Internal Revenue Service (U.S. Taxes)

General information on taxes

There are no U.S. Internal Revenue Services in Greece.  For tax assistance, please visit the official IRS website or the International Services page on the IRS website.  Links to specific tax questions and resources are available on the Department of State’s website under Federal Benefits and Obligations.

Who Must File?

All U.S. citizens and resident aliens must file a U.S. individual income tax return, even if they permanently live outside the United States and may not owe any tax because of income exclusion or tax credit.

What is the Foreign Account Tax Compliance Act (FATCA)

According to “Foreign Account Tax Compliance Act” (FATCA) all foreign financial institutions are required to identify their clients with U.S. tax liability, report to the competent U.S. authorities information about such clients and assets they hold.

Therefore, U.S. citizens who maintain a bank account in Greece may be asked to fill out form W-9 by their bank. Your social security number will be required.

If you do not have a Social Security Number please contact our Federal Benefits Unit for information on how to obtain one.

For information regarding the Foreign Account Tax Compliance Act (FATCA) please see the IRS.gov website.

The U.S. Embassy in Athens does not have an IRS representative; therefore we are not in a position to offer tax assistance. Taxpayers who wish to hire a professional tax preparer to help them file their returns can refer to a list of local U.S. Tax Consultants. 

Inclusion on this list does not constitute a recommendation or endorsement by the Department of State, the U.S. Embassy or the Consulate General.  The U.S. Government assumes no responsibility or liability for the professional ability, reputation or the quality of services provided by the persons or firms listed.  Names are listed alphabetically and the order in which they appear has no other significance. Clients should inquire about the fee before engaging an adviser. If you have any complaints or concerns regarding any of the persons on the list, please contact us immediately. 

You may receive additional information on how to choose a tax professional on the IRS site https://www.irs.gov/tax-professionals/choosing-a-tax-professional

The IRS office in Philadelphia is the principal office responsible for providing international tax assistance, such as answering questions related to tax law, foreign tax issues, and notices and bills. This office is open Monday through Friday from 6:00 a.m. to 11:00 p.m. U.S. Eastern Time and may be contacted by phone or by mail:

Phone: +1 (267) 941-1000
Internal Revenue Service
International Accounts
Philadelphia, PA 19255-0725
USA

Individual taxpayer identification numbers (ITINS)

The IRS issues ITINs to foreign nationals and resident aliens who are required to have U.S. taxpayer identification number for federal tax purposes but do not qualify for a Social Security Number.  A person may request an ITIN by submitting a Form W-7, Application for IRS Individual Taxpayer Identification Number, with a certified copy of their passport and other required supplementary documentation. http://www.irs.gov/Individuals/General-ITIN-Information

An Agreement between Greece and U.S. for the Avoidance of Double Taxation of Income prevents double taxation by deducting the tax paid in one country from the tax to be paid in the other country. You may obtain a copy of a U.S. income tax treaty at:
http://www.irs.gov/businesses/international/article/0,,id=96739,00.html

Useful articles from IRS.gov website

This page was last reviewed February 2024.