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Laurence E. 'Larry'. The 2014 Very Necessary Supplement to Larry's Tax Guide for U.S. Expats & Green Card Holders in User-Friendly English!
The introduction – Hey – this section is not a repeat from last year......I rewrote this – really I did!!!
Tax rules applying to you, the expatriate U.S. tax filer (the real 'nuts and bolts' reason you're reading this book !
What is income
F(u)BAR & FinCEN 114
Forms 2555 and 5471 (with mention about the partnership information return, Form 8865)
Obamacare (also known as the Affordable Health Care Act)
So you are planning to move back to the U.S. - things you've got to be aware of!
What is the ACA?
Отрывок из книги
Well, well, well, here we go again – for the fourth time around, I am happy to say: Welcome, dear reader, to the 2014 edition - the 'supplement' edition of Larry's U.S. Tax Guide for Expats and Green Card Holders - in User-Friendly English!
It was mid-December when I succumbed to doing another year of US tax writing for ebook publication. True, there were no new laws passed by Congress and signed by the President this past year. Regardless, the IRS has been at it, full bore, and there are sufficient changes to warrant an update to last year's gem of a book!!! Were it not for the fact that here it is, 2014 and the 2013 book is still selling (albeit, I'd truly starve if I had to rely upon royalties from books about taxes that are written for people who don't really wish t read them), guilt tripping me into diligently working upon this supplement which covers that which is relevant, that which is new and that which you really should know a very little bit about.
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Unfortunately it seems that the IRS perceives all expats to be tax cheats! Hey, we all know people who are taking advantage of 'the system'. Yet these people are a very small minority. For the most part, the expat is not on an international package with tax equalization - all the more power to you if you have an international package and are still reading this book simply to keep informed!
Why the IRS lumps the expat or green card holder together with the domestic US tax filer with offshore accounts defies common sense - our everyday needs are different but how can you explain this to our 536 elected officials (both Houses of Congress plus the President), most of whom do not have passports because they've never left the country. They simply cannot comprehend what it is like to be a U.S. tax filer outside of the U.S.?
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