U.S. Tax Information
Internal Revenue Service
P.O. Box 920
Bensalem, PA 19020
(215) 516-2000 (not toll-free)
The IRS has also put together a package of forms and instructions (Publication 776) for U.S. citizens living abroad. The package is also available through to the Forms Distribution Center. During the filing period, you can usually obtain the necessary Federal income tax forms from the nearest U.S. Embassy or Consulate. Most tax forms are also available on the IRS’s Web site.
Phone service available from 6:00 am to 11:00 pm (EST) M-F
The Internal Revenue Service (IRS) office serving Australia is located in Philadelphia. The IRS Home Page has a lot of information available to answer many questions. Go to ‘Individuals’ and then ‘Overseas Taxpayers’ you will find a section of FAQ, which will take you to IRS Publication 54. Many questions of overseas taxpayers can be answered from that source.
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 US tax return in order to claim that exclusion.
Australian Federal income tax is levied under a two-tier system: the First Class system applies to the self-employed and companies, and the Second Class system, called Pay-As-You-Go (PAYG), is for employees.
Foreign employees working in Australia for Australian companies or organizations are subject to Australian tax on their earnings. However, if your stay is less than six months, you’re usually taxed at the (higher) rates applicable to non-residents, although double-taxation agreements contain particular articles dealing with directors, entertainers, government services, professors and teachers, which may alter this position. Salary and wage income earned by residents from services performed overseas is exempt if you’ve been employed outside Australia for a continuous period of at least 91 days, provided the income has been taxed overseas.
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