I 

117TH CONGRESS 

1ST SESSION H. R. 6057 

To create a short form tax return to simplify the return process for certain 

taxpayers living abroad, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

NOVEMBER 19, 2021 

Mr. BEYER (for himself, Ms. TITUS, Mrs. CAROLYN B. MALONEY of New 

York, and Ms. SALAZAR) introduced the following bill; which was referred 

to the Committee on Ways and Means 

A BILL 

To create a short form tax return to simplify the return 

process for certain taxpayers living abroad, and for other 

purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Tax Simplification for 

5 Americans Abroad Act’’. 

6 SEC. 2. SHORT FORM FOR CERTAIN TAXPAYERS LIVING 

7 ABROAD. 

8 (a) IN GENERAL.—The Secretary of the Treasury (or 

9 the Secretary’s delegate) shall make available a form for 


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1 use by specified individuals to file the return of tax im2 posed by chapter 1 of the Internal Revenue Code of 1986. 

3 Such form shall replace Forms 1040, 2555, 1116, 5471, 

4 3520, 708, and other forms for disclosing income, deduc5 tions and offsets, and shall be as similar to Form 1040- 

6 EZ as it existed in 2017, except that the form shall allow 

7 an individual to, with respect to a taxable year— 

8 (1) demonstrate that such individual is a non9 resident for purposes of the substantial presence test 

10 under section 7701(b)(3) of such Code, 

11 (2) declare foreign income described in section 

12 911, 

13 (3) characterize income based on source, includ14 ing— 

15 (A) wages, 

16 (B) contract income, 

17 (C) foreign government benefits, 

18 (D) pension and other retirement income, 

19 (E) scholarships and fellowship grants, 

20 (F) interest, 

21 (G) dividends, and 

22 (H) capital gains, 

23 (4) claim the standard deduction and, if appli24 cable, the child tax credit and earned income tax 

25 credit, 


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1 (5) declare foreign taxes paid, and 

2 (6) declare United States source income from 

3 retirement, pension and social security benefits to be 

4 treated as resourced from treaty income where tax 

5 has been paid upon distribution. 

6 (b) SPECIFIED INDIVIDUAL.— 

7 (1) IN GENERAL.—For purposes of this section, 

8 the term ‘‘specified individual’’ means, with respect 

9 to a taxable year, an individual— 

10 (A) who qualifies as a non-resident citizen 

11 under the substantial presence test of section 

12 7701(b)(3), or is the spouse of non-resident cit13 izen, and 

14 (B) who declares— 

15 (i) an income less than $400,000, and 

16 (ii) a tax liability of $0. 

17 (2) INFLATION ADJUSTMENT.— 

18 (A) IN GENERAL.—In the case of any tax19 able year beginning after 2023, the $400,000 

20 amount in paragraph (1)(B)(i) shall be in21 creased by an amount equal to— 

22 (i) such dollar amount, multiplied by 

23 (ii) the cost-of-living adjustment de24 termined under section 1(f)(3) for the cal25 endar year in which the taxable year beVerDate Sep 11 2014 01:26 Dec 07, 2021 Jkt 029200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H6057.IH H6057

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1 gins, determined by substituting ‘‘2022’’ 

2 for ‘‘2016’’ in subparagraph (A)(ii) there3 of. 

4 (c) EFFECTIVE DATE.—The form required by sub5 section (a) shall be made available for taxable years begin6 ning one year after the date of the enactment of this Act. 

7 SEC. 3. EXPANSION OF INCOME ALLOWED AS FOREIGN 

8 EARNED INCOME. 

9 (a) IN GENERAL.—Section 911 of the Internal Rev10 enue Code of 1986 is amended— 

11 (1) in subsection (b)(1)(B), by striking clause 

12 (i) and by redesignating clauses (ii) through (iv) as 

13 clause (i) through (iii), respectively, 

14 (2) in subsection (b)(1)(A), by striking ‘‘attrib15 utable to services performed by such individual’’ and 

16 inserting ‘‘attributable to services performed by such 

17 individual or benefits received by such individual’’, 

18 and 

19 (3) in subsection (d)(2), by striking ‘‘wages, 

20 salaries, or professional fees’’ and inserting ‘‘wages, 

21 salaries, professional fees, pensions, scholarships, fel22 lowship grants, interest and dividends, capital gains, 

23 distributions from retirement funds, or payments re24 ceived by the taxpayer with respect to disability, un25 employment, family medical leave, or childcare’’. 


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1 (b) EFFECTIVE DATE.—The amendments made by 

2 subsection (a) shall apply to taxable years beginning after 

3 the date of the enactment of this Act. 

Æ 


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