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.

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.
Philadelphia Service Center
Tel:  215-516-2000 (M-F, 6:00 a.m.-11:00 p.m. Eastern time)
Fax: 215-516-2555 (M-F, 6:00 a.m.-11:00 p.m. Eastern time)
Austin e-help center (E-file)
Tel:  512-416-7750 (M-F, 7:00 a.m.-6:00 p.m. Central time)

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
U.S. Embassy Seoul tax information
http://seoul.usembassy.gov/tax_information.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.  

• Most common forms are also available at the Embassy in Seoul during normal business hours. Tax forms other than for the current year are available only from the IRS and are not stocked at the Embassy. The American Embassy is closed on both U.S. and Korean holidays. Here is a map to the Embassy.
  

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.

• 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.
  

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: seoul_acs@state.gov.

ACS may also be contacted by telephone at 02-397-4114 or by fax at 02-397-4101.

This is an official U.S. Government source for information on the internet. Inclusion of non-U.S. Government links or information does not imply endorsement of contents.

The U.S. Embassy is closed on both U.S. and Korean holidays.

Updated March 20, 2009