Internal Revenue Service (U.S. Taxes)

Filing Your Taxes:

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

There is no IRS office at the American Embassy in Chisinau nor does the Embassy in Chisinau have the ability to provide answers to specific questions about income taxes.

The IRS Home Page, http://www.irs.gov, provides useful information for taxpayers and should be your first stop for routine tax questions and forms. For specific federal tax information for American citizens, please contact the IRS office in Germany as detailed below:

Internal Revenue Service

U.S. Consulate Frankfurt
Giessener Str. 30
60435 Frankfurt am Main, Germany
Tel: (49) 69-7535-3834
Fax: (49)69-7535-3803
Email: irsfrankfurtmailbox@irs.gov

The United States taxes its citizens on their worldwide income. Even if you are eligible to exclude a certain amount (or all) of your earned income in a given year, you must file a U.S. tax return in order to claim that exclusion.

State/Local Tax Information

Neither the IRS nor the Embassy can advise you or provide forms for U.S. state/local or Moldovan taxes. Questions about U.S. state or local taxes should be directed to the appropriate state or local authority.