Publication 54 - Tax Guide For U.s. Citizens And Resident Aliens Abord - 2011 Page 3
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44you are entitled. It also explains how to get
Your income, filing status, and age generally
copies of tax treaties.
determine whether you must file an income tax
1.
return. Generally, you must file a return for 2011
How to get tax help.
Chapter 7
is an explana-
if your gross income from worldwide sources is
tion of how to get information and assistance
at least the amount shown for your filing status in
from the IRS.
the following table.
Filing
Questions and answers. Frequently asked
questions and answers to those questions are
Filing Status*
Amount
presented in the back of the publication.
Information
Single . . . . . . . . . . . . . . . . . . . . . . $ 9,500
Comments and suggestions. We welcome
65 or older . . . . . . . . . . . . . . . . . . $10,950
your comments about this publication and your
Head of household . . . . . . . . . . . . . . $12,200
65 or older . . . . . . . . . . . . . . . . . . $13,650
suggestions for future editions.
Qualifying widow(er) . . . . . . . . . . . . . $15,300
You can write to us at the following address:
Topics
65 or older . . . . . . . . . . . . . . . . . . $16,450
Internal Revenue Service
This chapter discusses:
Married filing jointly . . . . . . . . . . . . . . $19,000
Business Forms and Publications Branch
Not living with spouse at end of year
$ 3,700
•
One spouse 65 or older . . . . . . . . . . $20,150
SE:W:CAR:MP:T:B
Whether you have to file a return,
Both spouses 65 or older . . . . . . . . . $21,300
1111 Constitution Ave. NW, IR-6526
•
When to file your return and pay any tax
Married filing separately . . . . . . . . . . . $ 3,700
Washington, DC 20224
due,
*If you are the dependent of another taxpayer, see the
instructions for Form 1040 for more information on
•
We respond to many letters by telephone.
How to treat foreign currency,
whether you must file a return.
Therefore, it would be helpful if you would in-
•
How to file electronically,
clude your daytime phone number, including the
Gross income. This includes all income you
•
area code, in your correspondence.
Where to file your return,
receive in the form of money, goods, property,
You can email us at taxforms@irs.gov.
•
When you can treat your nonresident alien
and services that is not exempt from tax.
Please put “Publications Comment” on the sub-
For purposes of determining whether you
spouse as a resident, and
ject line. You can also send us comments from
must file a return, gross income includes any
•
Select “Comment on
When you may have to make estimated
income that you can exclude as foreign earned
Tax Forms and Publications” under “Information
tax payments.
income or as a foreign housing amount.
about.”
If you are self-employed, your gross income
Although we cannot respond individually to
Useful Items
includes the amount on Part I, line 7 of Schedule
each comment received, we do appreciate your
C (Form 1040), Profit or Loss From Business, or
feedback and will consider your comments as
You may want to see:
line 1d of Schedule C-EZ (Form 1040), Net Profit
we revise our tax products.
From Business.
Publication
Ordering forms and publications. Visit
Self-employed individuals. If your net earn-
to download forms and
3
Armed Forces’ Tax Guide
ings from self-employment are $400 or more,
publications, call 1-800-829-3676, or write to the
501
Exemptions, Standard Deduction,
you must file a return even if your gross income
address below and receive a response within 10
and Filing Information
is below the amount listed for your filing status in
days after your request is received.
the table shown earlier. Net earnings from
505
Tax Withholding and Estimated Tax
Internal Revenue Service
self-employment are defined in Publication 334,
1201 N. Mitsubishi Motorway
519
U.S. Tax Guide for Aliens
Tax Guide for Small Business.
Bloomington, IL 61705-6613
970
Tax Benefits for Education
65 or older. You are considered to be age 65
on the day before your 65th birthday. For exam-
Tax questions. If you have a tax question,
Form (and Instructions)
ple, if your 65th birthday is on January 1, 2012,
check the information available on IRS.gov or
you are considered 65 for 2011.
call 1-800-829-1040. We cannot answer tax
1040-ES Estimated Tax for Individuals
questions sent to either of the above addresses.
Residents of U.S. possessions. If you are
1040X Amended U.S. Individual Income
(or were) a bona fide resident of a U.S. posses-
Tax Return
sion, you may be required to file Form 8898,
2350 Application for Extension of Time
Statement for Individuals Who Begin or End
To File U.S. Income Tax Return
Bona Fide Residence in a U.S. Possession. See
the instructions for the form for more informa-
2555 Foreign Earned Income
tion.
2555-EZ Foreign Earned Income
When To File and Pay
Exclusion
4868 Application for Automatic Extension
If you file on a calendar year basis, the due date
of Time To File U.S. Individual
for filing your return is April 15 of the following
Income Tax Return
year. If you file on a fiscal year basis (a year
8822 Change of Address
ending on the last day of any month except
December), the due date is 3 months and 15
See chapter 7 for information about getting
days after the close of your fiscal year. In gen-
eral, the tax shown on your return should be paid
these publications and forms.
by the due date of the return, without regard to
any extension of time for filing the return.
When the due date for doing any act for tax
Filing Requirements
purposes — filing a return, paying taxes, etc. —
falls on a Saturday, Sunday, or legal holiday, the
due date is delayed until the next business day.
If you are a U.S. citizen or resident alien, the
rules for filing income, estate, and gift tax returns
A tax return delivered by the U.S. mail
!
and for paying estimated tax are generally the
or a designated delivery service that is
same whether you are in the United States or
postmarked or dated by the delivery
CAUTION
abroad.
service on or before the due date is considered
Chapter 1 Filing Information
Page 3
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