Publication 54 - Tax Guide For U.s. Citizens And Resident Aliens Abroad - 2006 Page 43
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44sources within Puerto Rico is ex-
year and you do not choose to treat
1) Does the June 15 extended
income, excluding my salary for
due date for filing my return be-
empt from U.S. tax if you are a
services abroad that will be ex-
your nonresident alien spouse as a
cause both my tax home and my
bona fide resident of Puerto Rico
empt after I have met the qualifi-
resident alien, then you are treated
abode are outside the United
during the entire tax year. The in-
as unmarried for head of house-
cations?
States and Puerto Rico on the
come you received from Puerto Ri-
hold purposes. You must have an-
regular due date relieve me from
can sources the year you moved to
No. If you file a return before you
other qualifying person and meet
having to pay interest on tax not
Puerto Rico is not exempt. The tax
qualify for the exclusion, you must
the other tests to be eligible to file
paid by April 15?
paid to Puerto Rico in the year you
as head of household. You can use
report all income, including all in-
moved to Puerto Rico can be
the head of household column in
come for services performed
No. An extension, whether an auto-
claimed as a foreign tax credit on
the Tax Table or Section D of the
abroad, and pay tax on all of it.
matic extension or one requested
Form 1116.
Tax Computation Worksheet.
After you meet the qualifications,
in writing, does not relieve you of
It may be advantageous to
you can file a claim for refund by
12) I am a U.S. citizen married to
the payment of interest on the tax
choose to treat your nonresident
excluding the income earned
a nonresident alien. Can I qualify
due as of April 15 following the year
alien spouse as a U.S. resident and
abroad. If you defer the filing of
to use the head of household tax
for which the return is filed. The
file a joint income tax return. Once
your return, you can avoid interest
rates?
interest should be included in your
you make the choice, however, you
on tax due on your return to be filed
payment.
must report the worldwide income
Yes. Although your nonresident
by paying the tax you estimate you
of both yourself and your spouse.
alien spouse cannot qualify you as
will owe with your request for an
2) If I wait to file my return until I
For more information on head
a head of household, you may
qualify for the foreign earned in-
extension of time to file on Form
of household filing status, get Pub-
qualify if you maintain a household
come exclusion, I will be
2350, or by paying enough esti-
lication 501, Exemptions, Standard
for a qualifying child or other rela-
charged interest on the U.S. tax I
mated tax to cover any tax that you
Deduction, and Filing Information.
tive.
will owe. To avoid being charged
expect will be due on the return.
If your spouse was a nonresi-
interest, can I file my return on
Penalties and Interest
dent alien at any time during the
time, reporting only my taxable
To help us develop a more useful index, please let us know if you have ideas for index entries.
Index
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A
Competent authority
Earned income credit . . . . 20, 21
Household, second . . . . . . . . . 21
assistance . . . . . . . . . . . . . . . . 34
Employer-provided
Foreign currency, deposit with
Alien:
Contributions:
amounts . . . . . . . . . . . . . . . . . . 21
disbursing officer . . . . . . . . . . 5
Resident . . . . . . . . . . . . . . . . . . . . 2
To foreign charitable
Estimated tax . . . . . . . . . . . . . . . . 7
Foreign earned income:
American Institute in Taiwan,
organizations . . . . . . . . . . . . 30
Defined . . . . . . . . . . . . . . . . . 15-18
U.S. employees of . . . . . . . . . 18
Exclusion:
To IRAs . . . . . . . . . . . . . . . . . . . 31
U.S. Government
Foreign earned
American Samoa, possession
Conventions, income tax . . . . 34
employees . . . . . . . . . . . . . . . 18
income . . . . . . . . . . . . . . . 18-19
exclusion . . . . . . . . . . . . . . . . . 13
Credit:
Housing . . . . . . . . . . . . . . . . . . . 21
Foreign earned income
Apprentices, treaty benefits
Earned income . . . . . . . . . 20, 21
Meals and lodging . . . . . . . . . . 18
exclusion:
for . . . . . . . . . . . . . . . . . . . . . . . . 34
Foreign tax . . . . . . . 8, 32-33, 34
U.S. possessions . . . . . . . . . . . 13
Choosing . . . . . . . . . . . . . . . . . . 19
Assistance (See Tax help)
Related to excluded
Defined . . . . . . . . . . . . . . . . . . . . 18
Exemptions:
income . . . . . . . . . . . . . . . . . . 30
Earned income credit . . . . . . . 20
Dependents . . . . . . . . . . . . 30, 41
B
Currency:
Spouse . . . . . . . . . . . . . . . . 30, 41
Foreign tax credit . . . . . . . . . . . 20
Foreign . . . . . . . . . . . . . . . . . . . . . 5
Income received after year
Extensions:
Binational social security
earned . . . . . . . . . . . . . . . 18-19
Filing income tax return . . . . 4-5
agreements . . . . . . . . . . . . . . . 10
Limit . . . . . . . . . . . . . . . . 18-19, 41
Meeting bona fide residence or
Blocked income . . . . . . . . . . . . . . 5
D
Maximum exclusion . . . . . 18-19
physical presence test . . . . . 4
Bona fide residence test:
Deductions:
Part-year exclusion . . . . . . . . . 19
Defined . . . . . . . . . . . . . . . . . . . . 13
Contributions to foreign
Physical presence test,
First year . . . . . . . . . . . . . . . . . . 14
charitable
F
maximum exclusion . . . . . . 19
Last year . . . . . . . . . . . . . . . . . . 14
organizations . . . . . . . . . . . . 30
Fellowships . . . . . . . . . . . . . . . . . 16
Requirements . . . . . . . . . . . 11-18
Meeting the
Foreign taxes . . . . 32-33, 34, 42
Figuring estimated tax on
Revoking choice . . . . . . . . . . . 20
Housing, foreign . . . . . . . . . . . . 21
requirements . . . . . . . . . . . . . 40
nonconvertible foreign
Foreign housing exclusion:
IRA contributions . . . . . . . . . . . 31
Qualifying for . . . . . . . . . . . . 13-14
income . . . . . . . . . . . . . . . . . . . . . 5
Earned income credit . . . . . . . 21
Moving expenses . . . . . . . . . . 31
Treaty provisions . . . . . . . . . . . 13
Foreign tax credit . . . . . . . . . . . 21
Figuring U.S. income tax . . . . . 5
Related to excluded
Voting by absentee
Filing information:
Foreign housing exclusion/
income . . . . . . . . . . . . . . . . . . 30
ballot . . . . . . . . . . . . . . . . . . . . 14
Estimated tax . . . . . . . . . . . . . . . 7
deduction:
Reporting . . . . . . . . . . . . . . . 33-34
Waiver of time
Filing requirements . . . . . . . . . . 3
Carryover of deduction . . . . . 21
Dependents:
requirements . . . . . . . . . . . . . 15
Nonresident spouse treated as
Deduction, figuring . . . . . . . . . 21
Exemption for . . . . . . . . . . 30, 41
resident . . . . . . . . . . . . . . . . 6-7
Exclusion, figuring . . . . . . . . . . 21
Individual taxpayer identification
Housing amount . . . . . . . . . . . . 20
Filing requirements:
C
number (ITIN) . . . . . . . . . . . . 30
Housing expenses . . . . . . . . . . 20
By filing status . . . . . . . . . . . . . . 3
Social security number . . . . . 30
Camps, foreign . . . . . . . . . . . . . . 18
Married couples . . . . . . . . . . . . 21
Foreign currency . . . . . . . . . . . . 5
Deposit of foreign currency with
Carryover of housing
Requirements . . . . . . . . . . . 11-18
When to file and pay . . . . . . . 3-5,
disbursing officer . . . . . . . . . . 5
deduction . . . . . . . . . . . . . . . . . 21
Second foreign
39
Change of address . . . . . . . . . . . 2
household . . . . . . . . . . . . . . . 21
Where to file . . . . . . . . . . . . . 6, 39
Choosing the exclusion . . . . . 19
E
Foreign tax credit:
Foreign:
Clergy, self-employment tax
Earned income
Earned income:
Camps . . . . . . . . . . . . . . . . . . . . 18
on . . . . . . . . . . . . . . . . . . . . . . . . . 11
exclusion . . . . . . . . . . . . 20, 21
Foreign . . . . . . . . . . . . . 15-18, 40
Country, defined . . . . . . . . . . . 13
Comments on publication . . . . 3
Source of . . . . . . . . . . . . . . . . . . 16
Currency . . . . . . . . . . . . . . . . . . . . 5
Foreign taxes:
Community income . . . . . . . . . 19
Types of . . . . . . . . . . . . . . . . 16-18
Earned income . . . . . . 15-18, 40
Credit for . . . . . . . . . 8, 32-33, 34
Publication 54 (2006)
Page 43
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