1040NR? or 1040? U.S. Income Tax Returns for Visa Holders +: International Organization and Foreign Embassy Employees Third edition, Expanded and Revised

International aspects can make tax preparation especially complex and confusing. People in the U.S. on visas and American citizens or residents who work for embassies or international organizations, and the tax professionals they consult, all need help figuring out which forms to file and how to prepare them. This handbook from an experienced tax professional with many international clients makes the process simpler and clearer. The key feature of this handbook is the use of EZ Guides to clarify critical decisions. Author Jean Mammen first created them to aid in her own work with clients, then expanded them as guides for her colleagues. Then she added guidance for individuals. This practical handbook can be put to immediate use by tax professionals and individuals preparing Form 1040NR and forms 8843 and 8840, Form 1040 and forms 2555 and 1116, plus withholding forms. New topics include ‘tax home’, and foreigners selling U.S. real estate or sending gifts. The step-by-step advice, explanations and EZ Guides make for effective elections, statements, and protective returns.