IRS Publication 54

Tax Guide for U.S. Citizens and Resident Aliens Abroad

IRS publication 54 focuses on U.S. tax benefits, issues, and situations for U.S. taxpayers living outside the U.S. There is discussion of U.S. Social Security agreements with other nations (Totalization agreements), filing deadlines, marriages to non-U.S. persons, and the foreign earned income exclusion (FEIE) on Form 2555. The bulk of the publication is dedicated to the requirements of the FEIE and the foreign housing exclusion, and also how both exclusions interact with deductions, credits, and other income on the 1040.

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