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
All revisions for Publication 54
FinCEN Form 105 | Currency and Monetary Instrument Report (CMIR)
FinCEN Form 114 | Report of Foreign Bank and Financial Accounts (FBAR)
Related items
About Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation
About Form 1040, U.S. Individual Income Tax Return
About Form 1116, Foreign Tax Credit (Individual, Estate, or Trust)
About Form 2555, Foreign Earned Income
About Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner
About Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations
About Form 8854, Initial and Annual Expatriation Statement
About Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships
About Form 8938, Statement of Specified Foreign Financial Assets