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From your description of the calculation, it sounds as if you're using a form included in the 1040 instructions to determine whether or not your SS and pension and other income added together rise to the threshold of tax obligations. I use that form every time I file.

And if you calculate all your income, it is a determinant of whether your adjusted gross income rises to the threshold of taxation.

I don't know, however, what you mean by ex-patriot, nor am I sure that term has any legal or tax implication, unless you're referring to yourself as an Ex-Pat, something like the creative writers of Hemingway's and Fitzgerald's era and others who lived abroad. This is not a criticism of your spelling, but that word would be expatriate, which makes more sense. And that may or may not have tax implications, including whether or not you've renounced American citizenship, what your status is in the Phillipines, and similar issues.

Because of your expatriate situation, I agree with FF; you really need to consult with a tax pro as this could be a complicated issue. If you can't find one in the Phillippines, e-mail the IRS, fully explaining the situation and enumerating your questions. IRS will answer, but not always quickly, and you'll then have written advice on which you can rely.

I wouldn't call with a question like this; you need to have something in writing if the issue arises again.
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Thank you. A tax accountant is very hard to come by here in the Philippines so I hope someone is on-line who is one. It may appear complicated but to a tax man I am sure it is simple.
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Dave, I would recommend you speak with a tax accountant regarding this matter. It is way too complex.... unless one of the writers here is on-line, who is a tax accountant.
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Well Cathy, its a bit too late for that. A few months ago my bank who issues my pension checks sent me a letter when they saw I had no withholding on my check of $320. They demanded a form W-9 from me or they would deduct 30% for taxes. I sent it in to them but I over reacted and also sent in a 1040 to IRS with the W-9 attached out of an abundance of caution. I see now that was a mistake. The IRS sent me a letter back stating that under certain circumstances my Soc Sec should be included as income. They advised me to read over Pub 54 and Pub 915. I did so and found no application to me. The IRS also said they reviewed my income reported to IRS which includes Soc Sec, pension, and a cancel debt total in the amount of $24,081.00 for the tax year 2014. I don't know what "cancel debt" total means nor do I know how she came to the total $24,081.00. My Soc Sec was $15,288.00 and my pension was $3,785.76. The total is $19,073.76 which is far below the threshold of $25,000 for single filing separately. I wrote back and told her this same information I say here. I don't know if I am in trouble or not. She did not say I owed anything, she just said to read over Pub 54 and Pub 915 and respond back immediately. So, I don't know if I am in trouble or not. Need advice badly! Thanks.
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You just don't file.
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