taxmap/pubs/p54-010.htm#en_us_publink100047397taxmap/pubs/p54-010.htm#TXMP3c4278e8Useful items
You may want to see:
Publication 519 U.S. Tax Guide for Aliens 570 Tax Guide for Individuals With Income from U.S. Possessions 596 Earned Income Credit (EIC) Form (and Instructions) 1040X: Amended U.S. Individual Income Tax Return 2555: Foreign Earned Income 2555-EZ: Foreign Earned Income Exclusion See chapter 7 for information about getting these publications and forms.
taxmap/pubs/p54-010.htm#en_us_publink100047398If you meet certain requirements, you may qualify for the foreign earned income and foreign housing exclusions and the foreign housing deduction.
If you are a U.S. citizen or a resident alien of the United States and you live abroad, you are taxed on your worldwide income. However, you may qualify to exclude from income up to $91,400 of your foreign earnings. In addition, you can exclude or deduct certain foreign housing amounts. See Foreign Earned Income Exclusion and Foreign Housing Exclusion and Deduction, later.
You may also be entitled to exclude from income the value of meals and lodging provided to you by your employer. See Exclusion of Meals and Lodging, later.