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

International aspects can make tax preparation especially complex and confusing. People in the U.S. on visas and U.S. citizens or residents who work for embassies or international organizations or live and work outside the U.S., 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. 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. Timely topics include the continuing implementation of FATCA provision, the Affordable Care Act, ‘tax home’, non-U.S. individuals selling U.S. real estate, and U.S. citizens or residents receiving gifts from non-U.S. individuals. The step-by-step advice, explanations, and EZ Guides make for effective elections, statements, and protective returns.