A

Alien:

Resident, Resident alien.

American Institute in Taiwan, U.S. employees of, American Institute in Taiwan.

American Samoa, possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands

Apprentices, treaty benefits for, Common Benefits

Assistance (see Tax help)

B

Binational social security agreements, Binational Social Security (Totalization) Agreements

Blocked income, Blocked Income

Bona fide residence test:

Defined, Bona Fide Residence Test

First year, Bona fide resident for part of a year.

Last year, Bona fide resident for part of a year.

Meeting the requirements, Meeting the Requirements of Either the Bona Fide Residence Test or the Physical Presence Test

Qualifying for, Bona fide residence., Reassignment.

Treaty provisions, Special agreements and treaties.

Voting by absentee ballot, Effect of voting by absentee ballot.

Waiver of time requirements, Waiver of Time Requirements, U.S. Travel Restrictions

C

Camps, foreign, Foreign camps.

Carryover of housing deduction, Carryover.

Change of address, Reminders

Choosing the exclusion, Choosing the Exclusion, When You Can Choose the Exclusion

Clergy, self-employment tax on, Members of the Clergy

Comments on publication, Comments and suggestions.

Community income, Community income.

Competent authority assistance, Competent Authority Assistance

Contributions:

To foreign charitable organizations, Contributions to Foreign Charitable Organizations

To IRAs, Contributions to Individual Retirement Arrangements

Conventions, income tax, Purpose of Tax Treaties

Credit:

Earned income, Earned income credit., Earned income credit.

Foreign tax, Foreign tax credit., Taxes of Foreign Countries and U.S. Possessions, Deduction for Other Foreign Taxes, Common Benefits

Related to excluded income, Items Related to Excluded Income

Currency:

Foreign, Foreign Currency

D

Deductions:

Contributions to foreign charitable organizations, Contributions to Foreign Charitable Organizations

Foreign taxes, Taxes of Foreign Countries and U.S. Possessions, Deduction for Other Foreign Taxes, Common Benefits, Deductions

Housing, foreign, Foreign Housing Deduction

IRA contributions, Contributions to Individual Retirement Arrangements

Moving expenses, Moving Expenses, Forms To File

Related to excluded income, Items Related to Excluded Income

Reporting, How To Report Deductions

Dependents:

Exemption for, Exemptions, Exemptions and Dependency Allowances

Individual taxpayer identification number (ITIN), Social security number.

Social security number, Reminders, Social security number.

Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer.

E

Earned income credit, Earned income credit., Earned income credit.

Earned income:

Foreign, Foreign Earned Income, Exclusion of Meals and Lodging, Foreign Earned Income

Source of, Source of Earned Income

Types of, Earned and Unearned Income, Storage expense reimbursements.

Employer-provided amounts, Employer-provided amounts.

Estimated tax, Estimated Tax

Exclusion:

Foreign earned income, Foreign Earned Income Exclusion, When You Can Choose the Exclusion

Housing, Foreign Housing Exclusion, Choosing the exclusion.

Meals and lodging, Exclusion of Meals and Lodging

U.S. possessions, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands

Exemptions:

Dependents, Exemptions, Exemptions and Dependency Allowances

Spouse, Exemptions, Exemptions and Dependency Allowances

Extensions:

Filing income tax return, Extensions, Return filed before test is met.

Meeting bona fide residence or physical presence test, Further extensions.

F

Fellowships, Scholarships and fellowships.

Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency.

Figuring U.S. income tax, Figuring actual tax.

Filing information:

Estimated tax, Estimated Tax

Filing requirements, Filing Requirements

Nonresident spouse treated as resident, Nonresident Spouse Treated as a Resident, Ending the Choice

Filing requirements:

By filing status, Filing Requirements

Foreign currency, Foreign Currency

When to file and pay, When To File and Pay, Return filed before test is met., Filing Requirements—Where, When, and How

Where to file, Where To File, Filing Requirements—Where, When, and How

Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer.

Foreign earned income exclusion:

Choosing, Choosing the Exclusion, When You Can Choose the Exclusion

Defined, Foreign Earned Income Exclusion

Earned income credit, Earned income credit.

Foreign tax credit, Foreign tax credit or deduction.

Income received after year earned, Paid in year following work., Example.

Limit, Limit on Excludable Amount, Physical presence test., Foreign Earned Income Exclusion

Maximum exclusion, Limit on Excludable Amount, Physical presence test.

Part-year exclusion, Part-year exclusion.

Physical presence test, maximum exclusion, Physical presence test.

Requirements, Who Qualifies for the Exclusions and the Deduction?, Exclusion of Meals and Lodging

Revoking choice, Revoking the Exclusion

Foreign earned income:

Defined, Foreign Earned Income, More information.

U.S. Government employees, U.S. Government Employees, More information.

Foreign housing exclusion/deduction:

Carryover of deduction, Carryover.

Deduction, figuring, Foreign Housing Deduction

Exclusion, figuring, Foreign Housing Exclusion, Choosing the exclusion.

Housing amount, Housing Amount

Housing expenses, Housing expenses.

Married couples , Married Couples

Requirements, Who Qualifies for the Exclusions and the Deduction?, Exclusion of Meals and Lodging

Second foreign household, Second foreign household.

Foreign housing exclusion:

Earned income credit, Earned income credit.

Foreign tax credit, Foreign tax credit or deduction.

Foreign tax credit:

Earned income exclusion, Foreign tax credit or deduction., Foreign tax credit or deduction.

Foreign taxes:

Credit for, Foreign tax credit., Taxes of Foreign Countries and U.S. Possessions, Deduction for Other Foreign Taxes, Common Benefits

Deduction for, Taxes of Foreign Countries and U.S. Possessions, Deduction for Other Foreign Taxes, Common Benefits, Deductions

Paid on excluded income, Foreign taxes paid on excluded income.

Foreign:

Camps, Foreign camps.

Country, defined, Foreign Country

Currency, Foreign Currency

Earned income, Foreign Earned Income, Exclusion of Meals and Lodging, Foreign Earned Income

Household, second, Second foreign household.

Form:

1040-ES, Estimated Tax

1040X, Return filed before test is met., How To Make the Choice

1116, Credit for Foreign Income Taxes

2032, Foreign affiliate.

2350, How to get an extension.

2555, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555

2555-EZ, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555

2688, Extension beyond 4 months.

3115, Blocked Income

3903, Forms To File

4361, Members of the Clergy

4563, American Samoa.

4868, 4-month extension.

673, Statement.,

8689, Non-Virgin Islands resident with Virgin Islands income.

8822, Reminders

W-4, Foreign tax credit.

Free tax services, 7. How To Get Tax Help, Contacting your Taxpayer Advocate.

Frequently asked questions (FAQs), Questions and Answers, Penalties and Interest

Fulbright grant, Fulbright Grant, Scholarship and Fellowship Grantees

G

General tax questions, General Tax Questions

Green card test, Resident alien.

Guam:

Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands

Residents of, Resident of Guam

Where to file, Resident of Guam

H

Help (see Tax help)

Housing:

Amount, Housing Amount, Self-employed and employer-provided amounts.

Deduction, Foreign Housing Exclusion and Deduction, Foreign Housing Deduction

Exclusion, Foreign Housing Exclusion and Deduction, Choosing the exclusion.

Expenses, Housing expenses.

I

Illustrated example, Illustrated Example,

Income:

Apprentices, treaty benefits for, Common Benefits

Artist, Income of an artist.

Blocked, Blocked Income

Community, Community income.

Corporation, Income from a corporation.

Earned, Foreign Earned Income, Exclusion of Meals and Lodging, Foreign Earned Income

Employer's property or facilities, use of, Use of employer's property or facilities.

Investment, treaty benefits for, Common Benefits

Partnership, Income from a sole proprietorship or partnership.

Pensions and annuities, Pensions and annuities., Common Benefits

Personal service, treaty benefits for, Common Benefits

Professional fees, Professional fees.

Professors, treaty benefits for, Common Benefits

Railroad retirement benefits, Social Security and Railroad Retirement Benefits

Reimbursement of employee expenses, Reimbursement of employee expenses.

Reimbursement of moving expenses, Reimbursement of moving expenses.

Rental, Rental income.

Royalties, Royalties.

Social security benefits, Social Security and Railroad Retirement Benefits

Sole proprietorship, Income from a sole proprietorship or partnership.

Source of, Source of Earned Income

Stock options, Stock options.

Students, treaty benefits for, Common Benefits

Teachers, treaty benefits for, Common Benefits

Trainees, treaty benefits for, Common Benefits

Unearned, Earned and Unearned Income

Indefinite assignment, Temporary or Indefinite Assignment

Individual retirement arrangements (IRAs), Contributions to Individual Retirement Arrangements

Individual taxpayer identification number (ITIN), Social security number.

Investment income, treaty benefits for, Common Benefits

IRAs, Contributions to Individual Retirement Arrangements

L

Limit on:

Foreign housing deduction, Limit

Income exclusion, Limit on Excludable Amount, Physical presence test.

Lodging, exclusion of, Exclusion of Meals and Lodging

M

Married couples , Married Couples

Meals and lodging, exclusion of, Exclusion of Meals and Lodging

More information (see Tax help)

Moving:

Allocating expenses, Allocation of Moving Expenses

Deducting expenses, Moving Expenses, Forms To File

Reimbursement of expenses, Reimbursement of moving expenses.

N

Nonresident spouse:

Social security number, Social Security Number (SSN)

Treated as resident, Nonresident Spouse Treated as a Resident, Ending the Choice

Northern Mariana Islands:

Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands

Residents of, Resident of the Commonwealth of the Northern Mariana Islands

Where to file, Resident of the Commonwealth of the Northern Mariana Islands

P

Part-year exclusion, Part-year exclusion.

Pay for personal services, Earned income., Common Benefits

Paying U.S. tax in foreign currency, Paying U.S. tax in foreign currency.

Payment of tax, When To File and Pay

Penalties and interest, Penalties and Interest

Pensions and annuities:

Income from, Pensions and annuities., Common Benefits

Withholding from, Withholding from pension payments.

Physical presence test:

12-month period, How to figure the 12-month period.

Defined, Physical Presence Test

Maximum exclusion, Physical presence test.

Meeting the requirements, Meeting the Requirements of Either the Bona Fide Residence Test or the Physical Presence Test

Waiver of time requirements, Waiver of Time Requirements, U.S. Travel Restrictions

Professors, treaty benefits for, Common Benefits

Publications (see Tax help)

Puerto Rico:

Possession exclusion, Puerto Rico and Virgin Islands

Residents of, Puerto Rico.

Q

Questions and answers, Questions and Answers, Penalties and Interest

R

Railroad retirement benefits, Social Security and Railroad Retirement Benefits

Reimbursement:

Accountable plan, Accountable plan.

Employee expenses, Reimbursement of employee expenses.

Moving expenses, Reimbursement of moving expenses.

Resident alien defined, Resident alien.

Revoking choice to exclude, Revoking the Exclusion

S

Scholarship and fellowship grants, Scholarship and Fellowship Grantees

Scholarships, Scholarships and fellowships.

Second foreign household, Second foreign household., Married Couples

Self-employment tax:

Clergy, Members of the Clergy

Exemption from, Exemption From Social Security and Medicare Taxes

How to pay, Social Security Tax and Self-Employment Tax

Who must pay, Who Must Pay Self-Employment Tax?

Social security and Medicare taxes, Social Security and Medicare Taxes

Social security benefits, Social Security and Railroad Retirement Benefits

Social security number:

Dependents, Reminders, Social security number.

Nonresident spouse, Social Security Number (SSN)

Source of earned income, Source of Earned Income

Spouse, exemption for, Exemptions, Exemptions and Dependency Allowances

Students, treaty benefits for, Common Benefits

Substantial presence test, Resident alien.

Suggestions for publication, Comments and suggestions.

T

Taiwan, American Institute in, American Institute in Taiwan.

Tax help, 7. How To Get Tax Help

Tax help:

Inside U.S., Services Available Inside the United States

Outside U.S., Services Available Outside the United States, Contacting your Taxpayer Advocate.

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Tax home, Tax Home in Foreign Country, Temporary or Indefinite Assignment

Tax treaties:

Benefits of, Common Benefits, 6. Tax Treaty Benefits

Competent authority assistance, Competent Authority Assistance

Determining residence, Special agreements and treaties.

Obtaining copies of, Obtaining Copies of Tax Treaties

Purpose of, Purpose of Tax Treaties

Table of, Obtaining Copies of Tax Treaties

Taxpayer Advocate, Contacting your Taxpayer Advocate., Contacting your Taxpayer Advocate.

Teachers, treaty benefits for, Common Benefits

Temporary assignment, expenses, Temporary or Indefinite Assignment

Totalization agreements, Binational Social Security (Totalization) Agreements

Trainees, treaty benefits for, Common Benefits

Travel restrictions, U.S. Travel Restrictions

Treaties (see Tax treaties)

TTY/TDD information, 7. How To Get Tax Help

U

U.S. Government employees, U.S. Government Employees, More information.

V

Virgin Islands:

Nonresidents of, Non-Virgin Islands resident with Virgin Islands income.

Possession exclusion, Puerto Rico and Virgin Islands

Residents of, Resident of Virgin Islands

Where to file, Resident of Virgin Islands

W

Waiver of time requirements, Waiver of Time Requirements, U.S. Travel Restrictions

When to file and pay, When To File and Pay, Return filed before test is met., Filing Requirements—Where, When, and How

Where to file:

American Samoa residents, Filing Requirements—Where, When, and How

Claiming exclusion/deduction, Where To File, Filing Requirements—Where, When, and How

Commonwealth of the Northern Mariana Islands residents, Resident of the Commonwealth of the Northern Mariana Islands

Guam residents, Resident of Guam

No legal residence in U.S., Where To File, Filing Requirements—Where, When, and How

Virgin Islands residents, nonresidents, Resident of Virgin Islands

Withholding:

Income tax, Income Tax Withholding , Income Tax Withholding

Pension payments, Withholding from pension payments.