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Taxes 2010 Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Taxes 2010 Tax questions. Taxes 2010 Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. Taxes 2010 irs. Taxes 2010 gov/pub54. Taxes 2010 What's New Exclusion amount. Taxes 2010 The maximum foreign earned income exclusion is adjusted annually for inflation. Taxes 2010 For 2013, the maximum exclusion has increased to $97,600. Taxes 2010 See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. Taxes 2010 Housing expenses — base amount. Taxes 2010 The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. Taxes 2010 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. Taxes 2010 For 2013, this amount is $42. Taxes 2010 78 per day ($15,616 per year). Taxes 2010 See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. Taxes 2010 Housing expenses — maximum amount. Taxes 2010 The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. Taxes 2010 See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. Taxes 2010 Filing requirements. Taxes 2010 Generally, the amount of income you can receive before you must file an income tax return has increased. Taxes 2010 These amounts are shown in chapter 1 under Filing Requirements . Taxes 2010 Self-employment tax rate. Taxes 2010 For 2013, the self-employment tax rate of 13. Taxes 2010 3% has increased to 15. Taxes 2010 3%. Taxes 2010 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. Taxes 2010 All net earnings are subject to the Medicare part of the tax. Taxes 2010 For more information, see chapter 3. Taxes 2010 IRA limitations for 2013. Taxes 2010 . Taxes 2010 The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). Taxes 2010 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)). Taxes 2010 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. Taxes 2010 See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. Taxes 2010 Reminders Figuring tax on income not excluded. Taxes 2010 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. Taxes 2010 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. Taxes 2010 If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. Taxes 2010 Form 8938. Taxes 2010 If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Taxes 2010 See Form 8938 in chapter 1. Taxes 2010 Change of address. Taxes 2010 If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. Taxes 2010 If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. Taxes 2010 Photographs of missing children. Taxes 2010 The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Taxes 2010 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Taxes 2010 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. Taxes 2010 Introduction This publication discusses special tax rules for U. Taxes 2010 S. Taxes 2010 citizens and resident aliens who work abroad or who have income earned in foreign countries. Taxes 2010 If you are a U. Taxes 2010 S. Taxes 2010 citizen or resident alien, your worldwide income generally is subject to U. Taxes 2010 S. Taxes 2010 income tax, regardless of where you are living. Taxes 2010 Also, you are subject to the same income tax filing requirements that apply to U. Taxes 2010 S. Taxes 2010 citizens or resident aliens living in the United States. Taxes 2010 Expatriation tax provisions apply to U. Taxes 2010 S. Taxes 2010 citizens who have renounced their citizenship and long-term residents who have ended their residency. Taxes 2010 These provisions are discussed in chapter 4 of Publication 519, U. Taxes 2010 S. Taxes 2010 Tax Guide for Aliens. Taxes 2010 Resident alien. Taxes 2010 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. Taxes 2010 Green card test. Taxes 2010 You are a U. Taxes 2010 S. Taxes 2010 resident if you were a lawful permanent resident of the United States at any time during the calendar year. Taxes 2010 This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). Taxes 2010 Substantial presence test. Taxes 2010 You are considered a U. Taxes 2010 S. Taxes 2010 resident if you meet the substantial presence test for the calendar year. Taxes 2010 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. Taxes 2010 Example. Taxes 2010 You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. Taxes 2010 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). Taxes 2010 Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. Taxes 2010 For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. Taxes 2010 Filing information. Taxes 2010 Chapter 1 contains general filing information, such as: Whether you must file a U. Taxes 2010 S. Taxes 2010 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. Taxes 2010 S. Taxes 2010 resident, and Whether you must pay estimated tax. Taxes 2010 Withholding tax. Taxes 2010 Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. Taxes 2010 S. Taxes 2010 citizens and resident aliens. Taxes 2010 Self-employment tax. Taxes 2010 Chapter 3 discusses who must pay self-employment tax. Taxes 2010 Foreign earned income exclusion and housing exclusion and deduction. Taxes 2010 Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. Taxes 2010 You may qualify to treat up to $97,600 of your income as not taxable by the United States. Taxes 2010 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. Taxes 2010 These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. Taxes 2010 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. Taxes 2010 These rules are explained in chapter 4. Taxes 2010 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. Taxes 2010 Exemptions, deductions, and credits. Taxes 2010 Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. Taxes 2010 These are generally the same as if you were living in the United States. Taxes 2010 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. Taxes 2010 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. Taxes 2010 Tax treaty benefits. Taxes 2010 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. Taxes 2010 It also explains how to get copies of tax treaties. Taxes 2010 How to get tax help. Taxes 2010 Chapter 7 is an explanation of how to get information and assistance from the IRS. Taxes 2010 Questions and answers. Taxes 2010 Frequently asked questions and answers to those questions are presented in the back of the publication. Taxes 2010 Comments and suggestions. Taxes 2010 We welcome your comments about this publication and your suggestions for future editions. Taxes 2010 You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Taxes 2010 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Taxes 2010 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxes 2010 You can send us comments from www. Taxes 2010 irs. Taxes 2010 gov/formspubs/. Taxes 2010 Click on “More Information” and then on “Comment on Tax Forms and Publications. Taxes 2010 ” 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. Taxes 2010 Ordering forms and publications. Taxes 2010 Visit www. Taxes 2010 irs. Taxes 2010 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. Taxes 2010 Internal Revenue Service 1201 N. Taxes 2010 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Taxes 2010 If you have a tax question, check the information available on IRS. Taxes 2010 gov or call 1-800-TAX–FORM (1-800-829-1040). Taxes 2010 We cannot answer tax questions sent to either of the above addresses. Taxes 2010 Prev Up Next Home More Online Publications
Understanding your CP12R Notice
We made changes to the computation of the Rebate Recovery Credit on your return.
What you need to do
- Review the notice, and compare our changes to the information on your tax return.
- If you agree with the changes we made, do nothing; you should receive a refund check in 4-6 weeks, as long as you don't owe other tax or debts we're required to collect.
- If you don't agree, call 1-800-829-8374 to review your account or contact us by mail. Include any correspondence or documentation.
You may want to...
- Download copies of the following materials (if they weren't included with your notice):
- Call 1-800-TAX-FORM (1-800-829-3676) to have forms and publications mailed to you.
Answers to Common Questions
Why did I receive this notice?
We issue Notice CP12R when we correct one or more mistakes on your tax return, and
- The overpayment is different from the one you expected, or
- You have an overpayment when you thought you owed money or had an even balance, or
- We computed your Recovery Rebate Credit for you on your tax return.
How can I find out what caused my tax return to change?
Please contact us at the toll free number listed on the top right corner of your notice for specific information concerning your tax return.
What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll free number listed on the top right corner of your notice.
What is the Rebate Recovery Credit?
The Recovery Rebate Credit is a special one-time benefit that most people received in 2008 in the form of an Economic Stimulus Payment. Learn more about the Recovery Rebate Credit.
Tips for next year
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.
Page Last Reviewed or Updated: 19-Feb-2014
The Taxes 2010
Taxes 2010 Publication 4492-B - Additional Material Prev Up Next Home More Online Publications