Internal Revenue Service (U.S. Taxes)

You can find comprehensive information on U.S. taxes for international taxpayers on the website of the U.S. Internal Revenue Service (IRS).

Quick Reference Brochure for U.S. Taxpayers Living Overseas (PDF 1.3 MB)

IMPORTANT: The IRS is implementing significant changes made to the ITIN program under the PATH Act of 2015The 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.

U.S. Income Tax

The U.S. Embassy in Riga assumes no responsibility or liability for the professional ability or reputation of, or the quality of services provided by, the following persons or firms.  Inclusion on this list is in no way an endorsement by the Department of State or the U.S. Embassy. Names are listed alphabetically, and the order in which they appear has no other significance.  The information in the list on professional credentials, areas of expertise and language ability are provided directly by the accountants; the Embassy is not in a position to vouch for such information.

American Expatriate Tax Consultants
US Expat Tax Preparation Services
Phone: 256-489-0003
Email: info@USofAExpatTax.com
Skype: ExpatTaxConsult
Web: https://USofAExpatTax.com

Andy Coleman, CPA (residing in Estonia)
Lookese 5b-1
11311 Tallinn, Estonia
Phone: +372 588 35515
Email: acolemanCPA@gmail.com
Skype: acolemanCPA
Web: https://www.colemantaxservices.com

Esquire Group
Fischhof 3/6, 1st floor
1010 Vienna, Austria
Phone/fax: +43 1 364.94.08
E-mail: info@esquiregroup.com
Web: https://esquiregroup.com

Miklos CPA
1055 W. 7th Street, 33rd Floor
Los Angeles, CA 90017, USA
Phone: US: +1 213 283 9002
E-mail: expat@mikloscpa.com   
Web: http://www.mikloscpa.com