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About Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad

 

This publication discusses special tax rules for U.S. citizens and resident aliens who work abroad or who have income earned in foreign countries.

Current revision

Recent developments

None at this time.

Other items you may find useful

Related

About Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations
About Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships
About Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)
About Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
About Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner
About Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
About Form 8854, Initial and Annual Expatriation Statement
About Form 8938, Statement of Specified Foreign Financial Assets
Page Last Reviewed or Updated: 06-Feb-2025