Irs Publication 54 - Tax Guide For U.s. Citizens And Resident Aliens Abroad

related to the amounts you exclude. Among the

Your income, filing status, and age generally

topics discussed in chapter 5 are:

determine whether you must file an income tax

return. Generally, you must file a return for 2008

•

Exemptions,

if your gross income from worldwide sources is

•

Contributions to foreign organizations,

at least the amount shown for your filing status in

the following table.

•

Foreign moving expenses,

Filing

•

Contributions to individual retirement ar-

Filing Status*

Amount

rangements (IRAs), and

Information

Single . . . . . . . . . . . . . . . . . . . . . . $ 8,950

•

Foreign taxes.

65 or older . . . . . . . . . . . . . . . . . . $10,300

Head of household . . . . . . . . . . . . . . $11,500

65 or older . . . . . . . . . . . . . . . . . . $12,850

Tax treaty benefits. Chapter 6 discusses

Qualifying widow(er) . . . . . . . . . . . . . $14,400

Topics

some benefits that are common to most tax

65 or older . . . . . . . . . . . . . . . . . . $15,450

treaties and explains how to get help if you think

This chapter discusses:

Married filing jointly . . . . . . . . . . . . . . $17,900

you are not receiving a treaty benefit to which

Not living with spouse at end of year

$ 3,500

•

One spouse 65 or older . . . . . . . . . . $18,950

you are entitled. It also explains how to get

Whether you have to file a return,

Both spouses 65 or older . . . . . . . . . $20,000

copies of tax treaties.

•

When to file your return and pay any tax

Married filing separately . . . . . . . . . . . $ 3,500

How to get tax help. Chapter 7 is an explana-

due,

*If you are the dependent of another taxpayer, see the

tion of how to get information and assistance

instructions for Form 1040 for more information on

•

How to treat foreign currency,

from the IRS.

whether you must file a return.

•

How to file electronically,

Questions and answers. Frequently asked

Gross income. This includes all income you

•

questions and answers to those questions are

Where to file your return,

receive in the form of money, goods, property,

presented in the back of the publication.

•

When you can treat your nonresident alien

and services that is not exempt from tax.

Comments and suggestions. We welcome

For purposes of determining whether you

spouse as a resident, and

your comments about this publication and your

must file a return, gross income includes any

•

When you may have to make estimated

suggestions for future editions.

income that you can exclude as foreign earned

tax payments.

You can write to us at the following address:

income or as a foreign housing amount.

If you are self-employed, your gross income

Useful Items

includes the amount on line 7 of Schedule C

Internal Revenue Service

(Form 1040), Profit or Loss From Business, or

Individual Forms and Publications Branch

You may want to see:

line 1 of Schedule C-EZ (Form 1040), Net Profit

SE:W:CAR:MP:T:I

From Business.

1111 Constitution Ave. NW, IR-6526

Publication

Washington, DC 20224

Self-employed individuals. If your net earn-

Armed Forces’ Tax Guide

ings from self-employment are $400 or more,

We respond to many letters by telephone.

501

Exemptions, Standard Deduction,

you must file a return even if your gross income

Therefore, it would be helpful if you would in-

and Filing Information

is below the amount listed for your filing status in

clude your daytime phone number, including the

the table shown earlier. Net earnings from

505

Tax Withholding and Estimated Tax

area code, in your correspondence.

self-employment are defined in Publication 334,

You can email us at *taxforms@irs.gov. (The

519

U.S. Tax Guide for Aliens

Tax Guide for Small Business.

asterisk must be included in the address.)

970

Tax Benefits for Education

Please put “Publications Comment” on the sub-

65 or older. You are considered to be age 65

ject line. Although we cannot respond individu-

on the day before your 65th birthday. For exam-

Form (and Instructions)

ally to each email, we do appreciate your

ple, if your 65th birthday is on January 1, 2009,

feedback and will consider your comments as

you are considered 65 for 2008.

1040-ES Estimated Tax for Individuals

we revise our tax products.

Residents of U.S. possessions. If you are

1040X Amended U.S. Individual Income

Ordering forms and publications. Visit

(or were) a bona fide resident of a U.S. posses-

Tax Return

to download forms and

sion, you may be required to file Form 8898,

publications, call 1-800-829-3676, or write to the

2350 Application for Extension of Time

Statement for Individuals Who Begin or End

address below and receive a response within 10

To File U.S. Income Tax Return

Residency in a U.S. Possession. See the in-

days after your request is received.

structions on the form for more information.

2555 Foreign Earned Income

When To File and Pay

2555-EZ Foreign Earned Income

Internal Revenue Service

Exclusion

1201 N. Mitsubishi Motorway

If you file on the calendar year basis, the due

Bloomington, IL 61705-6613

4868 Application for Automatic Extension

date for filing your return is April 15 of the follow-

of Time To File U.S. Individual

ing year. If you file on a fiscal year basis (a year

Income Tax Return

Tax questions. If you have a tax question,

ending on the last day of any month except

check the information available on

8822 Change of Address

December), the due date is 3 months and 15

or call 1-800-829-1040. We cannot answer tax

days after the close of your fiscal year. In gen-

questions sent to either of the above addresses.

See chapter 7 for information about getting

eral, the tax shown on your return should be paid

by the due date of the return, without regard to

these publications and forms.

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. —

Filing Requirements

falls on a Saturday, Sunday, or legal holiday, the

due date is delayed until the next business day.

If you are a U.S. citizen or resident alien, the

A tax return delivered by the U.S. mail

rules for filing income, estate, and gift tax returns

or a designated delivery service that is

and for paying estimated tax are generally the

postmarked or dated by the delivery

CAUTION

same whether you are in the United States or

service on or before the due date is considered

abroad.

to have been filed on or before that date. See

Chapter 1 Filing Information

Page 3

Irs Publication 54 - Tax Guide For U.s. Citizens And Resident Aliens Abroad - 2008 Page 3

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