Publication 54 - Tax Guide For U.s. Citizens And Resident Aliens Abroad - 2006
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44Publication 54
Contents
Cat. No. 14999E
What’s New . . . . . . . . . . . . . . . . . . . . . 1
Department
Tax Guide for
Reminders . . . . . . . . . . . . . . . . . . . . . . 2
of the
Treasury
Introduction . . . . . . . . . . . . . . . . . . . . . 2
U.S. Citizens
Internal
1. Filing Information . . . . . . . . . . . . . . . 3
Revenue
Filing Requirements . . . . . . . . . . . . . 3
Service
Nonresident Alien Spouse
and
Treated as a Resident . . . . . . . . . 6
Estimated Tax . . . . . . . . . . . . . . . . . 7
Resident Aliens
2. Withholding Tax . . . . . . . . . . . . . . . . 8
Income Tax Withholding . . . . . . . . . . 8
30% Flat Rate Withholding . . . . . . . . 8
Abroad
Social Security and Medicare
Taxes . . . . . . . . . . . . . . . . . . . . 8
3. Self-Employment Tax . . . . . . . . . . . . 10
Who Must Pay Self-Employment
Tax? . . . . . . . . . . . . . . . . . . . . 10
For use in preparing
Exemption From Social
Security and Medicare Taxes . . . . 11
2006
Returns
4. Foreign Earned Income and
Housing: Exclusion – Deduction . . . 11
Who Qualifies for the Exclusions
and the Deduction? . . . . . . . . . . 11
Requirements . . . . . . . . . . . . . . . . . 11
Foreign Earned Income Exclusion . . . . 18
Foreign Housing Exclusion and
Deduction . . . . . . . . . . . . . . . . . 20
Form 2555 and Form 2555-EZ . . . . . . 22
5. Exemptions, Deductions, and
Credits . . . . . . . . . . . . . . . . . . . . . 30
Items Related to Excluded
Income . . . . . . . . . . . . . . . . . . . 30
Exemptions . . . . . . . . . . . . . . . . . . . 30
Contributions to Foreign
Charitable Organizations . . . . . . . 30
Moving Expenses . . . . . . . . . . . . . . . 31
Contributions to Individual
Retirement Arrangements . . . . . . 31
Taxes of Foreign Countries and
U.S. Possessions . . . . . . . . . . . . 32
How To Report Deductions . . . . . . . . 33
6. Tax Treaty Benefits . . . . . . . . . . . . . 34
Purpose of Tax Treaties . . . . . . . . . . 34
Common Benefits . . . . . . . . . . . . . . 34
Competent Authority Assistance . . . . . 34
Obtaining Copies of Tax Treaties . . . . 35
7. How To Get Tax Help . . . . . . . . . . . . 37
Questions and Answers . . . . . . . . . . . . 39
Index . . . . . . . . . . . . . . . . . . . . . . . . . . 43
What’s New
Exclusion amount. The maximum foreign
earned income exclusion is now adjusted annu-
ally for inflation. For 2006, the maximum exclu-
sion has increased to $82,400. See Limit on
Excludable Amount under Foreign Earned In-
Get forms and other information
come Exclusion in chapter 4.
faster and easier by:
Figuring tax on income not excluded. If you
Internet •
claim the foreign earned income exclusion, the
housing exclusion, or both, you must figure the
tax on your nonexcluded income using the tax
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