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

11) Last May my employer trans-

charged interest on the U.S. tax I

a head of household, you may

For more information on head

ferred me to our office in Puerto

will owe. To avoid being charged

qualify if you maintain a household

of household filing status, get Pub-

interest, can I file my return on

Rico. I understand that my salary

for a qualifying child or other rela-

lication 501, Exemptions, Standard

time, reporting only my taxable

earned in Puerto Rico is tax ex-

tive.

Deduction, and Filing Information.

income, excluding my salary for

empt. Is this correct?

If your spouse was a nonresi-

services abroad that will be ex-

Penalties and Interest

dent alien at any time during the

empt after I have met the qualifi-

As long as your employer is not the

year and you do not choose to treat

cations?

1) Does the June 15 extended

U.S. Government, all income from

your nonresident alien spouse as a

due date for filing my return be-

resident alien, then you are treated

sources within Puerto Rico is ex-

No. If you file a return before you

cause both my tax home and my

as unmarried for head of house-

empt from U.S. tax if you are a

qualify for the exclusion, you must

abode are outside the United

hold purposes. You must have an-

bona fide resident of Puerto Rico

States and Puerto Rico on the

report all income, including all in-

other qualifying person and meet

during the entire tax year. The in-

regular due date relieve me from

come for services performed

the other tests to be eligible to file

come you received from Puerto Ri-

having to pay interest on tax not

abroad, and pay tax on all of it.

as head of household. You can use

can sources the year you moved to

paid by April 15?

After you meet the qualifications,

the head of household column in

Puerto Rico is not exempt. The tax

you can file a claim for refund by

the Tax Table or Section D of the

paid to Puerto Rico in the year you

No. An extension, whether an auto-

excluding the income earned

Tax Computation Worksheet.

moved to Puerto Rico can be

matic extension or one requested

abroad. If you defer the filing of

It may be advantageous to

claimed as a foreign tax credit on

in writing, does not relieve you of

your return, you can avoid interest

choose to treat your nonresident

Form 1116.

the payment of interest on the tax

on tax due on your return to be filed

alien spouse as a U.S. resident and

due as of April 15 following the year

by paying the tax you estimate you

file a joint income tax return. Once

12) I am a U.S. citizen married to

for which the return is filed. The

will owe with your request for an

you make the choice, however, you

a nonresident alien. Can I qualify

interest should be included in your

extension of time to file on Form

must report the worldwide income

to use the head of household tax

payment.

of both yourself and your spouse.

2350, or by paying enough esti-

rates?

mated tax to cover any tax that you

2) If I wait to file my return until I

expect will be due on the return.

Yes. Although your nonresident

qualify for the foreign earned in-

alien spouse cannot qualify you as

come exclusion, I will be

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.

Clergy, self-employment tax

Deposit of foreign currency with

Nonresident spouse treated as

on . . . . . . . . . . . . . . . . . . . . . . . . .

disbursing officer . . . . . . . . . .

resident . . . . . . . . . . . . . . . .

6-7

Alien:

Comments on publication . . . .

Filing requirements:

Resident . . . . . . . . . . . . . . . . . . . .

By filing status . . . . . . . . . . . . . .

Community income . . . . . . . . .

American Institute in Taiwan,

Foreign currency . . . . . . . . . . . .

Competent authority

U.S. employees of . . . . . . . . .

Earned income:

When to file and pay . . . . . . . 3-5,

assistance . . . . . . . . . . . . . . . .

American Samoa, possession

Foreign . . . . . . . . . . . . . 15-19,

exclusion . . . . . . . . . . . . . . . . .

Contributions:

Source of . . . . . . . . . . . . . . . . . .

Where to file . . . . . . . . . . . . . 6,

To foreign charitable

Apprentices, treaty benefits

Types of . . . . . . . . . . . . . . . .

16-18

Foreign:

organizations . . . . . . . . . . . .

for . . . . . . . . . . . . . . . . . . . . . . . .

Earned income credit . . . . 20,

Camps . . . . . . . . . . . . . . . . . . . .

To IRAs . . . . . . . . . . . . . . . . . . .

Assistance (See Tax help)

Employer-provided

Country, defined . . . . . . . . . . .

Conventions, income tax . . . .

amounts . . . . . . . . . . . . . . . . . .

Currency . . . . . . . . . . . . . . . . . . . .

Credit:

Estimated tax . . . . . . . . . . . . . . . .

Earned income . . . . . . 15-19,

Earned income . . . . . . . . . 20,

Exclusion:

Household, second . . . . . . . . .

Binational social security

Foreign tax . . . . . . . 8, 32-33,

Foreign earned

Foreign currency, deposit with

agreements . . . . . . . . . . . . . . .

Related to excluded

income . . . . . . . . . . . . . . .

19-20

disbursing officer . . . . . . . . . .

income . . . . . . . . . . . . . . . . . .

Blocked income . . . . . . . . . . . . . .

Housing . . . . . . . . . . . . . . . . . . .

Foreign earned income:

Currency:

Bona fide residence test:

Meals and lodging . . . . . . . . . .

Defined . . . . . . . . . . . . . . . . .

15-18

Foreign . . . . . . . . . . . . . . . . . . . . .

Defined . . . . . . . . . . . . . . . . . . . .

U.S. possessions . . . . . . . . . . .

U.S. Government

First year . . . . . . . . . . . . . . . . . .

Exemptions:

employees . . . . . . . . . . . . . . .

Last year . . . . . . . . . . . . . . . . . .

Dependents . . . . . . . . . . . . 30,

Foreign earned income

Meeting the

Spouse . . . . . . . . . . . . . . . . 30,

Deductions:

exclusion:

requirements . . . . . . . . . . . . .

Extensions:

Contributions to foreign

Choosing . . . . . . . . . . . . . . . . . .

Qualifying for . . . . . . . . . . . .

13-14

Filing income tax return . . . .

4-5

charitable

Defined . . . . . . . . . . . . . . . . . . . .

Treaty provisions . . . . . . . . . . .

organizations . . . . . . . . . . . .

Meeting bona fide residence or

Earned income credit . . . . . . .

Voting by absentee

physical presence test . . . . .

Foreign taxes . . . . 32-33, 34,

Foreign tax credit . . . . . . . . . . .

ballot . . . . . . . . . . . . . . . . . . . .

Housing, foreign . . . . . . . . . . . .

Income received after year

Waiver of time

IRA contributions . . . . . . . . . . .

earned . . . . . . . . . . . . . . . . . .

requirements . . . . . . . . . . . . .

Moving expenses . . . . . . . . . .

Limit . . . . . . . . . . . . . . . . 19-20,

Fellowships . . . . . . . . . . . . . . . . .

Related to excluded

Maximum exclusion . . . . .

19-20

Figuring estimated tax on

income . . . . . . . . . . . . . . . . . .

Part-year exclusion . . . . . . . . .

nonconvertible foreign

Reporting . . . . . . . . . . . . . . .

33-34

Physical presence test,

Camps, foreign . . . . . . . . . . . . . .

income . . . . . . . . . . . . . . . . . . . . .

maximum exclusion . . . . . .

Dependents:

Carryover of housing

Figuring U.S. income tax . . . . .

Requirements . . . . . . . . . . .

11-19

Exemption for . . . . . . . . . . 30,

deduction . . . . . . . . . . . . . . . . .

Revoking choice . . . . . . . . . . .

Filing information:

Individual taxpayer identification

Change of address . . . . . . . . . . .

Foreign housing exclusion:

number (ITIN) . . . . . . . . . . . .

Estimated tax . . . . . . . . . . . . . . .

Choosing the exclusion . . . . .

Social security number . . . . .

Filing requirements . . . . . . . . . .

Earned income credit . . . . . . .

Publication 54 (2008)

Page 43

Irs Publication 54 - Tax Guide For U.s. Citizens And Resident Aliens Abroad - 2008 Page 43

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