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Free file 6. Free file   Insurance Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Deductible PremiumsSelf-Employed Health Insurance Deduction Nondeductible Premiums Capitalized Premiums When To Deduct Premiums What's New Retiree drug subsidy. Free file  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). Free file For more information, see the retiree drug subsidy frequently asked questions on IRS. Free file gov. Free file Introduction You generally can deduct the ordinary and necessary cost of insurance as a business expense if it is for your trade, business, or profession. Free file However, you may have to capitalize certain insurance costs under the uniform capitalization rules. Free file For more information, see Capitalized Premiums , later. Free file Topics - This chapter discusses: Deductible premiums Nondeductible premiums Capitalized premiums When to deduct premiums Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 525 Taxable and Nontaxable Income 538 Accounting Periods and Methods 547 Casualties, Disasters, and Thefts Form (and Instructions) 1040 U. Free file S. Free file Individual Income Tax Return See chapter 12 for information about getting publications and forms. Free file Deductible Premiums You generally can deduct premiums you pay for the following kinds of insurance related to your trade or business. Free file Insurance that covers fire, storm, theft, accident, or similar losses. Free file Credit insurance that covers losses from business bad debts. Free file Group hospitalization and medical insurance for employees, including long-term care insurance. Free file If a partnership pays accident and health insurance premiums for its partners, it generally can deduct them as guaranteed payments to partners. Free file If an S corporation pays accident and health insurance premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages subject to federal income tax withholding. Free file See Publication 15-B. Free file Liability insurance. Free file Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. Free file Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. Free file If a partnership pays workers' compensation premiums for its partners, it generally can deduct them as guaranteed payments to partners. Free file If an S corporation pays workers' compensation premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages. Free file Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. Free file Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. Free file Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. Free file If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. Free file If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. Free file Life insurance covering your officers and employees if you are not directly or indirectly a beneficiary under the contract. Free file Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. Free file Self-Employed Health Insurance Deduction You may be able to deduct premiums paid for medical and dental insurance and qualified long-term care insurance for yourself, your spouse, and your dependents. Free file The insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. Free file A child includes your son, daughter, stepchild, adopted child, or foster child. Free file A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Free file One of the following statements must be true. Free file You were self-employed and had a net profit for the year reported on Schedule C (Form 1040), Profit or Loss From Business; Schedule C-EZ (Form 1040), Net Profit From Business; or Schedule F (Form 1040), Profit or Loss From Farming. Free file You were a partner with net earnings from self-employment for the year reported on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Free file , box 14, code A. Free file You used one of the optional methods to figure your net earnings from self-employment on Schedule SE. Free file You received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. Free file Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2, Wage and Tax Statement. Free file The insurance plan must be established, or considered to be established as discussed in the following bullets, under your business. Free file For self-employed individuals filing a Schedule C, C-EZ, or F, a policy can be either in the name of the business or in the name of the individual. Free file For partners, a policy can be either in the name of the partnership or in the name of the partner. Free file You can either pay the premiums yourself or your partnership can pay them and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. Free file However, if the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. Free file Otherwise, the insurance plan will not be considered to be established under your business. Free file For more-than-2% shareholders, a policy can be either in the name of the S corporation or in the name of the shareholder. Free file You can either pay the premiums yourself or your S corporation can pay them and report the premium amounts on Form W-2 as wages to be included in your gross income. Free file However, if the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you and report the premium amounts on Form W-2 as wages to be included in your gross income. Free file Otherwise, the insurance plan will not be considered to be established under your business. Free file Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. Free file If you previously filed returns without using Medicare premiums to figure the deduction, you can file timely amended returns to refigure the deduction. Free file For more information, see Form 1040X, Amended U. Free file S. Free file Individual Income Tax Return. Free file Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer cannot be used to figure the deduction. Free file Take the deduction on Form 1040, line 29. Free file Qualified long-term care insurance. Free file   You can include premiums paid on a qualified long-term care insurance contract when figuring your deduction. Free file But, for each person covered, you can include only the smaller of the following amounts. Free file The amount paid for that person. Free file The amount shown below. Free file Use the person's age at the end of the tax year. Free file Age 40 or younger–$360 Age 41 to 50–$680 Age 51 to 60–$1,360 Age 61 to 70–$3,640 Age 71 or older–$4,550 Qualified long-term care insurance contract. Free file   A qualified long-term care insurance contract is an insurance contract that only provides coverage of qualified long-term care services. Free file The contract must meet all the following requirements. Free file It must be guaranteed renewable. Free file It must provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits. Free file It must not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed. Free file It generally must not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. Free file Qualified long-term care services. Free file   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and Maintenance or personal care services. Free file The services must be required by a chronically ill individual and prescribed by a licensed health care practitioner. Free file Worksheet 6-A. Free file Self-Employed Health Insurance Deduction Worksheet Note. Free file Use a separate worksheet for each trade or business under which an insurance plan is established. Free file 1. Free file Enter the total amount paid in 2013 for health insurance coverage established under your business for 2013 for you, your spouse, and your dependents. Free file Your insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. Free file But do not include the following. Free file   Amounts for any month you were eligible to participate in a health plan subsidized by your or your spouse's employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. Free file Any amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer. Free file Any amounts you included on Form 8885, line 4. Free file Any qualified health insurance premiums you paid to “U. Free file S. Free file Treasury-HCTC. Free file ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H. Free file Any payments for qualified long-term care insurance (see line 2) 1. Free file   2. Free file For coverage under a qualified long-term care insurance contract, enter for each person covered the smaller of the following amounts. Free file       a) Total payments made for that person during the year. Free file       b) The amount shown below. Free file Use the person's age at the end of the tax year. Free file         $360— if that person is age 40 or younger          $680— if age 41 to 50         $1,360— if age 51 to 60         $3,640— if age 61 to 70         $4,550— if age 71 or older         Do not include payments for any month you were eligible to participate in a long-term care insurance plan subsidized by your or your spouse’s employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. Free file If more than one person is covered, figure separately the amount to enter for each person. Free file Then enter the total of those amounts 2. Free file   3. Free file Add lines 1 and 2 3. Free file   4. Free file Enter your net profit* and any other earned income** from the trade or business under which the insurance plan is established. Free file Do not include Conservation Reserve Program payments exempt from self-employment tax. Free file If the business is an S corporation, skip to line 11 4. Free file   5. Free file Enter the total of all net profits* from: Schedule C (Form 1040), line 31; Schedule C-EZ (Form 1040), line 3; Schedule F (Form 1040), line 34; or Schedule K-1 (Form 1065), box 14, code A; plus any other income allocable to the profitable businesses. Free file Do not include Conservation Reserve Program payments exempt from self-employment tax. Free file See the Instructions for Schedule SE (Form 1040). Free file Do not include any net losses shown on these schedules. Free file 5. Free file   6. Free file Divide line 4 by line 5 6. Free file   7. Free file Multiply Form 1040, line 27, by the percentage on line 6 7. Free file   8. Free file Subtract line 7 from line 4 8. Free file   9. Free file Enter the amount, if any, from Form 1040, line 28, attributable to the same trade or business in which the insurance plan is established 9. Free file   10. Free file Subtract line 9 from line 8 10. Free file   11. Free file Enter your Medicare wages (Form W-2, box 5) from an S corporation in which you are a more-than-2% shareholder and in which the insurance plan is established 11. Free file   12. Free file Enter any amount from Form 2555, line 45, attributable to the amount entered on line 4 or 11 above, or any amount from Form 2555-EZ, line 18, attributable to the amount entered on line 11 above 12. Free file   13. Free file Subtract line 12 from line 10 or 11, whichever applies 13. Free file   14. Free file Enter the smaller of line 3 or line 13 here and on Form 1040, line 29. Free file Do not include this amount when figuring any medical expense deduction on Schedule A (Form 1040). Free file 14. Free file   * If you used either optional method to figure your net earnings from self-employment from any business, do not enter your net profit from the business. Free file Instead, enter the amount attributable to that business from Schedule SE (Form 1040), Section B, line 4b. Free file * *Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. Free file However, it does not include capital gain income. Free file Chronically ill individual. Free file   A chronically ill individual is a person who has been certified as one of the following. Free file An individual who has been unable, due to loss of functional capacity for at least 90 days, to perform at least two activities of daily living without substantial assistance from another individual. Free file Activities of daily living are eating, toileting, transferring (general mobility), bathing, dressing, and continence. Free file An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Free file The certification must have been made by a licensed health care practitioner within the previous 12 months. Free file Benefits received. Free file   For information on excluding benefits you receive from a long-term care contract from gross income, see Publication 525. Free file Other coverage. Free file   You cannot take the deduction for any month you were eligible to participate in any employer (including your spouse's) subsidized health plan at any time during that month, even if you did not actually participate. Free file In addition, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2013, do not use amounts paid for coverage for that month to figure the deduction. Free file   These rules are applied separately to plans that provide long-term care insurance and plans that do not provide long-term care insurance. Free file However, any medical insurance payments not deductible on Form 1040, line 29, can be included as medical expenses on Schedule A (Form 1040), Itemized Deductions, if you itemize deductions. Free file Effect on itemized deductions. Free file   Subtract the health insurance deduction from your medical insurance when figuring medical expenses on Schedule A (Form 1040) if you itemize deductions. Free file Effect on self-employment tax. Free file   For tax years beginning before or after 2010, you cannot subtract the self-employed health insurance deduction when figuring net earnings for your self-employment tax from the business under which the insurance plan is established, or considered to be established as discussed earlier. Free file For more information, see Schedule SE (Form 1040). Free file How to figure the deduction. Free file   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. Free file However, if any of the following apply, you must use Worksheet 6-A in this chapter. Free file You had more than one source of income subject to self-employment tax. Free file You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Free file You are using amounts paid for qualified long-term care insurance to figure the deduction. Free file If you are claiming the health coverage tax credit, complete Form 8885, Health Coverage Tax Credit, before you figure this deduction. Free file Health coverage tax credit. Free file   You may be able to take this credit only if you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient. Free file Use Form 8885 to figure the amount, if any, of this credit. Free file   When figuring the amount to enter on line 1 of Worksheet 6-A, do not include the following. Free file Any amounts you included on Form 8885, line 4. Free file Any qualified health insurance premiums you paid to “U. Free file S. Free file Treasury-HCTC. Free file ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Free file More than one health plan and business. Free file   If you have more than one health plan during the year and each plan is established under a different business, you must use separate worksheets (Worksheet 6-A) to figure each plan's net earnings limit. Free file Include the premium you paid under each plan on line 1 or line 2 of that separate worksheet and your net profit (or wages) from that business on line 4 (or line 11). Free file For a plan that provides long-term care insurance, the total of the amounts entered for each person on line 2 of all worksheets cannot be more than the appropriate limit shown on line 2 for that person. Free file Nondeductible Premiums You cannot deduct premiums on the following kinds of insurance. Free file Self-insurance reserve funds. Free file You cannot deduct amounts credited to a reserve set up for self-insurance. Free file This applies even if you cannot get business insurance coverage for certain business risks. Free file However, your actual losses may be deductible. Free file See Publication 547. Free file Loss of earnings. Free file You cannot deduct premiums for a policy that pays for lost earnings due to sickness or disability. Free file However, see the discussion on overhead insurance, item (8), under Deductible Premiums , earlier. Free file Certain life insurance and annuities. Free file For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. Free file You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. Free file A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. Free file For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. Free file The disallowance applies without regard to whom the policy covers. Free file Partners. Free file If, as a partner in a partnership, you take out an insurance policy on your own life and name your partners as beneficiaries to induce them to retain their investments in the partnership, you are considered a beneficiary. Free file You cannot deduct the insurance premiums. Free file Insurance to secure a loan. Free file If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. Free file Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. Free file In the event of death, the proceeds of the policy are generally not taxed as income even if they are used to liquidate the debt. Free file Capitalized Premiums Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. Free file Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Free file You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Free file Indirect costs include premiums for insurance on your plant or facility, machinery, equipment, materials, property produced, or property acquired for resale. Free file Uniform capitalization rules. Free file   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Free file Produce real property or tangible personal property. Free file For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Free file Acquire property for resale. Free file However, these rules do not apply to the following property. Free file Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. Free file Property you produce if you meet either of the following conditions. Free file Your indirect costs of producing the property are $200,000 or less. Free file You use the cash method of accounting and do not account for inventories. Free file More information. Free file   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. Free file When To Deduct Premiums You can usually deduct insurance premiums in the tax year to which they apply. Free file Cash method. Free file   If you use the cash method of accounting, you generally deduct insurance premiums in the tax year you actually paid them, even if you incurred them in an earlier year. Free file However, see Prepayment , later. Free file Accrual method. Free file   If you use an accrual method of accounting, you cannot deduct insurance premiums before the tax year in which you incur a liability for them. Free file In addition, you cannot deduct insurance premiums before the tax year in which you actually pay them (unless the exception for recurring items applies). Free file For more information about the accrual method of accounting, see chapter 1. Free file For information about the exception for recurring items, see Publication 538. Free file Prepayment. Free file   You cannot deduct expenses in advance, even if you pay them in advance. Free file This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. Free file   Expenses such as insurance are generally allocable to a period of time. Free file You can deduct insurance expenses for the year to which they are allocable. Free file Example. Free file In 2013, you signed a 3-year insurance contract. Free file Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. Free file You can deduct in 2014 and 2015 the premium allocable to those years. Free file Dividends received. Free file   If you receive dividends from business insurance and you deducted the premiums in prior years, at least part of the dividends generally are income. Free file For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1 under How Much Can I Deduct. Free file Prev  Up  Next   Home   More Online Publications
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Free file Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Free file Tax questions. Free file Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. Free file irs. Free file gov/pub54. Free file What's New Exclusion amount. Free file  The maximum foreign earned income exclusion is adjusted annually for inflation. Free file For 2013, the maximum exclusion has increased to $97,600. Free file See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. Free file Housing expenses — base amount. Free file  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. Free file 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. Free file For 2013, this amount is $42. Free file 78 per day ($15,616 per year). Free file See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. Free file Housing expenses — maximum amount. Free file  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. Free file See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. Free file Filing requirements. Free file  Generally, the amount of income you can receive before you must file an income tax return has increased. Free file These amounts are shown in chapter 1 under Filing Requirements . Free file Self-employment tax rate. Free file  For 2013, the self-employment tax rate of 13. Free file 3% has increased to 15. Free file 3%. Free file 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. Free file All net earnings are subject to the Medicare part of the tax. Free file For more information, see chapter 3. Free file IRA limitations for 2013. Free file . Free file  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). Free file 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)). Free file 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. Free file See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. Free file Reminders Figuring tax on income not excluded. Free file  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. Free file 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. Free file If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. Free file Form 8938. Free file  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Free file See Form 8938 in chapter 1. Free file Change of address. Free file  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. Free file If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. Free file Photographs of missing children. Free file  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free file Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free file 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. Free file Introduction This publication discusses special tax rules for U. Free file S. Free file citizens and resident aliens who work abroad or who have income earned in foreign countries. Free file If you are a U. Free file S. Free file citizen or resident alien, your worldwide income generally is subject to U. Free file S. Free file income tax, regardless of where you are living. Free file Also, you are subject to the same income tax filing requirements that apply to U. Free file S. Free file citizens or resident aliens living in the United States. Free file Expatriation tax provisions apply to U. Free file S. Free file citizens who have renounced their citizenship and long-term residents who have ended their residency. Free file These provisions are discussed in chapter 4 of Publication 519, U. Free file S. Free file Tax Guide for Aliens. Free file Resident alien. Free file   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. Free file Green card test. Free file You are a U. Free file S. Free file resident if you were a lawful permanent resident of the United States at any time during the calendar year. Free file This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). Free file Substantial presence test. Free file You are considered a U. Free file S. Free file resident if you meet the substantial presence test for the calendar year. Free file 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. Free file Example. Free file You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. Free file 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). Free file Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. Free file   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. Free file Filing information. Free file    Chapter 1 contains general filing information, such as: Whether you must file a U. Free file S. Free file 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. Free file S. Free file resident, and Whether you must pay estimated tax. Free file Withholding tax. Free file    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. Free file S. Free file citizens and resident aliens. Free file Self-employment tax. Free file    Chapter 3 discusses who must pay self-employment tax. Free file Foreign earned income exclusion and housing exclusion and deduction. Free file    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. Free file You may qualify to treat up to $97,600 of your income as not taxable by the United States. Free file 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. Free file These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. Free file   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. Free file These rules are explained in chapter 4. Free file   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. Free file Exemptions, deductions, and credits. Free file    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. Free file These are generally the same as if you were living in the United States. Free file 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. Free file 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. Free file Tax treaty benefits. Free file    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. Free file It also explains how to get copies of tax treaties. Free file How to get tax help. Free file    Chapter 7 is an explanation of how to get information and assistance from the IRS. Free file Questions and answers. Free file   Frequently asked questions and answers to those questions are presented in the back of the publication. Free file Comments and suggestions. Free file   We welcome your comments about this publication and your suggestions for future editions. Free file   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free file NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free file   You can send us comments from www. Free file irs. Free file gov/formspubs/. Free file Click on “More Information” and then on “Comment on Tax Forms and Publications. Free file ”   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. Free file Ordering forms and publications. Free file   Visit www. Free file irs. Free file 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. Free file Internal Revenue Service 1201 N. Free file Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free file   If you have a tax question, check the information available on IRS. Free file gov or call 1-800-TAX–FORM (1-800-829-1040). Free file We cannot answer tax questions sent to either of the above addresses. Free file Prev  Up  Next   Home   More Online Publications