Filing Requirements for U.S. Residents and U.S. Citizens Living Abroad

Lecture Content
Learn how filing requirements are impacted by filing status, age, dependency and a variety of other factors. This lecture also explores filing requirements for non-resident aliens; which tax form should be used to file a return; and penalties for late filing of returns.
Topics Covered
* Federal filing requirements for individuals
* The standard deduction
* Filing requirements for aliens
* Determining residency
* Effect of tax treaties
* How filing requirement is affected by the type of income you have
* Accounting methods and periods
* Filing deadlines
* Extension of time to file
* Penalties for late filing
* Calculating tax
* Which tax form to use (1040EZ, 1040A, 1040, 1040NR)
* Taxpayer Identification Numbers and Form W-7 Application for ITIN
* E-File requirement
* Filing requirements for decedents
Terms of Use or Enrollment
Pacific Northwest Tax School's course materials and teaching techniques are valuable proprietary information of Pacific Northwest Tax School, and all such information is subject to copyright, including written, recorded, internet based as well as all other electronic media. Each Student agrees that she/he will use the information only for purposes of education and training; and as a condition of enrollment, that they will not disseminate the information to any third party and will treat the materials as confidential information of Pacific Northwest Tax School. As a condition of enrollment, Students pledge not use any information in any competitive fashion, including to create or derive competitive materials. Students further agree that any breach of these terms and conditions shall cause the school irreparable harm, entitling Pacific Northwest Tax School to injunctive relief, as well as any other remedy that may be available at law or equity. Students shall have twelve months from date of enrollment in any continuing education course, to successfully complete the course and receive their Certificate of Completion.

[@PacificNorthwestTaxSchool]

We hope you enjoy this lecture video and find the information it contains helpful. We appreciate your feedback, but do not respond to tax questions posted by viewers.
Enrolled students have access to our Q & A forum where they can post questions and receive answers about subjects covered in this course. Enrolled students also receive a copy of the student manual, can complete course assignments and receive course answer keys, and receive CE credit.

[@carolinaarrendol9465]

Excellent explanation! I just have a few concerns left... in my case I'm a US citizen living abroad, I earned less than 5000 dollars last year, I also got married with a non us citizen who's earnings were around 10000 last year, am I supposed to file a return for last year?

[@Essays4College]

Good info. Would help if you weren't talking so fast though.

[@JamesGaskins1956]

This is BS,