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Taxpayer Assistance
 

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

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.

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

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

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

IRS News and Updates

  • 5 February 2014: U.S. Announces Agreement With Canada To Halt Offshore Tax Evasion
    The United States and Canada have reached an agreement to implement the Foreign Account Tax Compliance Act (FATCA), which will help combat international tax evasion and promoting tax transparency. (Read More!)
  • Instructions for New Streamlined Filing Compliance Procedures for Non-Resident, Non-Filer U.S. Taxpayers

    On June 26, 2012, the IRS announced new streamlined filing compliance procedures for non-resident U.S. taxpayers to go into effect on Sept. 1, 2012. These procedures are being implemented in recognition that some U.S. taxpayers living abroad have failed to timely file U.S. federal income tax returns or Reports of Foreign Bank and Financial Accounts (FBARs), Form TD F 90-22.1, but have recently become aware of their filing obligations and now seek to come into compliance with the law. These new procedures are for non-residents including, but not limited to, dual citizens who have not filed U.S. income tax and information returns.

    Read More

Individual Taxpayer Identification Numbers

  • Application for Individual Taxpayer Identification Numbers (ITIN) on Form W-7

    Non-American citizens who are required to complete an IRS tax form may obtain a W-7 application to receive an Individual Tax Identification Number (ITIN). Please see the Specific Instructions for the W-7 application for information on filling out and submitting the form.

    Ways to Apply

    • In person at the IRS: You can apply for an ITIN by bringing your completed forms and documentation to any IRS Taxpayer Assistance Center in the United States or IRS office abroad. Please note there are no IRS offices in Canada. Designated IRS Taxpayer Assistance Centers will be able to verity passports and National ID documents and return them immediately. Information on overseas IRS offices can be found in Pub. 1915 or at irs.gov.
    • Through an acceptance agent: You also can apply through an acceptance agent authorized by the IRS. An acceptance agent can help you complete and file Form W-7. To get a list of agents, visit the IRS Acceptance Agent Program home page.
    • U.S. Embassies/Consulates: Embassies and Consulates do not issue ITINs or provide assistance in completing tax forms. However a U.S. Consular Officer can certify your original documents of identity and foreign status as a notary service. Please visit the notarial services page for more information on notarial services and fees.

Form 8938

  • Form 8938 (Statement of Specified Foreign Financial Assets) should be filed by taxpayers withspecific 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 -- including the instructions, regulations implementing this new foreign asset report, and other information to help taxpayers determine if they are required to file the Form 8938 -- is available on the IRS website.

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