Publication 516 - U.s. Government Civilian Employees Stationed Abroad
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10Publication 516
Contents
(Rev. April 2012)
What’s New . . . . . . . . . . . . . . . . . . . . . 1
Department
Cat. No. 15020M
of the
Reminders . . . . . . . . . . . . . . . . . . . . . . 1
U.S.
Treasury
Introduction . . . . . . . . . . . . . . . . . . . . . 2
Internal
Revenue
Filing Information . . . . . . . . . . . . . . . . . 2
Government
Service
When To File and Pay . . . . . . . . . . . . 2
Foreign Bank Accounts . . . . . . . . . . . . 2
Foreign Financial Assets . . . . . . . . . . . 3
Civilian
Foreign Income . . . . . . . . . . . . . . . . . . 3
Allowances, Differentials, and
Employees
Other Special Pay . . . . . . . . . . . . . . 3
Other Taxable Income . . . . . . . . . . . . . 4
Stationed
Deductible Business Expenses . . . . . . . 4
Travel Expenses . . . . . . . . . . . . . . . . 4
Transportation Expenses . . . . . . . . . . . 5
Abroad
Other Employee Business
Expenses . . . . . . . . . . . . . . . . . 5
Recordkeeping Rules . . . . . . . . . . . . . 5
How To Report Business
Expenses . . . . . . . . . . . . . . . . . 6
Other Deductible Expenses . . . . . . . . . . 6
Moving Expenses . . . . . . . . . . . . . . . . 6
Other Itemized Deductions . . . . . . . . . 6
Foreign Taxes . . . . . . . . . . . . . . . . . . . 7
Local (Foreign) Tax Return . . . . . . . . . . 7
How To Get Tax Help . . . . . . . . . . . . . . 8
Index . . . . . . . . . . . . . . . . . . . . . . . . . . 10
What’s New
New Form 8938. If you had foreign financial
assets in 2011, you may have to file new Form
8938 with your return. See Foreign Financial
Assets later for more information.
Future developments. The IRS has created
a page on IRS.gov for information about Publi-
cation 516 at Information
about any future developments affecting Publi-
cation 516 (such as legislation enacted after we
release it) will be posted on that page.
Reminders
Combat zone participants. If you were a ci-
vilian who served in a combat zone or qualified
hazardous duty area in support of the U.S.
Armed Forces, you can get certain extensions of
deadlines for filing tax returns, paying taxes,
filing claims for refund, and doing certain other
tax-related acts. For details, see Publication 3,
Armed Forces’ Tax Guide.
Death due to terrorist or military action.
Get forms and other information
U.S. income taxes are forgiven for a U.S. Gov-
faster and easier by:
ernment civilian employee who dies as a result
of wounds or injuries incurred while employed
by the U.S. Government. The wounds or injuries
Internet
IRS.gov
must have been caused by terrorist or military
action directed against the United States or its
Apr 04, 2012
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial