American Citizens Services Newsletter
ACS Newsletter (April 2007)
U.S. Consulate General Hong Kong and Macau
Welcome to the April 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:
| Thursday, April 5 | | Ching Ming Festival |
| Friday, April 6 | | Good Friday |
| Monday, April 9 | | Easter Monday |
Macau Day - April 11, 2007
On Wednesday, April 11, 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.
New Security Measures for Cabin Baggage at HKIA
Hong Kong International Airport - as an airport - is going to adopt the same practices as American carriers in the US regarding carrying liquids/gels on board all aircraft, regardless of carrier (i.e., not just the American carriers). The change will occur March 21, 2007.
Travelers will be able to travel with a 1 liter (1 quart) ziplock bag and all contents of this nature - face cream, tooth paste, deodorants, perfume, etc. - must fit into this single small bag. No container can be more than 3 oz. Exceptions will be made on a case by case basis for medications (with prescriptions) and for baby formula.
For more details, please refer to http://www.cad.gov.hk/english/NSM.html
Americans abroad get an advocacy group in Congress
Americans abroad get an advocacy group in Congress
By Brian Knowlton
Sunday, March 11, 2007
WASHINGTON: The four million or more Americans working and living overseas have gained perhaps the most conspicuous political platform they have ever had in Washington: a congressional Americans Abroad Caucus.
The caucus, a bipartisan group of six lawmakers formed last month, should provide an important megaphone for expatriate Americans who have long struggled to be heard on issues like citizenship for spouses and children, taxation and voting.
A caucus can bring together lawmakers concerned with serious issues, like land mines or kidney research, or less urgent matters, like minor league baseball or even snowboarding. But with expatriates' goal of electing their own congressional delegates still far off, the caucus has drawn a warm embrace.
Lucy Laederich, U.S. liaison for the Federation of American Women's Clubs Overseas, called the move "a major step forward." Her group surveyed members two years ago about representation in Washington, "and the idea of a bipartisan, bicameral caucus came out on top," she said. Other groups in the campaign included the Association of Americans Resident Overseas and the American Citizens Abroad.
For now, the caucus comprises six members of the U.S. House of Representatives, three from each party, and they come from vastly different backgrounds. Laederich said senators were still being approached.
Congressional rules prevent caucuses from having separate office space or their own staffs; nor may they accept outside funds. Their importance lies more in the power of a group unified around a common interest, able to serve as a fulcrum for change.
A co-sponsor of the new caucus is Representative Carolyn Maloney, a New York Democrat whose district reaches from western Queens to eastern Manhattan, taking in both the affluence of Midtown Manhattan and the diversity of the Garment District and Lower East Side.
"Many of my constituents are part of this global economy," said Maloney, who will lead the caucus along with Representative Joe Wilson, a South Carolina Republican and the other co-sponsor.
Wilson signed on after a friendly arm-twisting from a constituent living in Paris, Andy Coyne, a lawyer. Coyne, who is active in the Association of Americans Resident Overseas, got Wilson's attention when, by chance, they took the same plane to South Carolina from Washington.
Persuading Wilson to embrace the caucus was an easy sell, Coyne said. South Carolina is home to a fast-growing assortment of international businesses, like Michelin and BMW, and it has a large contingent of active and retired military people, many with overseas ties.
Coyne has joined other overseas American advocates who yearly make the rounds in Washington to talk up expat issues. "Often we have people on Capitol Hill who are just shocked to learn there are four million to six million Americans overseas," Coyne said. "They say, 'I would've thought there were 50,000 or 100,000.'"
The expat total is similar to that of a state like South Carolina, but "we're spread out across all 50," representing, on average, just over 1 percent of any given lawmaker's constituents, he said.
Thus the importance of the caucus, with its potential to bring in greater political muscle and draw a sharper focus on relatively narrow issues.
Maloney's district includes part of Lower Manhattan, so she has been deeply involved in issues arising from the cleanup at the World Trade Center site after the Sept. 11, 2001, attacks. No congressional committee dealt explicitly with those issues, she said, so a 9/11 caucus was formed "and did an incredible job of passing the 9/11 reforms."
While she and Wilson have sizable differences on Iraq, for example, "we definitely agree on this one issue," she said.
"There is no committee that really focuses on Americans abroad," Maloney said. "But I now have a list of six people who I know will put time and effort" into expatriate issues.
Maloney and Wilson have so far persuaded these House members to join:
Representative Sheila Jackson Lee, a liberal Democrat from Texas, whose central Houston district is heavily black and Hispanic; she has been active on immigration issues.
Representative Frank Wolf, a Republican whose northern Virginia district includes the Pentagon. Known as a defender of human rights, he has traveled widely in pursuit of that cause.
Representative Chris Van Hollen, a Maryland Democrat representing some of the wealthiest Washington suburbs. Van Hollen, the son of a Foreign Service officer, was born in Karachi, Pakistan.
Representative John Boozman, an Arizona Republican and social conservative who favors displaying the Ten Commandments in Congress; but he defied the White House by voting to drop the trade embargo against Cuba.
International Air Transport Association (IATA) New Ticketing Guidelines
As of April 1, 2007, the International Air Transport Association (IATA) is implementing new guidelines to airlines that limit the time between when reservations are made and tickets are issued. This is in response to high demand for seats on flights from Hong Kong compounded by the practice of travelers making multiple reservations. As a consequence of this new policy, tickets will be issued sooner after reservations are made, with less time for making changes to travel plans without incurring additional costs.
For example, based on an airline's sample schedule below, if a person planned to travel on July 13, and made reservations May 29, the tickets would be issued no later than June 5. If the traveler waited until June 22 to make reservations, the tickets would be issued within three days, no later than June 25. Once the tickets are issued, a change of a traveler's schedule will require canceling the tickets, obtaining a refund, and purchasing new tickets, with penalties and additional billing costs.
The window of time to make changes to reservations before tickets are issued gets smaller the closer the date of travel is. There is little to be gained in making multiple reservations to cover a variety of days and times, and travelers will have to be more certain of their travel schedules when they make reservations. On official travel for which tickets have been issued, if a traveler decides to change his/her schedule for personal convenience, he/she will be personally responsible for any penalties or costs resulting from changes in his/her itinerary.
Ticketing Time Limit for Normal Periods
Reservation Made | | Ticketing Time Limit |
More than 13 days | | 7 days before departure |
4 - 13 days | | 3 days before departure |
3 days or less | | tickets issued immediately |
Ticketing Time Limit for Peak Periods*
Reservation Made | | Ticketing Time Limit |
More than 45 days | | 30 days after reservation or 30 days before departure (whichever is earlier) |
22 - 45 days | | 7 days after reservation or 11 days before departure (whichever is earlier) |
7 - 21 days | | 3 days after reservation or 5 days before departure (whichever is earlier) |
4 - 6 days | | 1 day after reservation |
3 days or less | | tickets issued immediately |
* Peak Periods for 2007/2008:
30 March - 9 April 07
13 July - 29 August 07
19 Dec - 29 Dec 07
1 Feb - 12 Feb 08
Democrats Abroad Announcement
Democrats Abroad is pleased to announce that it will host former Assistant to the President and Chief of Staff to the First Lady Melanne Verveer on April 20. Melanne served in her positions during the Clinton administration, and she will speak about the upcoming Presidential election. Melanne is now the chair and co-founder of the Vital Voices Global Partnership, an international nonprofit that supports emerging female leaders. We will be at the Foreign Correspondents Club from 7-9 p.m. The FCC is near Lan Kwai Fong, at the intersection of Lower Albert Road and Ice House Street in Central. For $250, attendees will get drinks and canapés as well as the chance to hear and meet Melanne. For further information, please contact Jessica Bellas at chair-hk@democratsabroad.org or Kelly Weiss at weiss1981@yahoo.com
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.
If you need directions to our offices, try this online searchable map:
http://www.ypmap.com/en/viewer.asp?mapService=LocationMap
Search for us by street address at 26 Garden Road.
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/
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: questions@hongkongacs.com; website: http://www.hongkongacs.com; All services by online appointment only.
Last modified: March 27, 2007
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