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Index of Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens AbroadTOC
A
Alien:
Resident, Resident alien.
American Institute in Taiwan, U.S. employees of, American Institute in Taiwan.
Apprentices, treaty benefits for, Students, trainees, and apprentices. If you...
Assistance, See: Tax help
C
Camps, foreign, Foreign camps.
Carryover of housing deduction, Carryover.
Change of address, Change of address.
Clergy, self-employment tax on, Members of the Clergy
Community income, Community income.
Competent authority assistance, Competent Authority Assistance
Conventions, income tax, Purpose of Tax Treaties
Currency:
F
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
Filing requirements:
By filing status, Filing Requirements
Foreign currency, Foreign Currency
Where to file, (Here), Where To File
Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer.
Foreign housing exclusion:
Earned income credit, Earned income credit.
Foreign housing exclusion/deduction:
Carryover of deduction, Carryover.
Deduction, figuring, Foreign Housing Deduction
Housing amount, Housing Amount
Housing expenses, Housing expenses.
Married couples, Married Couples
Second foreign household, Second foreign household.
Foreign tax credit:
G
General tax questions, General Tax Questions
Green card test, Green card test.
I
Income:
Apprentices, treaty benefits for, Students, trainees, and apprentices. If you...
Employer's property or facilities, use of, Use of employer's property or facilities.
Investment, treaty benefits for, Investment income. If you are a U.S. resident,...
Personal service, treaty benefits for, Personal service income. If you are a U.S....
Professional fees, Professional fees.
Professors, treaty benefits for, Professors and teachers. If you are a U.S....
Reimbursement of employee expenses, Reimbursement of employee expenses.
Reimbursement of moving expenses, Reimbursement of moving expenses.
Royalties, Royalties.
Stock options, Stock options.
Students, treaty benefits for, Students, trainees, and apprentices. If you...
Teachers, treaty benefits for, Professors and teachers. If you are a U.S....
Trainees, treaty benefits for, Students, trainees, and apprentices. If you...
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, Investment income. If you are a U.S. resident,...
L
Limit on:
Foreign housing deduction, Limit
Housing expenses, Limit on housing expenses.
Lodging, exclusion of, Exclusion of Meals and Lodging
M
Married couples, Married Couples
Meals and lodging, exclusion of, Exclusion of Meals and Lodging
P
Part-year exclusion, Part-year exclusion.
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
Professors, treaty benefits for, Professors and teachers. If you are a U.S....
Publications, See: Tax help
Puerto Rico:
Residents of, Puerto Rico.
R
Reimbursement:
Accountable plan, Accountable plan.
Resident alien defined, Resident alien.
Revoking choice to exclude, Revoking the Exclusion
S
Scholarship and fellowship grants, Scholarship and Fellowship Grantees
Second foreign household, Second foreign household., Married Couples
Social security and Medicare taxes, Social Security and Medicare Taxes
Social security number:
Nonresident spouse, Social Security Number (SSN)
Source of earned income, Source of Earned Income
Students, treaty benefits for, Students, trainees, and apprentices. If you...
Substantial presence test, Substantial presence test.
T
Taiwan, American Institute in, American Institute in Taiwan.
Tax treaties:
Competent authority assistance, Competent Authority Assistance
Determining residence, Special agreements and treaties.
Teachers, treaty benefits for, Professors and teachers. If you are a U.S....
Temporary assignment, expenses, Temporary or Indefinite Assignment
Trainees, treaty benefits for, Students, trainees, and apprentices. If you...
Travel restrictions, U.S. Travel Restrictions
Treaties, See: Tax treaties
TTY/TDD information, How To Get Tax Help
U
U.S. Virgin Islands:
W
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).
TOC