The IRS has permanently closed its overseas offices, including the IRS office at the U.S. Embassy in Paris. The U.S. Embassy in Jerusalem and the Embassy Branch Office in Tel Aviv do not employ IRS specialists and generally cannot answer specific tax questions.
The Internal Revenue Service reminds U.S. taxpayers living abroad, as well as other international taxpayers, that IRS.gov provides the best starting place for getting answers to their important tax questions. The website contains a wide variety of topics, including downloadable forms and publications.
If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S. income tax, regardless of where you reside.
Overview of Federal Benefits and Obligations