Internal Revenue Service (U.S. Taxes)

Please note: This page is designed to direct U.S. taxpayers in Sweden to appropriate resources that may assist them in fulfilling their tax obligations. Please contact the Internal Revenue Service or a tax professional with any tax related inquiries. There is no IRS office at the U.S. Embassy in Stockholm, so we are unfortunately unable to assist in tax matters.

All U.S. citizens and Resident Aliens are subject to U.S. Internal Revenue Service (IRS) income tax filing rules based upon their worldwide income. They are required to report their worldwide income to the U.S. each year, regardless of where they live and/or work.

International Taxpayer Services

The call center is operational Monday through Friday, from 6:00 AM to 11:00 PM, Eastern Time:

Tel: 001-267-941-1000 (not toll free) ; select the option for international callers

Fax: 001-267-941-1055 (a response should be received within 10 to 12 working days)

Individual taxpayers located outside the U.S. may also contact the IRS by mail at:

Internal Revenue Service
International Accounts
Philadelphia, PA 19255-0725

Business taxpayers located outside the U.S. may also contact the IRS by mail at:

Internal Revenue Service
International Accounts
Ogden, UT 84201-0038

Forms & Publications

Downloadable forms, publications, and answers to your federal tax questions can be found at www.IRS.gov. The website contains a wide variety of topics, including information for international and military taxpayers.

If you would like to receive forms by U.S. mail, you can order them from the IRS website or by calling 001-800-829-3976.

Need someone to prepare your tax return?

The IRS maintains a directory of Federal Tax Return Preparers with Credentials and Select Qualifications located across the world, including Sweden.

News from IRS.gov

Tax Scams & Consumer Alerts
Don’t be Fooled, Phone Scams Continue to Be Serious Threat Nationwide
Taxpayer Receiving Identity Verification Letter Should Use IDVerify.irs.gov
IRS’s Top Ten Identity Theft Prosecutions
IRS Warns Tax Preparers to Watch out for New Phishing Scam
For all news see: http://www.irs.gov/newsroom
For information regarding Economic Stimulus Payments, please see the IRS website.
Federal Tax Forms can be retrieved directly from the IRS website.
State Tax Forms may be downloaded at the Federation of Tax Administrators website.
Information on the U.S. – Swedish Tax Treaty (PDF – 70KB), please see the IRS website for Sweden – Tax Treaty Documents

IRS Average Yearly Exchange Rates

The IRS has no official exchange rate. Any posted exchange rate that is used consistently is acceptable. For additional exchange rates, check the U.S. treasury website. Taxpayers generally use the yearly average exchange rate to report foreign income that was regularly received throughout the year. If you had a few foreign transactions on particular days however, you may prefer to use the exchange rates for such days. Please note these are unofficial rates and supplied solely for the convenience of our customers.

Applying for an IRS Individual Taxpayer Identification Number (ITIN)

An ITIN is a nine-digit number issued by the U.S. Internal Revenue Service (IRS) to individuals who are required to have a U.S. taxpayer identification number but do not have, and are not eligible to obtain, a Social Security Number (SSN).

Important Information: The IRS is implementing significant changes made to the ITIN program under the PATH Act of 2015. The new law means that any ITIN not used on a federal tax return at least once in the last three years will no longer be valid as of January 1, 2017 for use on a tax return unless the taxpayer renews the ITIN. In addition, all ITINs issued prior to 2013 will begin to expire this year and taxpayers will need to renew them.

The first pre-2013 ITINs that will expire are those with middle digits of 78 and 79 (Example: 9XX-78-XXXX). The renewal period for these ITINs began October 1, 2016. The IRS began to mail letters to this group of taxpayers in August to inform them of the need to renew their ITINs in order to file a tax return, and explain the renewal steps. The IRS will announce the schedule for expiration and renewal of ITINs that do not have middle digits of 78 and 79 at a future date.

If taxpayers have an expired ITIN, not renewed before filing a tax return next year, they might face a refund delay and be ineligible for certain tax credits, such as the Child Tax Credit and the American Opportunity Tax Credit, until they renew the ITIN. More information is available on the ITIN page at IRS.gov.

For information on obtaining an ITIN abroad, please see:

For information on how to obtain a certified copy of your national passport, please see our website for Notary Public Services.