U.S. Taxation Information
The IRS does not maintain a permanent presence in Samoa, and Consular staff are unable to answer inquiries regarding preparation and filing U.S. taxes. Therefore, we must direct all inquiries related to taxation to the IRS.
Filing a Tax Return
U.S. income tax returns for a tax year are generally due on April 15. Taxpayers resident overseas are given an automatic two-month extension to file; however any tax due though must be paid by April 15 to avoid being charged penalties and interest. Applicants may request a further extension by completing and submitting Form 4868 to the IRS before the return due date.
- U.S. Dollar exchange rates (determined by U.S. Department of Treasury).
- Tax Guide for U.S. Citizens and Resident Aliens Abroad (PDF 2.6MB)
- Tax Info for Americans Overseas
- Federal Benefits and Obligations– Information for U.S. citizens residing abroad, including tax filing requirements
HOW TO FILE
- Refer to the IRS’s Addresses Listed by Return Type.
- Tax forms to file by mail can be downloaded from the IRS’s website.
- You can also request that the IRS mail the required forms to you.
U.S. citizens and resident aliens living outside the United States can use IRS Free File to prepare and file their federal tax returns electronically. The software completes the proper tax forms, does the math, and allows for free electronic filing through IRS e-file. By filing electronically, taxpayers due refunds and who have U.S. bank accounts can opt for direct deposit and get their refunds in as few as 10 days. Check the software provider’s information to ensure that it can accommodate a foreign address.
Can I Mail My Return and Payment?
You can mail your tax return and payment using the postal service or approved private delivery services. A list of approved delivery services is available on IRS.gov. If you mail a return from outside the United States, the date of filing is the postmark date. However, if you mail a payment, separately or with your return, your payment is not considered received until the date of actual receipt.
Can I Electronically File My Return?
You can prepare and e-file your income tax return, in many cases for free. Participating software companies make their products available through the IRS. E-File options are listed on IRS.gov.
Individual Taxpayer Identification Number (ITIN)
An Individual Taxpayer Identification Number (ITIN) is assigned by the Internal Revenue Service to individuals involved in a transaction which may be a taxable event in the United States, who are ineligible to receive a a U.S. Social Security Number. It is not valid for personal identification, does not entitle the individual to work in the U.S. or to receive U.S. Social Security benefits.
U.S. Embassies and Consulates are able to certify copies of foreign passports in relation to ITIN applications, but only for non-resident aliens applying for ITINs for the purpose of claiming tax treaty benefits (i.e. those applicants who are ticking “a” and “h” on the W-7 form). If you are applying for an ITIN for any other purpose, you will need to submit original documents, or apply from within the United States using an IRS ITIN Acceptance Agent. For further clarification, refer to the information on the IRS’s website.
Obtaining an ITIN from Abroad
These instructions are for applicants submitting their request for a certified copy of their passport by the U.S. Consulate to support their application for an ITIN (Form W-7).The applicant must mail the following items to our office.
- Completed Form W-7: Application for an ITIN
- A self-addressed Express Post envelope
- Current passport and one clear photocopy of their passport (Note: we cannot certify any other identity documents, such as drivers licenses)
- Applicable fee (found on the fees page under the heading of Certification)
Applications are only accepted by mail – they are not accepted in person. Please mail the items above to the U.S. Consulate General in Auckland, and allow approximately five working days for our office to process your request. We will return the items to the applicant in the envelope provided. The applicant is required to mail their ITIN application with the certified copy of their passport to:
Internal Revenue Service
P.O. Box 149342
United States of America
For assistance with ITIN applications, please contact the IRS directly. The IRS does not maintain a taxpayer assistance presence in New Zealand, Consulate staff are unable to answer inquiries about the ITIN application process.
Contact the IRS
Taxpayers located outside the U.S. should contact the IRS by mail at:
Internal Revenue Service
P.O. Box 920
Bensalem, PA 19020
Or you may telephone or fax the Philadelphia Service Center office at:
Monday through Friday 6am – 11pm (U.S. Eastern Standard Time).
To obtain IRS forms please see Internal Revenue Service.