Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession. You may have to file Form 8898 if you became or ceased to be a bona fide resident of American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Commonwealth of Puerto Rico, or the U.S. Virgin Islands. For 2005, the form must be filed by the due date (including extensions) for filing Form 1040 or Form 1040NR. For 2001 through 2004, Form 8898 must be filed by April 17, 2006. For more information, see the instructions on the form.

Filing requirements. Generally, the amount of income you can receive before you must file an income tax return has increased. These amounts are shown in chapter 1 under Filing Requirements.

Maximum self-employment tax. For 2005, the maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $90,000. All net earnings are subject to the Medicare part of the tax. For more information, see chapter 3.

Base amount used to determine housing amount. .  The base amount of foreign housing expenses used to determine your foreign housing exclusion has increased. For 2005, this amount is $32.59 per day ($11,894 per year.)

Maximum contribution to individual retirement arrangements (IRAs). . The maximum amount you can contribute to your traditional IRA for 2005 has increased to $4,000 ($4,500 if 50 or older). IRAs are discussed in detail in Publication 590, Individual Retirement Arrangements (IRAs).

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:

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.

This publication discusses special tax rules for U.S. citizens and resident aliens who work abroad or who have income earned in foreign countries. As a U.S. citizen or resident alien, your worldwide income generally is subject to U.S. income tax, regardless of where you are living. Also, you are subject to the same income tax filing requirements that apply to U.S. citizens or residents living in the United States.