Tax Preparation Help  
Pub. 516, U.S. Government Civilian Employees Stationed Abroad 2007 Tax Year

Publication 516 - Introductory Material

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.

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.   We welcome your comments about this publication and your suggestions for future editions.

  You can write to us at the following address:

Internal Revenue Service
Individual Forms and Publications Branch
1111 Constitution Ave. NW, IR-6406
Washington, DC 20224

  We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

  You can email us at *[email protected]. (The asterisk must be included in the address.) Please put “Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.


  • 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad

  • 463 Travel, Entertainment, Gift, and Car Expenses

  • 514 Foreign Tax Credit for Individuals

  • 521 Moving Expenses

  • 523 Selling Your Home

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.

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