Publication 54 - Tax Guide For U.s. Citizens And U.s. Citizens Abroad - 2001 Page 42
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44Index
A
Filing requirements:
Personal service . . . . . . . . 33
Reimbursement of moving
When to file and pay . . . . 3, 37
Professors and teachers . . 33
expenses . . . . . . . . . . . . 17
American Samoa, residents
Where to file . . . . . . . . . 5, 37
Reimbursement of
Revocation of choice to
of . . . . . . . . . . . . . . . . . . 13
employee expenses . . . . 16
Foreign country, defined . . . . 12
exclude . . . . . . . . . . . . . . 19
Assistance (See Tax help)
Reimbursement of moving
Foreign currency . . . . . . . . . . 4
expenses . . . . . . . . . . . 17
Foreign earned income . . . . . 15
S
B
Rental . . . . . . . . . . . . . . 16
Foreign earned income
Scholarship and fellowship
Binational social security
Royalties . . . . . . . . . . . . . 16
exclusion . . . . . . . . . . 18, 39
grants . . . . . . . . . . . . . . . 40
agreements . . . . . . . . . . . 10
Source of . . . . . . . . . . . . 15
Foreign housing exclusion
Second foreign household . . . 20
Stock options . . . . . . . . . . 16
Blocked income . . . . . . . . . . . 4
or deduction . . . . . . . . . . 20
Students . . . . . . . . . . . . . 33
Self-employment tax . . . . . . 10
Bona fide residence test . . . . 13
Foreign taxes:
Trade or business . . . . . . . 16
Self-employment tax:
Bona fide residence test:
Credit . . . . . . . . . . . 8, 30-31
Unearned . . . . . . . . . . . . 15
Exemption from . . . . . . . . 11
Part of a year . . . . . . . . . . 14
Deduction . . . . . . . . . . . . 31
Indefinite assignment . . . . . . 12
Who must pay . . . . . . . . . 10
Special agreements and
Paid on excluded income . . 30
Individual retirement
Social security and Medicare
treaties . . . . . . . . . . . . 13
Form:
arrangements . . . . . . . . . 30
taxes . . . . . . . . . . . . . . . . 8
Voting by absentee ballot . . 13
1040 . . . . . . . . . . . . . 22, 40
Individual taxpayer
Social security benefits . . . . . 39
1040 – ES . . . . . . . . . . . . . 7
identification number
Social security number:
1040X . . . . . . . . . . 4, 38, 40
C
(ITIN) . . . . . . . . . . . . . . . 28
Dependents . . . . . . . . . . . . 2
1116 . . . . . . . . . . . . . 31, 41
Camps, employees living in . . 18
Information returns . . . . . . . . . 7
Nonresident spouse . . . . . . 5
2032 . . . . . . . . . . . . . . . . 8
Carryover of housing
Investment income . . . . . . . . 33
Social security numbers for
2106 . . . . . . . . . . . . . . . 32
amount deduction . . . . . . . 21
dependents . . . . . . . . . . . . 2
2350 . . . . . . . . . . . 4, 37, 41
Choosing the exclusion . . . . . 19
Source of earned income . . . 15
2555 . . . . . . . . . . . . 15, 19,
L
Clergy, self-employment tax
21-22, 32, 37, 40
Special agreements and
Limit on excludable amount . . 18
on . . . . . . . . . . . . . . . . . 10
2555 – EZ . . . . . . . 15, 19, 22,
treaties . . . . . . . . . . . . . . 13
Comments . . . . . . . . . . . . . . 2
37
Students . . . . . . . . . . . . . . 33
Community income . . . . . . . 19
M
3115 . . . . . . . . . . . . . . . . 4
Suggestions . . . . . . . . . . . . . 2
Competent authority
3903 . . . . . . . . . . . . . . . 30
Married couples living apart . . 21
assistance . . . . . . . . . . . . 33
4361 . . . . . . . . . . . . . . . 10
Meals and lodging,
T
4563 . . . . . . . . . . . . . . . 13
Contributions . . . . . . . . . . . 28
exclusion of . . . . . . . . . . . 18
Taiwan, American Institute
4790 . . . . . . . . . . . . . . . . 7
Controlled foreign
More information (See Tax help)
in . . . . . . . . . . . . . . . . . . 18
4868 . . . . . . . . . . . . . . . . 3
corporations . . . . . . . . . . . 7
Moving expenses . . . . . . . . 29
5471 . . . . . . . . . . . . . . . . 7
Tax help . . . . . . . . . . . . . . . 34
Conventions, income tax . . . . 32
673 . . . . . . . . . . . . . . . 8, 40
Tax home . . . . . . . . . . . . . . 11
Currency . . . . . . . . . . . . . . . 4
N
8689 . . . . . . . . . . . . . . . . 5
Tax treaty benefits . . . . . . . . 32
8822 . . . . . . . . . . . . . . . . 2
Nonresident spouse . . . . . . . . 5
Taxpayer Advocate . . . . . 34-35
D
RRB – 1099 . . . . . . . . . . . 39
Northern Mariana Islands,
Taxpayer assistance . . . . . . 40
RRB – 1099 – R . . . . . . . . . 39
Deductions . . . . . . . . . . . . . 40
residents of . . . . . . . . . . 5, 13
Teachers . . . . . . . . . . . . . . 33
TD F 90 – 22.1 . . . . . . . . . . 7
Deductions and credits . . . . . 28
Temporary assignment . . . . . 12
W – 4 . . . . . . . . . . . . . . . . 8
Deductions:
P
Terrorist or military action . . . . 5
Free tax services . . . . . . . . . 34
Contributions . . . . . . . . . . 28
Totalization agreements . . . . 10
Panama Canal Commission,
Fulbright grants . . . . . . . . . . . 5
Moving expenses . . . . . . . 29
U.S. employees of . . . . . . 17
Travel restrictions, U.S. . . . . 15
Dependents:
Part-year exclusion . . . . . . . 19
Treaties, income tax . . . . . . . 33
Exemption for . . . . . . . . . 28
G
Pay for personal
TTY/TDD information . . . . . . 34
Individual taxpayer
General tax questions . . . . . . 40
services . . . . . . . . . . . 15, 33
identification number . . . . 2
Guam, residents of . . . . . . 5, 13
Payment of tax . . . . . . . . . . . 3
Social security number . . . . 2
U
Penalties and interest . . . . . . 41
U.S. Government allowance . . .
H
Pension payments,
. . . . . . . . . . . . . . . . . . . 20
E
withholding from . . . . . . . . . 8
Head of household status . . . 41
U.S. Government
Earned income credit . . . . . . 41
Pensions and annuities . . . 16, 33
Help (See Tax help)
employees . . . . . . . . . . . 17
Earned income:
Physical presence test . . . 14, 19
Housing amount . . . . . . . . . 20
Source of . . . . . . . . . . . . 15
Physical presence test:
Housing deduction . . . . . . . . 21
Types of . . . . . . . . . . . . . 16
V
12-month period . . . . . . . . 14
Housing exclusion . . . . . . . . 20
Estimated tax . . . . . . . . . . . . 7
Virgin Islands:
Full day . . . . . . . . . . . . . . 14
Exemptions and
Nonresident . . . . . . . . . . . . 5
Professors and teachers . . . . 33
I
dependency
Resident . . . . . . . . . . . . . . 5
Publications (See Tax help)
Illustrated example . . . . . . . . 22
allowances . . . . . . . . . 28, 39
Where to file . . . . . . . . . . . 5
Puerto Rico, residents of . . . . 13
Income:
Extension of time to file
Artist . . . . . . . . . . . . . . . 16
income tax return . . . . . . . . 3
W
Q
Blocked income . . . . . . . . . 4
Waiver of time requirements . . .
Community . . . . . . . . . . . 19
Qualified second household . . 20
F
. . . . . . . . . . . . . . . . . . . 14
Corporation . . . . . . . . . . . 16
Questions and answers . . . . 37
Filing information . . . . . . . . . . 2
When to file and pay . . . . . 3, 37
Earned . . . . . . . . . . . . . . 15
Filing information:
Where to file . . . . . . . . . . . 5, 37
Employer’s property or
R
Filing requirements . . . . . . . 3
facilities . . . . . . . . . . . . 16
Where to file:
Information returns and
Railroad retirement benefits . . 39
Investment . . . . . . . . . . . 33
Commonwealth of the
reports . . . . . . . . . . . . . . 7
Pensions and
Recapture of moving
Northern Mariana
Filing requirements . . . . . . . . 3
annuities . . . . . . . . . 16, 33
expenses . . . . . . . . . . . . 30
Islands, resident of . . . . . 5
Page 42
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