Residence overseas does not make American citizens exempt from federal income tax filing requirements, which are determined by income received — it may, however, change tax liability. One should consult with the IRS for more detailed information. The U.S. Embassy in Oman does not have any IRS representatives. Contact information for the IRS is below for your convenience.
U.S. Customer Service
For assistance you can call or fax the Philadelphia International Customer Service Site, which is open Monday through Friday, from 6:00 AM to 11:00 PM, Eastern Standard Time:
- Tel: 001-267-941-1000 (not toll free); select the option for international callers
- Fax: 001-267-941-1055 (a response should be received within 10 to 12 working days)
Forms & Publications
Downloadable forms, publications, and answers to your federal tax questions can be found at www.irs.gov. The website contains a wide variety of topics, including information for international and military taxpayers.
- If you would like to receive forms by U.S. mail, you can order them from the IRS website or by calling 001-800-829-3976.
Need someone to prepare your tax return?
The IRS maintains a directory of Federal Tax Return Preparers with Credentials and Select Qualifications located across the world.
Update for all Individual U.S. Citizen Taxpayers:
Please be advised that the IRS is making changes to the Individual Taxpayer Identification Number (ITIN) Program. If you have used an ITIN in the past when filing your taxes, you may need to renew your ITIN. If you have not used your ITIN on a federal tax return at least once in the last three years, it will no longer be valid for use on a tax return as of January 1, 2017.
If taxpayers have an expired ITIN, not renewed before filing a tax return next year, they might face a refund delay and be ineligible for certain tax credits, such as the Child Tax Credit and the American Opportunity Tax Credit, until they renew the ITIN.
For more details, please visit https://www.irs.gov/individuals/individual-taxpayer-identification-number-itin