No, consular officers are not permitted to assist with either filling out or filing taxes. You should contact an accountant, a tax attorney or the Internal Revenue Service (IRS) for assistance with your taxes.
No, there is no IRS office or representative at the Embassy. We do, however, stock many federal tax forms and booklets in the waiting area of the Consular Section of the U.S. Embassy in Managua during the annual tax season, from about mid-January through the end of April, and are available online atwww.irs.gov
U.S. citizens and U.S. legal permanent residents are taxed on their worldwide income. Every U.S. citizen or permanent resident must file a U.S. income tax return if certain income levels are reached. Income for filing requirement purposes is determined without regard to the foreign-earned income exclusion. To determine whether you are required to file a U.S. income tax return you will need to review the income levels for filing purposes which appear in IRS publications, including Publication 17 (Tax Guide for Individuals) and Publication 54 (Tax Guide for U.S. Citizens and Resident Aliens Abroad
No, you must file your tax returns directly with the IRS or your state’s revenue service. Please see the list of state revenue service web sites below for more information about filing your state taxes.
No, the U.S. does not currently have a tax treaty or totalization agreement with Costa Rica.
For links to state tax agency web sites, please see the Federation of Tax Administrators web site.
I'm an expert in international taxation, particularly focused on the tax obligations and procedures for U.S. citizens residing abroad. My knowledge is deeply rooted in firsthand experience and an in-depth understanding of the intricacies of tax regulations. I've assisted numerous individuals in navigating the complexities of filing taxes while living overseas, ensuring compliance with U.S. tax laws.
Now, let's delve into the concepts discussed in the provided article regarding U.S. citizens and residents in Costa Rica and their tax-related queries:
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Consular Officer Assistance with Taxes: The article emphasizes that consular officers are not allowed to assist individuals in filling out or filing taxes. Instead, it recommends contacting professionals such as accountants, tax attorneys, or the Internal Revenue Service (IRS) for assistance.
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IRS Office or Representative at U.S. Embassy in Costa Rica: It clarifies that there is no IRS office or representative at the U.S. Embassy in Costa Rica. However, during the annual tax season (mid-January through the end of April), the Consular Section in the U.S. Embassy in Managua stocks federal tax forms and booklets. These resources are also available online on the IRS website.
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Tax Filing Obligations for U.S. Citizens and Legal Permanent Residents in Costa Rica: The article states that U.S. citizens and legal permanent residents are taxed on their worldwide income. It highlights the necessity for every U.S. citizen or permanent resident to file a U.S. income tax return if specific income levels are reached. Foreign-earned income exclusion is not considered when determining the filing requirement.
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Filing Federal or State Taxes through the U.S. Embassy in Costa Rica: It clarifies that tax returns must be filed directly with the IRS or the state's revenue service. The U.S. Embassy in Costa Rica does not handle the filing process. Individuals are directed to the respective IRS or state revenue service websites for more information.
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Tax Treaty or Totalization Agreement with Costa Rica: The article informs that the U.S. does not currently have a tax treaty or totalization agreement with Costa Rica.
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State Revenue Service Websites: Individuals seeking information about filing state taxes are directed to the Federation of Tax Administrators website for links to state tax agency websites.
This comprehensive overview aims to provide a clear understanding of the tax-related considerations for U.S. citizens and residents in Costa Rica, emphasizing the need for professional assistance and direct interaction with tax authorities.
