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Julie's total exclusion is $94,079. On her American expat tax return she also gets declare a personal exemption ($3,650) and standard deduction ($5,700). Thus, her taxable income is negative. She owes no U.S. place a burden on.

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In fact, this column was inspired by an additional York Times article that ran last week, arguing that generous tipping "is a technique that is guaranteed to keep no result on your facility." (1) Then why does the person being tipped pay tax bill?

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