Foreign Issues | |
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Exemption for Certain Distributions From Mutual Funds Extended Exemption from 30% tax on certain dividends has been extended. Foreign Earned Income and Housing Exclusions The maximum foreign earned income exclusion and base housing amount have increased. New Rules for Former U.S. Citizens and Former Long-Term Residents If you expatriated after June 16, 2008, new expatriation rules may apply to you. New Treaties and Protocol The United States has exchanged instruments of ratification for new income tax treaties with Bulgaria and Iceland and a new protocol to the income tax treaty with Canada. U.S. Real Property Interests For dispositions of U.S. real property interests after July 30, 2008, transferors can give a nonforeign certification to a qualified substitute. Withholding on Foreign Partners A foreign partner can provide to a partnership a certification to reduce or eliminate the partnership's withholding tax obligation on certain income. |
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Page Last Reviewed or Updated: June 07, 2009