Publication 54 - Tax Guide For U.s. Citizens And Resident Aliens Abroad - 2006 Page 44
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44Foreign taxes: (Cont.)
Professors, treaty benefits
Pay for personal
Suggestions for
Deduction for . . . . 32-33, 34, 42
for . . . . . . . . . . . . . . . . . . . . . . . 34
services . . . . . . . . . . . . . . . 15, 34
publication . . . . . . . . . . . . . . . . . 3
Paid on excluded
Railroad retirement
Paying U.S. tax in foreign
income . . . . . . . . . . . . . . . . . . 32
benefits . . . . . . . . . . . . . . . . . . 41
currency . . . . . . . . . . . . . . . . . . . 5
T
Reimbursement of employee
Form:
Payment of tax . . . . . . . . . . . . . . . 3
Taiwan, American Institute
expenses . . . . . . . . . . . . . . . . 17
1040-ES . . . . . . . . . . . . . . . . . . . . 7
Penalties and interest . . . . . . . 43
in . . . . . . . . . . . . . . . . . . . . . . . . . 18
Reimbursement of moving
1040X . . . . . . . . . . . . . . . . . . . . 4, 7
Pensions and annuities:
Tax help . . . . . . . . . . . . . . . . . . . . . 37
expenses . . . . . . . . . . . . . . . . 17
1116 . . . . . . . . . . . . . . . . . . . . . . 32
Income from . . . . . . . . . . . 16, 34
Tax home . . . . . . . . . . . . . . . . 12-13
Rental . . . . . . . . . . . . . . . . . . . . . 16
2032 . . . . . . . . . . . . . . . . . . . . . . 10
Withholding from . . . . . . . . . . . . 8
Tax treaties:
Royalties . . . . . . . . . . . . . . . . . . 16
2350 . . . . . . . . . . . . . . . . . . . . . . . 4
Physical presence test:
Benefits of . . . . . . . . . . . . . . . . . 34
Social security benefits . . . . . 41
2555 . . . . . . . . . . . . . . . . . . 19, 22
12-month period . . . . . . . . . . . . 14
Competent authority
Sole proprietorship . . . . . . . . . 16
2555-EZ . . . . . . . . . . . . . . . 19, 22
Defined . . . . . . . . . . . . . . . . . . . . 14
assistance . . . . . . . . . . . . . . . 34
Source of . . . . . . . . . . . . . . . . . . 16
3115 . . . . . . . . . . . . . . . . . . . . . . . 5
Maximum exclusion . . . . . . . . 19
Determining residence . . . . . . 13
Stock options . . . . . . . . . . . . . . 16
3903 . . . . . . . . . . . . . . . . . . . . . . 31
Meeting the
Obtaining copies of . . . . . . . . . 35
Students, treaty benefits
4361 . . . . . . . . . . . . . . . . . . . . . . 11
requirements . . . . . . . . . . . . . 40
Purpose of . . . . . . . . . . . . . . . . . 34
for . . . . . . . . . . . . . . . . . . . . . . . 34
4563 . . . . . . . . . . . . . . . . . . . . . . 13
Waiver of time
Table of . . . . . . . . . . . . . . . . . . . 36
Teachers, treaty benefits
4868 . . . . . . . . . . . . . . . . . . . . . . . 4
requirements . . . . . . . . . . . . . 15
Taxpayer Advocate . . . . . . . . . . 37
for . . . . . . . . . . . . . . . . . . . . . . . 34
673 . . . . . . . . . . . . . . . . . . . . . . . . . 8
Professors, treaty benefits
Trainees, treaty benefits
8689 . . . . . . . . . . . . . . . . . . . . . . . 6
Teachers, treaty benefits
for . . . . . . . . . . . . . . . . . . . . . . . . 34
for . . . . . . . . . . . . . . . . . . . . . . . 34
8822 . . . . . . . . . . . . . . . . . . . . . . . 2
for . . . . . . . . . . . . . . . . . . . . . . . . 34
Publications (See Tax help)
Unearned . . . . . . . . . . . . . . . . . . 16
W-4 . . . . . . . . . . . . . . . . . . . . . . . . 8
Temporary assignment,
Puerto Rico:
Indefinite assignment . . . . . . . 13
expenses . . . . . . . . . . . . . . . . . 13
Free tax services . . . . . . . . . . . . 37
Possession exclusion . . . . . . . 13
Individual retirement
Frequently asked questions
Totalization agreements . . . . . 10
Residents of . . . . . . . . . . . . . . . 13
arrangements (IRAs) . . . . . . 31
(FAQs) . . . . . . . . . . . . . . . . . 39-43
Trainees, treaty benefits
Individual taxpayer
for . . . . . . . . . . . . . . . . . . . . . . . . 34
Fulbright grant . . . . . . . . . . . . 5, 42
Q
identification number
Travel restrictions . . . . . . . . . . . 15
(ITIN) . . . . . . . . . . . . . . . . . . . . . . 30
Questions and
Treaties (See Tax treaties)
G
Investment income, treaty
answers . . . . . . . . . . . . . . . . 39-43
TTY/TDD information . . . . . . . . 37
General tax questions . . . . . . . 42
benefits for . . . . . . . . . . . . . . . . 34
Green card test . . . . . . . . . . . . . . . 2
IRAs . . . . . . . . . . . . . . . . . . . . . . . . 31
R
U
Guam:
Railroad retirement
Possession exclusion . . . . . . . 13
U.S. Government
L
benefits . . . . . . . . . . . . . . . . . . . 41
Residents of . . . . . . . . . . . . . . . . 6
employees . . . . . . . . . . . . . . . . 18
Limit on:
Reimbursement:
Where to file . . . . . . . . . . . . . . . . 6
U.S. Virgin Islands:
Accountable plan . . . . . . . . . . . 17
Foreign housing
Possession exclusion . . . . . . . 13
Employee expenses . . . . . . . . 17
deduction . . . . . . . . . . . . . . . . 21
H
Moving expenses . . . . . . . . . . 17
Income exclusion . . . . . . . . 18-19
V
Help (See Tax help)
Limit on housing
Resident alien defined . . . . . . . . 2
Housing:
Virgin Islands:
expenses . . . . . . . . . . . . . . . . . 21
Revoking choice to
Amount . . . . . . . . . . . . . . . . 20, 21
Nonresidents of . . . . . . . . . . . . . 6
Lodging, exclusion of . . . . . . . 18
exclude . . . . . . . . . . . . . . . . . . . 20
Deduction . . . . . . . . . . . . . . 20, 21
Residents of . . . . . . . . . . . . . . . . 6
Exclusion . . . . . . . . . . . . . . . 20-21
Where to file . . . . . . . . . . . . . . . . 6
M
S
Expenses . . . . . . . . . . . . . . . . . . 20
Scholarship and fellowship
Married couples . . . . . . . . . . . . . 21
Housing expenses, limit . . . . . 21
W
grants . . . . . . . . . . . . . . . . . . . . . 42
Meals and lodging, exclusion
Waiver of time
of . . . . . . . . . . . . . . . . . . . . . . . . . 18
Scholarships . . . . . . . . . . . . . . . . 16
I
requirements . . . . . . . . . . . . . . 15
Second foreign
More information (See Tax help)
Illustrated example . . . . . . . 22-23
When to file and pay . . . . 3-5, 39
household . . . . . . . . . . . . . . . . 21
Moving:
Income:
Where to file:
Allocating expenses . . . . . . . . 31
Self-employment tax:
Apprentices, treaty benefits
Claiming
Deducting expenses . . . . . . . . 31
Clergy . . . . . . . . . . . . . . . . . . . . . 11
for . . . . . . . . . . . . . . . . . . . . . . . 34
exclusion/deduction . . . . . . . 6
Reimbursement of
Exemption from . . . . . . . . . . . . 11
Artist . . . . . . . . . . . . . . . . . . . . . . 16
Commonwealth of the Northern
How to pay . . . . . . . . . . . . . . . . 41
expenses . . . . . . . . . . . . . . . . 17
Blocked . . . . . . . . . . . . . . . . . . . . . 5
Mariana Islands
Who must pay . . . . . . . . . . . . . 10
Community . . . . . . . . . . . . . . . . 19
residents . . . . . . . . . . . . . . . . . 6
Social security and Medicare
N
Corporation . . . . . . . . . . . . . . . . 16
Guam residents . . . . . . . . . . . . . 6
taxes . . . . . . . . . . . . . . . . . . . . . . . 8
Earned . . . . . . . . . . . . . 15-18, 40
Nonresident spouse:
No legal residence in
Social security benefits . . . . . 41
Employer’s property or facilities,
Social security number . . . . . . 6
U.S. . . . . . . . . . . . . . . . . . . . . . . 6
Social security number:
use of . . . . . . . . . . . . . . . . . . . 17
Virgin Islands residents,
Treated as resident . . . . . . . . 6-7
Dependents . . . . . . . . . . . . . . . . 30
Investment, treaty benefits
nonresidents . . . . . . . . . . . . . . 6
Northern Mariana Islands:
Nonresident spouse . . . . . . . . . 6
for . . . . . . . . . . . . . . . . . . . . . . . 34
Possession exclusion . . . . . . . 13
Withholding:
Source of earned income . . . . 16
Partnership . . . . . . . . . . . . . . . . 16
Residents of . . . . . . . . . . . . . . . . 6
Income tax . . . . . . . . . . . . . . . 8, 41
Pensions and annuities . . . . 16,
Spouse, exemption for . . . . . 30,
Where to file . . . . . . . . . . . . . . . . 6
Pension payments . . . . . . . . . . . 8
34
41
Personal service, treaty benefits
Students, treaty benefits
P
for . . . . . . . . . . . . . . . . . . . . . . . 34
for . . . . . . . . . . . . . . . . . . . . . . . . 34
Part-year exclusion . . . . . . . . . . 19
Professional fees . . . . . . . . . . . 16
Substantial presence test . . . . 2
Page 44
Publication 54 (2006)
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