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1. Foreign exchange rates.
You must express the amounts you report on your US tax return in US Dollars. Use the exchange rate prevailing when you
receive, pay, or accrue the item.. You can also use the average exchange rate for the year, which you can find at: www.usembassy.org.uk/irs/irsxchng.htm .
2. Social Security Taxes
The US has entered into agreements with approximately 20 countries to coordinate social security coverage and taxation
of workers who are employed in those countries. These totalization agreements are in effect with the following countries:
| Australia |
Greece |
South Korea |
| Austria |
Ireland |
Spain |
| Belgium |
Italy |
Sweden |
| Canada |
Japan |
Switzerland |
| Denmark |
Luxembourg |
United Kingdom |
| Finland |
Netherlands |
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| France |
Norway |
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| Germany |
Portugal |
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The agreements generally make sure that you pay social security taxes to only one country. Generally, you will be subject
to social security taxes in the country where you are working. You can get more information on any specific agreement by contacting:
Social Security Administration
Office of International Programs
P.O. Box 17741
Baltimore, MD 21235-7741
USA
3. Tax treaties
The US has tax treaties or conventions with many countries. If a foreign country with which the US has a treaty imposes
a tax on you, you may be entitled to benefits under the treaty, including certain credits, deductions, exemptions and reductions
in the rates of tax of those countries.
You can obtain the text of most US treaties at www.irs.gov . You can also request the text of treaties from the Department of the Treasury at the following address:
Department of Treasury
Executive Secretariat
Rm. 3413
1500 Pennsylvania Avenue, NW
Washington, DC 20220
USA
4. IRS Assistance
If you are outside the US, taxpayer assistance is available at the following US embassies or consulate.
Frankfurt, Germany
London, England
Paris, France
Contact details are available at www.irs.gov .
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