Skip Global Navigation to Main Content
Skip Breadcrumb Navigation
Skip Left Navigation
U.S. Citizen Services

Other Services

Tax Information

There is no IRS representative in Seoul.  The consular staff in Seoul is not qualified or authorized to assist you with your tax questions or to help you determine which IRS forms you may need to file.  Questions about U.S. state taxes and/or Korean taxes should be directed to the appropriate state or agency.  The Embassy in Seoul cannot advise you about or provide forms for U.S. state or Korean taxes.

One point to remember for all overseas taxpayers is that the United States taxes its citizens on their worldwide income.  Even though they may be eligible to exclude a certain amount of their earned income from their income tax computation, they must file a U.S. tax return in order to claim that exclusion.  Also, while certain amounts of their earned income can be excluded for purposes of computing income tax, that income is not excluded for the purposes of computing Self Employment Tax for those who are self-employed.

Important Notice for 2011 Tax Year Filing for U.S. Citizens Overseas

An important update to tax filing procedures for U.S. citizens overseas was announced on March 5, 2012. This includes a new form that must be filed by some overseas taxpayers with their 2011 tax statements. Form 8938 (Statement of Specified Foreign Financial Assets) should be filed by taxpayers with specific types and amounts of foreign financial assets or foreign accounts.  It is important for taxpayers to determine whether they are subject to this new requirement because the law imposes significant penalties for failing to comply.

Form 8938, the instructions, regulations implementing this new foreign asset report, and other information to help taxpayers determine if they are required to file Form 8938 is available on the web at: http://www.irs.gov/businesses/corporations/article/0,,id=236667,00.html. 

Additional IRS tax guidance for U.S. citizens overseas, including contact information for regional tax assistance offices, can be found on this website: http://www.irs.gov/businesses/small/international/article/0,,id=97324,00.html

CONTACTING THE IRS

Phone Services

In the U.S.
Individuals: 1-800-829-1040 (M-F, 7:00 a.m.-10:00 p.m. U.S. local time)
Business: 1-800-829-4933 (M-F, 7:00 a.m.-10:00 p.m. U.S. local time)

Outside the U.S.

Electronic Services

IRS Home Page
www.irs.gov

Citizens Abroad
http://www.irs.gov/businesses/
small/international/article/
0,,id=97324,00.html
 

Military Personnel
www.irs.gov/individuals/military/index.html

SOCIAL SECURITY ADMINISTRATION
www.ssa.gov


**All filers who live in a foreign country should send their tax returns to:

Department of the Treasury
IRS Center
Austin, TX 73301-0215

Form Requests

  • Tax forms distribution center : 1-800-829-3676
  • FAX on Demand (available 24 hours): 1-703-368-9694 - Use voice unit on machine.
  • Forms are available on-line (http://www.irs.gov/)
  • U.S. military personnel can pick up tax forms from their unit tax advisor or from many base libraries.
  • Most forms are also available on CD-ROM as "Publication 1796". You can order a copy of this CD  on-line. 

Non-U.S. Citizen Dependents

If you have dependents who are not U.S. Citizens or Legal Permanent Residents and thus do not have a Social Security Number, you can apply to the IRS for an Individual Taxpayer Identification Number (ITIN). This application must be made directly to the IRS; we cannot issue an ITIN at the Embassy in Seoul.
To begin, file IRS Form W-7, "Application for Individual Taxpayer Identification Number". The many sources of IRS forms are listed here.

Refund of Korean Sales Taxes (VAT)


Necessary conditions to obtain a refund of Korean Sales Taxes (VAT) are as follows: 
 
  • Purchase of goods over 30,000 won (including tax).
  • Purchases must be taken out of the country within 3 months.

You should purchase items at member stores which display a "TAX REFUND SHOPPING" logo and then you can get a Korea Refund Cheque when you pay for your purchase.

Address
Busan Building 2 Fl. 97-3 Banpodong Seochoku Seoul 130-040
Office: 02-537-1755  /  Incheon International Airport: 032-743-3511

  • You should show your purchase to Customs and get a stamp for verification of export on the cheque before going through Immigration in the Departure area. However the purchase should be taken out of the country within 3 months.
  • Lastly, you can get the sales tax (VAT) refund at the Korea Refund booth in the Departure area of Incheon international airport when you bring the Korea Refund Cheque with a stamp for verification of export.






For American Citizen Services (ACS) inquiries, please e-mail us at seoulinfoacs@state.gov.


If you are an American citizen with an after hours emergency, please call us at 82-2-397-4114.  If you have access to DSN, please call 721-4114.

For more information on how to contact us, please click here.


Updated: March 9, 2012

IRS Website