Publication 54 - Tax Guide For U.s. Citizens And Resident Aliens Abord - 2011 Page 43
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44abode are outside the United
services abroad that will be ex-
claimed as a foreign tax credit on
the other tests to be eligible to file
States and Puerto Rico on the
empt after I have met the qualifi-
Form 1116.
as head of household. You can use
regular due date relieve me from
cations?
the head of household column in
having to pay interest on tax not
12) I am a U.S. citizen married to
the Tax Table or Section D of the
paid by April 15?
No. If you file a return before you
a nonresident alien. Can I qualify
Tax Computation Worksheet.
to use the head of household tax
qualify for the exclusion, you must
It may be advantageous to
No. An extension, whether an auto-
rates?
report all income, including all in-
choose to treat your nonresident
matic extension or one requested
come for services performed
alien spouse as a U.S. resident and
in writing, does not relieve you of
Yes. Although your nonresident
abroad, and pay tax on all of it.
file a joint income tax return. Once
the payment of interest on the tax
After you meet the qualifications,
alien spouse cannot qualify you as
you make the choice, however, you
due as of April 15 following the year
you can file a claim for refund by
a head of household, you may
must report the worldwide income
for which the return is filed. The
excluding the income earned
qualify if you maintain a household
of both yourself and your spouse.
interest should be included in your
abroad. If you defer the filing of
for a qualifying child or other rela-
For more information on head
payment.
your return, you can avoid interest
tive.
of household filing status, get Pub-
on tax due on your return to be filed
If your spouse was a nonresi-
lication 501, Exemptions, Standard
2) If I wait to file my return until I
by paying the tax you estimate you
dent alien at any time during the
Deduction, and Filing Information.
qualify for the foreign earned in-
will owe with your request for an
year and you do not choose to treat
come exclusion, I will be
extension of time to file on Form
Penalties and Interest
your nonresident alien spouse as a
charged interest on the U.S. tax I
2350, or by paying enough esti-
resident alien, then you are treated
will owe. To avoid being charged
mated tax to cover any tax that you
as unmarried for head of house-
1) Does the June 15 extended
interest, can I file my return on
expect will be due on the return.
hold purposes. You must have an-
due date for filing my return be-
time, reporting only my taxable
other qualifying person and meet
cause both my tax home and my
income, excluding my salary for
To help us develop a more useful index, please let us know if you have ideas for index entries.
Index
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A
Contributions:
Estimated tax . . . . . . . . . . . . . . . .
7
Foreign earned income:
To foreign charitable
Exclusion:
Defined . . . . . . . . . . . . . . . . .
16-18
Alien:
organizations . . . . . . . . . . . .
30
U.S. Government
Foreign earned
Resident . . . . . . . . . . . . . . . . . . . .
2
To IRAs . . . . . . . . . . . . . . . . . . .
31
income . . . . . . . . . . . . . . .
19-20
employees . . . . . . . . . . . . . . .
18
American Institute in Taiwan,
Conventions, income tax . . . .
34
Housing . . . . . . . . . . . . . . . .
21-22
Foreign earned income
U.S. employees of . . . . . . . . .
18
Credit:
exclusion:
Meals and lodging . . . . . . . . . .
18
American Samoa, possession
Earned income . . . . . . . . . 20,
22
Choosing . . . . . . . . . . . . . . . . . .
20
U.S. possessions . . . . . . . . . . .
13
exclusion . . . . . . . . . . . . . . . . .
13
Foreign tax . . . . . . . 8, 32-33,
34
Defined . . . . . . . . . . . . . . . . . . . .
19
Exemptions:
Apprentices, treaty benefits
Related to excluded
Earned income credit . . . . . . .
20
Dependents . . . . . . . . . . . . 30,
41
for . . . . . . . . . . . . . . . . . . . . . . . .
34
income . . . . . . . . . . . . . . . . . .
30
Foreign tax credit . . . . . . . . . . .
20
Spouse . . . . . . . . . . . . . . . . 30,
41
Assistance (See Tax help)
Currency:
Income received after year
Extensions:
Foreign . . . . . . . . . . . . . . . . . . . . .
5
earned . . . . . . . . . . . . . . .
19-20
Filing income tax return . . . .
4-5
B
Limit . . . . . . . . . . . . . . . . 19-20,
41
Meeting bona fide residence or
Binational social security
D
Maximum exclusion . . . . .
19-20
physical presence test . . . . .
4
agreements . . . . . . . . . . . . . . .
10
Part-year exclusion . . . . . . . . .
20
Deductions:
Blocked income . . . . . . . . . . . . . .
5
Physical presence test,
Contributions to foreign
F
Bona fide residence test:
maximum exclusion . . . . . .
20
charitable
Fellowships . . . . . . . . . . . . . . . . .
17
Requirements . . . . . . . . . . .
12-19
Defined . . . . . . . . . . . . . . . . . . . .
14
organizations . . . . . . . . . . . .
30
Figuring estimated tax on
Revoking choice . . . . . . . . . . .
20
Foreign taxes . . . . 32-33, 34,
42
First year . . . . . . . . . . . . . . . . . .
14
nonconvertible foreign
Housing, foreign . . . . . . . . . . . .
22
Foreign housing exclusion:
Last year . . . . . . . . . . . . . . . . . .
14
income . . . . . . . . . . . . . . . . . . . . .
5
IRA contributions . . . . . . . . . . .
31
Earned income credit . . . . . . .
22
Meeting the
Moving expenses . . . . . . . . . .
31
Figuring U.S. income tax . . . . .
5
Foreign tax credit . . . . . . . . . . .
22
requirements . . . . . . . . . . . . .
40
Related to excluded
Filing information:
Foreign housing exclusion/
Qualifying for . . . . . . . . . . . .
14-15
income . . . . . . . . . . . . . . . . . .
30
Estimated tax . . . . . . . . . . . . . . .
7
deduction:
Treaty provisions . . . . . . . . . . .
14
Reporting . . . . . . . . . . . . . . .
33-34
Filing requirements . . . . . . . . . .
3
Carryover of deduction . . . . .
22
Voting by absentee
Dependents:
Nonresident spouse treated as
Deduction, figuring . . . . . . . . .
22
ballot . . . . . . . . . . . . . . . . . . . .
14
Exemption for . . . . . . . . . . 30,
41
resident . . . . . . . . . . . . . . . .
6-8
Exclusion, figuring . . . . . . .
21-22
Waiver of time
Individual taxpayer identification
Filing requirements:
requirements . . . . . . . . . .
15-16
Housing amount . . . . . . . . . . . .
21
number (ITIN) . . . . . . . . . . . .
30
By filing status . . . . . . . . . . . . . .
3
Housing expenses . . . . . . . . . .
21
Social security number . . . . .
30
Foreign currency . . . . . . . . . . . .
5
Married couples . . . . . . . . . . . .
22
C
Deposit of foreign currency with
When to file and pay . . . . . . . 3-5,
Requirements . . . . . . . . . . .
12-19
disbursing officer . . . . . . . . . .
6
Camps, foreign . . . . . . . . . . . . . .
19
39
Second foreign
Carryover of housing
Where to file . . . . . . . . . . . . . 6,
39
household . . . . . . . . . . . . . . .
21
deduction . . . . . . . . . . . . . . . . .
22
E
Foreign:
Foreign tax credit:
Change of address . . . . . . . . . . .
2
Camps . . . . . . . . . . . . . . . . . . . .
19
Earned income:
Earned income
Choosing the exclusion . . . . .
20
Country, defined . . . . . . . . . . .
13
exclusion . . . . . . . . . . . . 20,
22
Foreign . . . . . . . . . . . . . 16-19,
40
Clergy, self-employment tax
Source of . . . . . . . . . . . . . . . . . .
16
Currency . . . . . . . . . . . . . . . . . . . .
5
Foreign taxes:
on . . . . . . . . . . . . . . . . . . . . . . . . .
11
Types of . . . . . . . . . . . . . . . .
16-18
Earned income . . . . . . 16-19,
40
Credit for . . . . . . . . . 8, 32-33,
34
Community income . . . . . . . . .
20
Earned income credit . . . . 20,
22
Household, second . . . . . . . . .
21
Deduction for . . . . 32-33, 34,
42
Competent authority
Employer-provided
Foreign currency, deposit with
Paid on excluded
assistance . . . . . . . . . . . . . . . .
34
amounts . . . . . . . . . . . . . . . . . .
21
disbursing officer . . . . . . . . . .
6
income . . . . . . . . . . . . . . . . . .
32
Publication 54 (2011)
Page 43
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