118th Congress · HOUSE BILLBILL

H.R. 5432Tax Simplification for Americans Abroad Act

To create a short form tax return to simplify the return process for certain taxpayers living abroad, and for other purposes.

Taxation
Introduced Sep 13, 2023
Last action Sep 13, 2023
Pipeline · Bill → Law
Step 1
Introduced
Sep 13, 2023
Step 2
Referred
Sep 13, 2023
Financial Services · Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill directs the Internal Revenue Service to make available a new tax form for certain U.S. citizens living abroad. The form shall allow such individuals to demonstrate nonresidence, and declare foreign income, foreign taxes paid, and U.S. source income from retirement, pension and social security benefits. The bill also expands the types of income allowed as foreign earned income for purposes of the foreign earned income tax exclusion and sets forth requirements for reporting foreign financial assets.

Provisions · 4 sectionsIntroduced in House
Timeline · 3 actions
Sep 13, 2023
Introduced in House
Sep 13, 2023
Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Sep 13, 2023
Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.