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Index of Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad
A B C D E F G H I L M N P Q R S T U V W
A
Alien:
Resident, Resident alien.
American Institute in Taiwan, U.S. employees of, American Institute in Taiwan.
Apprentices, treaty benefits for, Students, trainees, and apprentices. If you...
B
Binational social security agreements, Binational Social Security (Totalization) Agreements
Blocked income, Blocked Income
C
Camps, foreign, Foreign camps.
Carryover of housing deduction, Carryover.
Change of address, Change of address.
Clergy, self-employment tax on, Members of the Clergy
Comments on publication, Comments and suggestions.
Community income, Community income.
Competent authority assistance, CompetentAuthority Assistance
Conventions, income tax, Purpose ofTax Treaties
Currency:
Foreign, Foreign Currency
D
Dependents:
Exemption for, Exemptions, Exemptions andDependency Allowances
Individual taxpayer identification number (ITIN), Social security number.
Social security number, Social security number.
Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer.
E
Employer-provided amounts, Employer-provided amounts.
Estimated tax, Estimated Tax
Extensions:
Filing income tax return, Extensions, Return filed before test is met.
Meeting bona fide residence or physical presence test, Extension of time to meet tests.
F
Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency.
Figuring U.S. income tax, Figuring actual tax.
Filing information:
Estimated tax, Estimated Tax
Filing requirements, Filing Requirements
Nonresident spouse treated as resident, For more information about figuring your..., Nonresident Alien Spouse Treatedas a Resident
Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer.
Foreign earned income:
Defined, Foreign Earned Income, More information.
U.S. Government employees, U.S. Government Employees, More information.
Foreign housing exclusion:
Earned income credit, Earned income credit.
Foreign tax credit, Foreign tax credit or deduction.
Foreign housing exclusion/deduction:
Carryover of deduction, Carryover.
Deduction, figuring, Foreign Housing Deduction
Exclusion, figuring, Foreign Housing Exclusion, Choosing the exclusion.
Housing amount, Housing Amount
Housing expenses, Housing expenses.
Married couples, Married Couples
Requirements, Exclusion ofMeals and Lodging, Who Qualifies for the Exclusions and the Deduction?
Second foreign household, Second foreign household.
Foreign tax credit:
Earned income exclusion, Foreign tax credit or deduction., Foreign tax credit or deduction.
Frequently asked questions (FAQs), Questions and Answers, (Here)
G
General tax questions, General Tax Questions
Green card test, Green card test.
H
Housing expenses, limit, Limit on housing expenses.
I
Income:
Apprentices, treaty benefits for, Students, trainees, and apprentices. If you...
Artist, Income of an artist.
Blocked, Blocked Income
Community, Community income.
Corporation, Income from a corporation.
Earned, Foreign Earned Income, Exclusion ofMeals and Lodging, Foreign Earned Income
Employer's property or facilities, use of, Use of employer's property or facilities.
Investment, treaty benefits for, Investment income. If you are a U.S. resident,...
Partnership, Income from a sole proprietorship or partnership.
Pensions and annuities, Pensions and annuities., Pensions and annuities. If you are a U.S....
Personal service, treaty benefits for, Personal service income. If you are a U.S....
Professional fees, Professional fees.
Professors, treaty benefits for, Professors and teachers. If you are a U.S....
Railroad retirement benefits, Social Security andRailroad Retirement Benefits
Reimbursement of employee expenses, Reimbursement of employee expenses.
Reimbursement of moving expenses, Reimbursement of moving expenses.
Rental, Rental income.
Royalties, Royalties.
Social security benefits, Social Security andRailroad Retirement Benefits
Sole proprietorship, Income from a sole proprietorship or partnership.
Source of, Source of Earned Income
Stock options, Stock options.
Students, treaty benefits for, Students, trainees, and apprentices. If you...
Teachers, treaty benefits for, Professors and teachers. If you are a U.S....
Trainees, treaty benefits for, Students, trainees, and apprentices. If you...
Unearned, Earned andUnearned Income
Indefinite assignment, Temporary orIndefinite Assignment
Individual retirement arrangements (IRAs), Contributions toIndividual Retirement Arrangements
Individual taxpayer identification number (ITIN), Social security number.
Investment income, treaty benefits for, Investment income. If you are a U.S. resident,...
L
Limit on:
Foreign housing deduction, Limit
Income exclusion, Limit on Excludable Amount, Physical presence test.
Limit on housing expenses, Limit on housing expenses.
Lodging, exclusion of, Exclusion ofMeals and Lodging
M
Married couples, Married Couples
Meals and lodging, exclusion of, Exclusion ofMeals and Lodging
Moving:
Allocating expenses, Allocation of Moving Expenses
Deducting expenses, Moving Expenses, Forms To File
Reimbursement of expenses, Reimbursement of moving expenses.
N
P
Part-year exclusion, Part-year exclusion.
Paying U.S. tax in foreign currency, Paying U.S. tax in foreign currency.
Payment of tax, When To File and Pay
Penalties and interest, Penalties and Interest
Professors, treaty benefits for, Professors and teachers. If you are a U.S....
Puerto Rico:
Possession exclusion, Puerto Ricoand U.S. Virgin Islands
Residents of, Puerto Rico.
Q
Questions and answers, Questions and Answers, (Here)
R
Reimbursement:
Accountable plan, Accountable plan.
Employee expenses, Reimbursement of employee expenses.
Moving expenses, Reimbursement of moving expenses.
Resident alien defined, Resident alien.
Revoking choice to exclude, Revoking the Exclusion
S
Scholarship and fellowship grants, Scholarship and Fellowship Grantees
Second foreign household, Second foreign household., Married Couples
Social security and Medicare taxes, Social Securityand Medicare Taxes
Social security number:
Dependents, Social security number.
Nonresident spouse, Social SecurityNumber (SSN)
Source of earned income, Source of Earned Income
Students, treaty benefits for, Students, trainees, and apprentices. If you...
Substantial presence test, Substantial presence test.
Suggestions for publication, Comments and suggestions.
T
Taiwan, American Institute in, American Institute in Taiwan.
Tax treaties:
Benefits of, Common Benefits
Competent authority assistance, CompetentAuthority Assistance
Determining residence, Special agreements and treaties.
Obtaining copies of, Obtaining Copiesof Tax Treaties
Purpose of, Purpose ofTax Treaties
Teachers, treaty benefits for, Professors and teachers. If you are a U.S....
Temporary assignment, expenses, Temporary orIndefinite Assignment
Trainees, treaty benefits for, Students, trainees, and apprentices. If you...
Travel restrictions, U.S. Travel Restrictions
Treaties, See: Tax treaties
U
U.S. Government employees, U.S. Government Employees, More information.
U.S. Virgin Islands:
Possession exclusion, Puerto Ricoand U.S. Virgin Islands
V
W
Where to file:
Claiming exclusion/deduction, Where To File
Commonwealth of the Northern Mariana Islands residents, Resident of the Commonwealth of the Northern Mariana Islands
Guam residents, Resident of Guam
No legal residence in U.S., Where To File
Virgin Islands residents, nonresidents, Resident of U.S. Virgin Islands (USVI)