Embassy of the United States Ottawa, Canada

The information on this page is intended especially for taxpayers residing in Canada. Note: Owing to budget cutbacks, the Internal Revenue Service will not/not be providing any in-person assistance or tax seminars at the U.S. Embassy and certain of the Consulates General in Canada.

Important Information and Links

• Information for U.S. Citizens or Dual Citizens Residing Outside the U.S.
• IRS Website for International Taxpayers
• Regarding Report of Foreign Bank and Financial Accounts (FBAR)
• Regarding the Foreign Account Tax Compliance Act (FATCA)
• Offshore Voluntary Disclosure Agreement (OVDI)
• Answers to Frequently Asked Questions about the OVDI

More web links, phone numbers and mailing addresses are available here.

IRS Ottawa

The Internal Revenue Service (IRS) does not maintain an office in Canada. For information tailored to both U.S. citizens in Canada and Canadian citizens, please refer to this page at the IRS web site.

Requesting U.S. Tax Forms and Publications

By Internet: www.irs.gov

By Mail:

IRS Eastern Area Distribution Center
P.O. Box 85047
Richmond, VA 23261-5074

By Fax: (703) 368-9694

Forms for Prior Years:
IRS-Western Area Distribution Center
Rancho Cordova, CA 95743-0001

Taxpayer Inquiries and Questions

By Internet: www.irs.gov/faqs

• Website Help Desk: (309) 229-7111

By Phone: 267-941-1000

By Fax: 267-941-1055

By Mail:
Internal Revenue Service
P.O. Box 920
Bensalem, PA 19020

Mail Completed Forms:

Internal Revenue Service
Philadelphia, PA 19255-0002

Contact for issues not resolved through normal channels

Internal Revenue Service
Taxpayer Advocate
P.O. Box 193479
San Juan, Puerto Rico 00919

Phone: (787) 622-8940

Fax: (787) 622-8933

Instructions for Certification on Form W-7

Non-American citizens who are required to complete an IRS tax form may obtain a W-7 application (263 KB PDF) to receive an Individual Tax Identification Number (ITIN). It is not necessary to come to the U.S. Embassy or Consulate as these offices do NOT issue the ITIN.

There are public accounting firms overseas in certain countries, which are acceptance agents for ITIN numbers. You will find a list of designated agents and the names and addresses at the IRS Acceptance Agent Program home page.

Applicants for ITIN should be prepared to present the following:

• Form W-7
• Proof of identity (e.g., a drivers license or passport)
• Proof of foreign nationality (e.g., an original birth certificate or passport)
• Fee: May vary somewhat among Acceptance Agents, please contact the intended office
• The reason ITIN number is being requested

Mail the completed Form W-7 application together with the certified documents to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342