Index of Publication 54 - 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, Students, trainees, and apprentices. If you...

Assistance, See: Tax help

B

Binational social security agreements, Bilateral Social Security (Totalization) Agreements

Blocked income, Blocked Income

Bona fide residence test:

Defined, You meet the bona fide residence test if...

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., Assume the same facts as in Example 1, except...

Treaty provisions, Special agreements and treaties.

Voting by absentee ballot, Effect of voting by absentee ballot.

Waiver of time requirements, Waiver of Time Requirements, However, individuals working at the U.S....

C

Camps, foreign, Foreign camps.

Carryover of housing deduction, Carryover.

Change of address, Change of address.

Choosing the exclusion, Choosing the Exclusion, When You Can Choose the Exclusion

Clergy, self-employment tax on, Members of the Clergy

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, The deduction for foreign taxes other than..., Tax credit provisions. If you are a U.S....

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, Deductions, Taxes of Foreign Countries and U.S. Possessions, The deduction for foreign taxes other than..., Tax credit provisions. If you are a U.S....

Housing, foreign, Foreign Housing Deduction

IRA contributions, Contributions to Individual Retirement Arrangements

Moving expenses, Moving Expenses, For more information about figuring moving...

Related to excluded income, Items Related to Excluded Income

Reporting, How To Report Deductions, In this situation (Example 5), you cannot...

Dependents:

Exemption for, Exemptions, Exemptions and Dependency Allowances

Individual taxpayer identification number (ITIN), Social security number.

Social security number, Social security number.

Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer.

E

Earned income:

Foreign, Foreign Earned Income, If the lodging is in a camp located in a..., Foreign Earned Income

Source of, Source of Earned Income

Types of, Earned and Unearned Income, If you are reimbursed for storage expenses,...

Earned income credit, Earned income credit., Earned income credit.

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, Your housing exclusion is the lesser of:...

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, If you file a return before you meet the...

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, For more information about figuring your..., Nonresident Alien Spouse Treated as a Resident

Filing requirements:

By filing status, Filing Requirements

Foreign currency, Foreign Currency

When to file and pay, When To File and Pay, If you file a return before you meet the..., (Here)

Where to file, Where To File, (Here)

Foreign:

Camps, Foreign camps.

Country, defined, Foreign Country

Currency, Foreign Currency

Earned income, Foreign Earned Income, If the lodging is in a camp located in a..., Foreign Earned Income

Household, second, Second foreign household.

Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer.

Foreign earned income:

Defined, Foreign Earned Income, Publication 516, U.S. Government Civilian...

U.S. Government employees, U.S. Government Employees, Publication 516, U.S. Government Civilian...

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., In 2012, you were paid $92,000; $82,000 for...

Limit, Limit on Excludable Amount, You figure the maximum exclusion for 2012..., Foreign Earned Income Exclusion

Maximum exclusion, Limit on Excludable Amount, You figure the maximum exclusion for 2012...

Part-year exclusion, Part-year exclusion.

Physical presence test, maximum exclusion, Physical presence test.

Requirements, Who Qualifies for the Exclusions and the Deduction?, If the lodging is in a camp located in a...

Revoking choice, Revoking the Exclusion

Foreign housing exclusion:

Earned income credit, Earned income credit.

Foreign tax credit, Foreign tax credit or deduction.

Foreign housing exclusion/deduction:

Carryover of deduction, Carryover.

Deduction, figuring, Foreign Housing Deduction

Exclusion, figuring, Foreign Housing Exclusion, Your housing exclusion is the lesser of:...

Housing amount, Housing Amount

Housing expenses, Housing expenses.

Married couples, Married Couples

Requirements, Who Qualifies for the Exclusions and the Deduction?, If the lodging is in a camp located in a...

Second foreign household, Second foreign household.

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, The deduction for foreign taxes other than..., Tax credit provisions. If you are a U.S....

Deduction for, Deductions, Taxes of Foreign Countries and U.S. Possessions, The deduction for foreign taxes other than..., Tax credit provisions. If you are a U.S....

Paid on excluded income, Foreign taxes paid on excluded income.

Form:

1040-ES, The requirements for determining who must...

1040X, Return filed before test is met., You generally make this choice when you file...

1116, Credit for Foreign Income Taxes

2032, Form 2032, Contract Coverage Under Title...

2350, How to get an extension.

2555, Form 2555 and Form 2555-EZ, If you and your spouse both qualify to claim..., Choosing the Exclusion

2555-EZ, Form 2555 and Form 2555-EZ, If you and your spouse both qualify to claim..., Choosing the Exclusion

3115, If you choose to postpone reporting blocked...

3903, Report your moving expenses on Form 3903....

4361, You can receive exemption from coverage for...

4563, There is a possession exclusion available...

4868, Automatic 6-month extension.

673, Form 673 is an acceptable statement. You...

8689, If you are a U.S. citizen or resident alien...

8822, Change of address.

W-4, Foreign tax credit.

Free tax services,

Frequently asked questions (FAQs), Questions and Answers, No. If you file a return before you qualify...

Fulbright grant, Fulbright Grant, Scholarship and Fellowship Grantees

G

General tax questions, General Tax Questions

Green card test, Green card test.

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, Your housing exclusion is the lesser of:...

Expenses, Housing expenses.

I

Income:

Apprentices, treaty benefits for, Students, trainees, and apprentices. If you...

Artist, Income of an artist.

Blocked, Blocked Income

Community, Community income.

Corporation, Income from a corporation.

Earned, Foreign Earned Income, If the lodging is in a camp located in a..., Foreign Earned Income

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,...

Partnership, Income from a sole proprietorship or partnership.

Pensions and annuities, Pensions and annuities., Pensions and annuities. If you are a U.S....

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....

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, 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...

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, Investment income. If you are a U.S. resident,...

IRAs, Contributions to Individual Retirement Arrangements

L

Limit on:

Foreign housing deduction, Limit

Housing expenses, Limit on housing expenses.

Income exclusion, Limit on Excludable Amount, You figure the maximum exclusion for 2012...

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, For more information about figuring moving...

Reimbursement of expenses, Reimbursement of moving expenses.

N

Nonresident spouse:

Social security number, Social Security Number (SSN)

Treated as resident, For more information about figuring your..., Nonresident Alien Spouse Treated as a Resident

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., Personal service income. If you are a U.S....

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., Pensions and annuities. If you are a U.S....

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, However, individuals working at the U.S....

Professors, treaty benefits for, Professors and teachers. If you are a U.S....

Publications, See: Tax help

Puerto Rico:

Possession exclusion, Puerto Rico and U.S. Virgin Islands

Residents of, Puerto Rico.

Q

Questions and answers, Questions and Answers, No. If you file a return before you qualify...

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, 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, Students, trainees, and apprentices. If you...

Substantial presence test, Substantial presence test.

T

Taiwan, American Institute in, American Institute in Taiwan.

Tax help, How To Get Tax Help

Tax home, Tax Home in Foreign Country, If you expect it to last for 1 year or less,...

Tax treaties:

Benefits of, Common Benefits, Publication 597 contains an explanation of...

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

Taxpayer Advocate, Taxpayer Advocate Service.

Teachers, treaty benefits for, Professors and teachers. If you are a U.S....

Temporary assignment, expenses, Temporary or Indefinite Assignment

Totalization agreements, Bilateral Social Security (Totalization) Agreements

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. Government employees, U.S. Government Employees, Publication 516, U.S. Government Civilian...

U.S. Virgin Islands:

Possession exclusion, Puerto Rico and U.S. Virgin Islands

V

Virgin Islands:

Nonresidents of, Non-USVI resident with USVI income.

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, However, individuals working at the U.S....

When to file and pay, When To File and Pay, If you file a return before you meet the..., (Here)

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.