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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Tax Simplification for 
Americans Abroad Act’’. 
SEC. 2. SHORT FORM FOR CERTAIN TAXPAYERS LIVING 
ABROAD. 
(a) IN GENERAL.—The Secretary of the Treasury (or 
the Secretary’s delegate) shall make available a form for 
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use by specified individuals to file the return of tax im-
posed by chapter 1 of the Internal Revenue Code of 1986. 
Such form shall replace Forms 1040, 2555, 1116, 5471, 
3520, 708, and other forms for disclosing income, deduc-
tions and offsets, and shall be as similar to Form 1040- 
EZ as it existed in 2017, except that the form shall allow 
an individual to, with respect to a taxable year— 
(1) demonstrate that such individual is a non- 
resident for purposes of the substantial presence test 
under section 7701(b)(3) of such Code, 
(2) declare foreign income described in section 
911, 
(3) characterize income based on source, includ-
ing— 
(A) wages, 
(B) contract income, 
(C) foreign government benefits, 
(D) pension and other retirement income, 
(E) scholarships and fellowship grants, 
(F) interest, 
(G) dividends, and 
(H) capital gains, 
(4) claim the standard deduction and, if appli-
cable, the child tax credit and earned income tax 
credit, 
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(5) declare foreign taxes paid, and 
(6) declare United States source income from 
retirement, pension and social security benefits to be 
treated as resourced from treaty income where tax 
has been paid upon distribution. 
(b) SPECIFIED INDIVIDUAL.— 
(1) IN GENERAL.—For purposes of this section, 
the term ‘‘specified individual’’ means, with respect 
to a taxable year, an individual— 
(A) who qualifies as a non-resident citizen 
under the substantial presence test of section 
7701(b)(3), or is the spouse of non-resident cit-
izen, and 
(B) who declares— 
(i) an income less than $400,000, and 
(ii) a tax liability of $0. 
(2) INFLATION ADJUSTMENT.— 
(A) IN GENERAL.—In the case of any tax-
able year beginning after 2023, the $400,000 
amount in paragraph (1)(B)(i) shall be in-
creased by an amount equal to— 
(i) such dollar amount, multiplied by 
(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for the cal-
endar year in which the taxable year be-
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gins, determined by substituting ‘‘2022’’ 
for ‘‘2016’’ in subparagraph (A)(ii) there-
of. 
(c) EFFECTIVE DATE.—The form required by sub-
section (a) shall be made available for taxable years begin-
ning one year after the date of the enactment of this Act. 
SEC. 3. EXPANSION OF INCOME ALLOWED AS FOREIGN 
EARNED INCOME. 
(a) IN GENERAL.—Section 911 of the Internal Rev-
enue Code of 1986 is amended— 
(1) in subsection (b)(1)(B), by striking clause 
(i) and by redesignating clauses (ii) through (iv) as 
clause (i) through (iii), respectively, 
(2) in subsection (b)(1)(A), by striking ‘‘attrib-
utable to services performed by such individual’’ and 
inserting ‘‘attributable to services performed by such 
individual or benefits received by such individual’’, 
and 
(3) in subsection (d)(2), by striking ‘‘wages, 
salaries, or professional fees’’ and inserting ‘‘wages, 
salaries, professional fees, pensions, scholarships, fel-
lowship grants, interest and dividends, capital gains, 
distributions from retirement funds, or payments re-
ceived by the taxpayer with respect to disability, un-
employment, family medical leave, or childcare’’. 
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(b) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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