Links to Other Resources on Expatriate Tax
Need more expatriate tax info? The following provide links to the most commonly requested information or US Citizens living abroad. Most are government sites that publish statistical data on per diems, education and other allowances.
Where can I get more information on IRS tax forms and international tax?
Please see our page dedicated to links on tax forms and publications. If the form is not listed, links are provided so that you can further research.
Where can I get information on per diems?
Per diems are determined by a joint effort of the General Services Administration, State Department and Military. If an assignment is considered short-term, then the per diems may be considered non-taxable. See our page on short-term assignments in the foreign nationals section of the web site for further information on taxability.
The General Services Administration (GSA) web site has an easy to use map feature for CONUS (Continental US) travel allowances with links to the State Department and military for OCONUS international rates.
The U.S. Department of State has a section dedicated to Foreign Per Diem Rates. Note that the "year" on the left column of the page relates to the date of issuance. Rates can also be downloaded in Excel format from this site.
Publication 1542 from the IRS.
Where can I get free information on other allowances, such as cost of living allowances (COLA), foreign housing, education, hardship premium, etc.?
Several for profit services, such as ORC Worldwide (now part of Mercer) and AIRINC provide easy to use statistical information on expat allowances. They will even tailor this information to statistically match your expat population.
If you don't have the budget, or just want to compare various rates, the Office of Allowances at the U.S. Department of State has a great deal of information from its surveys at foreign postings. Note that the cost of living and other allowances uses the Washington, D.C. metro area as a home location. This may understate some allowances if your employees are based at lower cost locations.
- Qualifying for the Foreign Earned Income Exclusions
- ►General Questions
- ►Physical Presence Test
- ►Counting Days in the US, Abroad and Traveling
- ►Bona Fide Residence
- ►War Zones and Military Contractors
- Income and Social Tax Withholding
- ►Social Security and Medicare Taxes
- ►Income Tax Withholding
- ►Hypothetical Tax
- ►Totalization Agreements
- ►Due Dates and Extensions
- ►Expatriate Tax Forms
- ►IRS Addresses
- ►Other Resources