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***Provided as a service to American Citizens in Serbia***

***US Embassy, Belgrade***

***Kneza Milosa 50, Belgrade, Serbia***

***American Citizen Services: +381-11-306-4665 or 4860***

***Nonimmigrant visa appointments:+381-11-305-0550***

***Immigrant visas: +381-11-306-4650 or 4662***

***Fax: 381-11-361-5497***

***E-mail: <BelgradeACS@state.gov>***

**[*http://belgrade.usembassy.gov*](http://belgrade.usembassy.gov/)**

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# 

#  

![](media/image3.png){width="2.375in"
height="1.7291666666666667in"}**REACHING OUT TO AMERICAN CITIZENS IN AN
EMERGENCY**

**YOU NEED TO REGISTER WITH THE EMBASSY!**

Consular officers around the world constantly urge Americans abroad to
register with their local Embassy or Consulate. We always hope that
crises never arise that threaten our citizens abroad, but it is our
responsibility to be prepared to keep Americans informed in a wide range
of unpredictable circumstances: natural disasters, political
instability, civil unrest, etc. Since February 17th, we have been
reminded about how important it is to be able to contact you quickly and
efficiently.

Americans registered with the Embassy received notification via email on
February 15th that we anticipated a negative, public reaction throughout
Serbia to any declaration of independence in Kosovo. Following the
declaration itself, and despite violent attacks on the Embassy that
caused us to close for several days and order the departure of
non-emergency personnel and family members, we were still able to keep
you informed of developments through our warden system. During the last
few weeks, we have sent six email messages through our warden system and
several other cell phone text messages using our new SMS blast
capability.

The warden system allows us to give you timely information about the
status of the Embassy, threats to Americans and American businesses, and
anything else that might affect our citizens in Serbia. However, we can
only share this information with you if you have registered with our
American Citizens Services section. If you have not already registered,
please do. If you know of other Americans in Serbia who have not
registered, please direct them to the following Embassy webpage:

http://belgrade.usembassy.gov/consular/uscs/registration.html

If you prefer to register in person at the Embassy, please bring proof
of citizenship and call or email ahead of time to schedule an
appointment.

As we continue to move through difficult times in Serbia, we want to
remind you that the safety of Americans abroad is our first priority.
Please help us keep you safe by registering today.

# ![](media/image4.jpeg){width="2.0in" height="2.4340277777777777in"}Absentee Voting for U.S. Citizens

The Uniformed and Overseas Citizens Absentee Voting Act (UOCAVA)
guarantees United States citizens overseas the right to vote in federal
elections in the United States. (Federal elections include primaries,
general and special elections for the President, Vice President, U.S.
Senators and U.S. Representatives to Congress.) The UOCAVA applies only
to federal elections. However, many states in the United States have
enacted legislation whereby certain categories of citizens residing
overseas can vote by absentee ballot for state or local officials. The
same procedures for obtaining local election ballots are used for
obtaining federal election ballots.

In order to vote in either federal or state elections in the United
States, most states require citizens residing abroad to register in the
state of his or her \"voting residence.\" A voting residence is the
legal residence or domicile in which the voter could vote if present in
that state. Military and Merchant Marine members, their spouses and
dependents, may register to vote in the domicile (state) that the member
claims as his or her residence. Civilian U.S. government employees
overseas, their spouses and dependents, will generally register in the
state they claim as their legal residence. In accordance with the
UOCAVA, overseas citizens (not affiliated to the US government), must
vote in their last state of residence immediately prior to departure
from the United States. This applies even if many years have elapsed and
the voter maintains no abode nor has any intention of returning to that
state.

**How to Vote**

Applying for the ballot: The Embassy does not supply voting ballots. You
cannot vote at the Embassy. You must request your absentee ballot using
a form known as the FPCA -- Federal Post Card Application. The
instructions for completing the form in accordance with your state\'s
requirements are available in the 2008-2009 Voting Assistance Guide.
Information from the Guide, including state-by-state instructions for
requesting absentee ballots and voting and the on-line version of the
FPCA are available at [www.fvap.gov](http://www.fvap.gov/). American
Samoa, Guam and Ohio do not accept the on-line version of the FPCA.

You may e-mail us with your request for a [Federal Post Card Application
for a ballot
(FPCA)](http://london.usembassy.gov/cons_new/acs/scs/request_fpca_and_fwab.html)
, or telephone the Embassy's ACS Unit between 9:00 am and 12:00 noon or
2:00 pm and 5:00 pm, Monday through Friday. When requesting the FPCA,
request the voting instructions for your state of residence. If you live
permanently overseas, for voting purposes your state of residence is the
state where you last lived immediately before leaving the United States.
Please give the number of FPCA's your household requires.

FPCA's may also be collected from the Embassy. We suggest you visit
between 2:00 pm and 4:00 pm, Monday through Friday. The Embassy is
closed on Serbian and American [public
holidays](http://london.usembassy.gov/ukpubhol.html).

Note: In some states, one FPCA will get you both the Primary and the
General Election ballots. In others, you need to send a separate FPCA
prior to each election.

### What do I do with the FPCA? 

Fill out the FPCA using the instructions attached to the postcard. If
you have difficulty in reading or understanding any English language
materials, relating to voting or voter registration, please ask the
consular staff for assistance. If you have questions about the
instructions or if you need to know the address of the official to whom
to address the postcard (e.g. the County Clerk, Board of Elections,
Registrar of Voters, etc.) consult the Voting Assistance Guide extract
for your state.

The Voting Assistance Guide contains up-to-date requirements and
information for voting in each state. You will be given the state
information applicable in your case. Note the date for applying. Once
you determine the county you vote in, the Guide can give you the address
and zip code of the county official to which you must address your FPCA.
Note many states will accept the FPCA as a multipurpose form, i.e. it
can be used as an application for registration and/or an absentee
ballot. In the event that your voting state does not accept the FPCA for
all purposes, the state will mail you a registration form, which must be
completed. In some cases the form must be notarized before an American
consular officer or notary public abroad. In those states, only after
the registration form is fully executed and mailed will you receive an
absentee ballot.

### Notarization

If the state requires that you take an oath to the contents of the FPCA,
bring it to the Embassy's ACS Unit [for
notarization](http://london.usembassy.gov/cons_new/acs/scs/notary.html)
along with your passport. All notarization services on voting materials
are performed free of charge.

### Mailing

An FPCA may be mailed, free of postage, through the Embassy if the
envelope indicates that postage has been pre-paid. If you mail it
through the Serbian postage system, you must place the appropriate
airmail stamp on it. If you have less than one week to meet a deadline,
check the extract from the Voting Assistance Guide for your state as
many of the states now allow you to fax your ballot.

### Will I incur tax liability by registering to vote?

Federal law provides that no tax liability may be imposed based on
exercising your right to vote in Federal elections, e.g., the President,
Vice President, U.S. Senators and U.S. Representatives to Congress. If
you are a civilian citizen residing outside the U.S. and wish to avoid
classifying yourself as a state resident for tax purposes, you should
check \"Other U.S. citizen residing outside U.S.\" on the FPCA. You will
normally receive a Federal ballot only. If the state sends you a full
ballot because it does not print a separate Federal ballot, you may vote
the full ballot without incurring a tax liability.

Note, however, that some applications for ballots or the ballots
themselves will ask you whether you want to vote for state officials up
for election, e.g. candidates for governor, candidates for the state
legislatures. The law only covers federal officials. If you decide to
vote for state officials, some states may find that your actions in
registering to vote for state officials or actually voting for state
officials will allow the particular state to consider voting as a factor
in determining tax domicile. Before voting for state officials consult
the Voting Assistance Guide that lists the states operating in this
manner. To reiterate, if you register to vote and vote only for federal
officials the law precludes the federal government and state or local
governments from using voting in determining your tax domicile.

## Federal write-in absentee ballot

Overseas voters may be eligible to use the Federal Write-in Absentee
Ballot (FWAB) to vote for federal offices (President/Vice President,
Senator, and Representative). The FWAB may be used only for general
elections and is a backup for voters who expect to be able to use the
regular absentee ballot from their state or territory but who did not
receive that ballot in time to vote and return it. The FWAB must be
received by the local election official no later than the deadline for
receipt of regular absentee ballots under state law. The FWAB is to be
used to assist those voters who would be disenfranchised through no
fault of their own, and is not designed as a replacement for the regular
state ballot. It is valid only when your application for a regular
absentee ballot was mailed in time to be received by your local election
official 30 days prior to this election or this requirement has been
waived by the appropriate local election authority. When you send in the
FWAB you must swear or affirm under penalty of perjury that the above is
true.

### Denial of right to vote

Any person who believes that he or she has been wrongfully denied the
right to vote should follow the procedures outlined in the Voting
Assistance Guide. Alternatively, contact the Civil Rights Division of
the U.S. Department of Justice, Washington, D.C. 20520.

**Important Information:**

-   Complete the FPCA and return it to the address shown in the State
    instruction leaflet. Do not mail it to the Embassy -- this may delay
    receipt of your ballot.

-   If mailed through the Serbian postal system, put an airmail stamp on
    the FPCA.

-   Apply in good time -- at least 45 days before the election.

-   There are no facilities to vote at the Embassy

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**(Issued January 2008)**

> **[Topic]{.underline} [Publish Before]{.underline}**

Tax Tip 1 What's New for 2007? January 31, 2008

Tax Tip 2 Filing Requirements January 31, 2008

Tax Tip 3 Tax Assistance January 31, 2008

Tax Tip 4 Electronic Filing January 31, 2008

Tax Tip 5 Direct Deposit of Refund February 29, 2008

Tax Tip 6 Postmarks February 29, 2008

Tax Tip 7 Capital Gains and Losses February 29, 2008

Tax Tip 8 Child Tax Credit & Additional Child Tax Credit February 29,
2008

Tax Tip 9 Rental Income and Losses March 31, 2008

Tax Tip 10 Individual Retirement Accounts (IRAs) March 31, 2008

Tax Tip 11 Foreign-Earned Income Exclusion March 31, 2008

Tax Tip 12 Foreign Tax Credit March 31, 2008

Tax Tip 13 Payments for 2007 and Estimated Tax for 2008 April 15, 2008

Tax Tip 14 Late Charges, Penalties & Interest April 15, 2008

Tax Tip 15 Extensions to File April 15, 2008

Tax Tip 16 Installment Agreements May 31, 2008

Tax Tip 17 IRS Notices May 31, 2008

Tax Tip 18 Unresolved Tax Problems May 31, 2008

Tax Tip 19 Individual Taxpayer Identification Numbers (ITINs) May 31,
2008

Tax Tip 20 Foreign Bank Accounts May 31, 2008

Tax Tip 21 Form W-9 and Form W-8BEN June 30, 2008

Tax Tip 22 Estate and Gift Tax June 30, 2008

Tax Tip 23 Records Retention & Copies of Returns June 30, 2008

Tax Tip 24 Past Due Refunds June 30, 2008

# 

# 

# 

# 

# 

# Tax Tip 1

**What's New for 2007?**

The following changes are discussed in more detail in Publication 17,
*Your Federal Income Tax For Individuals*, and the Instructions for Form
1040.

**Exemption Amount Increased.** The amount you can deduct for each
exemption has increased to \$3,400. You lose all or part of the benefit
of your exemptions if your adjusted gross income is above a certain
amount depending on your filing status.

### Standard Deduction Amount Increased. The standard deduction for taxpayers who do not itemize deductions on Schedule A of Form 1040 is, in most cases, higher for 2007. The amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. The basic standard deduction amounts for 2007 are: Head of Household --- \$7,850; Married Filing Jointly and Qualifying Widow(er)s --- \$10,700; Married Filing Separately and Single --- \$5,350.

**Alternative minimum tax (AMT) exemption amount decreased.** Last
minute legislation increased the AMT exemption amount to \$44,350 for
single taxpayers; \$66,250 if married filing jointly or a qualifying
widow(er); and \$33,125 if married filing separately.

### Foreign Earned Income. The maximum foreign earned income exclusion amount available on Form 2555 or Form 2555-EZ is \$85,700. The housing exclusion and/or deduction floor has increased to \$13,712.00 and the housing cap, other than for certain cities listed in the Instructions for Form 2555, has increased to \$25,710.00 if your qualifying period includes all of 2007.

### Note: If you claim the foreign earned income exclusion or the foreign housing exclusion on Form 2555 or Form 2555-EZ, your must figure your tax using the Foreign Earned Income Tax Worksheet found on page 34 in the [**Instruction Booklet for Form 1040**](http://www.irs.gov/pub/irs-pdf/i1040gi.pdf).

# Tax Tip 2

**FILING REQUIREMENTS**

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 determine whether you must file a
U.S. income tax return. Generally, you must file a return if your gross
income from worldwide sources (excluding U.S. social security benefits)
is at least:

**If your filing AND at the end THEN file if your gross**

**status is... of 2007 you were... income was at least...**

Single under 65 \$ 8,750

65 or older \$10,050

Married Filing Jointly under 65 (both spouses) \$17,500

65 or older (one spouse) \$18,550

65 or older (both spouses) \$19,600

Married Filing Separately any age \$ 3,400

Head of Household under 65 \$11,250

65 or older \$12,550

Qualifying Widow(er) under 65 \$14,100

with dependent child 65 or older \$15,150

Please refer to the Instructions for Form 1040 for further information.

# Tax Tip 3 

## *TAX ASSISTANCE*

The Internal Revenue Service provides tax assistance through a regional
office located at the U.S. Embassy in Paris, France.

Phone: +33 (0)1 43 12 25 55

Monday- Friday, 9:00 am-12:00 pm and 1:30 pm- 3:30 pm

Closed French and American holidays

Fax: +33 (0)1 43 12 23 03

Email: [**irs.paris@irs.gov**](mailto:irs.paris@irs.gov)

Mail: U.S. Embassy -- Internal Revenue Service

2, Avenue Gabriel, Room B-110

75382 Paris Cedex 08

France

Walk-In Assistance: U.S. Embassy

2, Avenue Gabriel

75008 Paris

France

Monday-Friday, 9:00 am-12:00 pm

Closed French and American holidays

Tax assistance can also be obtained by contacting the main international
customer service center in Philadelphia.

Phone: +1 (215) 516-2000

> 6:00 am - 11:00 pm Eastern Standard Time

Fax: +1 (215) 516-2555

Email:
[www.irs.gov/help/page/0,,id=133197,00.html](http://www.irs.gov/help/page/0,,id=133197,00.html)

# Tax Tip 4

**ELECTRONIC FILING**

More and more Americans are choosing e-file, which lets them
electronically file a tax return or get a filing extension without
sending any paper to the Internal Revenue Service.

Since 2001, the number of e-filed returns has almost doubled and over
the past decade the number of e-filers has increased four-fold.

  ---------- ------------------ ------------------- ----------------------
  **         **Returns**        **  Total E-file ** ** Percent E-file**
  Year **                                           

  **2001**   131.0 million      40.2 million        30.7%

  **2002**   131.7 million      46.9 million        35.6%

  **2003**   131.6 million      52.9 million        40.2%

  **2004**   132.2 million      61.5 million        46.5%

  **2005**   134.0 million      68.5 million        51.1%

  **2006**   136.1 million      73.3 million        53.8%
  ---------- ------------------ ------------------- ----------------------

You may e-file your return using one of the following methods:

-   **Tax Professional** by consulting your tax preparer or finding a
    preparer listed as an "Authorized IRS e-file Provider" at
    [www.irs.gov](http://www.irs.gov/) .

-   **Personal Computer** by purchasing commercially available software
    from a retailer, downloading software from an Internet site and
    preparing your return offline, or preparing and filing your return
    online.

-   **Free file** by preparing your taxes online at www.irs.gov without
    cost beginning in mid-January 2008 if you earned \$54,000 or less in
    2007.

# Tax Tip 5 

## *DIRECT DEPOSIT OF REFUND*

You have more options and flexibility for receiving your 2007 U.S.
income tax refund. Now you can:

-   **Direct deposit your refund into one checking or savings account**

> Whether you file electronically or on paper, direct deposit gives you
> faster access to your refund than a paper check. To request direct
> deposit of your refund into one account, report your bank's or
> financial institution's nine-digit routing number and your account
> number on the direct deposit line of your tax return. If you do not
> have or are unsure of these numbers, contact your bank or financial
> institution.
>
> A word of caution --- some financial institutions do not allow a joint
> refund to be deposited into an individual account. Check with your
> bank or financial institution to make sure your direct deposit will be
> accepted.

-   **Split your refund with direct deposits into two or three checking
    or savings accounts**

> With split refunds, you have a convenient option for managing your
> money --- sending some of your refund to an account for immediate use
> and some for future savings. Use Form 8888, *Direct Deposit of Refund
> to More Than One Account*, to divide your refund among two or three
> different accounts.

Note: If you fail to request direct deposit on your return, you will
receive your refund as a paper check in the mail.

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**Recent Change in Passport Issuance to Minors Under Age 16**

QUOTE:

On November 19, 2007 a revision of 22 Code of Federal Regulations (CFR)
part 51 regarding passports was published in final in the Federal
Register with an effective date of February 1, 2008.

Effective February 1, 2008, passport applicants who are U.S. citizen
minors under the age of 16 must appear personally with their parents to
establish identity, proof of citizenship and proof of relationship.
Previous U.S. passports are not acceptable as proof of minor\'s
relationship to the parent(s)/guardian(s) (but should be submitted with
the application per 22 CFR 51.8).

You will need to submit one of the following to establish the parental
relationship /guardianship:

Certified U.S. Birth Certificate (With Parents\' Names); or Certified
Foreign Birth Certificate (With Parents\' Names and Translation, If
Necessary); or

Report Of Birth Abroad (Form Fs-240) (With Parents\' Names); or

Certification Of Birth Abroad (Form Ds-1350) (With Parents\' Names); or

Adoption Decree (With Adopting Parents\' Names); or

Court Order Establishing Custody; or

Court Order Establishing Guardianship.

If The Parent(S)\'/Guardian\'s Name(S) Is/Are Other Than That On These
Documents, Evidence Of Legal Name Change Is Required.

Each Parent or Guardian Must Submit One of the Following:

Valid Drivers License; or

Valid Official U.S. Military ID; or

Valid U.S. Government ID; or

Valid U.S. Or Foreign Passport with Recognizable Photo; or

Naturalization/Citizenship Certificate from USCIS with Recognizable
Photo; or

Alien Resident Card from USCIS.

\(a\) Both parents must appear together with the child, or

\(b\) one parent may appear and sign if that parent submits the second
parent\'s notarized statement of consent authorizing passport issuance
for the child. The form of the consent may be either a notarized DS-3053
\"Statement Of Consent: Issuance Of A Passport To A Minor\" (currently
being revised to reflect that the requirement pertains to minors under
the age of 16) or a notarized written statement with the same
information on a sheet of paper from the non-appearing parent, or

\(c\) one parent may appear and sign if that parent also submits primary
evidence of sole authority to apply, such as one of the following:
child\'s certified U.S. or foreign birth certificate (with translation,
if necessary) listing only applying parent; or consular report of birth
abroad (form FS-240) or certification of birth abroad (form ds-1350)
listing only applying parent; or a court order granting sole custody to
the applying parent (unless child\'s travel or passport application is
restricted by that order); or an adoption decree (if applying parent is
the sole adopting parent); or a court order specifically permitting
applying parent\'s or guardian\'s travel with the child or passport
application; or a judicial declaration of incompetence of non-applying
parent; or a death certificate of the non-applying parent.

If none of the above documentation is available, the applying
parent/guardian should submit a form DS-3053 Statement of Consent:
Issuance of a Passport to a Minor (being revised as noted above to
reflect that this requirement pertains to minors under the age of 16).

A third-party in loco parentis applying on behalf of a minor under the
age of 16 must submit a notarized written statement or affidavit from
both parents or guardians authorizing a third-party to apply for a
passport. When the statement or affidavit is from only one
parent/guardian, the third-party must present evidence of sole custody
of the authorizing parent/guardian.

END OF QUOTE

The U.S. Embassy in Belgrade is located at 50 Kneza Milosa street. The
Embassy telephone number is 381-11-361-9344. The Consular Section
telephone number is 381-11-306-4655, and the fax number is
381-11-361-5989. For after hours emergencies, the number is
381-65-368-1380.

## 

## Avian Flu

We have received several requests for information concerning Avian Flu,
also known as Bird Flu. Extensive information is available from the
following sources:\
\
State Department's Avian Flu Fact Sheet at
<http://travel.state.gov/travel/tips/health/health_1181.html>,\
as well as the CDC's page at\
<http://www.cdc.gov/flu/avian/index.htm>,\
and the WHO's page at\
<http://www.who.int/csr/disease/avian_influenza/en/>.

For the latest reporting on the spread of the virus, as well as U.S. and
international efforts to contain it, please see the State Department's
Global Issues page at
<http://usinfo.state.gov/gi/global_issues/bird_flu.html>.