Publication 54 - Tax Guide For U.s. Citizens And Resident Aliens Abord - 2011 Page 44
ADVERTISEMENT
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44T
Form:
Railroad retirement
Paying U.S. tax in foreign
currency . . . . . . . . . . . . . . . . . . .
673 . . . . . . . . . . . . . . . . . . . . . . . . .
8
benefits . . . . . . . . . . . . . . . . . .
41
5
Taiwan, American Institute
1040-ES . . . . . . . . . . . . . . . . . . . .
7
Reimbursement of employee
Payment of tax . . . . . . . . . . . . . . .
3
in . . . . . . . . . . . . . . . . . . . . . . . . .
18
1040X . . . . . . . . . . . . . . . . . . . . 5,
7
expenses . . . . . . . . . . . . . . . .
17
Penalties and interest . . . . . . .
43
Tax help . . . . . . . . . . . . . . . . . . . . .
37
1116 . . . . . . . . . . . . . . . . . . . . . .
32
Reimbursement of moving
Pensions and annuities:
Tax home . . . . . . . . . . . . . . . .
12-13
2032 . . . . . . . . . . . . . . . . . . . . . .
10
expenses . . . . . . . . . . . . . . . .
17
Income from . . . . . . . . . . . 17,
34
Tax treaties:
2350 . . . . . . . . . . . . . . . . . . . . . . .
4
Rental . . . . . . . . . . . . . . . . . . . . .
17
Withholding from . . . . . . . . . . . .
8
Benefits of . . . . . . . . . . . . . . . . .
34
2555 . . . . . . . . . . . . . . . 20,
22-23
Royalties . . . . . . . . . . . . . . . . . .
17
Physical presence test:
Competent authority
2555-EZ . . . . . . . . . . . . 20,
22-23
Social security benefits . . . . .
41
12-month period . . . . . . . . . . . .
15
assistance . . . . . . . . . . . . . . .
34
3115 . . . . . . . . . . . . . . . . . . . . . . .
5
Sole proprietorship . . . . . . . . .
16
Defined . . . . . . . . . . . . . . . . . . . .
15
Determining residence . . . . . .
14
3903 . . . . . . . . . . . . . . . . . . . . . .
31
Source of . . . . . . . . . . . . . . . . . .
16
Maximum exclusion . . . . . . . .
20
Obtaining copies of . . . . . . . . .
35
4361 . . . . . . . . . . . . . . . . . . . . . .
11
Stock options . . . . . . . . . . . . . .
17
Meeting the
Purpose of . . . . . . . . . . . . . . . . .
34
4563 . . . . . . . . . . . . . . . . . . . . . .
13
Students, treaty benefits
requirements . . . . . . . . . . . . .
40
Table of . . . . . . . . . . . . . . . 35,
36
4868 . . . . . . . . . . . . . . . . . . . . . . .
4
for . . . . . . . . . . . . . . . . . . . . . . .
34
Waiver of time
Taxpayer Advocate . . . . . . . . . .
38
8689 . . . . . . . . . . . . . . . . . . . . . . .
6
Teachers, treaty benefits
requirements . . . . . . . . . .
15-16
Teachers, treaty benefits
8822 . . . . . . . . . . . . . . . . . . . . . . .
2
for . . . . . . . . . . . . . . . . . . . . . . .
34
Professors, treaty benefits
for . . . . . . . . . . . . . . . . . . . . . . . .
34
W-4 . . . . . . . . . . . . . . . . . . . . . . . .
8
Trainees, treaty benefits
for . . . . . . . . . . . . . . . . . . . . . . . .
34
Temporary assignment,
for . . . . . . . . . . . . . . . . . . . . . . .
34
Free tax services . . . . . . . . . . . .
37
Publications (See Tax help)
expenses . . . . . . . . . . . . . . . . .
13
Unearned . . . . . . . . . . . . . . . . . .
16
Frequently asked questions
Puerto Rico:
Totalization agreements . . . . .
10
Indefinite assignment . . . . . . .
13
(FAQs) . . . . . . . . . . . . . . . . .
39-43
Possession exclusion . . . . . . .
14
Trainees, treaty benefits
Individual retirement
Fulbright grant . . . . . . . . . . . . 5,
42
Residents of . . . . . . . . . . . . . . .
14
for . . . . . . . . . . . . . . . . . . . . . . . .
34
arrangements (IRAs) . . . . . .
31
Travel restrictions . . . . . . . . . . .
16
Individual taxpayer
G
Q
Treaties (See Tax treaties)
identification number
General tax questions . . . . . . .
42
(ITIN) . . . . . . . . . . . . . . . . . . . . . .
Questions and
30
TTY/TDD information . . . . . . . .
37
Green card test . . . . . . . . . . . . . . .
2
answers . . . . . . . . . . . . . . . .
39-43
Investment income, treaty
Guam:
benefits for . . . . . . . . . . . . . . . .
34
U
Possession exclusion . . . . . . .
13
IRAs . . . . . . . . . . . . . . . . . . . . . . . .
R
31
U.S. Government
Residents of . . . . . . . . . . . . . . . .
6
Railroad retirement
employees . . . . . . . . . . . . . . . .
18
Where to file . . . . . . . . . . . . . . . .
6
L
benefits . . . . . . . . . . . . . . . . . . .
41
U.S. Virgin Islands:
Reimbursement:
Possession exclusion . . . . . . .
14
Limit on:
H
Accountable plan . . . . . . . . . . .
17
Foreign housing
Help (See Tax help)
Employee expenses . . . . . . . .
17
deduction . . . . . . . . . . . . . . . .
22
V
Housing:
Moving expenses . . . . . . . . . .
17
Housing expenses . . . . . . . . . .
21
Virgin Islands:
Amount . . . . . . . . . . . . . . . . 21,
22
Resident alien defined . . . . . . . .
2
Income exclusion . . . . . . . .
19-20
Nonresidents of . . . . . . . . . . . . .
6
Deduction . . . . . . . . . . . . . . 21,
22
Revoking choice to
Lodging, exclusion of . . . . . . .
18
Residents of . . . . . . . . . . . . . . . .
6
Exclusion . . . . . . . . . . . . . . .
21-22
exclude . . . . . . . . . . . . . . . . . . .
20
Where to file . . . . . . . . . . . . . . . .
6
Expenses . . . . . . . . . . . . . . . . . .
21
M
S
Married couples . . . . . . . . . . . . .
22
W
I
Scholarship and fellowship
Meals and lodging, exclusion
Waiver of time
Illustrated example . . . . . . .
23-29
grants . . . . . . . . . . . . . . . . . . . . .
42
of . . . . . . . . . . . . . . . . . . . . . . . . .
18
requirements . . . . . . . . . . .
15-16
Income:
Scholarships . . . . . . . . . . . . . . . .
17
More information (See Tax help)
When to file and pay . . . . 3-5,
39
Apprentices, treaty benefits
Second foreign
Moving:
Where to file:
for . . . . . . . . . . . . . . . . . . . . . . .
34
household . . . . . . . . . . . . 21,
22
Allocating expenses . . . . . . . .
31
Claiming
Artist . . . . . . . . . . . . . . . . . . . . . .
17
Self-employment tax:
Deducting expenses . . . . . . . .
31
exclusion/deduction . . . . . . .
6
Blocked . . . . . . . . . . . . . . . . . . . . .
5
Clergy . . . . . . . . . . . . . . . . . . . . .
11
Reimbursement of
Commonwealth of the Northern
Community . . . . . . . . . . . . . . . .
20
expenses . . . . . . . . . . . . . . . .
17
Exemption from . . . . . . . . . . . .
11
Mariana Islands
Corporation . . . . . . . . . . . . . . . .
17
How to pay . . . . . . . . . . . . . . . .
41
residents . . . . . . . . . . . . . . . . .
6
Earned . . . . . . . . . . . . . 16-19,
40
Who must pay . . . . . . . . . . . . .
11
N
Guam residents . . . . . . . . . . . . .
6
Employer’s property or facilities,
Social security and Medicare
No legal residence in
use of . . . . . . . . . . . . . . . . . . .
17
Nonresident spouse:
taxes . . . . . . . . . . . . . . . . . . . . . .
10
U.S. . . . . . . . . . . . . . . . . . . . . . .
6
Investment, treaty benefits
Social security number . . . . . .
7
Social security benefits . . . . .
41
Virgin Islands residents,
for . . . . . . . . . . . . . . . . . . . . . . .
34
Treated as resident . . . . . . . .
6-8
nonresidents . . . . . . . . . . . . . .
6
Social security number:
Partnership . . . . . . . . . . . . . . . .
16
Northern Mariana Islands:
Dependents . . . . . . . . . . . . . . . .
30
Pensions and annuities . . . . 17,
Withholding:
Possession exclusion . . . . . . .
13
Nonresident spouse . . . . . . . . .
7
34
Income tax . . . . . . . . . . . . . . . 8,
41
Residents of . . . . . . . . . . . . . . . .
6
Personal service, treaty benefits
Pension payments . . . . . . . . . . .
8
Source of earned income . . . .
16
Where to file . . . . . . . . . . . . . . . .
6
for . . . . . . . . . . . . . . . . . . . . . . .
34
Spouse, exemption for . . . . . 30,
Professional fees . . . . . . . . . . .
17
41
P
Professors, treaty benefits
Students, treaty benefits
Part-year exclusion . . . . . . . . . .
20
for . . . . . . . . . . . . . . . . . . . . . . .
34
for . . . . . . . . . . . . . . . . . . . . . . . .
34
Pay for personal
Substantial presence test . . . .
2
services . . . . . . . . . . . . . . . 16,
34
Page 44
Publication 54 (2011)
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