| If you are a U.S. citizen or resident alien, your worldwide income generally is subject to U.S. income tax, regardless of where you are living. Also, you are subject to the same income tax filing requirements that apply to U.S. citizens or resident aliens living in the United States. However, you may qualify for the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, if you meet certain requirements. |
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如果你是美国的公民或外籍居民，那么无论你在何处居住，你的全球收入通常都会被纳入美国所得税范畴。同时你还需要遵守那些适用于居住在美国的公民或外籍居民的所得税申报要求。不过你可能有资格获得海外劳动收入免税额、海外住房开支减除额、海外住房开支抵扣额，如果你满足某些条件。 |
| If your tax home is in a foreign country and you meet the bona fide residence test or the physical presence test, you can choose to exclude from your income a limited amount of your foreign earned income. The maximum amount of foreign earned income exclusion varies from year to year. |
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如果你的税务住所在海外某个国家，并且你满足正当居住测试或实际驻留测试，那么你可以选择从收入中排除一定限额的海外劳动收入。海外劳动收入的最大免税额每年不同。 |
| In addition to the foreign earned income exclusion, you can also claim an exclusion or a deduction from gross income for your housing amount if your tax home is in a foreign country and you qualify for the exclusions and deduction under either the bona fide residence test or the physical presence test. The housing exclusion applies only to employees. The housing deduction applies only to the self-employed. |
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除海外劳动收入免税额以外，你还可以要求从总收入中减除或抵扣一定额度的住房开支，如果你的税务住所在海外某个国家，并且你满足正当居住测试或实际驻留测试，从而有资格获得这些免税额、减除额、和抵扣额。住房开支减除额仅适用于雇员。住房开支抵扣额仅适用于自雇人士。 |
| Once you choose to take the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, you can’t take a foreign tax credit or deduction for taxes on income you can exclude. This is in line with the tax principle of “no double taxation, no double benefit”. |
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一旦你选择计入海外劳动收入免税额、海外住房开支减除额、海外住房开支抵扣额，你就不能计入与免税额或扣除额相对应的海外税款抵免或费用抵扣。这样才符合“无双重征税，无双重优惠”的税务原则。 |
| If you are self-employed, many times you need to pay self-employment tax, i.e. your social security and Medicare tax even you do not owe any income tax. Your U.S. self-employment tax is based upon net earnings from self-employment figured without regard to the foreign earned income exclusion or the foreign housing deduction. |
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如果你是自雇人士，很多时候你需要支付自雇税项，即你的社会保障税金和医疗保险税，即使你无须缴纳所得税。你的美国自雇税项是基于自雇净收入，而计算自雇净收入时不考虑海外劳动收入免税额或海外住房开支抵扣额。 |
| Because of the foreign earned income exclusion and foreign tax credit benefits, most expats do not need to pay U.S. income taxes. However, expats still need to file their tax returns annually if their gross worldwide income is over the filing threshold. When determining their gross worldwide income, expats need to combine their U.S. and foreign income together. Most times, even if you do not owe any tax to the Internal Revenue Service, you still need to file your return. |
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得益于海外劳动收入免税额和海外税款抵免等各种优惠待遇，大多数侨居海外的美国公民和外籍居民毋须缴纳美国所得税。但是，如果侨民的全球总收入超过申报门槛，那么他们仍然需要每年提交纳税申报表。侨民在确定他们的全球总收入时，需要把他们在美国和海外的收入合并在一起。大多数时候，即使你不欠联邦税务局任何税款，你仍然需要提交税表。 |
