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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 8854 Expatriation Information Statement     

IRS Instructions for Form 8854

IRS Form 8938 Statement of Specified Foreign Financial Assets

IRS Instructions for Form 8938


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