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 Publication 54 (Print version PDF | eBook EPUB) Recent developments None at this time. Other items you may find useful All revisions for Publication 54 FinCEN Form 105, Currency and Monetary Instrument Report (CMIR) FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR) Other current products Related About Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations About Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships About Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs) 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
