Index

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, Common Benefits
Assistance (see Tax help)

B

Binational social security agreements, Bilateral Social Security (Totalization) Agreements
Blocked income, Blocked Income
Bona fide residence test
Defined, Bona Fide Residence Test
First year, Bona fide resident for part of a year.
Last year, Bona fide resident for part of a year.
Meeting the requirements, Publication 54 - Additional Material
Qualifying for, Bona fide residence., Reassignment.
Treaty provisions, Special agreements and treaties.
Voting by absentee ballot, Effect of voting by absentee ballot.
Waiver of time requirements, Waiver of Time Requirements, U.S. Travel Restrictions

C

Camps, foreign, Foreign camps.
Carryover of housing deduction, Carryover.
Change of address, Reminders
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, Deduction for Other Foreign Taxes, Common Benefits
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, Taxes of Foreign Countries and U.S. Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material
Housing, foreign, Foreign Housing Deduction
IRA contributions, Contributions to Individual Retirement Arrangements
Moving expenses, Moving Expenses, Forms To File
Related to excluded income, Items Related to Excluded Income
Reporting, How To Report Deductions
Dependents
Exemption for, Exemptions, Publication 54 - Additional Material
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.

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, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion.
Filing requirements
By filing status, Filing Requirements
Foreign currency, Foreign Currency
When to file and pay, When To File and Pay, Return filed before test is met., Publication 54 - Additional Material
Where to file, Where To File, Publication 54 - Additional Material
Foreign
Camps, Foreign camps.
Country, defined, Foreign Country
Currency, Foreign Currency
Earned income, Foreign Earned Income, Foreign camps., Publication 54 - Additional Material
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, More information.
U.S. Government employees, U.S. Government Employees, More information.
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., Example.
Limit, Limit on Excludable Amount, Physical presence test., Publication 54 - Additional Material
Maximum exclusion, Limit on Excludable Amount, Physical presence test.
Part-year exclusion, Part-year exclusion.
Physical presence test, maximum exclusion, Physical presence test.
Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps.
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, Choosing the exclusion.
Housing amount, Housing Amount
Housing expenses, Housing expenses.
Married couples, Married Couples
Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps.
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, Deduction for Other Foreign Taxes, Common Benefits
Deduction for, Taxes of Foreign Countries and U.S. Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material
Paid on excluded income, Foreign taxes paid on excluded income.
Form
1040-ES, Estimated Tax
1040X, Return filed before test is met., How To Make the Choice
1116, Credit for Foreign Income Taxes
2032, Foreign affiliate.
2350, How to get an extension.
2555, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555
2555-EZ, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555
3115, Blocked Income
3903, Forms To File
4361, Members of the Clergy
4563, American Samoa.
4868, Automatic 6-month extension.
673, Statement.
8689, Non-USVI resident with USVI income.
8822, Reminders
W-4, Foreign tax credit.
Free tax services, Free help with your tax return.
Frequently asked questions (FAQs), Publication 54 - Additional Material
Fulbright grant, Fulbright Grant, Publication 54 - Additional Material

I

Income
Apprentices, treaty benefits for, Common Benefits
Artist, Income of an artist.
Blocked, Blocked Income
Community, Community income.
Corporation, Income from a corporation.
Earned, Foreign Earned Income, Foreign camps., Publication 54 - Additional Material
Employer's property or facilities, use of, Use of employer's property or facilities.
Investment, treaty benefits for, Common Benefits
Partnership, Income from a sole proprietorship or partnership.
Pensions and annuities, Pensions and annuities., Common Benefits
Personal service, treaty benefits for, Common Benefits
Professional fees, Professional fees.
Professors, treaty benefits for, Common Benefits
Railroad retirement benefits, Publication 54 - Additional Material
Reimbursement of employee expenses, Reimbursement of employee expenses.
Reimbursement of moving expenses, Reimbursement of moving expenses.
Rental, Rental income.
Royalties, Royalties.
Social security benefits, Publication 54 - Additional Material
Sole proprietorship, Income from a sole proprietorship or partnership.
Source of, Source of Earned Income
Stock options, Stock options.
Students, treaty benefits for, Common Benefits
Teachers, treaty benefits for, Common Benefits
Trainees, treaty benefits for, Common Benefits
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, Common Benefits
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, Physical presence test.
Lodging, exclusion of, Exclusion of Meals and Lodging

M

Married couples, Married Couples
Meals and lodging, exclusion of, Exclusion of Meals and Lodging
Moving
Allocating expenses, Allocation of Moving Expenses
Deducting expenses, Moving Expenses, Forms To File
Reimbursement of expenses, Reimbursement of moving expenses.

P

Part-year exclusion, Part-year exclusion.
Pay for personal services, Earned income., Common Benefits
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, Publication 54 - Additional Material
Pensions and annuities
Income from, Pensions and annuities., Common Benefits
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, Publication 54 - Additional Material
Waiver of time requirements, Waiver of Time Requirements, U.S. Travel Restrictions
Professors, treaty benefits for, Common Benefits
Publications (see Tax help)
Puerto Rico
Possession exclusion, Puerto Rico and U.S. Virgin Islands
Residents of, Puerto Rico.

Q

Questions and answers, Publication 54 - Additional Material

R

Railroad retirement benefits, Publication 54 - Additional Material
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, Publication 54 - Additional Material
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, Publication 54 - Additional Material
Who must pay, Who Must Pay Self-Employment Tax?
Social security and Medicare taxes, Social Security and Medicare Taxes
Social security benefits, Publication 54 - Additional Material
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, Publication 54 - Additional Material
Students, treaty benefits for, Common Benefits
Substantial presence test, Resident alien.

T

Taiwan, American Institute in, American Institute in Taiwan.
Tax help, How To Get Tax Help
Tax home, Tax Home in Foreign Country, Temporary or Indefinite Assignment
Tax treaties
Benefits of, Common Benefits, More information on treaties.
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
Teachers, treaty benefits for, Common Benefits
Temporary assignment, expenses, Temporary or Indefinite Assignment
Totalization agreements, Bilateral Social Security (Totalization) Agreements
Trainees, treaty benefits for, Common Benefits
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, More information.
U.S. Virgin Islands
Possession exclusion, Puerto Rico and U.S. Virgin Islands

W

Waiver of time requirements, Waiver of Time Requirements, U.S. Travel Restrictions
When to file and pay, When To File and Pay, Return filed before test is met., Publication 54 - Additional Material
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 , Publication 54 - Additional Material
Pension payments, Withholding from pension payments.

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