1. Foreign exchange rates.

You must express the amounts you report on your US tax return in US Dollars. Use the exchange rate prevailing when you receive, pay, or accrue the item.. You can also use the average exchange rate for the year, which you can find at: www.usembassy.org.uk/irs/irsxchng.htm .

2. Social Security Taxes

The US has entered into agreements with approximately 20 countries to coordinate social security coverage and taxation of workers who are employed in those countries. These totalization agreements are in effect with the following countries:

The agreements generally make sure that you pay social security taxes to only one country. Generally, you will be subject to social security taxes in the country where you are working. You can get more information on any specific agreement by contacting:

Social Security Administration

Office of International Programs

P.O. Box 17741

Baltimore, MD 21235-7741

USA

3. Tax treaties

The US has tax treaties or conventions with many countries. If a foreign country with which the US has a treaty imposes a tax on you, you may be entitled to benefits under the treaty, including certain credits, deductions, exemptions and reductions in the rates of tax of those countries.

You can obtain the text of most US treaties at www.irs.gov . You can also request the text of treaties from the Department of the Treasury at the following address:

Department of Treasury

Executive Secretariat

Rm. 3413

1500 Pennsylvania Avenue, NW

Washington, DC 20220

USA

4. IRS Assistance

If you are outside the US, taxpayer assistance is available at the following US embassies or consulate.

Frankfurt, Germany

London, England

Paris, France

Contact details are available at www.irs.gov .