Publication 54 - Tax Guide For U.s. Citizens And Resident Aliens Abroad - 2006 Page 3
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44Tax treaty benefits. Chapter 6 discusses
same whether you are in the United States or
some benefits that are common to most tax
abroad.
treaties and explains how to get help if you think
1.
Your income, filing status, and age generally
you are not receiving a treaty benefit to which
determine whether you must file an income tax
you are entitled. It also explains how to get
return. Generally, you must file a return for 2006
copies of tax treaties.
if your gross income from worldwide sources is
Filing
at least the amount shown for your filing status in
How to get tax help. Chapter 7 is an explana-
the following table.
tion of how to get information and assistance
Information
from the IRS.
Questions and answers. Frequently asked
Filing Status*
Amount
questions and answers to those questions are
Single . . . . . . . . . . . . . . . . . . . . . . $ 8,450
65 or older . . . . . . . . . . . . . . . . . . $ 9,700
presented in the back of the publication.
Topics
Head of household . . . . . . . . . . . . . . $10,850
Comments and suggestions. We welcome
This chapter discusses:
65 or older . . . . . . . . . . . . . . . . . . $12,100
your comments about this publication and your
Qualifying widow(er) . . . . . . . . . . . . . $13,600
•
suggestions for future editions.
Whether you have to file a return,
65 or older . . . . . . . . . . . . . . . . . . $14,600
Married filing jointly . . . . . . . . . . . . . . $16,900
You can write to us at the following address:
•
When to file your return and pay any tax
Not living with spouse at end of year
$ 3,300
Internal Revenue Service
due,
One spouse 65 or older . . . . . . . . . . $17,900
Individual Forms and Publications Branch
•
Both spouses 65 or older . . . . . . . . . $18,900
How to treat foreign currency,
SE:W:CAR:MP:T:I
Married filing separately . . . . . . . . . . . $ 3,300
•
1111 Constitution Ave. NW, IR-6406
Where to file your return,
*If you are the dependent of another taxpayer, see the
Washington, DC 20224
•
instructions for Form 1040 for more information on
When you can treat your nonresident alien
whether you must file a return.
spouse as a resident, and
We respond to many letters by telephone.
•
Therefore, it would be helpful if you would in-
When you may have to make estimated
Gross income. This includes all income you
clude your daytime phone number, including the
tax payments.
receive in the form of money, goods, property,
area code, in your correspondence.
and services that is not exempt from tax.
You can email us at *taxforms@irs.gov. (The
Useful Items
For purposes of determining whether you
asterisk must be included in the address.)
You may want to see:
must file a return, gross income includes any
Please put “Publications Comment” on the sub-
income that you can exclude as foreign earned
ject line. Although we cannot respond individu-
Publication
income or as a foreign housing amount.
ally to each email, we do appreciate your
If you are self-employed, your gross income
feedback and will consider your comments as
3
Armed Forces’ Tax Guide
includes the amount on line 7 of Schedule C
we revise our tax products.
501
Exemptions, Standard Deduction,
(Form 1040), Profit or Loss From Business, or
Ordering forms and publications. Visit
and Filing Information
line 1 of Schedule C-EZ (Form 1040), Net Profit
to download forms and
From Business.
505
Tax Withholding and Estimated Tax
publications, call 1-800-829-3676, or write to the
address shown below and receive a response
519
U.S. Tax Guide for Aliens
Self-employed individuals. If your net earn-
within 10 business days after your request is
ings from self-employment are $400 or more,
970
Tax Benefits for Education
received.
you must file a return even if your gross income
National Distribution Center
is below the amount listed for your filing status in
Form (and Instructions)
P.O. Box 8903
the table shown earlier. Net earnings from
Bloomington, IL 61702 – 8903
1040-ES Estimated Tax for Individuals
self-employment are defined in Publication 334,
Tax Guide for Small Business.
1040X Amended U.S. Individual Income
Tax questions. If you have a tax question,
Tax Return
65 or older. You are considered to be age 65
visit or call 1-800-829-1040. We
2350 Application for Extension of Time
on the day before your 65th birthday. For exam-
cannot answer tax questions sent to either of the
To File U.S. Income Tax Return
ple, if your 65th birthday is on January 1, 2007,
addresses above.
you are considered 65 for 2006.
2555 Foreign Earned Income
2555-EZ Foreign Earned Income
Residents of U.S. possessions. If you are
Exclusion
(or were) a bona fide resident of a U.S. posses-
4868 Application for Automatic Extension
sion, you may be required to file Form 8898,
of Time To File U.S. Individual
Statement for Individuals Who Begin or End
Income Tax Return
Residency in a U.S. Possession. See the in-
structions on the form for more information.
8822 Change of Address
SS-5 Application for a Social Security
When To File and Pay
Card
If you file on the calendar year basis, the due
W-7 Application for IRS Individual
date for filing your return is April 15 of the follow-
Taxpayer Identification Number
ing year. If you file on a fiscal year basis (a year
ending on the last day of any month except
See chapter 7 for information about getting
December), the due date is 3 months and 15
these publications and forms.
days after the close of your fiscal year. In gen-
eral, the tax shown on your return should be paid
by the due date of the return, without regard to
Filing Requirements
any extension of time for filing the return.
When the due date for doing any act for tax
purposes — filing a return, paying taxes, etc. —
If you are a U.S. citizen or resident alien, the
falls on a Saturday, Sunday, or legal holiday, the
rules for filing income, estate, and gift tax returns
and for paying estimated tax are generally the
due date is delayed until the next business day.
Chapter 1 Filing Information
Page 3
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