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Publication 54 2003 Tax Year

Index

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

A

Alien:
Resident, Resident alien.
American Institute in Taiwan, U.S. employees of, American Institute in Taiwan.
American Samoa, possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands
Apprentices, treaty benefits for, Common Benefits
Assistance (see Tax help)

B

Binational social security agreements, Binational Social Security (Totalization) Agreements
Blocked income, Blocked Income
Bona fide residence test:
Defined, Bona Fide Residence Test
First year, Bona fide resident for part of a year.
Last year, Bona fide resident for part of a year.
Meeting the requirements, Questions and Answers
Qualifying for, Bona fide residence., Reassignment.
Treaty provisions, Special agreements and treaties.
Voting by absentee ballot, Effect of voting by absentee ballot.
Waiver of time requirements, Waiver of Time Requirements, U.S. Travel Restrictions

C

Camps, foreign, Foreign camps.
Carryover of housing deduction, Carryover.
Change of address, Important Reminders
Choosing the exclusion, Choosing the Exclusion, When You Can Choose the Exclusion
Clergy, self-employment tax on, Members of the Clergy
Comments, Comments and suggestions.
Community income, Community income.
Competent authority assistance, Competent Authority Assistance
Contributions:
To foreign charitable organizations, Contributions to Foreign Charitable Organizations
To IRAs, Contributions to Individual Retirement Arrangements
Controlled foreign corporations, Form 5471
Conventions, income tax, Purpose of Tax Treaties
Credit:
Earned income, Earned income credit., Earned income credit.
Foreign tax, Foreign tax credit., Taxes of Foreign Countries and U.S. Possessions, Deduction for Other Foreign Taxes, Common Benefits
Related to excluded income, Items Related to Excluded Income
Currency:
Foreign, Foreign Currency
Report of International Transportation of, Form 4790

D

Deductions:
Contributions to foreign charitable organizations, Contributions to Foreign Charitable Organizations
Foreign taxes, Taxes of Foreign Countries and U.S. Possessions, Deduction for Other Foreign Taxes, Common Benefits, Questions and Answers
Housing, foreign, Foreign Housing Deduction
IRA contributions, Contributions to Individual Retirement Arrangements
Moving expenses, Moving Expenses, Forms To File
Related to excluded income, Items Related to Excluded Income
Reporting, How To Report Deductions
Dependents:
Exemption for, Exemptions, Questions and Answers
Individual taxpayer identification number (ITIN), Social security number.
Social security number, Important Reminders, Social security number.
Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer.

E

Earned income credit, Earned income credit., Earned income credit.
Earned income:
Foreign, Foreign Earned Income, Exclusion of Meals and Lodging, Questions and Answers
Source of, Source of Earned Income
Types of, Earned and Unearned Income, Storage expense reimbursements.
Employer-provided amounts, Employer-provided amounts.
Estimated tax, Estimated Tax
Exclusion:
Foreign earned income, Foreign Earned Income Exclusion, When You Can Choose the Exclusion
Housing, Foreign Housing Exclusion, Choosing the exclusion.
Meals and lodging, Exclusion of Meals and Lodging
U.S. possessions, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands
Exemptions:
Dependents, Exemptions, Questions and Answers
Spouse, Exemptions, Questions and Answers
Extensions:
Filing income tax return, Extensions, Return filed before test is met.
Meeting bona fide residence or physical presence test, Further extensions.

F

Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency.
Figuring U.S. income tax, Figuring actual tax.
Filing information:
Estimated tax, Estimated Tax
Filing requirements, Filing Requirements
Information returns and reports, Information Returns and Reports
Nonresident spouse treated as resident, Nonresident Spouse Treated as a Resident, Ending the Choice
Filing requirements:
By filing status, Filing Requirements
Foreign currency, Foreign Currency
When to file and pay, When To File and Pay, Return filed before test is met., Questions and Answers
Where to file, Where To File, Questions and Answers
Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer.
Foreign earned income exclusion:
Choosing, Choosing the Exclusion, When You Can Choose the Exclusion
Defined, Foreign Earned Income Exclusion
Earned income credit, Earned income credit.
Foreign tax credit, Foreign tax credit or deduction.
Income received after year earned, Paid in year following work., Example.
Limit, Limit on Excludable Amount, Physical presence test., Questions and Answers
Maximum exclusion, Limit on Excludable Amount, Physical presence test.
Part-year exclusion, Part-year exclusion.
Physical presence test, maximum exclusion, Physical presence test.
Requirements, Who Qualifies for the Exclusions and the Deduction?, Exclusion of Meals and Lodging
Revoking choice, Revoking the Exclusion
Foreign earned income:
Defined, Foreign Earned Income, More information.
U.S. Government employees, U.S. Government Employees, More information.
Foreign housing exclusion/deduction:
Carryover of deduction, Carryover.
Deduction, figuring, Foreign Housing Deduction
Exclusion, figuring, Foreign Housing Exclusion, Choosing the exclusion.
Housing amount, Housing Amount
Housing expenses, Housing expenses.
Married couples , Married Couples
Requirements, Who Qualifies for the Exclusions and the Deduction?, Exclusion of Meals and Lodging
Second foreign household, Second foreign household.
Foreign housing exclusion:
Earned income credit, Earned income credit.
Foreign tax credit, Foreign tax credit or deduction.
Foreign tax credit:
Earned income exclusion, Foreign tax credit or deduction., Foreign tax credit or deduction.
Foreign taxes:
Credit for, Foreign tax credit., Taxes of Foreign Countries and U.S. Possessions, Deduction for Other Foreign Taxes, Common Benefits
Deduction for, Taxes of Foreign Countries and U.S. Possessions, Deduction for Other Foreign Taxes, Common Benefits, Questions and Answers
Paid on excluded income, Foreign taxes paid on excluded income.
Foreign:
Accounts, reporting of, Form TD F 90–22.1
Camps, Foreign camps.
Controlled corporations, Form 5471
Country, defined, Foreign Country
Currency, Foreign Currency
Earned income, Foreign Earned Income, Exclusion of Meals and Lodging, Questions and Answers
Gifts, Form 3520
Household, second, Second foreign household.
Partnerships, Form 8865
Trusts, Form 3520
Form:
1040, illustrated,
1040X, Return filed before test is met., How To Make the Choice
1040–ES, Estimated Tax
1116, Credit for Foreign Income Taxes
2032, Foreign affiliate.
2350, How to get an extension.
2555, Choosing the Exclusion, Form 2555 and Form 2555–EZ, Form 2555
2555, illustrated, ,
2555–EZ, Choosing the Exclusion, Form 2555 and Form 2555–EZ, Form 2555
2555–EZ, illustrated,
2688, Extension beyond 4 months.
3115, Blocked Income
3520, Form 3520
3903, Forms To File
4361, Members of the Clergy
4563, American Samoa.
4790, Form 4790
4868, 4-month extension.
5471, Form 5471
673, Withholding Tax, Statement.,
8689, Non-Virgin Islands resident with Virgin Islands income.
8822, Important Reminders
8865, Form 8865
TD F 90–22.1, Form TD F 90–22.1
W–4, Foreign tax credit.
Free tax services, How To Get Tax Help, Contacting your Taxpayer Advocate.
Frequently asked questions (FAQs), Questions and Answers
Fulbright grant, Fulbright Grant, Questions and Answers

G

General tax questions, Questions and Answers
Green card test, Resident alien.
Guam:
Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands
Residents of, Resident of Guam
Where to file, Resident of Guam

H

Help (see Tax help)
Housing:
Amount, Housing Amount, Self-employed and employer-provided amounts.
Deduction, Foreign Housing Exclusion and Deduction, Foreign Housing Deduction
Exclusion, Foreign Housing Exclusion and Deduction, Choosing the exclusion.
Expenses, Housing expenses.

I

Illustrated example, Illustrated Example,
Income:
Apprentices, treaty benefits for, Common Benefits
Artist, Income of an artist.
Blocked, Blocked Income
Community, Community income.
Corporation, Income from a corporation.
Earned, Foreign Earned Income, Earned income., Exclusion of Meals and Lodging, Questions and Answers
Employer's property or facilities, use of, Use of employer's property or facilities.
Investment, treaty benefits for, Common Benefits
Partnership, Income from a sole proprietorship or partnership.
Pensions and annuities, Pensions and annuities., Common Benefits
Personal service, treaty benefits for, Common Benefits
Professional fees, Professional fees.
Professors, treaty benefits for, Common Benefits
Railroad retirement benefits, Questions and Answers
Reimbursement of employee expenses, Reimbursement of employee expenses.
Reimbursement of moving expenses, Reimbursement of moving expenses.
Rental, Rental income.
Royalties, Royalties.
Social security benefits, Questions and Answers
Sole proprietorship, Income from a sole proprietorship or partnership.
Source of, Source of Earned Income
Stock options, Stock options.
Students, treaty benefits for, Common Benefits
Teachers, treaty benefits for, Common Benefits
Trainees, treaty benefits for, Common Benefits
Unearned, Earned and Unearned Income
Indefinite assignment, Temporary or Indefinite Assignment
Individual retirement arrangements (IRAs), Contributions to Individual Retirement Arrangements
Individual taxpayer identification number (ITIN), Social security number.
Information returns, Information Returns and Reports
Investment income, treaty benefits for, Common Benefits
IRAs, Contributions to Individual Retirement Arrangements

L

Limit on:
Foreign housing deduction, Limit
Income exclusion, Limit on Excludable Amount, Physical presence test.
Lodging, exclusion of, Exclusion of Meals and Lodging

M

Married couples , Married Couples
Meals and lodging, exclusion of, Exclusion of Meals and Lodging
Monetary instruments, Monetary instruments.
More information (see Tax help)
Moving:
Allocating expenses, Allocation of Moving Expenses
Deducting expenses, Moving Expenses, Forms To File
Reimbursement of expenses, Reimbursement of moving expenses.

N

Nonresident spouse:
Social security number, Social Security Number (SSN)
Treated as resident, Nonresident Spouse Treated as a Resident, Ending the Choice
Northern Mariana Islands:
Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands
Residents of, Resident of the Commonwealth of the Northern Mariana Islands
Where to file, Resident of the Commonwealth of the Northern Mariana Islands

P

Part-year exclusion, Part-year exclusion.
Pay for personal services, Earned income., Common Benefits
Paying U.S. tax in foreign currency, Paying U.S. tax in foreign currency.
Payment of tax, When To File and Pay
Penalties and interest, Questions and Answers
Pensions and annuities:
Income from, Pensions and annuities., Common Benefits
Withholding from, Withholding from pension payments.
Physical presence test:
12-month period, How to figure the 12-month period.
Defined, Physical Presence Test
Maximum exclusion, Physical presence test.
Meeting the requirements, Questions and Answers
Waiver of time requirements, Waiver of Time Requirements, U.S. Travel Restrictions
Professors, treaty benefits for, Common Benefits
Publications (see Tax help)
Puerto Rico:
Possession exclusion, Puerto Rico and Virgin Islands
Residents of, Puerto Rico.

Q

Questions and answers, Questions and Answers

R

Railroad retirement benefits, Questions and Answers
Reimbursement:
Accountable plan, Accountable plan.
Employee expenses, Reimbursement of employee expenses.
Moving expenses, Reimbursement of moving expenses.
Resident alien defined, Resident alien.
Revoking choice to exclude, Revoking the Exclusion

S

Scholarship and fellowship grants, Questions and Answers
Second foreign household, Second foreign household., Married Couples
Self-employment tax:
Clergy, Members of the Clergy
Exemption from, Exemption From Social Security and Medicare Taxes
How to pay, Questions and Answers
Who must pay, Who Must Pay Self-Employment Tax?
Social security and Medicare taxes, Social Security and Medicare Taxes
Social security benefits, Questions and Answers
Social security number:
Dependents, Important Reminders, Social security number.
Nonresident spouse, Social Security Number (SSN)
Source of earned income, Source of Earned Income
Spouse, exemption for, Exemptions, Questions and Answers
Students, treaty benefits for, Common Benefits
Substantial presence test, Resident alien.
Suggestions, Comments and suggestions.

T

Taiwan, American Institute in, American Institute in Taiwan.
Tax help, How To Get Tax Help
Tax help:
Inside U.S., Services Available Inside the United States
Outside U.S., Services Available Outside the United States, Contacting your Taxpayer Advocate.
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Tax home, Tax Home in Foreign Country, Temporary or Indefinite Assignment
Tax treaties:
Benefits of, Common Benefits, Tax Treaty Benefits
Competent authority assistance, Competent Authority Assistance
Determining residence, Special agreements and treaties.
Obtaining copies of, Obtaining Copies of Tax Treaties
Purpose of, Purpose of Tax Treaties
Table of, Obtaining Copies of Tax Treaties
Taxpayer Advocate, Contacting your Taxpayer Advocate., Contacting your Taxpayer Advocate.
Teachers, treaty benefits for, Common Benefits
Temporary assignment, expenses, Temporary or Indefinite Assignment
Totalization agreements, Binational Social Security (Totalization) Agreements
Trainees, treaty benefits for, Common Benefits
Travel restrictions, U.S. Travel Restrictions
Treaties (see Tax treaties)
TTY/TDD information, How To Get Tax Help

U

U.S. Government employees, U.S. Government Employees, More information.

V

Virgin Islands:
Nonresidents of, Non-Virgin Islands resident with Virgin Islands income.
Possession exclusion, Puerto Rico and Virgin Islands
Residents of, Resident of Virgin Islands
Where to file, Resident of Virgin Islands

W

Waiver of time requirements, Waiver of Time Requirements, U.S. Travel Restrictions
When to file and pay, When To File and Pay, Return filed before test is met., Questions and Answers
Where to file:
American Samoa residents, Questions and Answers
Claiming exclusion/deduction, Where To File, Questions and Answers
Commonwealth of the Northern Mariana Islands residents, Resident of the Commonwealth of the Northern Mariana Islands
Guam residents, Resident of Guam
No legal residence in U.S., Where To File, Questions and Answers
Virgin Islands residents, nonresidents, Resident of Virgin Islands
Wire transfers, Wire transfers.
Withholding:
Income tax, Income Tax Withholding , Questions and Answers
Pension payments, Withholding from pension payments.