IRS - Tax Issues

There is no IRS Tax office in Ireland.

General Information

For immediate assistance from a taxpayer specialist, you can call, fax or email the International Customer Service Site located in Philadelphia.  The Service site is open Monday through Friday, for 17 hours each day from 07:00 AM to 11:00 PM, Eastern Time.  The customer service representatives there can be contacted as follows:

Tel : 001-215-516-2000
Fax : 001-215-516-2555
Email enquiries : http://www.irs.gov/help/page/0,,id=133197,00.html

Tax Assistance

The U.S. Embassy in Dublin does not have an IRS Tax advice unit.  The IRS office servicing the residents of Ireland is located at the U.S. Embassy in London, U.K.  Their contact details are:

Internal Revenue Service
Embassy of the United States of America
24 Grosvenor Square
London W1A 1AE, United Kingdom

Phone:  [44] (0)20 7894-0477
Fax:      [44] (0)20 7495-4224
Email: irs.london@irs.gov

Operating Hours
Walk-In Enquiries
Tuesday, Wednesday, Thursday
9:00 a.m. to 4:00 p.m.
We are closed on all U.K. and U.S. Public Holidays

Telephone Enquiries
Monday through Friday
9:00 a.m. to 12:00 noon

Their telephone system provides some information through an automated attendant. Callers can choose to leave specific form or publication orders, obtain information on general filing requirements, obtain information regarding extensions of time to file and general office information.  For more information please click here.

Exchange Rates

The United States Internal Revenue Service has no official exchange rate and accepts any posted exchange rate that is used consistently. The following are average dollar – euro exchange rates for 2008:

Yearly Average for 2008: $1 = euro 0.683
Monthly Averages for 2008
January	0.680	July	0.634
February	0.679	August	0.667
March	0.646	September	0.695
April	0.635	October	0.749
May	0.643	November	0.787
June	0.642	December	0.744
December 31, 2008: $1= euro 0.710

To convert from euros to dollars, divide the euro amount by the applicable abovementioned decimal figure. 
To convert from dollars to euros, multiply the dollar amount by the applicable abovementioned decimal figure.

Note that the exchange rates for previous tax years were as follows:

2007: $1 = euro 0.73082
2006: $1 = euro 0.79703
2005: $1 = euro 0.80453
2004: $1 = euro 0.8039
2003: $1 = euro 0.8854

For additional exchange rates, check the U.S. Treasury website www.fms.treas.gov/intn.html or other commercial sites such as www.oanda.com. The IRS requires that all income be reported in U.S. dollar equivalents. Taxpayers generally use the yearly average exchange rate to report foreign income that was regularly received throughout the year. If you had only a few foreign transactions on particular days, you may prefer to use the exchange rates for such days.
 
Tax Forms

Please note that the IRS is no longer publishing the Overseas Filing Package.  Tax forms can be downloaded from the Internet at http://www.irs.gov/forms/index.html, ordered on line, or by calling the IRS at 001-800-829-3676.  Alternatively, if you know the specific form you require you may request it from the U.S. Citizen Services Unit at the U.S. Embassy in Dublin.  Please be advised the U.S. Embassy in Dublin can provide tax forms when requested however, we cannot provide tax advice.

For more information see: 
 

• The Tax Guide for U.S. Citizens and Residents Abroad, publication 54, Download Here
• IRS
• Tax Forms and Publications
• Electronic Filing for Taxpayers
• Tax Consultants in Ireland
• Highlights of Recent Tax Changes