American Citizens Services Newsletter
ACS Newsletter (February 2007)
U.S. Consulate General Hong Kong and Macau
Welcome to the February newsletter! Here are this month's topics:
New Topics:
Continuing Topics of Interest:
Tax Information for 2006
Important: The IRS will NOT send a representative to Hong Kong this year for tax assistance or advice. Please consult their website at www.irs.gov for answers to many common tax-related inquiries.
In addition, please note that the IRS no longer compiles the "1040 Overseas Filers Package," therefore there will be no packages available at the U.S. Consulate for the 2006 tax year. All forms are available for download from the IRS website.
Please note the following resources for Federal tax issues:
Web services:
IRS Website www.irs.gov
Electronic Payment Website www.eftps.gov
Phone Services:
(note that to use the 1-800 numbers you must be able to access U.S. Toll Free Systems) Individuals 1-800-829-1040 Businesses 1-800-829-4933 Customer Service Phone Number 1-215-516-2000 Refund Inquiries 1-800-829-1954 TeleTax 1-800-829-4477 ITINS after 30 days 1-215-516-4846 Exempt Organization Help Desk 1-877-829-5500 Tax Offset Program (TOP) Help Desk 1-800-304-3107 E-Services Help Desk 1-512-416-7750
Fax instructions for the Philadelphia Service Center:
The fax service cannot be used to transmit original tax returns. Documents transmitted via fax should only contain information that was specifically requested and a cover sheet with the following information:
1) To: Tax examiner and/or employee profile number (located on notice)
2) From: (your taxpayer info) Name, address, phone and fax numbers
3) TaxPayer ID number or Social Security number
4) The subject matter (why you are contacting the IRS visa fax)
Mailing Addresses:
If you have a foreign, FPO, or APO address or if you file form 2555 or 2555EZ (foreign earned income exclusion) mail your completed tax return to Internal Revenue Service Center Austin, TX 73301-0215
If you file form 1040NR or 1040NR-EZ, please mail your completed return to IRS, Philadelphia, PA 19255
When to File and Pay:
If you file on the calendar year basis, the due date for filing your return is April 15 of the following year. (If the due date falls on a weekend, the due date for your return will be the following regular workday.) If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return.
CAUTION! A tax return delivered by the US mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. You can use certain private delivery services designated by the IRS to meet the "timely mailing as timely filing/paying" rule for tax returns and payments. See your Form 1040 or Form 1040A instructions for a list of designated delivery services.
Revenue Ruling 2002-23, 2002-18 IRB 811 provides that federal tax returns mailed by taxpayers in foreign countries will be accepted as timely filed if they bear an official postmark dated on or before midnight of the last date prescribed for filing, including any extension of time for such filing.
International Business Tax:
Taxpayers filing International business tax returns should make sure they send their tax returns to the correct address. Publication 3891, Lockbox Address Directory has the wrong address for International business taxpayers in the following sections of the publication:
On page 14 for clients who live in Puerto Rico and the U.S. Virgin Islands and are not enclosing a payment, and On pages 15, 16, 17, and 18 for clients who have no legal residence or principal place of business in any state and are not making a payment
The correct address for each of these entries should be:
Internal Revenue Service
PO Box 409101
Ogden, UT 84409
In fact, effective January 1, 2007, International business taxpayers filing business returns where the taxpayer resides outside the U.S. (941, 1120, etc...) as well as "foreign specific" returns regardless of where the taxpayer resides (1120-F, 3520, 3520-A, 1042, 8288, 8804, etc...) should file their returns at the address above.
Taxpayers filing foreign Estate and Gift (706/709) and Excise Tax (720, 730, and 2290) returns should file those returns at:
Internal Revenue Service
Cincinnati, Oh 45999-0045, or for private delivery service, Internal Revenue Service
201 W Rivercenter Blvd.
Covington, KY 41011-1424
Urgent Tax Needs:
For collection/levy status accounts problems:
Phone 1-215-516-2004
Fax 1-215-516-6931
Taxpayer advocate office:
Phone 1-215-516-2499
Fax 1-215-516-2677
Toll Free in the United States 1-877-777-4778
Or write to:
International Taxpayer Advocate Service
C/o IRS
San Patricio Office Center, Room 200
7 Tabomico Street
Guaynabo, Puerto Rico 00966
Phone: 787-622-8931
Fax: 787-622-8933
Upcoming Holidays and Other Closures
The Consulate General will be closed on the following holidays:
Wednesday, January 31 | | closed for internal training |
Monday, February 19 | | President's Day/2nd day of the Lunar New Year |
Tuesday, February 20 | | Third day of the Lunar New Year |
Macau Day - February 7, 2007
On Wednesday, February 7, 2007 our staff will travel to Macau to provide limited services for American Citizens. Services to be offered during this visit include notarials (US$30/HKD240 for each signature of consular officer), passport processing (US$82/HKD656, US$67/HKD536, or US$97/HKD776 depending on age and type), and birth registration (US$65/HKD520 for each child).
Please note that due to recent changes in U.S. passport processing requirements, all requests for additional passport pages must be made at the U.S. Consulate General in Hong Kong. We are no longer able to offer this service in Macau. We apologize for any inconvenience.
Services will be available from 12:00 noon to 2:00 p.m. at the Academy of Music, located at Rua de Santa Clara, No. 19, 2/F., adjacent to City Hall and near Catholic Social Services, Rua de Santa Clara 13, Macau. Clients who are physically challenged and/or require special arrangements to access this location may call 2841-2211, 2841-2323 or 2841-2225 in advance to facilitate access.
To enable us to best assist you in Macau- --Please check our website (http://www.hongkongacs.com) for information on what specific identification, forms and supporting documents are required for each service.
--Please present your passport for all services.
--Please bring the original and one photocopy of each piece of identification and/or supporting document (such as passports, birth certificates, marriage and divorce certificates, Macau ID cards, etc.).
--Please have all relevant form(s) completed before requesting any passport services. Download the forms from our web site.
--Please bring exact cash (US or HK dollars) for any fee services you require. Patacas will not be accepted.
If you need a service not listed above, please contact us in advance at 2841-2211, 2841-2323, or 2841-2225. We may be able to bring with us what you need for that service.
Adam-Walsh Act and Acceptance of I-130 Petitions at Overseas Posts
Recent legislation has led to changes in the procedures American citizens resident abroad will follow if they wish to sponsor an immediate relative (spouse, parent or minor child) for an immigrant visa. Effective immediately, the immediate relative petition (I-130) must be filed with the USCIS office responsible for the petitioner's place of residence (that is, the place of residence of the American citizen who is filing the petition). Consular offices at U.S. embassies and consulates are no longer authorized to accept I-130s, although they will continue to provide guidance to American citizen petitioners and their family members. Responsibility for acceptance and approval of immigrant visa petitions rests solely with USCIS. American citizens should submit their I-130 at the CIS office responsible for their place of residence.
This procedural change may result in a processing delay for some applicants. The Department of State recognizes and sincerely regrets the inconvenience this may cause.
Petitioners resident in Hong Kong may contact the USCIS office at the U.S. Consulate General via fax: 2845-4727 or telephone: 2841-2262 for further information. Please also visit the USCIS website at www.uscis.gov.
Petitioners resident in mainland China should contact the USCIS Beijing Office:
Room 2320, South Building
Kerry Center
No. 1 Guanghua Road
Chaoyang District, Beijing
Tele: 86-10-8529-6740
email: DHSBeijing-CIS@dhs.gov
How Consular Officers Can Help You
There are U.S. embassies in more than 160 capital cities of the world. Each embassy has a consular section. Consular officers in consular sections of embassies do two things:
-- they issue visas to foreigners;
-- they help U.S. citizens abroad.
There are also consular officers at about 60 U.S. consulates general and 20 U.S. consulates around the world. (Consulates general and consulates are regional offices of embassies.)
U.S. consuls usually are assisted by local employees who are citizens of the host country. Because of the growing number of Americans traveling abroad, and the relatively small number of consuls, the expertise of local employees is invaluable.
To help us help you while you are abroad, register with the nearest U.S. embassy or consulate. This makes it easier for consular officers to reach you in an emergency or to replace a lost passport. Consular officers provide a range of services -- some emergency, some non-emergency.
EMERGENCY SERVICES
Replace a Passport - If you lose your passport, a consul can issue you a replacement, often within 24 hours. If you believe your passport has been stolen, first report the theft to the local police and get a police declaration.
Help Find Medical Assistance - If you get sick, you can contact a consular officer for a list of local doctors, dentists, and medical specialists, along with other medical information. If you are injured or become seriously ill, a consul will help you find medical assistance and, at your request, inform your family or friends. (Consider getting private medical insurance before you travel, to cover the high cost of getting you back to the U.S. for hospital care in the event of a medical emergency.)
Help Get Funds - Should you lose all your money and other financial resources, consular officers can help you contact your family, bank, or employer to arrange for them to send you funds. In some cases, these funds can be wired to you through the Department of State.
Help In An Emergency - Your family may need to reach you because of an emergency at home or because they are worried about your welfare. They should call the State Department's Overseas Citizens Services at 1-888-407-4747. The State Department will relay the message to the consular officers in the country in which you are traveling. Consular officers will attempt to locate you, pass on urgent messages, and, consistent with the Privacy Act, report back to your family.
Visit In Jail - If you are arrested, you should ask the authorities to notify a U.S. consul. Consuls cannot get you out of jail (when you are in a foreign country you are subject to its laws). However, they can work to protect your legitimate interests and ensure you are not discriminated against. They can provide a list of local attorneys, visit you, inform you generally about local laws, and contact your family and friends. Consular officers can transfer money, food, and clothing to the prison authorities from your family or friends. They can try to get relief if you are held under inhumane or unhealthful conditions.
Make Arrangements After The Death Of An American - When an American dies abroad, a consular officer notifies the Americans family and informs them about options and costs for disposition of remains. Costs for preparing and returning a body to the U.S. may be high and must be paid by the family. Often, local laws and procedures make returning a body to the U.S. for burial a lengthy process. A consul prepares a Report of Death based on the local death certificate; this is forwarded to the next of kin for use in estate and insurance matters.
Help In A Disaster/Evacuation - If you are caught up in a natural disaster or civil disturbance, you should let your relatives know as soon as possible that you are safe, or contact a U.S. consul who will pass that message to your family through the State Department. Be resourceful. U.S. officials will do everything they can to contact you and advise you. However, they must give priority to helping Americans who have been hurt or are in immediate danger. In a disaster, consuls face the same constraints you do - lack of electricity or fuel, interrupted phone lines, closed airports.
NON-EMERGENCY SERVICES
Issue A Consular Report Of Birth - A child born abroad to U.S. citizens parents usually acquires U.S. citizenship at birth. The parents should contact the nearest U.S. embassy or consulate to have a "Report of Birth Abroad of a U.S. Citizen" prepared. This is proof of citizenship for all purposes.
Issue A Passport - Consuls issue approximately 200,000 passports abroad each year. Many of these are issued to persons whose current passports have expired.
Distribute Federal Benefits Payments - Over a half-million people living overseas receive monthly federal benefit payments. In many countries, the checks are mailed to the U.S. embassy or consulate and distributed through the local postal service.
Assist In Child Custody Disputes - In an international custody dispute, a consul can try to locate the child abroad, monitor the child's welfare, and provide general information to the American parent about laws and procedures which may be used to effect the child's return to the United States. Consuls may not take custody of a child, or help a parent regain custody of a child illegally or by force or deception.
Help In Other Ways - Consuls handle personal estates of deceased U.S. citizens, assist with absentee voting and Selective Service registration, notarize documents, advise on property claims, and provide U.S. tax forms. They also perform such functions as adjudicating U.S. citizenship claims and assisting U.S. courts in legal matters.
WHAT CONSULAR OFFICERS CANNOT DO
In addition to the qualifications noted above, consular officers cannot act as travel agents, banks, lawyers, investigators, or law enforcement officers. Please do not expect them to find you employment, get you residence or driving permits, act as interpreters, search for missing luggage, or settle disputes with hotel managers. They can, however, tell you how to get help on these and other matters.
If you need to pick up mail or messages while traveling, some banks and international credit card companies handle mail for customers at their overseas branches. General Delivery (Poste Restante) services at post offices in most countries will hold mail for you.
PRIVACY ACT
The provisions of the Privacy Act are designed to protect the privacy rights of Americans. Occasionally they complicate a consul's efforts to assist Americans. As a general rule, consular officers may not reveal information regarding an individual American's location, welfare, intentions, or problems to anyone, including the family members and Congressional representatives, without the expressed consent of that individual. Although sympathetic to the distress this can cause concerned families, consular officers must comply with the provisions of the Privacy Act.
For more information, see our website at: www.hongkongacs.com, or contact us by phone at 2841-2211, 2841-2225 or 2841-2323.
Emergency Passports
We wish to remind all American citizens that emergency passports can only be issued in the event of a true emergency such as a sudden illness or the death of a family member. The U.S. emergency passport is not intended for long-term use in place of the standard 10-year validity biometric, machine-readable U.S. passport. Generally speaking, an emergency passport will not be issued to facilitate urgent business travel or travel for tourism. Please carefully review the validity of your current U.S. passport. Keep in mind that many countries and airlines require a minimum of six months' validity remaining on your passport for travel. See this newsletter's section "check your passport's validity" for more information.
Notarized Parental Consent for Passport Services for Minors Under 14
Effective July 2, 2001, U.S. law requires both parents' consent to passport services applications for minors under 14. This consent is normally established by both parents signing the application in front of a U.S. Consular officer. Note that both parents must prove their parentage and custodial status when granting their consent every time a U.S. citizen child under age 14 applies for passport services.
Parentage status may be established with an original or certified copy of the child's birth certificate listing both parents' full names. Custodial status may be proven by an original or certified copy of a court order.
U.S. citizens under age 14 applying for passports must appear in person at American Citizen Services. This requirement does not apply to requests for adding visa pages or other amendments to current U.S. passports.
When only one parent is available to execute the application, that parent must provide, under penalty of perjury, documentary evidence demonstrating that he or she has sole legal custody of the child or has the written consent of the other parent to the passport issuance.
Effective November 1, 2004, written consent must be notarized and provide unequivocal consent to passport issuance. We can accept faxed copies of this consent statement, but the notary seal must be visible in the faxed copy.
Check Your Passport's Validity
Many governments require US travelers to have at least 6 months validity left in their passports for entry into their countries. American travelers are recommended to check www.travel.state.gov for various country entry requirements ahead of time.
Regular passports are received within 10 calendar days after the US Consulate receives the application. More information can be found at http://hongkong.usconsulate.gov/acs_passports.html
Need more passport pages?
If your full-validity U.S. passport has not expired yet, but has no blank pages left for, say, additional Chinese visas, we can add additional pages for you free of charge. Barring any unusual circumstances, we can usually add pages to your passport in about 45 minutes, while you wait. You need to make an appointment for this service. In some cases, you can have a courier assist you in this process. Learn more at http://hongkong.usconsulate.gov/acs_supplement.html.
Online Appointment System for All American Citizens Services
Online appointments are required for all services provided by the American Citizens Services Unit at the U.S. Consulate General Hong. Book your appointment at http://www.hongkongacs.com.
Internet-Based Registration System
U.S. citizens around the world who travel or reside abroad can record foreign trip and residence information at https://travelregistration.state.gov/ibrs/. The Department of State invites USCs to register themselves and their families. The registration information is used to communicate with US citizens and assist them in case of an emergency. If citizens are already registered with this consulate, the Department asks that they please re-register on line to update their records.
The registration site provides up-to-date travel information customized to each citizen's unique travel agenda and itinerary. The data citizens provide is secured behind Department of State firewalls, accessed only by cleared personnel in Embassies, Consulates, and the Department of State, and releasable only with the USC's permission under the provisions of the Privacy Act.
A Reminder about Hong Kong Customs Regulations - Prohibited Items
We wish to remind all U.S. citizens visiting or transiting Hong Kong that customs regulations strictly prohibit the importation/exportation of dangerous drugs, psychotropic substances, controlled chemicals, antibiotics, arms, ammunition, fireworks, strategic commodities, rough diamonds, textiles, animals, plants, endangered species, telecommunication equipment, game, meat and poultry into or out of Hong Kong. If any of these prohibited or controlled items are brought into/out of Hong Kong the traveler may be liable to prosecution and the item will be confiscated.
Travelers are liable to prosecution and possible detention if they bring into/out of Hong Kong any firearm or ammunition. Unless otherwise exempted by laws, possession of an "imitation firearm" is also an offence. "Arms" means any firearm, air rifle/air gun/air pistol from which any shot, bullet or missile can be discharged with a muzzle energy greater than two joules, electric stunning device, gun/pistol or other propelling/releasing instrument from or by which a projectile containing any gas or chemical could be discharged, weapon for the discharge of any noxious liquid/gas/powder, and harpoon or spear gun. Paintball guns are included in this category.
Travelers are also liable to prosecution if they bring into/out of Hong Kong any "weapon" which includes Chinese-style throwing dart, gravity knife, gravity-operated steel baton, knuckleduster, Chinese-style fighting iron, spring-loaded steel baton, any knife the blade of which is exposed by a spring or other mechanical/electric device, and any bladed/pointed weapon. Note that many of these items are legally sold to the public in mainland China.
For further information about Hong Kong customs regulations, please consult the following website: http://www.customs.gov.hk/
Democrats Abroad Happy Hour - Tuesday, February 13th
Democrats Abroad hosts a happy hour from 6:00 p.m. to 9:00 p.m. on the second Tuesday of every month at the Crow's Nest, which is the 2/F of Stormy Weather on D'Aguilar Street in Lan Kwai Fong. All are welcome!
Subscribing/Unsubscribing
Anyone who wishes to sign up to receive this monthly ACS email newsletter and the travel advice we provide can do so simply by going to our web page at http://www.hongkongacs.com and submit their email address in the fill-in box towards the bottom of the page. You can also unsubscribe through the web page.
New subscribers will be sent the last few messages we have sent out in a digest form to help them catch up. Back issues are on the web at http://hongkong.usconsulate.gov/acs_newsletter.html.
This newsletter is published by the American Citizens Services Unit, U.S. Consulate General, Hong Kong, tel: 2841-2211, 2841-2323, 2841-2225; fax: 2845-4845; e-mail: acshk@state.gov; website: http://www.hongkongacs.com; All services by online appointment only.
Last modified: January 26, 2007
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