I. Tax Guide for U.S. Citizens and Resident Aliens abroad

    A. Tax changes

        1. Exclusion amount

        2. Housing expenses - base amount.

        3. Housing expenses - maximum amount.

        4. Filing requirements

        5. Self-employment tax reduced.

        6. IRA reduction expended

        7. May need to file new Form 8938

    B. Introduction

        1. Resident alien

            a. Green card test

            b. Substantial presence test

        2. Filing information

        3. Withholding tax

        4. Self-employment tax

        5. Foreign earned income exclusion and housing exclusion and deduction

        6. Exemptions, deductions, and credits

        7. Tax treaty benefits

    C. Filing requirements

        1. Gross income

        2. Self-employed individuals

        3. 65 or older

        4. Residents of U.S. possessions

    D. When to file and Pay

        1. Exemptions

            a. Automatic 2 month extension

                1) married taxpayers

                2) how to get the extension

            b. Automatic 6 month extension

            c. E-file options

                1) E-file Form 4868

                2) E-file and pay by credit or debit card.

            d. When to file

            e. Previous 2-month extension

            f. Additional extension of time for taxpayers out of the country.

            g. Extension of time to meet tests.

                1) how to get an extension

                2) What if tests are not met

                3) Return filed before test is met.

    E. Foreign currency

        1. Blocked income

        2. Full bright grant

        3. Paying U.S. tax in foreign currency

            a. figuring actual tax

            b. figuring estimated tax on nonconvertible foreign currency.

            c. deposit of foreign currency with disbursing officer.

                1) Estimated tax installments

                2) deposit receipt

    F. Nonresident Alien spouse treated as a resident

        1. Social security number

        2. How to choose spouse be treated as a resident

            a. suspending the choice

            b. ending the choice

        3. Estimated tax

            a. foreign earned income exclusion

        4. Other forms you may have to file.

            a. Form TD F90-22.1

            b. FinCen Form 105

            c. Form 8938

    G. Withholding tax

        1. Income tax withholding

            a. foreign earned income exclusion

            b. foreign tax credit

            c. Withholding from pension payments

            d. check your withholding

        2. 30% flat rate withholding

            a. Social security benefits paid to residents.

    H. Social Security and Medicare Taxes

        1. American vessel or aircraft

        2. American employer

        3. Foreign affiliate

        4. Excludable meals and lodging

        5. Bilateral social security agreements with other countries

    I. Self-employment tax

        1. Who must pay self-employment tax?

            a. employed by a U.S. church

            b. effect of exclusion

            c. members of the clergy

            d. Income from U.S. possessions.

        2. Exemption from Social security and Medicare taxes.

II. Foreign Earned Income and Housing: Exclusion - Deduction

    A. Requirements

        1. waiver of minimum time requirements

    B. Tax home in foreign country

        1. Tax home

            a. defined

        2. Temporary or indefinite assignment

        3. foreign country

        4. American Samoa, Guam, and the Commonwealth of the Northern Marian Islands.

            a. American Samoa

            b. Guam and the Commonwealth of the Northern Marian Islands.

    C. Bonafide residence test

        1. Bonafide residence

            a. determination

        2. Statement to foreign authorities

        3. Special agreements and treaties

        4. Effect of voting by absentee ballot.

        5. Uninterrupted period including entire year.

            a. reassignment

    D. Physical Presence test

        1. 330 full days

            a. exception

        2. full day

        3. Travel

            a. Passing over a foreign country

            b. change of location

            c. in United States while in transit

        4. How to figure the 12-month period.

    E. Waiver of time requirements

    F. U.S. travel restrictions

        1. Foreign earned income

        2. Earned income

        3. noncash income

        4. Allowance or reimbursements

    G. Source of Earned Income

        1. Earned and unearned income

            a. Income from a sole proprietorship or partnership

                1) capital a factor

                2) capital not a factor

                3) income from a corporation

                4) Stock options

                5) Pensions and annuities

                6) royalties

                7) rental income

                8) professional fees

                9) income of an artist

                10) Scholarships and fellowships

                11) Use of employer's property or facilities

                12) Reimbursement of employee expenses

                    a. accounting plan

                13) Reimbursement of moving expenses

                    a. move from U.S. to foreign country

                    b. move between foreign country

                    c. move to U.S.

                    d. Storage expense reimbursements

    H. U.S. government employees

        1. American institute in Taiwan

        2. Allowance

    I. Exclusion of meals and lodging

        1. family defined

        2. lodging

        3. Business premises of employer

        4. Convenience of employer

        5. Condition of employment

        6. Foreign Camps.

    J. Foreign Earned Income Exclusion

        1. Limit on Excludable amount

            a. Paid in year following work.

            b. year-end payroll period

            c. Income earned over more than 1 year.

            d. Income received more than 1 year after it was earned.

            e. Community income

            f. Part-year exclusion

                1) physical presence test

        2. Choosing the exclusion

            a. When you can choose the exclusion

            b. Effect of choosing the exclusion

                1) foreign tax credit or deduction

                2) Earned income credit

                3) Figuring tax on income not excluded

        3. Revoking the exclusion

    L. Foreign Housing Exclusion and Deduction

        1. Housing amount

            a. Base amount

            b. U.S. government allowance

            c. Housing expenses include

                1) no double benefit

                2) limit on housing expenses

                3) Second foreign household

    K. Foreign Housing Exclusion

        1.

        2.