Publication 54
taxmap/pubs/p54-010.htm#en_us_publink100047397taxmap/pubs/p54-010.htm#TXMP5c1ef7c8Useful 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 $92,900 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 also may 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.