The IRS is required to notify the State Department of taxpayers certified as owing a seriously delinquent tax debt. See the Instructions for Forms 10-SR for details and exceptions.Дenial or revocation of U.S. If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2020 MAGI is less than $206,000. You may be able to take an IRA deduction if you were covered by a retirement plan and your 2020 modified adjusted gross income (MAGI) is less than $75,000 ($124,000 if married filing jointly or a qualifying widow(er)). All net earnings are subject to the Medicare part of the tax. For 2020, the maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $137,700. See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. The amount is 16% of the exclusion amount (figured on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2020 tax year. The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. For 2020, the maximum exclusion has increased to $107,600. The maximum foreign earned income exclusion is adjusted annually for inflation. For more information, go to IRS.gov/Payments/Tax-Withholding. Due to the increase in the standard deduction, you may be required to file a new Form W-4. Married Filing Jointly or Qualifying Widow(er)-$24,800 and Single or Married Filing Separately-$12,400 For 2020, the standard deduction amount has been increased for all filers. Also, see Form 7202 and its instructions. For more information, see chapter 3, later. New refundable income tax credits are available for certain self-employed individuals impacted by COVID-19. For more information, see chapter 3, later.Д¬redits for certain self-employed individuals. The Coronavirus Aid, Relief, and Economic Security (CARES) Act permits self-employed individuals to defer the payment of 50% of the social security tax on net earnings from self-employment imposed for the period beginning on March 27, 2020, and ending December 31, 2020. See COVID-19 Emergency Relief, under Requirements, in chapter 4, later.Д¬oronavirus tax relief for self-employed individuals paying estimated taxes.

Due to the global health emergency caused by COVID-19, you may be eligible for a waiver of the minimum time requirements necessary to meet the bona fide residence test or physical presence test for the foreign earned income exclusion claimed on Form 2555.

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