위의 링크 참조하시고 2013 년 기준 $97,600 adjusted gross income (모든 공제 제한 금액)까지는 안내셔도 됩니다.
하지만 안내실 경우라도 반드시 보고는 해야 됩니다. (2012 년 기준 연 $9,750 이상)
state tax 는 state 마다 경우에 따라 약간씩 다릅니다.
아래 문구 참조 하세요.
Each state maintains individual requirements with regard to residency and non-residency status and subsequent filing requirements. Normally if you are moving overseas for an indefinite period that will exceed one year you file a part-year state return the year you move overseas, and in future years you file non-resident state returns if you have income taxable to the state (rental property, ownership in an S Corporation with offices in the state, etc.). Once you have lived overseas for an entire calendar year you qualify as a bona fide resident overseas for federal tax purposes. However you may still need to file a resident state return depending on your last state of residence in the US.
If you are moving overseas on a temporary basis you continue filing a resident state tax return. You may or may not have to pay state tax on your foreign earned income, depending on the state. Not all states recognize the federal foreign earned income exclusion.
In some states, even if you move overseas for an extended, indefinite, period of time, the state still requires that you file resident state tax returns and pay state tax on all income (in cases where the federal foreign earned income exclusion is not recognized) or on income other than excluded foreign earned income. To escape state tax liability in these cases you must normally give up the indices of state residency (registration to vote in the state; state driver license; principal residence unless it is rented out). An example of a state that does not recognize the foreign earned income exclusion is California. Examples of states that presume you remain a resident unless you give up indices of state residency are Colorado and Virginia; both of these states recognize the foreign earned income exclusion. For specific information contact your tax preparer
