Just tell me what I owe

foxy_hedgehog — Fri, 20 Feb 2009 14:19:14 -0800

TaxFilter, specifically Department of Part-time Expatriate Freelance Taxation. A thorn in my side, inside. Hello everyone. I am a US citizen who moved to Germany in June of last year. I plan to continue living here for the foreseeable future.

While I have not resided here for a full year, my reading of the IRS forms suggests that Germany is my tax home based on the "Physical Presence" test (data dump below). So:

-I should submit Form 1040 using my current address in Germany.

-I should also file as a part-time resident of the state of New York, where I lived for the first half of 2008.

Here is where things get complicated.

1) How do I file and report on income I earned in the US for the first half of 2008? The only things I can find on the IRS website pertain to non-citizens who worked in the US. There doesn't seem to be a form for part-time residents of the US who are American citizens (ie, only for "non-resident aliens."

2) I'm a freelancer, and after my move to Germany I continued to earn my income from companies in the US (note: I only have income from US companies).

My clients are preparing W-9s for me (IRS form W-8, which was the form for foreign freelancers, seems to no longer exist). Since I've worked for some of these companies over the course of the entire year, their W9s will show my cumulative income, rather than what was earned in the first half vs the second half of the year. How do I show the IRS which amount was earned when so I will only pay US taxes on the income I earned while I was in the US?

Or do I have this all wrong?

Thanks, veteran expatriates and tax ninjas, for your help.

Criteria for meeting the "Physical Presence Test" to claim a tax home abroad:

"Physical Presence Test":

"I expect to be present in and maintain my tax home in (foreign country or countries) for a 12-month period that includes the entire tax year . Or, if not the entire year, for the part of the tax year beginning on , 20 , and ending on , 20 . Based on the facts in my case, I have good reason to believe that for this period of presence in a foreign country or countries, I will satisfy the tax home and the 330 full-day requirements within a 12-month period under section 911(d)(1)(B)."

Death Abroad

bobduckles — Wed, 07 May 2008 16:08:29 -0800

Has anyone had any experience with using a US Consul "Report of US Citizen Death Abroad" in lieu of a Death Certificate? My Mom died in Mexico City. We will be getting a death certificate in Spanish, which is the basis for the above mentioned "Report." Wondering if the report is going to be enough. Any experiences? We are wondering if it will be accepted at banks, insurance companies, etc. where they usually require a death certificate.

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Just tell me what I owe

Death Abroad