Irs Publication 54 - Tax Guide For U.s. Citizens And Resident Aliens Abroad - 2008 Page 44
ADVERTISEMENT
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44Foreign housing exclusion:
Community . . . . . . . . . . . . . . . .
19
Northern Mariana Islands:
Students, treaty benefits
(Cont.)
Corporation . . . . . . . . . . . . . . . .
16
Possession exclusion . . . . . . .
13
for . . . . . . . . . . . . . . . . . . . . . . . .
34
Foreign tax credit . . . . . . . . . . .
21
Earned . . . . . . . . . . . . . 15-19,
40
Residents of . . . . . . . . . . . . . . . .
6
Substantial presence test . . . .
2
Employer’s property or facilities,
Where to file . . . . . . . . . . . . . . . .
6
Foreign housing exclusion/
Suggestions for
use of . . . . . . . . . . . . . . . . . . .
17
deduction:
publication . . . . . . . . . . . . . . . . .
3
Investment, treaty benefits
Carryover of deduction . . . . .
22
P
for . . . . . . . . . . . . . . . . . . . . . . .
34
Deduction, figuring . . . . . . . . .
21
T
Part-year exclusion . . . . . . . . . .
19
Partnership . . . . . . . . . . . . . . . .
16
Exclusion, figuring . . . . . . . . . .
21
Pay for personal
Taiwan, American Institute
Pensions and annuities . . . . 17,
Housing amount . . . . . . . . . . . .
20
services . . . . . . . . . . . . . . . 16,
34
in . . . . . . . . . . . . . . . . . . . . . . . . .
18
34
Housing expenses . . . . . . . . . .
21
Paying U.S. tax in foreign
Tax help . . . . . . . . . . . . . . . . . . . . .
37
Personal service, treaty benefits
Married couples . . . . . . . . . . . .
22
currency . . . . . . . . . . . . . . . . . . .
5
Tax home . . . . . . . . . . . . . . . .
12-13
for . . . . . . . . . . . . . . . . . . . . . . .
34
Requirements . . . . . . . . . . .
11-19
Payment of tax . . . . . . . . . . . . . . .
3
Professional fees . . . . . . . . . . .
17
Second foreign
Tax treaties:
Penalties and interest . . . . . . .
43
Professors, treaty benefits
household . . . . . . . . . . . . . . .
21
Benefits of . . . . . . . . . . . . . . . . .
34
for . . . . . . . . . . . . . . . . . . . . . . .
34
Pensions and annuities:
Competent authority
Foreign tax credit:
Railroad retirement
Income from . . . . . . . . . . . 17,
34
assistance . . . . . . . . . . . . . . .
34
Earned income
benefits . . . . . . . . . . . . . . . . . .
41
Withholding from . . . . . . . . . . . .
8
Determining residence . . . . . .
14
exclusion . . . . . . . . . . . . 20,
21
Reimbursement of employee
Obtaining copies of . . . . . . . . .
35
Physical presence test:
Foreign taxes:
expenses . . . . . . . . . . . . . . . .
17
Purpose of . . . . . . . . . . . . . . . . .
34
12-month period . . . . . . . . . . . .
15
Credit for . . . . . . . . . 8, 32-33,
34
Reimbursement of moving
Table of . . . . . . . . . . . . . . . 35,
36
Defined . . . . . . . . . . . . . . . . . . . .
14
Deduction for . . . . 32-33, 34,
42
expenses . . . . . . . . . . . . . . . .
17
Maximum exclusion . . . . . . . .
19
Taxpayer Advocate . . . . . . . . . .
37
Paid on excluded
Rental . . . . . . . . . . . . . . . . . . . . .
17
Meeting the
income . . . . . . . . . . . . . . . . . .
32
Teachers, treaty benefits
Royalties . . . . . . . . . . . . . . . . . .
17
requirements . . . . . . . . . . . . .
40
for . . . . . . . . . . . . . . . . . . . . . . . .
34
Form:
Social security benefits . . . . .
41
Waiver of time
Temporary assignment,
673 . . . . . . . . . . . . . . . . . . . . . . . 8,
9
Sole proprietorship . . . . . . . . .
16
requirements . . . . . . . . . . . . .
15
expenses . . . . . . . . . . . . . . . . .
13
1040-ES . . . . . . . . . . . . . . . . . . . .
7
Source of . . . . . . . . . . . . . . . . . .
16
Professors, treaty benefits
1040X . . . . . . . . . . . . . . . . . . . . 4,
7
Totalization agreements . . . . .
10
Stock options . . . . . . . . . . . . . .
16
for . . . . . . . . . . . . . . . . . . . . . . . .
34
1116 . . . . . . . . . . . . . . . . . . . . . .
32
Trainees, treaty benefits
Students, treaty benefits
Publications (See Tax help)
2032 . . . . . . . . . . . . . . . . . . . . . .
10
for . . . . . . . . . . . . . . . . . . . . . . . .
34
for . . . . . . . . . . . . . . . . . . . . . . .
34
2350 . . . . . . . . . . . . . . . . . . . . . . .
4
Puerto Rico:
Travel restrictions . . . . . . . . . . .
15
Teachers, treaty benefits
2555 . . . . . . . . . . . . . . . . . . 20,
22
Possession exclusion . . . . . . .
13
Treaties (See Tax treaties)
for . . . . . . . . . . . . . . . . . . . . . . .
34
2555-EZ . . . . . . . . . . . . . . . 20,
22
Residents of . . . . . . . . . . . . . . .
13
TTY/TDD information . . . . . . . .
37
Trainees, treaty benefits
3115 . . . . . . . . . . . . . . . . . . . . . . .
5
for . . . . . . . . . . . . . . . . . . . . . . .
34
3903 . . . . . . . . . . . . . . . . . . . . . .
31
Q
Unearned . . . . . . . . . . . . . . . . . .
16
U
4361 . . . . . . . . . . . . . . . . . . . . . .
11
Questions and
Indefinite assignment . . . . . . .
13
4563 . . . . . . . . . . . . . . . . . . . . . .
13
U.S. Government
answers . . . . . . . . . . . . . . . .
39-43
Individual retirement
4868 . . . . . . . . . . . . . . . . . . . . . . .
4
employees . . . . . . . . . . . . . . . .
18
arrangements (IRAs) . . . . . .
31
8689 . . . . . . . . . . . . . . . . . . . . . . .
6
U.S. Virgin Islands:
R
Individual taxpayer
8822 . . . . . . . . . . . . . . . . . . . . . . .
2
Possession exclusion . . . . . . .
13
identification number
W-4 . . . . . . . . . . . . . . . . . . . . . . . .
8
Railroad retirement
(ITIN) . . . . . . . . . . . . . . . . . . . . . .
30
Free tax services . . . . . . . . . . . .
37
benefits . . . . . . . . . . . . . . . . . . .
41
V
Investment income, treaty
Frequently asked questions
Reimbursement:
Virgin Islands:
benefits for . . . . . . . . . . . . . . . .
34
(FAQs) . . . . . . . . . . . . . . . . .
39-43
Accountable plan . . . . . . . . . . .
17
Nonresidents of . . . . . . . . . . . . .
6
IRAs . . . . . . . . . . . . . . . . . . . . . . . .
31
Fulbright grant . . . . . . . . . . . . 5,
42
Employee expenses . . . . . . . .
17
Residents of . . . . . . . . . . . . . . . .
6
Moving expenses . . . . . . . . . .
17
Where to file . . . . . . . . . . . . . . . .
6
L
Resident alien defined . . . . . . . .
2
G
Revoking choice to
Limit on:
General tax questions . . . . . . .
42
W
exclude . . . . . . . . . . . . . . . . . . .
20
Foreign housing
Green card test . . . . . . . . . . . . . . .
2
Waiver of time
deduction . . . . . . . . . . . . . . . .
22
Guam:
requirements . . . . . . . . . . . . . .
15
Housing expenses . . . . . . . . . .
21
S
Possession exclusion . . . . . . .
13
When to file and pay . . . . 3-5,
39
Income exclusion . . . . . . . .
19-20
Residents of . . . . . . . . . . . . . . . .
6
Scholarship and fellowship
Where to file:
Lodging, exclusion of . . . . . . .
18
grants . . . . . . . . . . . . . . . . . . . . .
Where to file . . . . . . . . . . . . . . . .
6
42
Claiming
Scholarships . . . . . . . . . . . . . . . .
17
exclusion/deduction . . . . . . .
6
M
Second foreign
H
Commonwealth of the Northern
household . . . . . . . . . . . . 21,
Married couples . . . . . . . . . . . . .
22
22
Mariana Islands
Help (See Tax help)
Self-employment tax:
Meals and lodging, exclusion
residents . . . . . . . . . . . . . . . . .
6
Housing:
Clergy . . . . . . . . . . . . . . . . . . . . .
11
of . . . . . . . . . . . . . . . . . . . . . . . . .
18
Guam residents . . . . . . . . . . . . .
6
Amount . . . . . . . . . . . . . . . . 20,
22
Exemption from . . . . . . . . . . . .
11
More information (See Tax help)
No legal residence in
Deduction . . . . . . . . . . . . . . 20,
21
How to pay . . . . . . . . . . . . . . . .
41
U.S. . . . . . . . . . . . . . . . . . . . . . .
6
Moving:
Exclusion . . . . . . . . . . . . . . .
20-21
Who must pay . . . . . . . . . . . . .
10
Virgin Islands residents,
Allocating expenses . . . . . . . .
31
Expenses . . . . . . . . . . . . . . . . . .
21
Social security and Medicare
nonresidents . . . . . . . . . . . . . .
6
Deducting expenses . . . . . . . .
31
taxes . . . . . . . . . . . . . . . . . . . . . . .
8
Withholding:
Reimbursement of
I
Social security benefits . . . . .
41
Income tax . . . . . . . . . . . . . . . 8,
41
expenses . . . . . . . . . . . . . . . .
17
Illustrated example . . . . . . .
22-29
Pension payments . . . . . . . . . . .
8
Social security number:
Income:
Dependents . . . . . . . . . . . . . . . .
30
N
Apprentices, treaty benefits
Nonresident spouse . . . . . . . . .
6
Nonresident spouse:
for . . . . . . . . . . . . . . . . . . . . . . .
34
Source of earned income . . . .
16
Social security number . . . . . .
6
Artist . . . . . . . . . . . . . . . . . . . . . .
17
Spouse, exemption for . . . . . 30,
Treated as resident . . . . . . . .
6-7
Blocked . . . . . . . . . . . . . . . . . . . . .
5
41
Page 44
Publication 54 (2008)
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