Publication 54
Tax Guide for U.S. Citizens and Resident Aliens Abroad

For use in preparing 2002 Returns

Table of Contents

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Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad

• Important Change
• Important Reminders
• 1. Filing Information
  • Filing Requirements
    • When To File and Pay
      • Extensions
    • Foreign Currency
      • Blocked Income
    • Where To File
  • Nonresident Spouse Treated as a Resident
    • Social Security Number (SSN)
    • How To Make the Choice
    • Suspending the Choice
    • Ending the Choice
  • Estimated Tax
  • Information Returns and Reports
• 2. Withholding Tax
  • Income Tax Withholding
  • 30% Flat Rate Withholding
  • Social Security and Medicare Taxes
    • General Information
    • Binational Social Security (Totalization) Agreements
• 3. Self-Employment Tax
  • Who Must Pay Self-Employment Tax?
  • Exemption From Social Security and Medicare Taxes
• 4. Foreign Earned Income and Housing: Exclusion - Deduction
  • Who Qualifies for the Exclusions and the Deduction?
  • Requirements
    • Tax Home in Foreign Country
      • Tax Home
      • Temporary or Indefinite Assignment
      • Foreign Country
      • American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands
      • Puerto Rico and Virgin Islands
    • Bona Fide Residence Test
    • Physical Presence Test
    • Exceptions to Tests
      • Waiver of Time Requirements
      • U.S. Travel Restrictions
    • Foreign Earned Income
      • Source of Earned Income
      • Earned and Unearned Income
      • U.S. Government Employees
      • Exclusion of Meals and Lodging
  • Foreign Earned Income Exclusion
    • Limit on Excludable Amount
    • Choosing the Exclusion
  • Foreign Housing Exclusion and Deduction
    • Housing Amount
    • Foreign Housing Exclusion
    • Foreign Housing Deduction
      • Limit
    • Married Couples Living Apart
  • Form 2555 and Form 2555-EZ
    • Form 2555-EZ
    • Form 2555
    • Illustrated Example
• 5. Exemptions, Deductions, and Credits
  • Items Related to Excluded Income
  • Exemptions
  • Contributions to Foreign Charitable Organizations
  • Moving Expenses
    • Requirements
      • Distance
      • Time
      • Closely Related to the Start of Work
    • Deductible Expenses
      • Allocation of Moving Expenses
    • Recapture of Moving Expense Deduction
  • Contributions to Individual Retirement Arrangements
  • Taxes of Foreign Countries and U.S. Possessions
    • Credit for Foreign Income Taxes
      • Limit
    • Deduction for Foreign Income Taxes
    • Deduction for Other Foreign Taxes
  • How To Report Deductions
• 6. Tax Treaty Benefits
  • Purpose of Tax Treaties
  • Common Benefits
  • Competent Authority Assistance
  • Obtaining Copies of Tax Treaties
• 7. How To Get Tax Help
  • Services Available Inside the United States
  • Services Available Outside the United States
• Questions and Answers

Index

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A

• American Institute in Taiwan, U.S. employees of

B

• Blocked income
• Bona fide residence test, Defined
• Bona fide residence test, Last year
• Bona fide residence test, Qualifying for
• Bona fide residence test, Qualifying for
• Bona fide residence test, Voting by absentee ballot

C

• Change of address
• Contributions, To IRAs
• Controlled foreign corporations
• Conventions, income tax
• Credit, Related to excluded income
• Currency, Foreign
• Currency, Report of International Transportation of

D

• Deductions, Contributions to foreign charitable organizations
• Deductions, Foreign taxes
• Deductions, Foreign taxes
• Deductions, Foreign taxes
• Deductions, Housing, foreign
• Deductions, Moving expenses
• Deductions, Moving expenses
• Deductions, Reporting
• Deductions, Reporting
• Dependents, Individual taxpayer identification number (ITIN)
• Dependents, Social security number

E

• Earned income, Source of
• Earned income, Source of
• Earned income, Types of
• Employer-provided amounts
• Estimated tax
• Exclusion, Foreign earned income
• Exclusion, Foreign earned income
• Exclusion, Housing
• Exclusion, Housing
• Exclusion, Meals and lodging
• Exemptions, Dependents
• Extensions, Filing income tax return
• Extensions, Filing income tax return
• Extensions, Meeting bona fide residence or physical presence test

F

• Filing information, Information returns and reports
• Filing requirements, By filing status
• Filing requirements, When to file and pay
• Filing requirements, Where to file
• Filing requirements, Where to file
• Foreign earned income exclusion, Choosing
• Foreign earned income exclusion, Earned income credit
• Foreign earned income exclusion, Foreign tax credit
• Foreign earned income exclusion, Income received after year earned
• Foreign earned income exclusion, Income received after year earned
• Foreign earned income exclusion, Limit
• Foreign earned income exclusion, Limit
• Foreign earned income exclusion, Limit
• Foreign earned income exclusion, Part-year exclusion
• Foreign earned income exclusion, Physical presence test, maximum exclusion
• Foreign earned income exclusion, Revoking choice
• Foreign housing exclusion/deduction, Carryover of deduction
• Foreign housing exclusion/deduction, Foreign tax credit
• Foreign housing exclusion/deduction, Married couples living apart
• Foreign housing exclusion/deduction, Requirements
• Foreign taxes, Deduction for
• Foreign taxes, Paid on excluded income
• Foreign, Accounts, reporting of
• Foreign, Camps
• Foreign, Country, defined
• Foreign, Household, second
• Foreign, Partnerships
• Foreign, Trusts
• Form, 1040, illustrated
• Form, 1040-ES
• Form, 1040X
• Form, 1040X
• Form, 1116
• Form, 2032
• Form, 2350
• Form, 2555, illustrated
• Form, 2555, illustrated
• Form, 2555-EZ
• Form, 2555-EZ
• Form, 2555-EZ, illustrated
• Form, 2688
• Form, 3115
• Form, 3903
• Form, 4361
• Form, 4563
• Form, 4868
• Form, 673
• Form, 673
• Form, 673
• Form, 8689
• Form, W-4
• Frequently asked questions (FAQs)
• Fulbright grant
• Fulbright grant

G

• General tax questions
• Guam, Where to file

H

• Housing, Amount
• Housing, Amount
• Housing, Exclusion
• Housing, Expenses

I

• Illustrated example
• Income, Apprentices, treaty benefits for
• Income, Artist
• Income, Community
• Income, Corporation
• Income, Earned
• Income, Earned
• Income, Earned
• Income, Employer's property or facilities, use of
• Income, Investment, treaty benefits for
• Income, Pensions and annuities
• Income, Personal service, treaty benefits for
• Income, Professional fees
• Income, Professors, treaty benefits for, Teachers, treaty benefits for
• Income, Railroad retirement benefits
• Income, Rental
• Income, Royalties
• Income, Sole proprietorship, Partnership, Trade or business
• Income, Stock options
• Income, Unearned
• Indefinite assignment

L

• Limit on, Foreign housing deduction

M

• Moving, Allocating expenses

N

• Nonresident spouse, Social security number
• Nonresident spouse, Treated as resident
• Nonresident spouse, Treated as resident
• Northern Mariana Islands, Possession exclusion
• Northern Mariana Islands, Where to file

P

• Panama Canal Commission, U.S. employees of
• Pay for personal services
• Penalties and interest
• Pensions and annuities, Income from
• Physical presence test, 12-month period
• Physical presence test, Defined
• Physical presence test, Exceptions
• Physical presence test, Exceptions
• Physical presence test, Meeting the requirements
• Physical presence test, Waiver of time requirements
• Puerto Rico, Residents of

R

• Recapture of moving expense deduction
• Reimbursement, Accountable plan
• Reimbursement, Employee expenses
• Reimbursement, Moving expenses

S

• Self-employment tax, Clergy
• Self-employment tax, Exemption from
• Self-employment tax, How to pay
• Self-employment tax, Who must pay
• Spouse, exemption for
• Suggestions for publication

T

• Tax help, Inside U.S.
• Tax help, Outside U.S.
• Tax help, Outside U.S.
• Tax help, Taxpayer Advocate
• Tax help, Taxpayer Advocate
• Tax home
• Tax home
• Tax treaties, Benefits of
• Tax treaties, Benefits of
• Tax treaties, Competent authority assistance
• Tax treaties, Determining residence
• Tax treaties, Obtaining copies of
• Tax treaties, Table of
• Totalization agreements
• Travel restrictions
• TTY/TDD information

U

• U.S. Government employees
• U.S. Government employees

V

• Virgin Islands, Nonresidents of
• Virgin Islands, Possession exclusion

W

• Where to file, No legal residence in U.S.
• Where to file, Virgin Islands residents, nonresidents
• Withholding, Income tax
• Withholding, Income tax
• Withholding, Pension payments
• Withholding, Social security and Medicare taxes
• Withholding, Social security and Medicare taxes