Publication 54 - Tax Guide For U.s. Citizens And Resident Aliens Abord - 2011
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44Publication 54
Contents
Cat. No. 14999E
What’s New . . . . . . . . . . . . . . . . . . . . . 1
Tax Guide for
Department
of the
Reminders . . . . . . . . . . . . . . . . . . . . . . 2
Treasury
Introduction . . . . . . . . . . . . . . . . . . . . . 2
U.S. Citizens
Internal
Revenue
1. Filing Information . . . . . . . . . . . . . . . 3
Service
Filing Requirements . . . . . . . . . . . . . . 3
and
Nonresident Alien Spouse
Treated as a Resident . . . . . . . . . 6
Estimated Tax . . . . . . . . . . . . . . . . . . 7
Resident Aliens
2. Withholding Tax . . . . . . . . . . . . . . . . 8
Income Tax Withholding . . . . . . . . . . . 8
30% Flat Rate Withholding . . . . . . . . . 8
Abroad
Social Security and Medicare
Taxes . . . . . . . . . . . . . . . . . . . . 10
3. Self-Employment Tax . . . . . . . . . . . . 11
Who Must Pay Self-Employment
Tax? . . . . . . . . . . . . . . . . . . . . 11
For use in preparing
Exemption From Social Security
2011
and Medicare Taxes . . . . . . . . . . 11
Returns
4. Foreign Earned Income and
Housing: Exclusion – Deduction . . . 12
Who Qualifies for the Exclusions
and the Deduction? . . . . . . . . . . 12
Requirements . . . . . . . . . . . . . . . . . 12
Foreign Earned Income Exclusion . . . . 19
Foreign Housing Exclusion and
Deduction . . . . . . . . . . . . . . . . . 21
Form 2555 and Form 2555-EZ . . . . . . 22
5. Exemptions, Deductions, and
Credits . . . . . . . . . . . . . . . . . . . . . 30
Items Related to Excluded
Income . . . . . . . . . . . . . . . . . . . 30
Exemptions . . . . . . . . . . . . . . . . . . . 30
Contributions to Foreign
Charitable Organizations . . . . . . . 30
Moving Expenses . . . . . . . . . . . . . . . 31
Contributions to Individual
Retirement Arrangements . . . . . . 31
Taxes of Foreign Countries and
U.S. Possessions . . . . . . . . . . . . 32
How To Report Deductions . . . . . . . . 33
6. Tax Treaty Benefits . . . . . . . . . . . . . 34
Purpose of Tax Treaties . . . . . . . . . . 34
Common Benefits . . . . . . . . . . . . . . 34
Competent Authority Assistance . . . . . 34
Obtaining Copies of Tax Treaties . . . . 35
7. How To Get Tax Help . . . . . . . . . . . . 37
Questions and Answers . . . . . . . . . . . . 39
Index . . . . . . . . . . . . . . . . . . . . . . . . . . 43
What’s New
Exclusion amount. The maximum foreign
earned income exclusion is adjusted annually
for inflation. For 2011, the maximum exclusion
has increased to $92,900. See
Limit on Excluda-
ble Amount
under Foreign Earned Income Ex-
Get forms and other information
clusion in chapter 4.
faster and easier by:
Housing expenses — base amount. The
computation of the base housing amount (line
Internet
IRS.gov
32 of Form 2555) is tied to the maximum foreign
earned income exclusion. The amount is 16
Dec 01, 2011
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