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Tax Help Archives > 2005 > IRS Publications > IRS Publication 54
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Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad |
2005 Tax Year |
Index
B
- Binational social security agreements, Binational Social Security (Totalization) Agreements
- Blocked income, Blocked Income
- Bona fide residence test:
-
- Defined, Bona Fide Residence Test
- First year, Bona fide resident for part of a year.
- Last year, Bona fide resident for part of a year.
- Meeting the requirements, Meeting the Requirements
of Either the Bona Fide
Residence Test or the
Physical Presence Test
- Qualifying for, Bona fide residence., Reassignment.
- Treaty provisions, Special agreements and treaties.
- Voting by absentee ballot, Effect of voting by absentee ballot.
- Waiver of time requirements, Waiver of Time Requirements, U.S. Travel Restrictions
C
- Camps, foreign, Foreign camps.
- Carryover of housing deduction, Carryover.
- Change of address, Reminders
- Choosing the exclusion, Choosing the Exclusion, When You Can Choose the Exclusion
- Clergy, self-employment tax on, Members of the Clergy
- Comments on publication, Comments and suggestions.
- Community income, Community income.
- Competent authority assistance, Competent Authority Assistance
- Contributions:
-
- To foreign charitable organizations, Contributions to Foreign Charitable Organizations
- To IRAs, Contributions to Individual Retirement Arrangements
- Conventions, income tax, Purpose of Tax Treaties
- Credit:
-
- Earned income, Earned income credit., Earned income credit.
- Foreign tax, Foreign tax credit., Taxes of Foreign Countries and U.S. Possessions, Deduction for Other Foreign Taxes, Common Benefits
- Related to excluded income, Items Related to Excluded Income
- Currency:
-
- Foreign, Foreign Currency
D
- Deductions:
-
- Contributions to foreign charitable organizations, Contributions to Foreign Charitable Organizations
- Foreign taxes, Taxes of Foreign Countries and U.S. Possessions, Deduction for Other Foreign Taxes, Common Benefits, Deductions
- Housing, foreign, Foreign Housing Deduction
- IRA contributions, Contributions to Individual Retirement Arrangements
- Moving expenses, Moving Expenses, Forms To File
- Related to excluded income, Items Related to Excluded Income
- Reporting, How To Report Deductions
- Dependents:
-
- Exemption for, Exemptions, Exemptions and
Dependency Allowances
- Individual taxpayer identification number (ITIN), Social security number.
- Social security number, Reminders, Social security number.
- Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer.
E
- Earned income credit, Earned income credit., Earned income credit.
- Earned income:
-
- Foreign, Foreign Earned Income, Exclusion of Meals and Lodging, Foreign Earned Income
- Source of, Source of Earned Income
- Types of, Earned and Unearned Income, Storage expense reimbursements.
- Employer-provided amounts, Employer-provided amounts.
- Estimated tax, Estimated Tax
- Exclusion:
-
- Foreign earned income, Foreign Earned Income Exclusion, When You Can Choose the Exclusion
- Housing, Foreign Housing Exclusion, Choosing the exclusion.
- Meals and lodging, Exclusion of Meals and Lodging
- U.S. possessions, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands
- Exemptions:
-
- Dependents, Exemptions, Exemptions and
Dependency Allowances
- Spouse, Exemptions, Exemptions and
Dependency Allowances
- 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
- Fellowships, Scholarships and fellowships.
- 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, Nonresident Spouse Treated as a Resident, Ending the Choice
- Filing requirements:
-
- By filing status, Filing Requirements
- Foreign currency, Foreign Currency
- When to file and pay, When To File and Pay, Return filed before test is met., Filing Requirements—Where, When, and How
- Where to file, Where To File, Filing Requirements—Where, When, and How
- Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer.
- Foreign earned income exclusion:
-
- Choosing, Choosing the Exclusion, When You Can Choose the Exclusion
- Defined, Foreign Earned Income Exclusion
- Earned income credit, Earned income credit.
- Foreign tax credit, Foreign tax credit or deduction.
- Income received after year earned, Paid in year following work., Example.
- Limit, Limit on Excludable Amount, Physical presence test., Foreign Earned
Income Exclusion
- Maximum exclusion, Limit on Excludable Amount, Physical presence test.
- Part-year exclusion, Part-year exclusion.
- Physical presence test, maximum exclusion, Physical presence test.
- Requirements, Who Qualifies for the Exclusions and the Deduction?, Exclusion of Meals and Lodging
- Revoking choice, Revoking the Exclusion
- Foreign earned income:
-
- Defined, Foreign Earned Income, More information.
- U.S. Government employees, U.S. Government Employees, More information.
- 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, Who Qualifies for the Exclusions and the Deduction?, Exclusion of Meals and Lodging
- Second foreign household, Second foreign household.
- Foreign housing exclusion:
-
- Earned income credit, Earned income credit.
- Foreign tax credit, Foreign tax credit or deduction.
- Foreign tax credit:
-
- Earned income exclusion, Foreign tax credit or deduction., Foreign tax credit or deduction.
- Foreign taxes:
-
- Credit for, Foreign tax credit., Taxes of Foreign Countries and U.S. Possessions, Deduction for Other Foreign Taxes, Common Benefits
- Deduction for, Taxes of Foreign Countries and U.S. Possessions, Deduction for Other Foreign Taxes, Common Benefits, Deductions
- Paid on excluded income, Foreign taxes paid on excluded income.
- Foreign:
-
- Camps, Foreign camps.
- Country, defined, Foreign Country
- Currency, Foreign Currency
- Earned income, Foreign Earned Income, Exclusion of Meals and Lodging, Foreign Earned Income
- Household, second, Second foreign household.
- Form:
-
- 1040-ES, Estimated Tax
- 1040X, Return filed before test is met., How To Make the Choice
- 1116, Credit for Foreign Income Taxes
- 2032, Foreign affiliate.
- 2350, How to get an extension.
- 2555, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555
- 2555-EZ, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555
- 3115, Blocked Income
- 3903, Forms To File
- 4361, Members of the Clergy
- 4563, American Samoa.
- 4868, Automatic 6-month extension.
- 673, Statement.,
- 8689, Non-USVI resident with USVI income.
- 8822, Reminders
- W-4, Foreign tax credit.
- Free tax services, How To Get Tax Help, Contacting your Taxpayer Advocate.
- Frequently asked questions (FAQs), Questions and Answers, Penalties and Interest
- Fulbright grant, Fulbright Grant, Scholarship and Fellowship Grantees
I
- Illustrated example, Illustrated Example,
- Income:
-
- Apprentices, treaty benefits for, Common Benefits
- Artist, Income of an artist.
- Blocked, Blocked Income
- Community, Community income.
- Corporation, Income from a corporation.
- Earned, Foreign Earned Income, Exclusion of Meals and Lodging, Foreign Earned Income
- Employer's property or facilities, use of, Use of employer's property or facilities.
- Investment, treaty benefits for, Common Benefits
- Partnership, Income from a sole proprietorship or partnership.
- Pensions and annuities, Pensions and annuities., Common Benefits
- Personal service, treaty benefits for, Common Benefits
- Professional fees, Professional fees.
- Professors, treaty benefits for, Common Benefits
- Railroad retirement benefits, Social Security and
Railroad 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 and
Railroad 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, Common Benefits
- Teachers, treaty benefits for, Common Benefits
- Trainees, treaty benefits for, Common Benefits
- Unearned, Earned and Unearned Income
- Indefinite assignment, Temporary or Indefinite Assignment
- Individual retirement arrangements (IRAs), Contributions to Individual Retirement Arrangements
- Individual taxpayer identification number (ITIN), Social security number.
- Investment income, treaty benefits for, Common Benefits
- IRAs, Contributions to Individual Retirement Arrangements
P
- Part-year exclusion, Part-year exclusion.
- Pay for personal services, Earned income., Common Benefits
- 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
- Pensions and annuities:
-
- Income from, Pensions and annuities., Common Benefits
- Withholding from, Withholding from pension payments.
- Physical presence test:
-
- 12-month period, How to figure the 12-month period.
- Defined, Physical Presence Test
- Maximum exclusion, Physical presence test.
- Meeting the requirements, Meeting the Requirements
of Either the Bona Fide
Residence Test or the
Physical Presence Test
- Waiver of time requirements, Waiver of Time Requirements, U.S. Travel Restrictions
- Professors, treaty benefits for, Common Benefits
- Publications (see Tax help)
- Puerto Rico:
-
- Possession exclusion, Puerto Rico and Virgin Islands
- Residents of, Puerto Rico.
S
- Scholarship and fellowship grants, Scholarship and Fellowship Grantees
- Scholarships, Scholarships and fellowships.
- Second foreign household, Second foreign household., Married Couples
- Self-employment tax:
-
- Clergy, Members of the Clergy
- Exemption from, Exemption From Social Security and Medicare Taxes
- How to pay, Social Security Tax
and Self-Employment Tax
- Who must pay, Who Must Pay Self-Employment Tax?
- Social security and Medicare taxes, Social Security and Medicare Taxes
- Social security benefits, Social Security and
Railroad Retirement Benefits
- Social security number:
-
- Dependents, Reminders, Social security number.
- Nonresident spouse, Social Security Number (SSN)
- Source of earned income, Source of Earned Income
- Spouse, exemption for, Exemptions, Exemptions and
Dependency Allowances
- Students, treaty benefits for, Common Benefits
- Substantial presence test, Resident alien.
- Suggestions for publication, Comments and suggestions.
T
- Taiwan, American Institute in, American Institute in Taiwan.
- Tax help, How To Get Tax Help
- Tax help:
-
- Inside U.S., Services Available Inside the United States
- Outside U.S., Services Available Outside the United States, Contacting your Taxpayer Advocate.
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Tax home, Tax Home in Foreign Country, Temporary or Indefinite Assignment
- Tax treaties:
-
- Benefits of, Common Benefits, Tax Treaty Benefits
- Competent authority assistance, Competent Authority Assistance
- Determining residence, Special agreements and treaties.
- Obtaining copies of, Obtaining Copies of Tax Treaties
- Purpose of, Purpose of Tax Treaties
- Table of, Obtaining Copies of Tax Treaties
- Taxpayer Advocate, Contacting your Taxpayer Advocate., Contacting your Taxpayer Advocate.
- Teachers, treaty benefits for, Common Benefits
- Temporary assignment, expenses, Temporary or Indefinite Assignment
- Totalization agreements, Binational Social Security (Totalization) Agreements
- Trainees, treaty benefits for, Common Benefits
- Travel restrictions, U.S. Travel Restrictions
- Treaties (see Tax treaties)
- TTY/TDD information, How To Get Tax Help
W
- Waiver of time requirements, Waiver of Time Requirements, U.S. Travel Restrictions
- When to file and pay, When To File and Pay, Return filed before test is met., Filing Requirements—Where, When, and How
- 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)
- Withholding:
-
- Income tax, Income Tax Withholding , Income Tax Withholding
- Pension payments, Withholding from pension payments.
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