The Internal Revenue Service (IRS) does not provide walk-in tax assistance to U.S. taxpayers residing abroad, and 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 as Consular Section employees are unable to respond to any tax-related inquiries. The IRS provides tax assistance to individuals and businesses located outside the United States via telephone, fax, or mail. Assistance is provided to U.S. citizens, as well as non-U.S. citizens, and guidance is offered for current, as well as past, tax years. Contact information is found at Contact my Local Office Internationally.
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.