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RESOURCE LINKS (see disclaimer below):                              (Return to Tax Practice Page)

Internal Revenue Service

Main IRS Page for Forms, Instructions, and Publications

IRS Publication 54 -- Tax Guide for US Citizens and Resident Aliens Living Abroad

IRS Publication 519 -- US Tax Guide for Aliens (who work in the US or have US source income)

FinCen Form 114  -- Report of Foreign Bank and Financial Accounts (FBAR)

IRS Form 8938 Statement of Specified Foreign Financial Assets

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