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1040e Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 1040e Tax questions. 1040e Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. 1040e irs. 1040e gov/pub54. 1040e What's New Exclusion amount. 1040e The maximum foreign earned income exclusion is adjusted annually for inflation. 1040e For 2013, the maximum exclusion has increased to $97,600. 1040e See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. 1040e Housing expenses — base amount. 1040e The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. 1040e 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. 1040e For 2013, this amount is $42. 1040e 78 per day ($15,616 per year). 1040e See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. 1040e Housing expenses — maximum amount. 1040e The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. 1040e See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. 1040e Filing requirements. 1040e Generally, the amount of income you can receive before you must file an income tax return has increased. 1040e These amounts are shown in chapter 1 under Filing Requirements . 1040e Self-employment tax rate. 1040e For 2013, the self-employment tax rate of 13. 1040e 3% has increased to 15. 1040e 3%. 1040e 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. 1040e All net earnings are subject to the Medicare part of the tax. 1040e For more information, see chapter 3. 1040e IRA limitations for 2013. 1040e . 1040e The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). 1040e 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)). 1040e 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. 1040e See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. 1040e Reminders Figuring tax on income not excluded. 1040e 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. 1040e 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. 1040e If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. 1040e Form 8938. 1040e If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. 1040e See Form 8938 in chapter 1. 1040e Change of address. 1040e If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. 1040e If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. 1040e Photographs of missing children. 1040e The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040e Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040e 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. 1040e Introduction This publication discusses special tax rules for U. 1040e S. 1040e citizens and resident aliens who work abroad or who have income earned in foreign countries. 1040e If you are a U. 1040e S. 1040e citizen or resident alien, your worldwide income generally is subject to U. 1040e S. 1040e income tax, regardless of where you are living. 1040e Also, you are subject to the same income tax filing requirements that apply to U. 1040e S. 1040e citizens or resident aliens living in the United States. 1040e Expatriation tax provisions apply to U. 1040e S. 1040e citizens who have renounced their citizenship and long-term residents who have ended their residency. 1040e These provisions are discussed in chapter 4 of Publication 519, U. 1040e S. 1040e Tax Guide for Aliens. 1040e Resident alien. 1040e 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. 1040e Green card test. 1040e You are a U. 1040e S. 1040e resident if you were a lawful permanent resident of the United States at any time during the calendar year. 1040e This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). 1040e Substantial presence test. 1040e You are considered a U. 1040e S. 1040e resident if you meet the substantial presence test for the calendar year. 1040e 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. 1040e Example. 1040e You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. 1040e 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). 1040e Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. 1040e For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. 1040e Filing information. 1040e Chapter 1 contains general filing information, such as: Whether you must file a U. 1040e S. 1040e 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. 1040e S. 1040e resident, and Whether you must pay estimated tax. 1040e Withholding tax. 1040e Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. 1040e S. 1040e citizens and resident aliens. 1040e Self-employment tax. 1040e Chapter 3 discusses who must pay self-employment tax. 1040e Foreign earned income exclusion and housing exclusion and deduction. 1040e Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. 1040e You may qualify to treat up to $97,600 of your income as not taxable by the United States. 1040e 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. 1040e These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. 1040e 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. 1040e These rules are explained in chapter 4. 1040e 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. 1040e Exemptions, deductions, and credits. 1040e Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. 1040e These are generally the same as if you were living in the United States. 1040e 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. 1040e 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. 1040e Tax treaty benefits. 1040e 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. 1040e It also explains how to get copies of tax treaties. 1040e How to get tax help. 1040e Chapter 7 is an explanation of how to get information and assistance from the IRS. 1040e Questions and answers. 1040e Frequently asked questions and answers to those questions are presented in the back of the publication. 1040e Comments and suggestions. 1040e We welcome your comments about this publication and your suggestions for future editions. 1040e You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040e NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040e Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040e You can send us comments from www. 1040e irs. 1040e gov/formspubs/. 1040e Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040e ” 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. 1040e Ordering forms and publications. 1040e Visit www. 1040e irs. 1040e 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. 1040e Internal Revenue Service 1201 N. 1040e Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040e If you have a tax question, check the information available on IRS. 1040e gov or call 1-800-TAX–FORM (1-800-829-1040). 1040e We cannot answer tax questions sent to either of the above addresses. 1040e Prev Up Next Home More Online Publications
What to Expect for Refunds in 2014
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You will get personalized refund information based on the processing of your tax return. The tool will provide an actual refund date as soon as the IRS processes your tax return and approves your refund. Remember, most refunds will be issued in less than 21 days, and our phone and walk-in representatives can research the status of your refund only if it’s been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return.
Page Last Reviewed or Updated: 11-Mar-2014
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