Publication 54 (2005), Tax Guide for U.S. Citizens and Resident Aliens Abroad

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, Extension of time to meet tests.

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
3115, Blocked Income
3903, Forms To File
4361, Members of the Clergy
4563, American Samoa.
4868, Automatic 6-month extension.
673, Statement.,
8689, Non-USVI resident with USVI income.
8822, Reminders
W-4, Foreign tax credit.

Free tax services, 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, 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, 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, How To Get Tax Help

U

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

V

Virgin Islands:

Nonresidents of, Non-USVI resident with USVI income.
Possession exclusion, Puerto Rico and Virgin Islands
Residents of, Resident of U.S. Virgin Islands (USVI)
Where to file, Resident of U.S. Virgin Islands (USVI)

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:

Claiming exclusion/deduction, Where To File
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
Virgin Islands residents, nonresidents, Resident of U.S. Virgin Islands (USVI)

Withholding:

Income tax, Income Tax Withholding , Income Tax Withholding
Pension payments, Withholding from pension payments.

Index

A

B

C

D

E

F

G

H

I

L

M

N

P

Q

R

S

T

U

V

W