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Useful Tax Guidance for Filing Overseas:
The Internal Revenue Service (IRS) address for filing returns for Hong Kong and Macau is located in Austin. For more information, please see Taxpayers Living Abroad and Contact IRS from Outside the U.S.
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 6:00 am to 11:00 pm, Eastern Time. The customer service representatives there can be contacted as follows:
Phone: 1 (267) 941-1000
FAX: 1 (267) 941-1055
E-mail inquiries: Via Help With Tax Questions – International Taxpayers.
All inquiries must be in the English language.
As of November 14, 2014, the IRS office in Beijing has closed. For assistance, please consult the IRS webpage or call the IRS international Hotline (Monday to Friday from 6AM to 11PM EST) at +1-267-941-1000.
The Internal Revenue Service (IRS) does NOT/NOT endorse or recommend these, or any other commercial tax preparation services. These preparers should have PTIN (Preparers Tax ID Number) in order to prepare tax returns for a fee. You must exercise due diligence when selecting one. IRS is NOT/NOT responsible for the quality of their work products.
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Contact the IRS
Please contact the IRS directly. Unfortunately, the Consulate does not staff personnel who can answer tax-related questions.
Most Commonly Requested IRS Tax Forms
- Forms and Publications
- Report of Foreign Bank and Financial Accounts (FBAR)
- Form W-4 – Employee’s Withholding Allowance Certificate (PDF 113 KB)
- Form W-9 – Request for Taxpayer Identification Number and Certification (PDF 116 KB)
- Form W-7 – Application for IRS Individual Taxpayer Identification Number (PDF 92 KB)
- Form 1040 – U.S. Individual Income Tax Return (PDF 132 KB)
- Inst 1040 – Instructions for Form 1040, U.S. Individual Income Tax Return, Form 8949, and Schedules 8812, A, C, D, E, F, R, and SE (PDF 3.05 MB)
- Form 1040 A – U.S. Individual Income Tax Return (PDF 133 KB)
- Inst 1040 A – Instructions for Form 1040-A, U.S. Individual Income Tax Return (PDF 2.51 MB)
- Form 1040 EZ – Income Tax Return for Single Filers and Joint Filers With No Dependents (PDF 110 KB)
- Inst 1040 EZ – Instructions for Form 1040-EZ, Income Tax Return for Single Filers and Joint Filers With No Dependents (PDF 2.97 MB)
- Form 1040 NR – U.S. Nonresident Alien Income Tax Return (PDF275 KB)
- Inst 1040 NR – Instructions for Form 1040 NR, U.S. Nonresident Alien Income Tax Return (PDF 1.62 MB)
- Form 1116 – Foreign Tax Credit (Individual, Estate, or Trust) (PDF 110 KB)
- Inst 1116 – Instructions for Form 1116, Foreign Tax Credit (Individual, Estate, or Trust) (PDF 359 KB)
- Form 2350 – Application for Extension of Time to File U.S. Income tax Return (PDF 504 KB)
- Form 2441 – Child and Dependent Care Expenses (PDF 101 KB)
- Inst 2441 – Instructions for Form 2441, Child and Dependent Care Expenses (PDF 186 KB)
- Form 2555 – Foreign Earned Income (PDF 211 KB)
- Inst 2555 – Instructions for Form 2555, Foreign Earned Income (PDF 281 KB)
- Form 2555 EZ – Foreign Earned Income Exclusion (PDF 151 KB)
- Inst 2555 EZ – Instructions for Form 2555-EZ, Foreign Earned Income Exclusion (PDF 172 KB)
- Form 3903 – Moving Expenses (PDF 95 KB)
- Form 4506-T – Request for Transcript of Tax Return (PDF 87 KB)
- Form 4852 – Substitute for Form W-2, Wage and Tax Statement, or Form 1099R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRA’s Insurance Contracts, Etc. (PDF 83 KB)
- Form 4868 – Application for Automatic Extension of Time to File U.S. Individual Income Tax Return (PDF 514 KB)
- Form 8822 – Change of Address (PDF 77 KB)
- Publ 970 – Tax Benefits for Education (PDF 125 KB)
- Publ 1 – Your Rights as a Taxpayer (PDF 212 KB)
- Publ 54 – Tax Guide for U.S. Citizens and Resident Aliens Abroad (PDF 1.7 MB)
- Publ 514 – Foreign Tax Credit for Individuals (PDF 1.61 MB)
- Publ 515 – Withholding of Tax on Nonresident Aliens and Foreign Entities (PDF 1.92 MB)
- Publ 516 – U.S. Government Civilian Employees Stationed Abroad (PDF 2.03 MB)
- Publ 521 – Moving Expenses (PDF 1.4 MB)
- Publ 535 – Business Expenses (PDF 1.97 MB)
- Publ 915 – Social Security Benefits and Equivalent Railroad Retirement Benefits (PDF 1.59 MB)
Individual Taxpayer Identification Numbers (ITINs)
Social Security Numbers are only available to American Citizens and Legal Permanent Residents (LPRs, or “Green Card” holders). They are not issued to spouses of American Citizens who are not LPRs or foreign students going to the U.S. for college.
Instead, the Individual Taxpayer Identification Number (ITIN) was created for use as a tax reporting number for those taxpayers who do not qualify for Social Security Numbers. ITINs are for tax purposes only. The numbers are not valid as personal identification, and do not imply or in any way provide legal status in the U.S. or entitle holders to work in the U.S. Please see General ITIN Information for more information.
The IRS is implementing significant changes made to the ITIN program under the PATH Act of 2015. The new law means that any ITIN not used on a federal tax return at least once in the last three years will no longer be valid as of January 1, 2017 for use on a tax return unless the taxpayer renews the ITIN. In addition, all ITINs issued prior to 2013 will begin to expire this year and taxpayers will need to renew them.
The first pre-2013 ITINs that will expire are those with middle digits of 78 and 79 (Example: 9XX-78-XXXX). The renewal period for these ITINs began October 1, 2016. The IRS began to mail letters to this group of taxpayers in August to inform them of the need to renew their ITINs in order to file a tax return, and explain the renewal steps. The IRS will announce the schedule for expiration and renewal of ITINs that do not have middle digits of 78 and 79 at a future date.
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. More information is available on the ITIN page at IRS.gov.
How to Apply for an ITIN
For information on how to apply for an ITIN, please review General ITIN Information on the IRS website. Certified copies of foreign documents for ITIN application purposes can be obtained at the U.S. Consulate by appointment for a notarial service. Please bring a copy of the biodata page (with your photo, date and place of birth, etc.) with your original foreign document for this service.
Social Security Numbers for American Citizen Children
If you have had a child born abroad, registering him/her and obtaining a first passport also gets your child a Social Security Number. Please see Birth/New Baby Registration for more information and forms.
If you otherwise have an American citizen dependent without a Social Security Number, or have questions about obtaining a Social Security Number, please see Federal Benefits.
Reporting Rates of Exchange
Treasury Reporting Rates Of Exchange – Annual Average Rates
The IRS does not post an exchange rate schedule on its web site. Instead, you may use the U.S. Treasury rate from Treasury Reporting Rates of Exchange.
Other options: OANDA web site provides exchange rates. People using that site should obtain the average exchange rate using the ‘interbank rate’ for the period required, for example, January 1, 2004 through December 31, 2004. You input that information and the site automatically gives you the average rate for that period for any currency in the world.
If you go to Foreign Exchange Rates – Federal Reserve Bank of New York, you can download the daily rates into an Excel spreadsheet and have the spreadsheet compute the average rate.
Any of these rates may be used and accepted. If the IRS were to examine the return and ask how the exchange rate was computed, the individual would need to be able to show how the rate they used was computed. Since any of these are obtained from legitimate sites, they would be accepted.
List of Tax Preparers in Hong Kong
U.S. Tax Consultants
Please note: The Department of State assumes no responsibility or liability for the professional ability or reputation of, or the quality of services provided by, the entities or individuals whose names appear on the following lists. Inclusion on this list is in no way an endorsement by the Department or the U.S. government. Names are listed alphabetically, and the order in which they appear has no other significance. The information on the list is provided directly by the local service providers; the Department is not in a position to vouch for such information.
A. Chan & Company Limited
16/F Double Building
22 Stanley Street
Central, Hong Kong
American Pacific Tax Limited
Unit 2609, 26/F, Prosperity Millennia Plaza,
663 King’s Road, Quarry Bay, Hong Kong
Website: American Pacific Tax Limited
Andrew To & Associates
17 Winner Commercial Building
401-3 Lockhart Road Wan Chai, Hong Kong
Tel: +852 6686-0179
Website: Andrew To & Associates
Contact Person: Edmond C. M. Lau, EA
Buzzacott Expatriate Tax Services
The Lucky Building, 22 & 23/F
39 Wellington Street
Central, Hong Kong
Tel: +852 3752 8871
Tel: +852 3752 8885
Web site: Buzzacott Expatriate Tax Services
Contacts: Carlo Gray, Ishali Patel
Capital Tax & Accounting Services Ltd.
Level 17, Silvercord Tower 2,
30 Canton Road, Tsim Sha Tsui, Hong Kong
Tel: +852 3959 8208
Website: Capital Tax & Accounting Services Ltd.
Jacky Chan Certified Public Accountant (Practising)
Unit 1203, 12/F., CEO Tower
77 Wing Hong Street
Cheung Sha Wan, Kowloon, Hong Kong
Mobile: (852) 9481 2264 (852) 9481 2264
Tel: (852) 3422 3923 (852) 3422 3923
Fax: (852) 3422 3926
Website: J CPA Limited
Deloitte Touche Tohmatsu
35/F One Pacific Place
East Asia Sentinel Tax Services Ltd.
22/F Tai Yau Building 181
Johnston Road, Wanchai
Website: East Asia Sentinel Ltd
Ernst & Young
22/F, 1 Timmei Avenue, Central, HK
Global American Tax & Financial Services Ltd.
Kherman L. Joe, CPA ( Texas )
16B, Justen Centre
44-52 Wai Ching Street
Jordan, Kowloon, Hong Kong
Tel: (852) 2764 6866
Fax: (852) 2764 6800
Website: Global American Tax and Financial Services Limited
13/F Glocester Tower
Suite 4002A Central Plaza
18 Harbour Road
Wanchai, Hong Kong
Prince’s Building, 8/F
10 Chater Road
Central, Hong Kong
Website: KPMG China
Lusk & Associates Limited
US Tax Consultants
805-6 Prosperity Millennia Plaza
663 King’s Road
North Point, Hong Kong
Tel: 3151 7992
W. Davis Lusk, Jr., CPA (NC)
Thomas J. Waters, CPA (OH)
Ami Leng, CPA (CA)
Marc J. Strohl, CPA
Protax Consulting Services Inc.
Seven Penn Plaza, Suite 416
New York, New York 10001
Specialty: World leaders is compliance (preparation) and consulting on U.S. individual international tax services, with particular attention to U.S. expatriates living and working outside the U.S. U.S. tax work should be done by CPA’s located inside the U.S. and we have offices worldwide.
Direct dial: 212-714-1805
Website: Protax Consulting Services Inc.
Mint Tax Consulting Limited
19/F Two Chinachem Central
26 Des Voeux Road Central
Website: Mint Tax Consulting Limited
Online Taxman/Global Expat Advisors
RM 1212, Luen Cheong Can Centre
6-8 Yip Wong Road, Tuen Mun,
Attn: Manoj Khemlani
Phone +852 96762249
Website: Online Taxman
21/F Edinburgh Tower
15 Queen’s Road Central
Russell Bedford (HK) Ltd.
Rm 1708 Dominion Centre
43-59 Queen’s Road East
Wanchai, Hong Kong
Website: Russell Bedford Hong Kong
Simon H. Lee, CPA (California)
25th Floor, O.T.B. Building
160 Gloucester Road,
Wanchai, Hong Kong
Tel: 6463-4298, 8170-1010
Southwest Tax & Financial Planning Limited
Rm 303 Lap Fai Building, 6-8 Pottinger Street, HK
Website: Southwest Tax & Financial Planning Limited
6/F, Tung Hip Comm. Bldg.
244-248 Des Voeux Road Central
TaxPro Executive Services Limited
18/F, Des Voeux Commercial Centre
212-214 Des Voeux Road Central
Tel: (852) 3571 9539
Fax: (852) 2135 6711
U.S. Asia Tax & Business Services Ltd.
1103-1106, Shui On Centre
6-8 Harbour Road, Wanchai, Hong Kong
Website: US Asia Tax & Business Services Limited
Value Plus CPA Limited
3A Winner Commercial Building
401-3 Lockhart Road Wan Chai
Website: Value Plus CPA Limited
Contact: Andrew K. H. To, CPA (WA)
Copies of Prior Year Federal Tax Returns and/or a Transcript
Last modified: September 24, 2019