The Internal Revenue Service (IRS) office has full-time permanent staff in only four (4) U.S. embassies and consulates to provide federal tax assistance to U.S. citizens living abroad. There is no IRS representative at the U.S. Embassy in Buenos Aires. If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S. income tax, regardless of where you reside.
General information regarding income tax for individuals living overseas is available through the IRS’ International Taxpayers page. The Consular Section encourages U.S. citizens and residents to contact the IRS directly with all individual questions. For assistance from a taxpayer specialist, please call or fax the International Customer Service Site located in Philadelphia. The Service Site is open Monday through Friday, from 6:00 a.m. to 11:00 p.m., Eastern Time via telephone (1-267-941-1000) or fax (1-267-941-1055).
Foreign Account Tax Compliance Act (FATCA)
FATCA requires that foreign financial institutions provide information to the IRS on U.S. holders of accounts. In order to comply with this law, Argentine financial institutions such as banks may request U.S. persons who hold accounts to submit documentation.
Please note that FATCA does not change existing requirements for U.S. persons to report their assets abroad to the IRS. If you have questions about Argentine bank requirements, please refer to your local bank for further details. If you have questions about your requirements under FATCA, please refer to the IRS website: https://www.irs.gov/businesses/corporations/foreign-account-tax-compliance-act-fatca. You may also contact the IRS International Taxpayer Service Call Center at 001-267-941-1000.