Contents
Introduction ........................................
1
Filing Information ...............................
2
When To File ..................................
2
Foreign Bank Accounts ..................
2
Tax-Free Allowances .........................
2
Taxable Allowances ...........................
3
Other Allowances ...............................
3
Other Taxable Income .......................
3
Deductible Business Expenses ........
4
Travel Expenses .............................
4
Transportation Expenses ................
4
Other Employee Business
Expenses .................................
5
Recordkeeping Rules .....................
5
How To Report Business Expenses
5
Other Deductible Expenses ..............
6
Moving Expenses ...........................
6
Other Itemized Deductions .............
6
Foreign Taxes .....................................
7
How To Get More Information ..........
8
Index ....................................................
9
Introduction
If you are a U. S. citizen working for the U.S.
Government, including the foreign service,
and you are stationed abroad, your filing re-
quirements are generally the same as those
for citizens and residents living in the United
States. You are taxed on your worldwide in-
come, even though you are stationed abroad.
If you are stationed abroad, however, you
may receive certain allowances and have
certain expenses that you generally do not
have while living in the United States. This
publication explains:
• Many of the allowances, reimbursements,
and property sales you are likely to have,
and whether or not you must report them
on your tax return, and
• Many of the expenses you are likely to
have, such as moving expenses and for-
eign taxes, and whether or not you can
deduct them on your tax return.
U.S. possessions. This publication does not
cover the rules that apply if you are stationed
in American Samoa, Guam, the Common-
wealth of the Northern Mariana Islands, the
Virgin Islands, or Puerto Rico. That informa-
tion is in Publication 570, Tax Guide for Indi-
viduals With Income From U.S. Possessions.
Useful Items
You may want to see:
Publication
m 54
Tax Guide for U.S. Citizens and
Resident Aliens Abroad
m 463
Travel, Entertainment, Gift, and
Car Expenses
m 514
Foreign Tax Credit for Individuals
m 521
Moving Expenses
Department
of the
Treasury
Internal
Revenue
Service
Publication 516
(Rev. November 1998)
Cat. No. 15020M
U.S.
Government
Civilian
Employees
Stationed
Abroad
