Publication 516: U.S. Government Civilian Employees Stationed Abroad; Publication 516 Introductory Material

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Table of Contents

Important Reminders

Combat zone participants. If you were a civilian who served in a combat zone or qualified hazardous duty area in support of the U.S. Armed Forces, you can get certain extensions of deadlines for filing tax returns, paying taxes, filing claims for refund, and doing certain other tax-related acts. For details, see Publication 3, Armed Forces' Tax Guide.

Death due to terrorist or military action. U.S. income taxes are forgiven for a U.S. Government civilian employee who dies as a result of wounds or injuries incurred while employed by the U.S. Government. The wounds or injuries must have been caused by terrorist or military action directed against the United States or its allies. The taxes are forgiven for the deceased employee's tax years beginning with the year immediately before the year in which the wounds or injury occurred and ending with the year of death. If the deceased government employee and the employee's spouse filed a joint return, only the decedent's part of the joint tax liability is forgiven. For additional details, see Publication 559, Survivors, Executors, and Administrators.

Introduction

If you are a U. S. citizen working for the U.S. Government, including the foreign service, and you are stationed abroad, your income tax filing requirements are generally the same as those for citizens and residents living in the United States. You are taxed on your worldwide income, even though you live and work 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 as income on your tax return, and
Many of the expenses you are likely to have, such as moving expenses and foreign 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 Commonwealth of the Northern Mariana Islands, the Virgin Islands, or Puerto Rico. That information is in Publication 570, Tax Guide for Individuals With Income From U.S. Possessions.

Comments and suggestions.

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Internal Revenue Service
Individual Forms and Publications Branch
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Useful Items - You may want to see:

Form (and Instructions)

Schedule A (Form 1040) Itemized Deductions
1116 Foreign Tax Credit
2106 Employee Business Expenses
2106–EZ Unreimbursed Employee Business Expenses
3903 Moving Expenses
4868 Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
TD F 90–22.1 Report of Foreign Bank and Financial Accounts

See How To Get Tax Help, near the end of this publication, for information about getting these publications and forms.

Publication 516Introductory Material

Important Reminders

Introduction

Useful Items - You may want to see:

Publication 516
Introductory Material