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Irsform1040x Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. Irsform1040x TTY/TDD information, How To Get Tax Help Prev Up Home More Online Publications
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Irsform1040x Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Irsform1040x Tax questions. Irsform1040x Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. Irsform1040x irs. Irsform1040x gov/pub54. Irsform1040x What's New Exclusion amount. Irsform1040x The maximum foreign earned income exclusion is adjusted annually for inflation. Irsform1040x For 2013, the maximum exclusion has increased to $97,600. Irsform1040x See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. Irsform1040x Housing expenses — base amount. Irsform1040x The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. Irsform1040x The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. Irsform1040x For 2013, this amount is $42. Irsform1040x 78 per day ($15,616 per year). Irsform1040x See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. Irsform1040x Housing expenses — maximum amount. Irsform1040x The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. Irsform1040x See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. Irsform1040x Filing requirements. Irsform1040x Generally, the amount of income you can receive before you must file an income tax return has increased. Irsform1040x These amounts are shown in chapter 1 under Filing Requirements . Irsform1040x Self-employment tax rate. Irsform1040x For 2013, the self-employment tax rate of 13. Irsform1040x 3% has increased to 15. Irsform1040x 3%. Irsform1040x The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. Irsform1040x All net earnings are subject to the Medicare part of the tax. Irsform1040x For more information, see chapter 3. Irsform1040x IRA limitations for 2013. Irsform1040x . Irsform1040x The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). Irsform1040x You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). Irsform1040x If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. Irsform1040x See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. Irsform1040x Reminders Figuring tax on income not excluded. Irsform1040x If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. Irsform1040x See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. Irsform1040x If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. Irsform1040x Form 8938. Irsform1040x If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Irsform1040x See Form 8938 in chapter 1. Irsform1040x Change of address. Irsform1040x If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. Irsform1040x If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. Irsform1040x Photographs of missing children. Irsform1040x The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irsform1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irsform1040x You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irsform1040x Introduction This publication discusses special tax rules for U. Irsform1040x S. Irsform1040x citizens and resident aliens who work abroad or who have income earned in foreign countries. Irsform1040x If you are a U. Irsform1040x S. Irsform1040x citizen or resident alien, your worldwide income generally is subject to U. Irsform1040x S. Irsform1040x income tax, regardless of where you are living. Irsform1040x Also, you are subject to the same income tax filing requirements that apply to U. Irsform1040x S. Irsform1040x citizens or resident aliens living in the United States. Irsform1040x Expatriation tax provisions apply to U. Irsform1040x S. Irsform1040x citizens who have renounced their citizenship and long-term residents who have ended their residency. Irsform1040x These provisions are discussed in chapter 4 of Publication 519, U. Irsform1040x S. Irsform1040x Tax Guide for Aliens. Irsform1040x Resident alien. Irsform1040x A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. Irsform1040x Green card test. Irsform1040x You are a U. Irsform1040x S. Irsform1040x resident if you were a lawful permanent resident of the United States at any time during the calendar year. Irsform1040x This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). Irsform1040x Substantial presence test. Irsform1040x You are considered a U. Irsform1040x S. Irsform1040x resident if you meet the substantial presence test for the calendar year. Irsform1040x To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. Irsform1040x Example. Irsform1040x You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. Irsform1040x To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). Irsform1040x Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. Irsform1040x For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. Irsform1040x Filing information. Irsform1040x Chapter 1 contains general filing information, such as: Whether you must file a U. Irsform1040x S. Irsform1040x tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. Irsform1040x S. Irsform1040x resident, and Whether you must pay estimated tax. Irsform1040x Withholding tax. Irsform1040x Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. Irsform1040x S. Irsform1040x citizens and resident aliens. Irsform1040x Self-employment tax. Irsform1040x Chapter 3 discusses who must pay self-employment tax. Irsform1040x Foreign earned income exclusion and housing exclusion and deduction. Irsform1040x Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. Irsform1040x You may qualify to treat up to $97,600 of your income as not taxable by the United States. Irsform1040x You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. Irsform1040x These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. Irsform1040x To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. Irsform1040x These rules are explained in chapter 4. Irsform1040x If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Irsform1040x Exemptions, deductions, and credits. Irsform1040x Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. Irsform1040x These are generally the same as if you were living in the United States. Irsform1040x However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. Irsform1040x Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. Irsform1040x Tax treaty benefits. Irsform1040x Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. Irsform1040x It also explains how to get copies of tax treaties. Irsform1040x How to get tax help. Irsform1040x Chapter 7 is an explanation of how to get information and assistance from the IRS. Irsform1040x Questions and answers. Irsform1040x Frequently asked questions and answers to those questions are presented in the back of the publication. Irsform1040x Comments and suggestions. Irsform1040x We welcome your comments about this publication and your suggestions for future editions. Irsform1040x You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irsform1040x NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Irsform1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irsform1040x You can send us comments from www. Irsform1040x irs. Irsform1040x gov/formspubs/. Irsform1040x Click on “More Information” and then on “Comment on Tax Forms and Publications. Irsform1040x ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irsform1040x Ordering forms and publications. Irsform1040x Visit www. Irsform1040x irs. Irsform1040x gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Irsform1040x Internal Revenue Service 1201 N. Irsform1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irsform1040x If you have a tax question, check the information available on IRS. Irsform1040x gov or call 1-800-TAX–FORM (1-800-829-1040). Irsform1040x We cannot answer tax questions sent to either of the above addresses. Irsform1040x Prev Up Next Home More Online Publications