A document published by the Internal Revenue Service (IRS) outlining the available deductions that tax payers can claim for moving expenses related to starting a new job or relocating because of a transfer. IRS Publication 521 provides guidance as to what types of expenses are deductible and not deductible, how to take into account reimbursements made by employers, as well as rules applying to deductions for members of the military. Form 3903 (Moving Expenses) is used to claim any deductions related to moving expenses and is filed as an attachment to Form 1040 or Form 1040R. A new Form 3903 must be used for each qualifying move made. Deductions for moves to a workplace outside of the United States can only be made by citizens or resident aliens.
A document published by the Internal Revenue Service (IRS) that details the tax procedures for aliens - individuals that are not citizens of the United States. Not all aliens are subject to U.S. taxes. Resident aliens, those who have been in the country for a defined period of time, are subject to taxation on their worldwide income just as citizens are. Non-resident aliens are only taxed on income earned within the United States, as well as on certain types of international income. The most important aspect of IRS Publication 519 is its definition of a taxpayer's status as either a non-resident alien or a resident alien using the Substantial Presence Test, as the applicable tax rules are based on that status. Tax payers may also be considered as dual-resident aliens, and should also determine the tax status of any spouse.
A document published by the Internal Revenue Service that details how members of the clergy or other religious workers are to pay Social Security and Medicare taxes. These two types of taxes are collected through either the Self-Employment Contributions Act (SECA) system or the Federal Insurance Contributions Act (FICA) system, but not both. IRS Publication 517 indicates which forms of income are subject to SECA and which are subject to FICA rules. Whether or not a religious worker is covered under SECA or FICA depends heavily on the type of religious order. For example, religious workers who work for an organization in which a vow of poverty is taken are exempt from SECA, and are thus covered by FICA. A religious worker who does not take a vow of poverty is not exempt from FICA, and is thus covered by SECA. Since SECA is for self-employed workers, different rules apply to how net earnings are treated.
A document published by the Internal Revenue Service that details the income tax requirements for United States citizens working for the government in a foreign country. Tax rules applying to U.S. citizens working abroad are fairly similar to those followed by citizens working at home, though some expenses are treated differently. The filing date for the tax return is April 15th. U.S. citizens are taxed on their worldwide income. Those working in territories considered U.S. possessions - Puerto Rico, American Samoa, the Virgin Islands and the Commonwealth of the Northern Mariana Islands - are not subject to the guidelines in IRS Publication 516, and should use IRS Publication 570 (Tax Guide for Individuals with Income from U.S. Possessions).
A document published by the Internal Revenue Service that provides guidance to businesses who pay income to foreign workers. The document applies to tax withholding for foreign individuals, businesses, trusts and organizations. Publication 515 outlines the personnel responsible for withholding tax (referred to as withholding agents), the type of taxes subject to withholding and how withholding is to be conducted. Tax withheld from a foreign worker is referred to as non-resident alien, or NRA, withholding, and is different from regular income tax withholding. Unlike resident aliens and U.S. citizens who are taxed on worldwide income, non-resident aliens are subject to taxation on income from U.S. work. The typical withholding percentage is 30%, although exemptions are allowed, which can lower this percentage.
A document published by the Internal Revenue Service that provides tax guidance for individuals who paid tax on income to a foreign country and may be liable for taxes on that same income in the United States. Workers may be able to include taxes paid to foreign governments as an itemized deduction, or may be eligible for a tax credit. Just as income earned in the United States is subject to regular income tax, it is also subject to alternative minimum tax (AMT). When taken as a tax credit, foreign taxes may reduce the taxpayer's U.S. tax liability, while taking them as a deduction reduces the income subject to income tax. The taxpayer can either take a deduction on all foreign taxes or a credit - not a combination of the two. It is the taxpayer's choice as to which option is used.
A document published by the Internal Revenue Service that details tax requirements for workers earning an income in the United States who are non-resident aliens. Income earned in the United States is taxed regardless of citizenship status, although non-residents who do not earn income, such as tourists, or who do not conduct business do not have to file a return. If a worker in the United States earns income from abroad or has income exempt from U.S. taxes, that worker still has to file a return. Wages, rents, interest, dividends and income from business activities are subject to taxation. Workers in the United States are considered non-resident aliens if they do not have a green card (not a lawful permanent resident) or if they do not pass the substantial presence test. However, non-resident aliens can seek to be treated as residents for a part of the year, meaning that someone can be both a non-resident alien and a resident during the same tax year. More information on this can be found in IRS Publication 519 (U.S. Tax Guide for Aliens).
A document published by the Internal Revenue Service that details how businesses are to report and pay excise taxes for certain types of products. IRS Publication 510 covers excise taxes levied on fuels, manufactured goods, heavy vehicles, ship passengers, foreign insurance and products that are harmful to the environment, such as certain chemicals and oil-based products. The IRS allows businesses to request credits and exemptions for certain excise taxes, such as the sale of biofuels and alternative fuels. These credits can change from year to year, and are often the focus of governmental legislation. While businesses might be able to offset their taxes for the sale of fuel with credits, consumers are not able to. Excise taxes typically make up 10-30% of the price of gas at the pump.
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