Table of Contents

• Publication 54 - Introductory Material
  • Important Reminders
  • Introduction
• 1. Filing Information
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Filing Requirements
    • When To File and Pay
    • Foreign Currency
    • Does My Return Have To Be On Paper?
    • Where To File
  • Nonresident Spouse Treated as a Resident
    • Social Security Number (SSN)
    • How To Make the Choice
    • Suspending the Choice
    • Ending the Choice
  • Estimated Tax
  • Information Returns and Reports
    • Form 5471
    • Form 8865
    • Form 3520
    • Form 4790
    • Form TD F 90–22.1
• 2. Withholding Tax
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Income Tax Withholding
  • 30% Flat Rate Withholding
  • Social Security and Medicare Taxes
    • General Information
    • Binational Social Security (Totalization) Agreements
• 3. Self-Employment Tax
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Who Must Pay Self-Employment Tax?
    • Employed by a U.S. Church
    • Effect of Exclusion
    • Members of the Clergy
    • Income From U.S. Possessions
  • Exemption From Social Security and Medicare Taxes
• 4. Foreign Earned Income and Housing: Exclusion – Deduction
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Who Qualifies for the Exclusions and the Deduction?
  • Requirements
    • Tax Home in Foreign Country
    • Bona Fide Residence Test
    • Physical Presence Test
    • Foreign Earned Income
  • Foreign Earned Income Exclusion
    • Limit on Excludable Amount
    • Choosing the Exclusion
  • Foreign Housing Exclusion and Deduction
    • Housing Amount
    • Foreign Housing Exclusion
    • Foreign Housing Deduction
    • Married Couples
  • Form 2555 and Form 2555–EZ
    • Form 2555–EZ
    • Form 2555
    • Illustrated Example
• 5. Exemptions, Deductions, and Credits
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Items Related to Excluded Income
  • Exemptions
  • Contributions to Foreign Charitable Organizations
  • Moving Expenses
    • Allocation of Moving Expenses
    • Forms To File
  • Contributions to Individual Retirement Arrangements
  • Taxes of Foreign Countries and U.S. Possessions
    • Credit for Foreign Income Taxes
    • Deduction for Foreign Income Taxes
    • Deduction for Other Foreign Taxes
  • How To Report Deductions
• 6. Tax Treaty Benefits
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Purpose of Tax Treaties
  • Common Benefits
  • Competent Authority Assistance
  • Obtaining Copies of Tax Treaties
• 7. How To Get Tax Help
  • Services Available Inside the United States
  • Services Available Outside the United States
• Publication 54 - Additional Material
  • Questions and Answers
• Index