About Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad | Internal Revenue Service

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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.

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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