Publication 516 |
2001 Tax Year |
Introduction
If you are a U. S. citizen working for the U.S. Government,
including the foreign service, and you are stationed abroad, your
income tax filing requirements are generally the same as those for
citizens and residents living in the United States. You are taxed on
your worldwide income, even though you live and work abroad.
However, you may receive certain allowances and have certain
expenses that you generally do not have while living in the United
States. This publication explains:
- Many of the allowances, reimbursements, and property sales
you are likely to have, and whether or not you must report them as
income on your tax return, and
- Many of the expenses you are likely to have, such as moving
expenses and foreign taxes, and whether or not you can deduct them on
your tax return.
U.S. possessions.
This publication does not cover the rules that apply if you are
stationed in American Samoa, Guam, the Commonwealth of the Northern
Mariana Islands, the Virgin Islands, or Puerto Rico. That information
is in Publication 570,
Tax Guide for Individuals With Income From
U.S. Possessions.
Comments and suggestions.
We welcome your comments about this publication and your
suggestions for future editions.
You can e-mail us while visiting our web site at
www.irs.gov/help/email2.html.
You can write to us at the following address:
Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be
helpful if you would include your daytime phone number, including the
area code, in your correspondence.
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