Publication 570 |
2008 Tax Year |
A
- Additional child tax credit, Additional child tax credit.
- Aliens:
-
- Nonresident (see specific possession)
- Resident, Nonresident alien.
- American Samoa, American Samoa
- American Samoa:
-
- Form 4563, Form 4563.
- Armed forces, U.S.:
-
- Bona fide residence, Special rule for members of the U.S. Armed Forces.
-
- (see also specific possession)
- Earned income credit, Earned income credit., U.S. Armed Forces.
- Source of income, U.S. Armed Forces.
- Assistance (see Tax help)
- Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards
B
- Bona fide residence, Bona Fide Residence, Who Must File
- Bona fide residence:
-
- Closer connection, Closer Connection
- Closer connection:
-
- Year of move, Exception for Year of Move, Special Rules in the Year of a Move
- Presence test, Presence Test
- Presence test:
-
- Charitable sports event, Charitable Sports Event
- Child, defined, Days of presence in a possession.
- Nonresident aliens, Special rule for nonresident aliens.
- Possession, days in, Days of presence in a possession.
- Qualifying medical treatment, Qualifying Medical Treatment
- Significant connection, Significant Connection
- Student, Student
- U.S., days in, Days of presence in the United States.
- Reporting change in residency status, Reporting a Change in Bona Fide Residence, Who Must File
- Reporting change in residency status:
-
- Penalty for not reporting, Penalty for Not Filing Form 8898
- Tax home, Tax Home
- Tax home:
-
- Exceptions, Exceptions
- Government officials, Students and Government Officials
- Seafarers, Seafarers
- Students, Students and Government Officials
- Year of move, Year of Move, Special Rules in the Year of a Move
- Tests to meet, Bona Fide Residence
- U.S. armed forces, Special rule for members of the U.S. Armed Forces.
- Year of move, Special Rules in the Year of a Move
- Year of move:
-
- Puerto Rico, Puerto Rico
C
- Change in residency status, reporting, Reporting a Change in Bona Fide Residence, Who Must File
- Change in residency status, reporting:
-
- Penalty for not reporting, Penalty for Not Filing Form 8898
- Change of address, Reminders
- Charitable sports event, Charitable Sports Event
- Child tax credit, additional, Additional child tax credit.
- Child, defined, Days of presence in a possession.
- Closer connection, Closer Connection
- Closer connection:
-
- Year of move, Exception for Year of Move, Special Rules in the Year of a Move
- Comments on publication, Comments and suggestions.
- Commonwealth of Puerto Rico, The Commonwealth of Puerto Rico
- Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands
- Commonwealth of the Northern Mariana Islands (CNMI):
-
- Form 5074, Form 5074.
- Compensation for labor or personal services, Compensation for Labor or Personal Services
-
- Alternative basis, Alternative basis.
- Multi-year compensation, Multi-year compensation.
- Time basis, Time basis.
- Credits:
-
- Earned income, Reminders, Earned income credit.
- Foreign tax, U.S. Government employees., Moving expense deduction., Foreign Tax Credit if Possession Income Is Excluded
D
- Deductions:
-
- IRA contribution, Individual retirement arrangement (IRA) deduction.
- Itemized deductions, Itemized Deductions
- Moving expenses:
-
- U.S. return, Moving expense deduction.
-
- (see also specific possession)
- Personal exemptions, Personal Exemptions
- Self-employment tax, one-half of, Self-employment tax deduction.
- Standard deduction, Standard Deduction
- U.S. return with excluded income, Deductions if Possession Income Is Excluded
- Dispositions of certain property, special rules for, Special rules for gains from dispositions of certain property.
- Dividends, Dividends.
- Double taxation, Double Taxation
- Double taxation:
-
- Credit or refund, Credit or Refund
F
- Filing requirements:
-
- American Samoa, American Samoa
- American Samoa:
-
- Form 4563, Form 4563.
- CNMI, The Commonwealth of the Northern Mariana Islands
- CNMI:
-
- Form 5074, Form 5074.
- Guam, Guam
- Guam:
-
- Form 5074, Form 5074.
- Possessions, Filing Information for Individuals in Certain U.S. Possessions, The U.S. Virgin Islands
- Puerto Rico, The Commonwealth of Puerto Rico
- U.S. return, Who Must File
- USVI, The U.S. Virgin Islands, Filing Information for Individuals in Certain U.S. Possessions
- USVI:
-
- Form 1040INFO, Form 1040INFO.
- Form 4868, Extensions of time to file.
- Form 8689, Form 8689.
- Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded
- Form:
-
- 1040-ES, Estimated Tax
- 1040-PR, Additional child tax credit., Self-Employment Tax
- 1040-SS, Self-employment tax., Additional child tax credit., Self-employment tax., Self-employment tax., Bona Fide Resident of the USVI, Self-employment tax., Self-Employment Tax
- 1040INFO, Form 1040INFO.
- 1040NR, Nonresident alien., Nonresident alien.
- 1040X, Credit or Refund
- 1116, U.S. Government employees., Moving expense deduction., Foreign Tax Credit if Possession Income Is Excluded
- 3903, Moving expense deduction., Moving expense deduction., Moving expense deduction., Moving expense deduction., Moving expense deduction., Moving expense deduction.
- 4563, Form 4563.
- 4563, illustrated example, Illustrated Example of Form 4563,
- 4868, Extensions of time to file., Automatic 6-Month Extension
- 5074, Form 5074., Moving expense deduction., Form 5074., Moving expense deduction.
- 5074, illustrated example, Illustrated Example of Form 5074,
- 8689, Form 8689., Moving expense deduction.
- 8689, illustrated example, Illustrated Example of Form 8689, Part IV.,
- 8822, Reminders
- 8898, Reporting a Change in Bona Fide Residence
- Schedule A (Form 1040), Itemized Deductions
- Schedule SE (Form 1040), Self-Employment Tax
- W-7, Reminders
- Free tax services, How To Get Tax Help
- Fringe benefits, Certain fringe benefits sourced on a geographical basis.
I
- Income:
-
- Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards
- Effectively connected income, Effectively Connected Income
- Grants, Scholarships, Fellowships, Grants, Prizes, and Awards
- Investments, Investment Income
- Labor or personal services, Compensation for Labor or Personal Services
- Pensions, Pensions.
- Sales or other dispositions of property, Sales or Other Dispositions of Property
- Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards
- Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession., Compensation for Labor or Personal Services
- Services performed wholly within a possession, Services performed wholly within a relevant possession., U.S. Armed Forces.
- Source of, Possession Source Income
- U.S. armed forces, U.S. Armed Forces.
- U.S. income rule, U.S. income rule.
- Inconsistent tax treatment, Double Taxation
- Inconsistent tax treatment:
-
- Credit or refund, Credit or Refund
- Individual taxpayer identification number (ITIN), Reminders
- Interest income, Interest income.
- Inventory:
-
- Sales or other dispositions of, Inventory.
- Investment income, Investment Income
- IRA deduction, Individual retirement arrangement (IRA) deduction.
- Itemized deductions, Itemized Deductions
- ITIN, Reminders
P
- Paying your taxes, Paying Your Taxes
- Penalty:
-
- Failure to report change in residency status, Penalty for Not Filing Form 8898
- Pension income, Pensions.
- Permanent home, Permanent home.
- Personal exemptions, deduction for, Personal Exemptions
- Personal property:
-
- Sales or other dispositions of, Personal property.
- Personal service income, Compensation for Labor or Personal Services
- Possession source income, Possession Source Income
- Possession source income:
-
- Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards
- Effectively connected income, Effectively Connected Income
- Grants, Scholarships, Fellowships, Grants, Prizes, and Awards
- Investment income, Investment Income
- Labor or personal services, Compensation for Labor or Personal Services
- Pensions, Pensions.
- Sales or other dispositions of property, Sales or Other Dispositions of Property
- Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards
- Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession., Compensation for Labor or Personal Services
- Services performed wholly within a possession, Services performed wholly within a relevant possession., U.S. Armed Forces.
- U.S. armed forces, U.S. Armed Forces.
- U.S. income rule, U.S. income rule.
- Possessions, list of, Introduction
- Presence test, Presence Test
- Presence test:
-
- Charitable sports event, Charitable Sports Event
- Child, defined, Days of presence in a possession.
- Nonresident aliens, Special rule for nonresident aliens.
- Possession, days in, Days of presence in a possession.
- Qualifying medical treatment, Qualifying Medical Treatment
- Significant connection, Significant Connection
- Significant connection:
-
- Permanent home, Permanent home.
- Student, Student
- U.S., days in, Days of presence in the United States.
- Prizes, Scholarships, Fellowships, Grants, Prizes, and Awards
- Publications (see Tax help)
- Puerto Rico, The Commonwealth of Puerto Rico
- Puerto Rico:
-
- Additional child tax credit, Additional child tax credit.
- Bona fide residence:
-
- Year of move, Puerto Rico
S
- Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards
- Self-employment tax deduction, Self-employment tax deduction.
- Self-employment tax:
-
- U.S. return, Self-Employment Tax
-
- (see also specific possession)
- Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession., Compensation for Labor or Personal Services
- Services performed wholly within a possession, Services performed wholly within a relevant possession., U.S. Armed Forces.
- Significant connection, Significant Connection
- Source of income, Possession Source Income
- Source of income:
-
- Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards
- Effectively connected income, Effectively Connected Income
- Grants, Scholarships, Fellowships, Grants, Prizes, and Awards
- Investment income, Investment Income
- Labor or personal services, Compensation for Labor or Personal Services
- Pensions, Pensions.
- Sales or other dispositions of property, Sales or Other Dispositions of Property
- Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards
- Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession., Compensation for Labor or Personal Services
- Services performed wholly within a possession, Services performed wholly within a relevant possession., U.S. Armed Forces.
- U.S. armed forces, U.S. Armed Forces.
- U.S. income rule, U.S. income rule.
- Special rules for filing (see specific possession)
- Special rules for gains from dispositions of certain property, Special rules for gains from dispositions of certain property.
- Sports event, charitable, Charitable Sports Event
- Standard deduction, Standard Deduction
- Student, Student
- Suggestions for publication, Comments and suggestions.
T
- Tables:
-
- U.S. filing requirements for most taxpayers (Table 4-1),
- U.S. source of income (Table 2-1),
- Tax help, How To Get Tax Help
- Tax home, Tax Home
- Tax home:
-
- Exceptions, Exceptions
- Government officials, Students and Government Officials
- Seafarers, Seafarers
- Students, Students and Government Officials
- Year of move, Year of Move, Special Rules in the Year of a Move
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- TTY/TDD information, How To Get Tax Help
U
- U.S. armed forces:
-
- Bona fide residence, Special rule for members of the U.S. Armed Forces.
-
- (see also specific possession)
- Earned income credit, Earned income credit., U.S. Armed Forces.
- Source of income, U.S. Armed Forces.
- U.S. Government employees (see specific possession)
- U.S. income rule, U.S. income rule.
- U.S. return, possession income excluded on, Special Rules for Completing Your U.S. Tax Return
- U.S. return, possession income excluded on:, Deductions if Possession Income Is Excluded
-
- Credits:
-
- Earned income credit, Earned income credit.
- Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded
- Deductions:
-
- IRA contribution, Individual retirement arrangement (IRA) deduction.
- Itemized deductions, Itemized Deductions
- Moving expenses, Moving expense deduction.
- Personal exemptions, Personal Exemptions
- Self-employment tax, one-half of, Self-employment tax deduction.
- Standard deduction, Standard Deduction
- U.S. taxation of possession income, to get information on, Introduction
- U.S. Virgin Islands (USVI), The U.S. Virgin Islands, Filing Information for Individuals in Certain U.S. Possessions
- U.S. Virgin Islands (USVI):
-
- Form 1040INFO, Form 1040INFO.
- Form 4868, Extensions of time to file.
- Form 8689, Form 8689.
W
- When to file:
-
- U.S. return, When To File
-
- (see also specific possession)
- Where to file
-
- U.S. return, Where To File
-
- (see also specific possession)
- Which return to file (see specific possession)
- Who must file
-
- U.S. return, Who Must File
-
- (see also specific possession)
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