Publication 54 - Tax Guide For U.s. Citizens And U.s. Citizens Abroad - 2001
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44Publication 54
Contents
Cat. No. 14999E
Important Change . . . . . . . . . . . . . . . . 1
Department
Tax Guide for
of the
Important Reminders . . . . . . . . . . . . . . 2
Treasury
U.S. Citizens
Introduction . . . . . . . . . . . . . . . . . . . . . 2
Internal
Revenue
1. Filing Information . . . . . . . . . . . . . . . 2
Service
Filing Requirements . . . . . . . . . . . . . 3
and
Nonresident Spouse Treated as a
Resident . . . . . . . . . . . . . . . . . . 5
Estimated Tax . . . . . . . . . . . . . . . . . 7
Resident Aliens
Information Returns and Reports . . . . 7
2. Withholding Tax . . . . . . . . . . . . . . . . 8
Abroad
Withholding . . . . . . . . . . . . . . . . . . . 8
30% Flat Rate Withholding . . . . . . . . 8
Social Security and Medicare
Taxes . . . . . . . . . . . . . . . . . . . . 8
For use in preparing
3. Self-Employment Tax . . . . . . . . . . . . 10
Who Must Pay Self-Employment
2001
Tax? . . . . . . . . . . . . . . . . . . . . 10
Returns
Exemption From Social
Security and Medicare Taxes . . . . 11
4. Foreign Earned Income and
Housing: Exclusion-Deduction . . . . 11
Who Qualifies for the Exclusions
and the Deduction? . . . . . . . . . . 11
Requirements . . . . . . . . . . . . . . . . . 11
Foreign Earned Income Exclusion . . . . 18
Foreign Housing Exclusion and
Deduction . . . . . . . . . . . . . . . . . 20
Form 2555 and Form 2555 – EZ . . . . . 21
5. Exemptions, Deductions, and
Credits . . . . . . . . . . . . . . . . . . . . . 28
Items Related to Excluded
Income . . . . . . . . . . . . . . . . . . . 28
Exemptions . . . . . . . . . . . . . . . . . . . 28
Contributions to Foreign
Charitable Organizations . . . . . . . 28
Moving Expenses . . . . . . . . . . . . . . . 29
Contributions to Individual
Retirement Arrangements . . . . . . 30
Taxes of Foreign Countries and
U.S. Possessions . . . . . . . . . . . . 30
How To Report Deductions . . . . . . . . 31
6. Tax Treaty Benefits . . . . . . . . . . . . . 32
Purpose of Tax Treaties . . . . . . . . . . 32
Common Benefits . . . . . . . . . . . . . . 33
Competent Authority Assistance . . . . . 33
Obtaining Copies of Tax Treaties . . . . 33
7. How To Get Tax Help . . . . . . . . . . . . 34
Services Available Inside the
United States . . . . . . . . . . . . . . . 34
Services Available Outside the
United States . . . . . . . . . . . . . . . 35
Questions and Answers . . . . . . . . . . . . 37
Index . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Important Change
Foreign earned income exclusion increased.
For 2001, the maximum amount of foreign
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Parent category: Financial