Reminder:
Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States
Child tax credits can only be claimed for dependents under age 17.
APO/FPO addresses may indicate that the taxpayer is either in the military or works for the federal government. If the taxpayer is in the military or works for the federal government, they do not qualify for the foreign earned income or foreign housing exclusion (reported on Form 2555, Foreign Earned Income). If the taxpayer has an APO/FPO address, you must determine if they are in the military or working for the federal government through research or contact.
If you determine that the taxpayer is not in the military or working for the federal government, the Form 2555 can be used for calculating the withholding rate.
If you determine that the taxpayer is in the military or working for the federal government, Form 2555 should not be considered in calculating the withholding rate.
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