What are the major tax laws in Switzerland?

Tax declaration for an American in Switzerland?

• Hi I am 18 years old and I got a question about the tax declaration. I am American who lives in Europa. All US citizen(also US citizen who are living in other countries) they have to pay tax for the USA. Now I am still going to school and I do not earn money. But should I file now a tax return? Because the USA they have not send me a tax declaration. If I have to file out a tax return can you plz tell me where I can receive a tax declaration (webpage, embassy......) Thank you

• Answer:

  The www.irs.gov website and the search box can be used to find all of the contact information forms and instruction that you might need and want at some time in your life like now to start your learning process about your possible taxes as a US Citizen because you are required to report ALL of your Income from ALL sources any where in the world on your correctly completed 1040 income tax return for each tax year as they come due. http://www.irs.gov/ Instructions 1040 in Adobe PDF Format http://www.irs.gov/pub/irs-pdf/i1040.pdf Publication 54 (2010), Tax Guide for U.S. Citizens and Resident Aliens Abroad http://www.irs.gov/publications/p54/index.html Filing Requirements http://www.irs.gov/publications/p54/ch01.html#en_US_2010_publink100047318 If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. Your income, filing status, and age generally determine whether you must file an income tax return. Generally, you must file a return for 2010 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. BUT if you are a qualifying child dependent of another taxpayer for the tax year at the age of 18 and a full time time student during any period of 5 months during the tax year then you will have to look at. If a qualifying dependent of another taxpayer for the tax year and you have UNEARNED INCOME for the tax year of 2010 of 950 or YES must file a tax return. Self employed taxpayer Independent contractor with income over 400 must file a schedule C or CEZ and the SE of the 1040 income tax return to determine your social security and medicare taxes on your NET PROFIT from your business operation plus any income taxes that may be due at your marginal tax rate for the tax year. Use the search box at the www.irs.gov website for Do I need to file a Tax return Contact My Local Office Internationally http://www.irs.gov/localcontacts/article/0,,id=101292,00.html http://bern.usembassy.gov/federal_tax_law.html http://bern.usembassy.gov/ Hope that you find the above enclosed information useful. 08/09/2011