If an individual outside the United States asks a question which must be answered
by IRS, refer the letter to IRS at the following address:
Internal Revenue Service
Philadelphia, PA 19255–0725
Advise the individual of the referral. Include the IRS address so that he/she can
follow up on the inquiry if he/she wants. You may also include information about the
International Taxpayer Service Call Center, which is operational Monday through Friday,
from 6:00 a.m. to 11:00 p.m. (Eastern Time):
Tel: 267-941-1000 (not toll-free)
Fax: 267-466-1055 (for international tax account issues only)
DO NOT contact IRS to get the answer.
If an individual outside the United States asks for information about his tax status
with another country, advise him or her to contact the tax authorities in that country.