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About Tax Map Website
Publication 54
Tax Guide for U.S. Citizens and Resident Aliens Abroad
Introduction, Useful Items and Important Changes
For use in Preparing 2017 Returns

Chapter 1
Filing Information

Filing Requirements

When To File and Pay
Foreign Currency
Does My Return Have To Be On Paper?
Where To File

Nonresident Alien Spouse Treated as a Resident

Social Security Number (SSN)
How To Make the Choice
Suspending the Choice
Ending the Choice

Estimated Tax

Other Forms You May Have To File

Chapter 2
Withholding Tax

Income Tax Withholding

30% Flat Rate Withholding

Social Security and Medicare Taxes

General Information
Bilateral Social Security (Totalization) Agreements

Chapter 3
Self-Employment Tax

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

Chapter 4
Foreign Earned Income and Housing: Exclusion – Deduction

Who Qualifies for the Exclusions and the Deduction?


Tax Home in Foreign Country
Bona Fide Residence Test
Physical Presence Test
Waiver of Time Requirements
U.S. Travel Restrictions
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

Chapter 5
Exemptions, Deductions, and Credits

Items Related to Excluded Income


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

Chapter 6
Tax Treaty Benefits

Purpose of Tax Treaties

Common Benefits

Competent Authority Assistance

Obtaining Copies of Tax Treaties

Chapter 7
How To Get Tax Help

Taxpayer Assistance Inside the United States

The Taxpayer Advocate Service Is Here To Help You
Low Income Taxpayer Clinics

Taxpayer Assistance Outside the United States

Questions and Answers Asked by Taxpayers Living Abroad