International Services If you are a taxpayer with specific individual or business account questions you should contact the International Taxpayer Service Call Center by phone or fax. These account questions can relate to various topics such as overpayment status, balances owed, and correspondence received regarding international tax forms. While our telephone assistors can help answer these questions, there are some questions that are too complex for us to address. To find resources to assist you with these more complex tax topics, visit Find Information on Complex Tax Topics. 6 a.m. to 11 p.m. (Eastern Time, U.S. and Canada) Tel: 267-941-1000 (not toll-free) Fax: 681-247-3101 (for international tax account issues only) If you are a tax professional or software provider calling about an e-file issue and it is not account related, please contact the e-help office in Austin at 512-416-7750 (not toll-free). Assistors are available Monday through Friday, from 7 a.m. to 6 p.m. (Central time). Taxpayer service, formerly offered at the foreign posts of duty, is no longer available. Please send your tax forms and correspondence to the applicable address indicated below. 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 Residents of Puerto Rico and the U.S. Virgin Islands may contact the IRS toll free at 800-829-1040. (Hours of Operation are 7 a.m. to 10 p.m. Monday - Friday). For face-to-face assistance information in Puerto Rico refer to Contact Your Local IRS Office. Other items of potential interest: International Taxpayer Advocate: To request Taxpayer Advocate assistance, refer to the "Living Abroad?" section on the Local Taxpayer Advocate page to determine which office to contact based on your location.