I am not a Tax Lawyer, Nor do I play Dan Evans on the internet.
I am not a Certified Public Accountant, Nor do I play Paul Thomas on the internet.
I am not an Enrolled Agent, Nor do I play Richard Macdonald on the internet.
DO NOT TAKE MY WORD FOR ANYTHING ON THIS PAGE.
Go look it up for yourself.
I have yellow highlighted my starting guidance on how to determine what I am required to do in regard to filling out a Form 1040. Help in regard to what to put on lines 7 & 8a is to be found on page 22 of the Form 1040 instructions.
So I quickly flip the instruction booklet to page 22 and I find this instruction:
What about the previous year's instructions?
Page 19 of the 2004 instuction booklet says:
And what about the instructions for the year before that, just to be a little thorough?
Page 22 of the 2003 instruction booklet says:
There is NO SUCH INSTRUCTION to report earned income (compensation for labor) from sources inside the United States.
According to "the rules for determining taxable income" which was briefly covered in Chapter 2 - Section 861 Evidence, An American Citizen's domestic earned income (compensation for labor) is NOT on the list of taxable items, but his foreign earned income is.
You are free to assume and act as though these words exist in the instructions for the IRS Form 1040.
They do not exist in the instructions for IRS Form 1040.
Download the current year's instructions file from the government website.
Opens in a new window.
2005 file is/was approximately 1.5 mb.