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State Income Tax Rate Comparisons

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State Income Tax Rate Comparisons

State income tax rate comparisons Publication 584-B - Main Content Table of Contents How To Use This Workbook Comments and SuggestionsOrdering forms and publications. State income tax rate comparisons Tax questions. State income tax rate comparisons How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). State income tax rate comparisons How To Use This Workbook You can use this workbook by following these five steps. State income tax rate comparisons Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. State income tax rate comparisons Know the definitions of adjusted basis and fair market value, discussed below. State income tax rate comparisons Fill out Schedules 1 through 6. State income tax rate comparisons Read the Instructions for Form 4684. State income tax rate comparisons Fill out Form 4684 using the information you entered in Schedules 1 through 6. State income tax rate comparisons Use the chart below to find out how to use Schedules 1 through 6 to fill out Form 4684. State income tax rate comparisons Take what's in each row of. State income tax rate comparisons . State income tax rate comparisons . State income tax rate comparisons And enter it on Form 4684. State income tax rate comparisons . State income tax rate comparisons . State income tax rate comparisons Column 1 Line 19 Column 2 Line 20 Column 3 Line 21 Column 4 Line 22 Column 5 Line 23 Column 6 Line 24 Column 7 Line 25 Column 8 Line 26 Column 9 Line 27 Adjusted basis. State income tax rate comparisons   Adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any section 179 expense deduction), amortization, depletion, etc. State income tax rate comparisons If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. State income tax rate comparisons If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, Allocation of Increase in Basis for Property Received From a Decedent, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. State income tax rate comparisons Fair market value. State income tax rate comparisons   Fair market value is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. State income tax rate comparisons When filling out Schedules 1 through 6, you need to know the fair market value of the property immediately before and immediately after the disaster or casualty. State income tax rate comparisons Deduction limits. State income tax rate comparisons   If your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. State income tax rate comparisons See the Instructions for Form 4684, Section B. State income tax rate comparisons If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. State income tax rate comparisons   The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040), must be reduced by 2% of your adjusted gross income. State income tax rate comparisons Employee property is property used in performing services as an employee. State income tax rate comparisons Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. State income tax rate comparisons You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. State income tax rate comparisons NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. State income tax rate comparisons Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State income tax rate comparisons You can email us at taxforms@irs. State income tax rate comparisons gov. State income tax rate comparisons Please put “Publications Comment” on the subject line. State income tax rate comparisons You can also send us comments from www. State income tax rate comparisons irs. State income tax rate comparisons gov/formspubs/. State income tax rate comparisons Select “Comment on Tax Forms and Publications” under “Information about. State income tax rate comparisons ” 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. State income tax rate comparisons Ordering forms and publications. State income tax rate comparisons   Visit www. State income tax rate comparisons irs. State income tax rate comparisons 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. State income tax rate comparisons Internal Revenue Service 1201 N. State income tax rate comparisons Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State income tax rate comparisons   If you have a tax question, check the information available on IRS. State income tax rate comparisons gov or call 1-800-829-1040. State income tax rate comparisons We cannot answer tax questions sent to either of the above addresses. State income tax rate comparisons How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. State income tax rate comparisons By selecting the method that is best for you, you will have quick and easy access to tax help. State income tax rate comparisons Free help with your return. State income tax rate comparisons   Free help in preparing your return is available nationwide from IRS-certified volunteers. State income tax rate comparisons The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. State income tax rate comparisons Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. State income tax rate comparisons To find the nearest VITA or TCE site, visit IRS. State income tax rate comparisons gov or call 1-800-906-9887 or 1-800-829-1040. State income tax rate comparisons   As part of the TCE program, AARP offers the Tax-Aide counseling program. State income tax rate comparisons To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. State income tax rate comparisons aarp. State income tax rate comparisons org/money/taxaide. State income tax rate comparisons   For more information on these programs, go to IRS. State income tax rate comparisons gov and enter keyword “VITA” in the upper right-hand corner. State income tax rate comparisons Internet. State income tax rate comparisons You can access the IRS website at IRS. State income tax rate comparisons gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. State income tax rate comparisons Go to IRS. State income tax rate comparisons gov and click on Where's My Refund. State income tax rate comparisons Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. State income tax rate comparisons If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). State income tax rate comparisons Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. State income tax rate comparisons E-file your return. State income tax rate comparisons Find out about commercial tax preparation and e-file services available free to eligible taxpayers. State income tax rate comparisons Download forms, including talking tax forms, instructions, and publications. State income tax rate comparisons Order IRS products online. State income tax rate comparisons Research your tax questions online. State income tax rate comparisons Search publications online by topic or keyword. State income tax rate comparisons Use the online Internal Revenue Code, regulations, or other official guidance. State income tax rate comparisons View Internal Revenue Bulletins (IRBs) published in the last few years. State income tax rate comparisons Figure your withholding allowances using the withholding calculator online at www. State income tax rate comparisons irs. State income tax rate comparisons gov/individuals. State income tax rate comparisons Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. State income tax rate comparisons irs. State income tax rate comparisons gov/individuals. State income tax rate comparisons Sign up to receive local and national tax news by email. State income tax rate comparisons Get information on starting and operating a small business. State income tax rate comparisons Phone. State income tax rate comparisons Many services are available by phone. State income tax rate comparisons   Ordering forms, instructions, and publications. State income tax rate comparisons Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. State income tax rate comparisons You should receive your order within 10 days. State income tax rate comparisons Asking tax questions. State income tax rate comparisons Call the IRS with your tax questions at 1-800-829-1040. State income tax rate comparisons Solving problems. State income tax rate comparisons You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. State income tax rate comparisons An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. State income tax rate comparisons Call your local Taxpayer Assistance Center for an appointment. State income tax rate comparisons To find the number, go to www. State income tax rate comparisons irs. State income tax rate comparisons gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. State income tax rate comparisons TTY/TDD equipment. State income tax rate comparisons If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. State income tax rate comparisons TeleTax topics. State income tax rate comparisons Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. State income tax rate comparisons Refund information. State income tax rate comparisons You can check the status of your refund on the new IRS phone app. State income tax rate comparisons Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. State income tax rate comparisons IRS2Go is a new way to provide you with information and tools. State income tax rate comparisons To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). State income tax rate comparisons Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. State income tax rate comparisons If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). State income tax rate comparisons Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. State income tax rate comparisons If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. State income tax rate comparisons Other refund information. State income tax rate comparisons To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. State income tax rate comparisons Evaluating the quality of our telephone services. State income tax rate comparisons To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. State income tax rate comparisons One method is for a second IRS representative to listen in on or record random telephone calls. State income tax rate comparisons Another is to ask some callers to complete a short survey at the end of the call. State income tax rate comparisons Walk-in. State income tax rate comparisons Many products and services are available on a walk-in basis. State income tax rate comparisons   Products. State income tax rate comparisons You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State income tax rate comparisons Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. State income tax rate comparisons Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. State income tax rate comparisons Services. State income tax rate comparisons You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. State income tax rate comparisons An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. State income tax rate comparisons If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. State income tax rate comparisons No appointment is necessary—just walk in. State income tax rate comparisons If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. State income tax rate comparisons A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. State income tax rate comparisons If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. State income tax rate comparisons All other issues will be handled without an appointment. State income tax rate comparisons To find the number of your local office, go to  www. State income tax rate comparisons irs. State income tax rate comparisons gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. State income tax rate comparisons Mail. State income tax rate comparisons You can send your order for forms, instructions, and publications to the address below. State income tax rate comparisons You should receive a response within 10 days after your request is received. State income tax rate comparisons  Internal Revenue Service 1201 N. State income tax rate comparisons Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. State income tax rate comparisons   The Taxpayer Advocate Service (TAS) is your voice at the IRS. State income tax rate comparisons Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. State income tax rate comparisons We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. State income tax rate comparisons Remember, the worst thing you can do is nothing at all. State income tax rate comparisons   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. State income tax rate comparisons You face (or your business is facing) an immediate threat of adverse action. State income tax rate comparisons You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. State income tax rate comparisons   If you qualify for our help, we’ll do everything we can to get your problem resolved. State income tax rate comparisons You will be assigned to one advocate who will be with you at every turn. State income tax rate comparisons We have offices in every state, the District of Columbia, and Puerto Rico. State income tax rate comparisons Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. State income tax rate comparisons And our services are always free. State income tax rate comparisons   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. State income tax rate comparisons Our tax toolkit at www. State income tax rate comparisons TaxpayerAdvocate. State income tax rate comparisons irs. State income tax rate comparisons gov can help you understand these rights. State income tax rate comparisons   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. State income tax rate comparisons irs. State income tax rate comparisons gov/advocate. State income tax rate comparisons You can also call our toll-free number at 1-877-777-4778. State income tax rate comparisons   TAS also handles large-scale or systemic problems that affect many taxpayers. State income tax rate comparisons If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. State income tax rate comparisons irs. State income tax rate comparisons gov/advocate. State income tax rate comparisons Low Income Taxpayer Clinics (LITCs). State income tax rate comparisons   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. State income tax rate comparisons Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. State income tax rate comparisons These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. State income tax rate comparisons Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. State income tax rate comparisons For more information and to find a clinic near you, see the LITC page at www. State income tax rate comparisons irs. State income tax rate comparisons gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. State income tax rate comparisons This publication is also available by calling 1-800-829-3676 or at your local IRS office. State income tax rate comparisons Free tax services. State income tax rate comparisons   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. State income tax rate comparisons Learn about free tax information from the IRS, including publications, services, and education and assistance programs. State income tax rate comparisons The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. State income tax rate comparisons The majority of the information and services listed in this publication are available to you free of charge. State income tax rate comparisons If there is a fee associated with a resource or service, it is listed in the publication. State income tax rate comparisons   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. State income tax rate comparisons DVD for tax products. State income tax rate comparisons You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. State income tax rate comparisons Prior-year forms, instructions, and publications. State income tax rate comparisons Tax Map: an electronic research tool and finding aid. State income tax rate comparisons Tax law frequently asked questions. State income tax rate comparisons Tax Topics from the IRS telephone response system. State income tax rate comparisons Internal Revenue Code—Title 26 of the U. State income tax rate comparisons S. State income tax rate comparisons Code. State income tax rate comparisons Links to other Internet based Tax Research Materials. State income tax rate comparisons Fill-in, print, and save features for most tax forms. State income tax rate comparisons Internal Revenue Bulletins. State income tax rate comparisons Toll-free and email technical support. State income tax rate comparisons Two releases during the year. State income tax rate comparisons  – The first release will ship the beginning of January 2012. State income tax rate comparisons  – The final release will ship the beginning of March 2012. State income tax rate comparisons Purchase the DVD from National Technical Information Service (NTIS) at www. State income tax rate comparisons irs. State income tax rate comparisons gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). State income tax rate comparisons Prev  Up  Next   Home   More Online Publications
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The State Income Tax Rate Comparisons

State income tax rate comparisons Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. State income tax rate comparisons Tax questions. State income tax rate comparisons Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. State income tax rate comparisons irs. State income tax rate comparisons gov/pub54. State income tax rate comparisons What's New Exclusion amount. State income tax rate comparisons  The maximum foreign earned income exclusion is adjusted annually for inflation. State income tax rate comparisons For 2013, the maximum exclusion has increased to $97,600. State income tax rate comparisons See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. State income tax rate comparisons Housing expenses — base amount. State income tax rate comparisons  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. State income tax rate comparisons 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. State income tax rate comparisons For 2013, this amount is $42. State income tax rate comparisons 78 per day ($15,616 per year). State income tax rate comparisons See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. State income tax rate comparisons Housing expenses — maximum amount. State income tax rate comparisons  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. State income tax rate comparisons See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. State income tax rate comparisons Filing requirements. State income tax rate comparisons  Generally, the amount of income you can receive before you must file an income tax return has increased. State income tax rate comparisons These amounts are shown in chapter 1 under Filing Requirements . State income tax rate comparisons Self-employment tax rate. State income tax rate comparisons  For 2013, the self-employment tax rate of 13. State income tax rate comparisons 3% has increased to 15. State income tax rate comparisons 3%. State income tax rate comparisons 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. State income tax rate comparisons All net earnings are subject to the Medicare part of the tax. State income tax rate comparisons For more information, see chapter 3. State income tax rate comparisons IRA limitations for 2013. State income tax rate comparisons . State income tax rate comparisons  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). State income tax rate comparisons 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)). State income tax rate comparisons 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. State income tax rate comparisons See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. State income tax rate comparisons Reminders Figuring tax on income not excluded. State income tax rate comparisons  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. State income tax rate comparisons 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. State income tax rate comparisons If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. State income tax rate comparisons Form 8938. State income tax rate comparisons  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. State income tax rate comparisons See Form 8938 in chapter 1. State income tax rate comparisons Change of address. State income tax rate comparisons  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. State income tax rate comparisons If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. State income tax rate comparisons Photographs of missing children. State income tax rate comparisons  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State income tax rate comparisons Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State income tax rate comparisons 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. State income tax rate comparisons Introduction This publication discusses special tax rules for U. State income tax rate comparisons S. State income tax rate comparisons citizens and resident aliens who work abroad or who have income earned in foreign countries. State income tax rate comparisons If you are a U. State income tax rate comparisons S. State income tax rate comparisons citizen or resident alien, your worldwide income generally is subject to U. State income tax rate comparisons S. State income tax rate comparisons income tax, regardless of where you are living. State income tax rate comparisons Also, you are subject to the same income tax filing requirements that apply to U. State income tax rate comparisons S. State income tax rate comparisons citizens or resident aliens living in the United States. State income tax rate comparisons Expatriation tax provisions apply to U. State income tax rate comparisons S. State income tax rate comparisons citizens who have renounced their citizenship and long-term residents who have ended their residency. State income tax rate comparisons These provisions are discussed in chapter 4 of Publication 519, U. State income tax rate comparisons S. State income tax rate comparisons Tax Guide for Aliens. State income tax rate comparisons Resident alien. State income tax rate comparisons   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. State income tax rate comparisons Green card test. State income tax rate comparisons You are a U. State income tax rate comparisons S. State income tax rate comparisons resident if you were a lawful permanent resident of the United States at any time during the calendar year. State income tax rate comparisons This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). State income tax rate comparisons Substantial presence test. State income tax rate comparisons You are considered a U. State income tax rate comparisons S. State income tax rate comparisons resident if you meet the substantial presence test for the calendar year. State income tax rate comparisons 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. State income tax rate comparisons Example. State income tax rate comparisons You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. State income tax rate comparisons 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). State income tax rate comparisons Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. State income tax rate comparisons   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. State income tax rate comparisons Filing information. State income tax rate comparisons    Chapter 1 contains general filing information, such as: Whether you must file a U. State income tax rate comparisons S. State income tax rate comparisons 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. State income tax rate comparisons S. State income tax rate comparisons resident, and Whether you must pay estimated tax. State income tax rate comparisons Withholding tax. State income tax rate comparisons    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. State income tax rate comparisons S. State income tax rate comparisons citizens and resident aliens. State income tax rate comparisons Self-employment tax. State income tax rate comparisons    Chapter 3 discusses who must pay self-employment tax. State income tax rate comparisons Foreign earned income exclusion and housing exclusion and deduction. State income tax rate comparisons    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. State income tax rate comparisons You may qualify to treat up to $97,600 of your income as not taxable by the United States. State income tax rate comparisons 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. State income tax rate comparisons These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. State income tax rate comparisons   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. State income tax rate comparisons These rules are explained in chapter 4. State income tax rate comparisons   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. State income tax rate comparisons Exemptions, deductions, and credits. State income tax rate comparisons    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. State income tax rate comparisons These are generally the same as if you were living in the United States. State income tax rate comparisons 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. State income tax rate comparisons 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. State income tax rate comparisons Tax treaty benefits. State income tax rate comparisons    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. State income tax rate comparisons It also explains how to get copies of tax treaties. State income tax rate comparisons How to get tax help. State income tax rate comparisons    Chapter 7 is an explanation of how to get information and assistance from the IRS. State income tax rate comparisons Questions and answers. State income tax rate comparisons   Frequently asked questions and answers to those questions are presented in the back of the publication. State income tax rate comparisons Comments and suggestions. State income tax rate comparisons   We welcome your comments about this publication and your suggestions for future editions. State income tax rate comparisons   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State income tax rate comparisons NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State income tax rate comparisons Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State income tax rate comparisons   You can send us comments from www. State income tax rate comparisons irs. State income tax rate comparisons gov/formspubs/. State income tax rate comparisons Click on “More Information” and then on “Comment on Tax Forms and Publications. State income tax rate comparisons ”   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. State income tax rate comparisons Ordering forms and publications. State income tax rate comparisons   Visit www. State income tax rate comparisons irs. State income tax rate comparisons 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. State income tax rate comparisons Internal Revenue Service 1201 N. State income tax rate comparisons Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State income tax rate comparisons   If you have a tax question, check the information available on IRS. State income tax rate comparisons gov or call 1-800-TAX–FORM (1-800-829-1040). State income tax rate comparisons We cannot answer tax questions sent to either of the above addresses. State income tax rate comparisons Prev  Up  Next   Home   More Online Publications