AFSA Tax Guide

Each year, AFSA produces a comprehensive and detailed tax guide specifically geared for members of the Foreign Service, whether serving at home or abroad. Released in January of each year, we are pleased to be able to bring you the most recent version. Compiled by longtime AFSA Senior Labor Management Advisor James Yorke, it contains important information such as the following:

  • Homebuyer Tax Credit
  • Foreign Earned Income Exclusion
  • Extensions for Taxpayers Abroad
  • Home Leave Expenses
  • Official Residence Expenses
  • Vehicle and Energy Provisions
  • Rental of Home
  • Detailed State-by-State Tax Regulation Overviews

Click Here for the 2017 AFSA Tax Guide

Corrections to 2017 Tax Guide

The 2017 AFSA Tax Guide erroneously stated that the District of Columbia allows a pension or annuity exclusion of $3,000 for taxpayers aged 62 years or older. This exclusion is no longer available since DC Code Section 47-1803.02(N) limits the $3,000 deduction for pension/annuities to years before Jan. 1, 2015. AFSA regrets the error.

Also, according to the N.Y. Tax Bureau Advisory opinion TSB-A-15(6)I Income Tax of July 15, 2015, distributions that are attributable to contributions made by an FSPS or FERS participant and the department to a TSP account while the participant was a federal employee, including the accumulated earnings from those contributions, will be exempt from New York state income tax if the amounts are included in participant's federal adjusted gross income (FAGI). Only distributions from an IRA account or from a TSP established by an FSRDS or CSRS participant are subject to the exclusion cap of $20,000.

Additional Guidance