Main Topics
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
X
Y
Z
#
Nonresident Alien Spouse Treated as a Resident
Social Security Number (SSN)Social Security and Medicare Taxes
General InformationWho Must Pay Self-Employment Tax?
Employed by a U.S. ChurchExemption From Social Security and Medicare Taxes
Who Qualifies for the Exclusions and the Deduction?
Tax Home in Foreign CountryForeign Earned Income Exclusion
Limit on Excludable AmountForeign Housing Exclusion and Deduction
Housing AmountItems Related to Excluded Income
Contributions to Foreign Charitable Organizations
Allocation of Moving ExpensesContributions to Individual Retirement Arrangements
Taxes of Foreign Countries and U.S. Possessions
Credit for Foreign Income TaxesCompetent Authority Assistance
Obtaining Copies of Tax Treaties