Publication 525 |
2000 Tax Year |
Important Reminder
Foreign source income.
If you are a U.S. citizen or resident alien, you must report income
from sources outside the United States (foreign income) on your tax
return unless it is exempt by U.S. law. This is true whether you
reside inside or outside the United States and whether or not you
receive a Form W-2 or 1099 from the foreign payer. This applies
to earned income (such as wages and tips) as well as unearned income
(such as interest, dividends, capital gains, pensions, rents, and
royalties).
If you reside outside the United States, you may be able to exclude
part or all of your foreign source earned income. For details, see
Publication 54,
Tax Guide for U.S. Citizens and Resident Aliens
Abroad.
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