Posted by: Dale Eastman
« on: March 16, 2022, 05:10:49 PM » Publication 525 (2018), Taxable and Nontaxable Income
Foreign income.
If you're a u.s. citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it’s exempt by U.S. law. This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. For details, see Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.
https://www.irs.gov/publications/p525#en_US_2018_publink1000229069
The IRS Publication 525 does not have these words anywhere in the Publication:
If you're a U.S. citizen or resident alien, you must report income from sources inside the United States (domestic income) on your tax return unless it’s exempt by U.S. law.
The step-by-step instructions for complying with the law do NOT say to report earned income from sources INSIDE the United States.
If the law requires you to report earned income from sources INSIDE the United States, wouldn't the IRS be remiss (negligent) if the instructions failed to state, 'You must report earned income, such as wages and tips, from sources INSIDE the United States'?
A Lie by Omission?
Under the concept of the statutory construction canon Expressio unius est exclusio alterius (the express mention of one thing excludes all others), the express mention of income from sources outside the United States is meant to exclude income from sources inside the United States.
It is my opinion that the intent of who ever is in control of the IRS wants people to read the above instruction as if it stated:
Foreign or Domestic Source Income
You must report all unearned income, such as interest, dividends, and pensions, from sources inside or outside the United States unless exempt by law or a tax treaty. You also must report all earned income, such as wages and tips, from sources inside or outside the United States.
Previous:
https://www.facebook.com/groups/245924630956441/permalink/293629819519255/?comment_id=294348596114044
Foreign income.
If you're a u.s. citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it’s exempt by U.S. law. This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. For details, see Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.
https://www.irs.gov/publications/p525#en_US_2018_publink1000229069
The IRS Publication 525 does not have these words anywhere in the Publication:
If you're a U.S. citizen or resident alien, you must report income from sources inside the United States (domestic income) on your tax return unless it’s exempt by U.S. law.
The step-by-step instructions for complying with the law do NOT say to report earned income from sources INSIDE the United States.
If the law requires you to report earned income from sources INSIDE the United States, wouldn't the IRS be remiss (negligent) if the instructions failed to state, 'You must report earned income, such as wages and tips, from sources INSIDE the United States'?
A Lie by Omission?
Under the concept of the statutory construction canon Expressio unius est exclusio alterius (the express mention of one thing excludes all others), the express mention of income from sources outside the United States is meant to exclude income from sources inside the United States.
It is my opinion that the intent of who ever is in control of the IRS wants people to read the above instruction as if it stated:
Foreign or Domestic Source Income
You must report all unearned income, such as interest, dividends, and pensions, from sources inside or outside the United States unless exempt by law or a tax treaty. You also must report all earned income, such as wages and tips, from sources inside or outside the United States.
Previous:
https://www.facebook.com/groups/245924630956441/permalink/293629819519255/?comment_id=294348596114044