In addition, you can exclude or deduct certain foreign housing amounts according to www.irs.gov. You may also be entitled to exclude from income the value of meals and lodging provided to you by your employer. Refer to Exclusion of Meals and Lodging in Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, and Publication 15-B, Employer's Tax Guide to Fringe Benefits for more information.

In 2013, Various Tax Benefits Increase Due to Inflation Adjustments such as:

• The annual exclusion for gifts rises to $14,000 for 2013, up from $13,000 for 2012.
• The amount used to reduce the net unearned income reported on a child’s tax return subject to the “kiddie tax,” is $1,000, up from $950 for 2012.
• The foreign earned income exclusion rises to $97,600, up from $95,100 in 2012.

New Program for Expat Americans with Delinquent Taxes

On September 1, 2012, a new streamlined procedure was announced by the IRS for delinquent taxpayers living abroad. The opportunity is not only limited to tax filing; relief is also offered for late compliance with FBAR (Reports of Foreign Bank and Financial Accounts). Additionally, this program may be used for filing amended returns to claim retroactive relief on qualified foreign pension plans eligible for tax deferral.

In order to qualify, you must have:

• Resided in a country outside the past 5 years;
• Not have had significant monetary activity in the United States;
• Filed all required tax returns or other reporting information in your host country; and
• A balance of less than $1,500 owed to the IRS for each of the previous 3 tax years.

Participation in the program will entail:

• Taxpayers will be required to file all back taxes and relevant documentation for the previous 3 years and FBAR reports for 6 years.
• All submitted tax documentation and FBAR forms will be reviewed by an IRS representative and assessed whether to be low, moderate, or high risk for compliance. Individuals who are deemed to be low risk will be on an automatic fast-track for approval, no penalties will be assessed, and no further action will be required of the taxpayer.
• If there is a justifiable reason why you were unable to file on time or you are requesting a deferral on a retirement account you may be asked to provide a written explanation.

In addition to the qualifications listed above, the IRS is taking other facts into consideration. Even if you meet the aforementioned qualifications, you may still be considered “high risk” and will, therefore, be ineligible for the program. Please see the article Streamlined Program Qualifications for more details.

What does it mean to be Low Risk?

Since ‘Low Risk’ participants will be free of additional penalties, it’s hard not to wonder what constitutes as ‘low risk.’ The IRS views returns with a minimal amount ($1,500) of taxes or no taxes due at all to be low risk. The less tax liability, income, assets, and complexity of the return the lower the risk it poses to the IRS. Conversely, the higher the tax liability and more complex of a return generally lead to a higher assessment of risk. More details will be available in time, and a somewhat deeper explanation can be found on the IRS website.

How We Can Help You Join This Program

We have already helped hundreds of expats file overdue tax returns and become compliant with the IRS. Currently we average about 10 clients a month who engage us for this service, without any of them incurring problems.

Go To Tax For Expats for more info.

Traveling and living abroad

Currently, our priority deployment opportunities are in Afghanistan, although there may be limited positions available in Iraq, Kuwait and Qatar. Civilians who deploy will live in a variety of U.S. or NATO bases with U.S. and partner nation military and government colleagues. Locations vary in size and environment and each position provides for a slightly unique experience, that civilians get training and equipment for.

Enhance your career while supporting national objectives

Working in a deployed environment, while both mentally challenging and stimulating, may also be arduous, at times. Operating in this kind of environment builds skills and character that greatly enhances professional and personal development. The CEW Program offers an unparalleled career enrichment opportunity that allows civilians to augment their resume and set themselves apart from your peers.

Having the ability to support your country’s mission, and augment our military is a unique opportunity that brings a sense of camaraderie and satisfaction of achievement that few civilians will ever experience. We are rebuilding nations and providing regional stability. Opportunities exist across a multitude of disciplines, including accounting, auditing, engineering, logistics and transportation.

Opportunities

CENTCOM is looking for qualified, permanent DOD employees in the following career fields and series: Safety and occupational health management; fire protection and prevention; recreation specialist; equal employment opportunity; miscellaneous administration and program; miscellaneous clerk and assistant; program management; logistics management; accounting; auditing; general engineering; engineering technical; construction control technical; civil engineering; survey technical; environmental engineering; mechanical engineering; electrical engineering; general attorney; procurement clerical and technician; production control; housing management; operations research; facility operations services; general inspection; investigation, enforcement and compliance; general supply; transportation operations; carpentry; maintenance mechanic; and engineering equipment operating.

Benefits

Increased pay: As a civilian deployee, you may be eligible for 35 percent differential pay for post differential; differential pays for hazardous duty; and overtime compensation, in addition to your base salary.

How to apply: Are you considering a civilian deployment experience? Congratulations! Your experience and knowledge are greatly needed!

Department of the Army employees should submit the endorsement of their command leadership along with an application and their resume to the Assistant G-1 for Civilian Personnel CEW team. Full details of the Army application process are available on the CPOL.Army.Mil CEW homepage at http://cpol.army.mil/library/mobil/

Air Force civilian employees who want to support the CEW program must first fully coordinate an Air Force application before volunteering on the CEW website for deployment consideration. Full details of the Air Force application process are available at http://www.cpms.osd.mil/expeditionary/air-force-employees.html

Navy civilian employees who want to support the program must first fully coordinate a Navy application before volunteering for the CEW program. For full details of the Navy application process send any enquires to: [email protected]

CENTCOM also encourages all DOD civilian employees to send their resume directly to [email protected]

U.S. Central Command press release