April 15, 2013
Medicare: Medicare benefits are not available outside the United States. More information about Medicare is available here and here.
Veterans Benefits and Services
Taxes / Internal Revenue Service
MESSAGE FROM THE INTERNAL REVENUE SERVICE:
On Oct. 2, 2012 the IRS implemented clarifying changes to its temporary procedures for issuing ITINs for noncitizens with tax extensions and many foreign students.
Unlike tax filings which must be postmarked by the due date, the FBAR must be RECEIVED by the Department of Treasury (PO Box 32621, Detroit, MI 48232-0621) on or before the due date.
For the FBAR, there are no filing extensions available, and the potential of significant penalties exists for noncompliance with reporting requirements. There may be confusion about filing the new form required by the Foreign Account Tax Compliance Act (FATCA), Form 8938, and/or the Report of Foreign Bank and Financial Accounts (FBAR), TD F 90-22.1. Some are required to file both.
A comparison chart that summarizes the distinctions between the two forms and provides guidance on who may have to file an FBAR, a Form 8938, or both, can be found here.
FBAR Assistance: Help in completing Form TD F 90-22.1 (PDF) is available Monday - Friday, 8 a.m. to 4:30 p.m. Eastern time, at 866-270-0733 (toll-free inside the U.S.) or 313-234-6146 (not toll-free, for callers outside the U.S.). The form is available online at IRS.gov and the Financial Crimes Enforcement Network website or by telephone at 800-829-3676. Questions regarding the FBAR can be sent to FBARquestions@irs.gov.
Combating Fraud, Waste and Abuse in Federal Tax Administration
The Treasury Inspector General for Tax Administration (TIGTA) is responsible for oversight of IRS activities and for maintaining integrity in the U.S. Federal tax system. Fraud, waste, and abuse in Federal tax administration are unfair to all U.S. taxpayers and can take a variety of forms. TIGTA’s oversight includes targeted audits, programmatic inspections and evaluations, and both criminal and administrative investigations of potential fraud, waste, and abuse. Examples include:
Please report any information that you may have related to potential fraud, waste, and abuse to the TIGTA Hotline.
U.S. Customs and Border Protection
U.S. Centers for Disease Control and Prevention (CDC)
U.S. Treasury's Office of Foreign Assets Control: The Office of Foreign Assets Control of the U.S. Department of the Treasury administers and enforces economic and trade sanctions against targeted foreign countries, terrorism sponsoring organizations and international narcotics traffickers based on U.S. foreign policy and national security goals. OFAC acts under Presidential wartime and national emergency powers, as well as authority granted by specific legislation, to impose controls on transactions and freeze foreign assets under U.S. jurisdiction. Many of the sanctions are based on United Nations and other international mandates, are multilateral in scope, and involve close cooperation with allied governments.
Bureau of Citizenship and Immigration Services in the Department of Homeland Security
Federal Aviation Administration (FAA): International Aviation Safety Assessment Program
