16-1: I am a U.S. citizen working abroad. Is my foreign earnings taxable?

If you are a United States citizen or a resident alien who lives and works abroad, you may qualify to exclude all or part of your foreign earnings from your income. For specific information, see Tax Topic 853, Foreign Earned Income Exclusion - General.

If you would like more information on who qualifies for the exclusion, see Tax Topic 854. For more information on what type of income qualifies for the exclusion, see Tax Topic 855. You may also wish to refer to Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.

If the information you need relating to this topic is not addressed in Publication 54, you may call the IRS National Office hotline. The number is (202) 874-1460. This is not a toll-free number.

16-2: Under my visa as a temporary non-resident alien, I'm not subject to social security and Medicare withholding. My employer withheld the taxes from my pay. What should I do to get a refund of my social security and Medicare?

If social security tax was withheld in error from pay received, which was not subject to the tax, contact the employer who withheld the tax for reimbursement. If you are unable to get a refund from the employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement.

Attach the following to your claim:

• a copy of the Form W-2, Wage and Tax Statement, to prove the amount of social security tax withheld,
• a copy of INS Form I-94, Arrival/Departure Record,
• a copy of INS Form I-538, Application of Nonimmigrant Student (F1) for Extension to Stay, School Transfer or Permission to Accept or Continue Employment, and
• a statement signed by the student stating that he/she has asked the employer for reimbursement of social security tax withheld in error but has been unable to get a refund.

File the claim for refund (with attachments) with the IRS office where the employer's returns were filed. If you do not know where the employer's returns were filed, file the claim with the Internal Revenue Service Center, Philadelphia, PA 19255.

For more information, see Publication 519, U.S. Tax Guide for Aliens.

16-3: I live in a foreign country. How do I get a SSN for my nonresident alien dependent?

Form SS-5-FS may be obtained from the Social Security Administration.

16-4: My spouse is a nonresident alien. How can I get a non-working SSN for her?

Since 1997, each foreign person who does not have and cannot obtain a Social Security Number must use an IRS Individual Taxpayer Identification Number (ITIN) on any U.S. tax return or refund claim filed. This would include:

• filing a U.S. tax return to report U.S.-source income;
• filing a U.S. tax return only to claim a refund of tax withheld;
• being the spouse of a U.S. citizen or resident who elects to file a joint tax return;
• being claimed as a spouse for an exemption on a U.S. tax return; or,
• being claimed as a dependent on another person's U.S. tax return.

Use IRS Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN by mail or in person at most IRS offices. Complete Form W-7 at least 5 to 6 weeks before you need an ITIN. Sign and date the form and be sure to provide all information requested.

Provide original or certified copies of identity documents (examples of acceptable documents include an original passport, national identity card, etc.) Original Documents will be returned.

Note: If you have an INS document showing you are allowed to work in the U.S., you are eligible for an SSN and should not file Form W-7.

Mail the completed Form W-7 and all information requested to the following address:

Internal Revenue Service
Philadelphia Service Center
W-7 Unit
P.O. Box 447
Bensalem, PA 19020 USA

You can apply for ITIN at most Internal Revenue Service offices. You will find a list of IRS offices abroad which accept Form W-7 at the end of Publication 1915.

If you have not heard from the IRS regarding your ITIN application within 14 days after you filed Form W-7, you may call 215-516-ITIN (215-516-4846) to find out the status of your application. This is not a toll-free number. Be sure to have a copy of your Form W-7 application available when you call. Please allow 14 days from the date you filed Form W-7 before calling the IRS about the status of your application.

For additional information about ITINs, see Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number.

16-5: I live in a Foreign Country. Where can I find local tax assistance and forms?

The IRS has a full-time permanent staff in several U.S. Embassies. These offices have tax forms and publications, can help you with account problems, and answer your questions about notices and bills. For more information about these offices please see International Services on this site. For other information about IRS assistance see our Guide to Free IRS Tax Services.

16-6: How much money can I bring in to the U.S.?

There is no limit on the total amount of monetary instruments which may be brought in to or taken out of the United States, nor is it illegal to do so. However, if you transport or cause to be transported (including by mail or other means) more than $10,000 in monetary instruments on any occasion in to or out of the United States, or if you receive more than that amount, you must file Form 4790, Report of International Transportation of Currency or Monetary Instruments with U.S. Customs (Currency & Foreign Transactions Reporting Act, 31 U.S.C. 1101, et seq.). Failure to comply can result in civil, criminal and/or forfeiture penalties. Monetary instruments include U.S. or foreign coin in current circulation, currency, travelers checks in any form, money orders, and negotiable instruments or investment securities in bearer form.

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