Important Reminders

Social security numbers for dependents. You generally must list on Form 1040 or Form 1040A the social security number (SSN) of any person for whom you claim an exemption. You do not need an SSN for a child who was born in 2000 and died in 2000. Instead of an SSN, attach a copy of the child's birth certificate and write Died in column (2) of line 6c of your Form 1040 or Form 1040A.

If your dependent does not have and is not eligible to get an SSN, you must list the dependent's individual taxpayer identification number (ITIN) instead of an SSN. See Social security number under Exemptions in chapter 5.

Form 2555-EZ. Instead of the longer Form 2555, Foreign Earned Income, you may be able to file Form 2555-EZ, Foreign Earned Income Exclusion, if:

• You had foreign earned income of $76,000 or less, and
• Your return is not for a short year.

Form 2555-EZ has fewer lines than Form 2555. For more information, see Form 2555-EZ in chapter 4.

Foreign income tax withheld. If your employer withheld foreign taxes from your pay, you cannot claim those taxes on your U.S. income tax return as federal income tax withheld.

You may be able to claim a foreign tax credit or a foreign tax deduction based on the amount withheld and paid to a foreign tax authority. See Taxes of Foreign Countries and U.S. Possessions in chapter 5.

Change of address. If you change your mailing address, be sure to notify the Internal Revenue Service using Form 8822, Change of Address. Mail it to the Internal Revenue Service Center for your old address (addresses for the Service Centers are on the back of the form). If you are changing both your home and business addresses, you need to complete two forms.

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