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: http://www.irs.gov/businesses/corporations/article/0,,id=236667,00.html
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).