The Internal Revenue Service (IRS) office previously located in the Tokyo American Embassy ceased operations on June 18, 2004. Prior to that date, the IRS provided tax forms, publications and assistance in the preparation of U.S. tax returns for U.S. citizens residing in Japan. They also assisted persons in obtaining an Individual Taxpayer Identification Number (ITIN) where required.

Now you may obtain tax forms and various IRS documents by using your computer to download these items through the IRS web-site www.irs.gov. Should you wish to speak to IRS personnel for advice, instructions concerning preparing tax returns and other matters you may call the IRS in the U.S. at (215)-516-2000

In order to obtain an (ITIN) you may secure the application Form W-7 and instructions "on line" at the IRS web-site www.irs.gov . You should then mail the Form W-7 and other required documents to:

Internal Revenue Service
Philadelphia Service Center
ITIN Unit, P.O. Box 447
Bensalem, PA 19020

(1) The earned income exclusion is now $ 85,700.
(2) Personal and dependent exemption changed to $3,400.
(3) Standard deduction (Married filing jointly) changed to $10,700.
(4) Standard deduction (Married filing separately) changed to $5,350.
(5) Standard deduction (Single) changed to $5,350.
(6) Standard deduction (Head of household) changed to $7,850.

The year 2007 yen/dollar average conversion rate accepted by the IRS is 117.81/1