Taxes
Effect of New Jobs Act

Studying abroad
International Education Week

Legal Guide
Live in Germany?

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As the November 2 U.S. general election fast approaches, it is becoming easier to vote as an American citizen living abroad. The federal government and many states have developed ways to encourage and enable U.S. citizens living abroad to vote.

On-Line Absentee Ballot Available

The Federal Voting Assistance Program (FVAP) maintains an extremely helpful web site (www.fvap.gov) created to disseminate information to overseas voters. The most important update to the FVAP site is the placement of the On-Line Version of the Federal Write-In Absentee Ballot. Available at www.fvap.gov/pubs/onlinefwab.html , the ballot may be used if an overseas voter has requested an absentee ballot at least thirty days before the election and the overseas voter still has not received the absentee ballot.

Emergency write-in ballots may also be obtained at a US Embassy or consulate in the voter's country of residence. Only those who have registered to vote can use the write-in ballot. Consult www.fvap.gov/pubs/vag/vagchapter3.html for a detailed, state-by-state listing of voting requirements and procedures.

States Take Measure to Improve Voting for Overseas Citizens

In an attempt to ensure that the votes of American citizens living abroad are counted, some states are extending the deadline for receipt of absentee ballots.

The Illinois State Board of Elections has agreed to extend the deadline for receipt of absentee ballots until November 16, 2004, providing a full fourteen days for the ballots to arrive. The FVAP Voting News Release No. 17 indicated that "[a]ll otherwise valid absentee ballots submitted by mail by [overseas] citizens, if postmarked (or dated, in the absence of a postmark) on or before 11:59 p.m. CST of the day immediately preceding the election but received within 14 calendar days after election day, should be examined and counted."

In addition, the Colorado State Board of Elections will extend its deadline through November 12, 2004. Ballots must be cast by 7:00 p.m. mountain standard time on Tuesday, November 2, 2004 and received by 5:00 p.m. on November 12, 2004.

California recently enacted legislation permitting voters to send in their ballots via facsimile. New California legislation authorizing faxed ballots requires that an absentee ballot returned via fax must be accompanied by a declaration in which the voter waives his or her right to cast a secret ballot. All ballots cast by fax must be received by the close of polls at 8:00 p.m. PST on November 2, 2004. California citizens residing abroad should consult the FVAP News Release No. 14, available at www.fvap.gov/pubs/releases/2004/14-2004.html, for more information.

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Denver-based legal tax firm Levin & Weiser LLC reported in its "Tax Briefs" newsletter of October 15, 2004 that the American Jobs Creation Act (the "Jobs Act") has a number of consequences for Americans living and/or doing business abroad. In order to comply with the World Trade Organization's determination that the extraterritorial income exclusion (ETI) constitutes an illegal trade subsidy, the 650-page act, inter alia, phases out the ETI provisions of the Internal Revenue Code by 2007.

One proposed section of the Jobs Act that was not passed was a provision that would have combined the amount of foreign earned income U.S. citizens living abroad are able to exclude from taxable income with the amounts excludable for qualified housing costs. That combined amount would have been capped at $80,000. Because this provision did not pass, however, the foreign earned income exclusion remains at $80,000 for 2004, and is calculated in addition to any eligible housing costs.

More information on the Jobs Act and other tax matters is available at Levin & Weiser's web site: wwww.lw-law.com.

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International Education Week, celebrated November 15-19, 2004 recognizes the importance of inter-cultural exchange. U.S. Secretary of State Colin Powell has encouraged more American students to study abroad. He remarked, "The more we learn about and understand each other, the more effective we will be in creating a world of global citizens, and the better our chances of achieving peace in our increasingly interdependent world." ACA's members and readers of the NU should congratulate themselves on their contribution to cultural understanding. More information on International Education Week activities is available at exchanges.state.gov/iew/.

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American citizens living in Germany may want to take advantage of the helpful information presented in "Legal Guide Newsletter" published by Attorney Alexander von Engelhardt. The October issue contained articles discussing the restructuring of old-age pension institutions, how bank customers are responsible for lost E.C. residency cards, and a "Hot Decision of the Month" feature. To subscribe, go to www.legal-guide.info/.

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This News Update is, like ACA itself, of, by, and for Americans abroad. ACA is staffed through the efforts of volunteers, with its primary income source being membership fees and donations from private American citizens around the world.

WAYS TO CONTRIBUTE HANDS-ON TO ACA WORK:

1. NEWS UPDATE EDITORS. ACA is seeking to supplement its News Update staff. Work involves actually writing the News Update 2 - 3 times a year, under supervision of a Senior Editor, and monitoring raw material considered for the newsletter on a regular basis. Calls for e-mail access and an ability to write/edit succinctly and against a deadline. ACA takes pride in the global spread of its editors.
2. BOOK REVIEWS/REVIEWERS. ACA is interested in discovering books of particular interest to Americans abroad. It also seeks individuals willing to review such books. Reviewers get to keep the book, and to see their contribution in print. Click here for a list of books or contact the ACA office.

WAYS TO CONTRIBUTE TO ACA'S FINANCIAL SUCCESS:

1. Did you know that by accessing amazon.com (click on any Amazon link you find in the book review section, ACA web site) and then browsing and purchasing as normal, ACA receives—at no cost to you—a small percentage on the purchases you make? Check ACA's web site and make a painless contribution: it makes $&sense!
2. Join us for our annual auction. The FUNdraiser evening produces the single largest annual contribution to ACA's working budget. And the highest bids are for items ingenious and/or exotic. It's a good bet that someone in the attending crowd of internationals will be intrigued by even the most distant and/or unusual of objects or services.
3. And, of course, an outright contribution via check or charge card is the most obvious way to support the work of ACA and its worldwide volunteers working to help YOU. Membership is only $40 a year ($30 for seniors). Secure payment via this web site, or mail to: ACA, 5 rue Liotard, CH-1202 Geneva, Switzerland.

Disclaimer: "While ACA makes every effort to be accurate in the information it transmits, such information is not to be considered a substitute for specific and qualified professional advice."

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