AMCITS • IRS • U.S. Consular Services in Canada

The information on this page is intended especially for taxpayers residing in Canada. Note: Owing to budget cutbacks, the Internal Revenue Service will not/not be providing any in-person assistance or tax seminars at the U.S. Embassy and certain of the Consulates General in Canada.

Introduction

On this page is some of the most commonly-needed information. For additional detailed information for U.S. citizens living in Canada, please click the button below.

Important Tax Information for U.S. Citizens Living Abroad

IRS Ottawa

The Internal Revenue Service (IRS) does not maintain an office in Canada. Please refer to this page at the IRS web site. It has information for both U.S. citizens in Canada and for Canadian citizens.

IRS information for taxpayers in Canada

To Request U.S. Tax Forms and Publications:

By Internet	www.irs.gov Problems downloading: call the Help Desk (309) 229-7111
By Mail	IRS Eastern Area Distribution Center P.O. Box 85047 Richmond, VA 23261-5074
By Fax	(703) 368-9694
Forms for Prior Years:	IRS-Western Area Distribution Center Rancho Cordova, CA 95743-0001

Taxpayer Inquiries

By Internet: www.irs.gov/faqs

By Phone:	(215) 516-2000
By Fax:	(215) 516-2555
by Mail:	Internal Revenue Service P.O. Box 920 Bensalem, PA 19020
Mail Completed Forms: Internal Revenue Service Philadelphia, PA 19255-0002

Contact for issues not resolved through normal channels:

Internal Revenue Service
Taxpayer Advocate
P.O. Box 193479
San Juan, Puerto Rico 00919

Phone: (787) 622-8930
Fax: (787) 622-8933

Instructions for Certification on Form W-7

Non-American citizens who are required to complete an IRS tax form may obtain a W-7 application to receive an Individual Tax Identification Number (ITIN). It is not necessary to come to the U.S. Embassy or Consulate as these offices do NOT issue the ITIN.

There are public accounting firms overseas in certain countries, which are acceptance agents for ITIN numbers. You will find a list of designated agents and the names and addresses at the IRS Acceptance Agent Program home page.

Applicants for ITIN should be prepared to present the following:

Form W-7
Proof of identity (e.g., a drivers license or passport)
Proof of foreign nationality (e.g., an original birth certificate or passport)
Fee: May vary somewhat among Acceptance Agents, please contact the intended office
The reason ITIN number is being requested

Mail completed Form W-7 application together with the certified documents:

Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

Taxpayer Identification Numbers - more information.

Currency Exchange Information

Exchange Rates:

www.OANDA.com

Federal Reserve Board


2007 $Canadian to $US	Average CA$1 = US$.9002

2007 $US to $Canadian	Average US$1 = CA$1.1133

Canada U.S. Exchange Rate-Average Annual Rate

2007	.9002	< 1.1133 >
2006	.8867	< 1.1286 >
2005	.8278	< 1.2090 >
2004	.7744	< 1.2948 >
2003	.6940	< 1.4470 >
2002	.6383	< 1.5673 >
2001	.6438	< 1.5535 >
2000	.6793
1999	.6766
1998	.6691
1997	.7223
1996	.7334

Additional Information

More web links, phone numbers and mailing addresses, are available at the page linked below.

Important Tax Information for U.S. Citizens Living Abroad