What is Army regulation AR 27-70?
Army regulation AR 27-70 is a Department of Defense (DoD) regulation that outlines the provisions of the Foreign Tax Relief Program for military personnel and their families stationed overseas.
Who is eligible for the Foreign Tax Relief Program?
Active duty military personnel, DoD civilian employees, and their qualifying family members stationed overseas, as well as authorized contractors operating under the support of the DoD, are eligible for the Foreign Tax Relief Program.
Are there any exceptions to the eligibility criteria?
Yes, certain categories of personnel, such as contractors not associated with the DoD, may be ineligible for the Foreign Tax Relief Program. It is recommended to consult the regulation for a comprehensive list of exceptions.
What benefits does the Foreign Tax Relief Program provide?
The program provides tax relief to personnel stationed overseas by providing information and assistance regarding filing taxes, obtaining exemptions, exclusions, and credits, and resolving tax-related issues.
How do I apply for foreign tax relief?
To apply for foreign tax relief, individuals should consult their local installation tax office or follow the procedures outlined in the regulation, which may vary depending on the host country.
Can I receive tax assistance for both federal and foreign taxes through this program?
Yes, the Foreign Tax Relief Program provides assistance for both U.S. federal income taxes and foreign income taxes.
Are all foreign income taxes fully reimbursed under this program?
No, the program does not provide reimbursement for foreign income taxes. However, it offers information and assistance to help individuals reduce their foreign income tax liability through exemptions, exclusions, and credits.
Can military members claim the Foreign Earned Income Exclusion under this program?
Yes, military members can utilize the Foreign Earned Income Exclusion under certain conditions, subject to the rules outlined in the Internal Revenue Code and DoD regulations.
What should I do if I encounter problems with foreign tax authorities while receiving tax assistance through the program?
In case of any issues with foreign tax authorities, individuals should promptly consult with their local installation tax office or the DoD Foreign Tax Relief Program Office for guidance and support.