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. 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:

• Your foreign earned income for the year was $78,000 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.

For more information about foreign taxes, 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. If you are changing both your home and business addresses, you need to complete two forms.

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843- 5678) if you recognize a child.

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