File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

1040 Amended Tax Form

Form 1040nr EzWww Irs Gov FileFree Tax Calculator 2011State Income Tax FilingTaxact 2012 Tax Return2010 Tax FilingFiling Amended Tax Return 20131040x 2012Irs Gov FormsWhere Can I File 2012 Taxes Online FreePrintable 1040ez Form 2011Turbotax Premier 2012Free Tax ReturnFree Tax FilingTax FormsHow To Amend My TaxesIrs Website For For 1040ezFree 1040ez 2014Amended Tax ReturnsFree Tax AmendmentFree Tax Preparation H&r Block1040 Nr EzFree State FilingTax UnemployedFederal Taxes 2012How Do You File A Tax AmendmentFree Download Irs 1040 FormTax Act 20092010 Form 10402012 Form 1040aHow To File Late Tax ReturnsFile 1040ez For FreeHow To File Irs Form 1040x2011 Income TaxHow To File A 2011 Tax ReturnWww Hrblock Com MyreturnstatusIrs Free EfileIncome Tax Forms 1040H And R Block Free FileIrs Gov Amended Tax Return

1040 Amended Tax Form

1040 amended tax form 5. 1040 amended tax form   Illustrated Examples Table of Contents Illustrated Example of Form 4563Line 1. 1040 amended tax form Line 2. 1040 amended tax form Lines 3a and 3b. 1040 amended tax form Lines 4a and 4b. 1040 amended tax form Line 5. 1040 amended tax form Line 6. 1040 amended tax form Line 7. 1040 amended tax form Line 9. 1040 amended tax form Line 15. 1040 amended tax form Illustrated Example of Form 5074Part I. 1040 amended tax form Part II. 1040 amended tax form Part III. 1040 amended tax form Illustrated Example of Form 8689Part I. 1040 amended tax form Part II. 1040 amended tax form Part III. 1040 amended tax form Part IV. 1040 amended tax form Use the following examples to help you complete the correct attachment to your Form 1040. 1040 amended tax form The completed form for each example is shown on the pages that follow. 1040 amended tax form Illustrated Example of Form 4563 John Black is a U. 1040 amended tax form S. 1040 amended tax form citizen, single, and under 65. 1040 amended tax form He was a bona fide resident of American Samoa during all of 2013. 1040 amended tax form John must file Form 1040 because his gross income from sources outside the possessions ($10,000 of dividends from U. 1040 amended tax form S. 1040 amended tax form corporations) is more than his adjusted filing requirement for single filers under 65. 1040 amended tax form (See Filing Requirement if Possession Income Is Excluded in chapter 4. 1040 amended tax form ) Because he must file Form 1040 (not illustrated), he fills out Form 4563 to determine the amount of income from American Samoa he can exclude. 1040 amended tax form See Bona Fide Resident of American Samoa in chapter 3. 1040 amended tax form Completing Form 4563. 1040 amended tax form   John enters his name and social security number at the top of the form. 1040 amended tax form Line 1. 1040 amended tax form   On Form 4563 (see later), John enters the date his bona fide residence began in American Samoa, June 2, 2012. 1040 amended tax form Because he is still a bona fide resident, he enters “not ended” in the second blank space. 1040 amended tax form Line 2. 1040 amended tax form   He checks the box labeled “Rented house or apartment” to describe his type of living quarters in American Samoa. 1040 amended tax form Lines 3a and 3b. 1040 amended tax form   He checks “No” on line 3a because no family members lived with him. 1040 amended tax form He leaves line 3b blank. 1040 amended tax form Lines 4a and 4b. 1040 amended tax form   He checks “No” on line 4a because he did not maintain a home outside American Samoa. 1040 amended tax form He leaves line 4b blank. 1040 amended tax form Line 5. 1040 amended tax form   He enters the name and address of his employer, Samoa Products Co. 1040 amended tax form It is a private American Samoa corporation. 1040 amended tax form Line 6. 1040 amended tax form   He enters the dates of his 2-week vacation to New Zealand from November 11 to November 25. 1040 amended tax form That was his only trip outside American Samoa during the year. 1040 amended tax form Line 7. 1040 amended tax form   He enters the $24,000 in wages he received from Samoa Products Co. 1040 amended tax form Line 9. 1040 amended tax form   He received $220 in dividends from an American Samoa corporation, which he enters here. 1040 amended tax form He also received $10,000 of dividends from a U. 1040 amended tax form S. 1040 amended tax form corporation, but he will enter that amount only on his Form 1040 because the U. 1040 amended tax form S. 1040 amended tax form dividends do not qualify for the possession exclusion. 1040 amended tax form Line 15. 1040 amended tax form   John totals the amounts on lines 7 and 9 to get the amount he can exclude from his gross income in 2013. 1040 amended tax form He will not enter his excluded income on Form 1040. 1040 amended tax form However, he will attach his completed Form 4563 to his Form 1040. 1040 amended tax form Illustrated Example of Form 5074 Tracy Grey is a U. 1040 amended tax form S. 1040 amended tax form citizen who is a self-employed fisheries consultant with a tax home in New York. 1040 amended tax form Her only income for 2013 was net self-employment income of $80,000. 1040 amended tax form Of the $80,000, $20,000 was from consulting work in Guam and the rest was earned in the United States. 1040 amended tax form Thinking she would owe tax to Guam on the $20,000, Tracy made estimated tax payments of $1,409 to Guam. 1040 amended tax form She was not a bona fide resident of Guam during 2013. 1040 amended tax form Tracy completes Form 1040 (not illustrated), reporting her worldwide income. 1040 amended tax form Because the adjusted gross income on her Form 1040 was $50,000 or more and at least $5,000 of her gross income is from Guam, Tracy must file Form 5074 with her Form 1040. 1040 amended tax form All amounts reported on Form 5074 are also reported on her Form 1040. 1040 amended tax form See U. 1040 amended tax form S. 1040 amended tax form Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) in chapter 3. 1040 amended tax form Completing Form 5074. 1040 amended tax form   Tracy enters her name and social security number at the top of the form. 1040 amended tax form Part I. 1040 amended tax form   On Form 5074 (see later), Tracy enters her self-employment income from Guam ($20,000) on line 6. 1040 amended tax form She has no other income from Guam, so the total on line 16 is $20,000. 1040 amended tax form Part II. 1040 amended tax form   Tracy's only adjustment in Part II is the deductible part of the self-employment tax on her net income earned in Guam. 1040 amended tax form She enters $1,413 on line 21 and line 28. 1040 amended tax form Her adjusted gross income on line 29 is $18,587. 1040 amended tax form Part III. 1040 amended tax form   Tracy made estimated tax payments of $1,409. 1040 amended tax form She enters this amount on line 30, and again on line 34 as the total payments. 1040 amended tax form Illustrated Example of Form 8689 Juan and Carla Moreno live and work in the United States. 1040 amended tax form In 2013, they received $14,400 in income from the rental of a condominium they own in the U. 1040 amended tax form S. 1040 amended tax form Virgin Islands (USVI). 1040 amended tax form The rental income was deposited in a bank in the USVI and they received $500 of interest on this income. 1040 amended tax form They were not bona fide residents of the USVI during the entire tax year. 1040 amended tax form The Morenos complete Form 1040 (not illustrated), reporting their income from all sources, including their interest income and the income and expenses from their USVI rental property (reported on Schedule E (Form 1040)). 1040 amended tax form The Morenos take the standard deduction for married filing jointly, both are under 65, and they have no dependents. 1040 amended tax form The Morenos also complete Form 8689 to determine how much of their U. 1040 amended tax form S. 1040 amended tax form tax shown on Form 1040, line 61 (with certain adjustments), must be paid to the U. 1040 amended tax form S. 1040 amended tax form Virgin Islands. 1040 amended tax form See U. 1040 amended tax form S. 1040 amended tax form Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) in chapter 3. 1040 amended tax form The Morenos file their Form 1040, attaching Form 8689 and all other schedules, with the Internal Revenue Service. 1040 amended tax form At the same time, they send a copy of their Form 1040 with all attachments, including Form 8689, to the Virgin Islands Bureau of Internal Revenue. 1040 amended tax form The Virgin Islands Bureau of Internal Revenue will process this copy. 1040 amended tax form Completing Form 8689. 1040 amended tax form   Juan and Carla enter their names and Juan's social security number at the top of the form. 1040 amended tax form Part I. 1040 amended tax form   The Morenos enter their income from the USVI in Part I (see later). 1040 amended tax form The interest income is entered on line 2 and the net rental income of $6,200 ($14,400 of rental income minus $8,200 of rental expenses) is entered on line 11. 1040 amended tax form The Morenos' total USVI income of $6,700 is entered on line 16. 1040 amended tax form Part II. 1040 amended tax form   The Morenos have no adjustments to their USVI income, so they enter zero (-0-) on line 28, and $6,700 on line 29. 1040 amended tax form Their USVI adjusted gross income (AGI) is $6,700. 1040 amended tax form Part III. 1040 amended tax form   On line 30, the Morenos enter the amount from Form 1040, line 61 ($4,539). 1040 amended tax form Their Form 1040 does not show any entries required on line 31, so they leave that line blank and enter $4,539 on line 32. 1040 amended tax form   The Morenos enter their worldwide AGI, $54,901 (Form 1040, line 38), on line 33. 1040 amended tax form Next, they find what percentage of their AGI is from USVI sources ($6,700 ÷ $54,901 = 0. 1040 amended tax form 122) and enter that as a decimal on line 34. 1040 amended tax form They then apply that percentage to the U. 1040 amended tax form S. 1040 amended tax form tax entered on line 32 to find the amount of U. 1040 amended tax form S. 1040 amended tax form tax allocated to USVI income ($4,539 x 0. 1040 amended tax form 122 = $554), and enter that amount on line 35. 1040 amended tax form Part IV. 1040 amended tax form   Part IV is used to show payments of income tax to the USVI only. 1040 amended tax form The Morenos had no tax withheld by the U. 1040 amended tax form S. 1040 amended tax form Virgin Islands, but made estimated tax payments to the USVI of $400, which they entered on lines 37 and 39. 1040 amended tax form They include this amount ($400) in the total payments on Form 1040, line 72. 1040 amended tax form On the dotted line next to the entry space for line 72, they enter “Form 8689” and show the amount. 1040 amended tax form The Morenos do not complete Form 1116 because they receive credit on Form 1040, line 72, for the tax paid to the USVI. 1040 amended tax form   The income tax they owe to the USVI ($154) is shown on Form 8689, line 44. 1040 amended tax form They enter this amount on line 45. 1040 amended tax form They also include this additional amount ($154) on the dotted line next to the entry space and in the total on Form 1040, line 72. 1040 amended tax form The Morenos will pay their USVI tax at the same time they file the copy of their U. 1040 amended tax form S. 1040 amended tax form income tax return with the U. 1040 amended tax form S. 1040 amended tax form Virgin Islands. 1040 amended tax form This image is too large to be displayed in the current screen. 1040 amended tax form Please click the link to view the image. 1040 amended tax form Form 4563, page 1 for John Black This image is too large to be displayed in the current screen. 1040 amended tax form Please click the link to view the image. 1040 amended tax form Form 5074, for Tracy Grey This image is too large to be displayed in the current screen. 1040 amended tax form Please click the link to view the image. 1040 amended tax form Form 8689, page 1 for Juan and Carla Moreno Prev  Up  Next   Home   More Online Publications
Español

Department of Veterans Affairs (VA)

For information about VA medical care or benefits, write, call or visit your nearest VA facility.

Contact the Agency or Department

Website: Department of Veterans Affairs (VA)

Contact In-Person: Find Facilities and Services Near You

Address: 810 Vermont Ave NW
Washington, DC 20420

Toll-free: (800) 827-1000(800) 273-8255 (Veterans Crisis Line-Press 1)

TTY: (800) 829-4833

The 1040 Amended Tax Form

1040 amended tax form 1. 1040 amended tax form   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. 1040 amended tax form Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. 1040 amended tax form S. 1040 amended tax form Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. 1040 amended tax form S. 1040 amended tax form Individual Income Tax Return 2350 Application for Extension of Time To File U. 1040 amended tax form S. 1040 amended tax form Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. 1040 amended tax form S. 1040 amended tax form Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. 1040 amended tax form Filing Requirements If you are a U. 1040 amended tax form S. 1040 amended tax form 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. 1040 amended tax form Your income, filing status, and age generally determine whether you must file an income tax return. 1040 amended tax form Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. 1040 amended tax form Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. 1040 amended tax form Gross income. 1040 amended tax form   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. 1040 amended tax form   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. 1040 amended tax form If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. 1040 amended tax form Self-employed individuals. 1040 amended tax form   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. 1040 amended tax form Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. 1040 amended tax form 65 or older. 1040 amended tax form   You are considered to be age 65 on the day before your 65th birthday. 1040 amended tax form For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. 1040 amended tax form Residents of U. 1040 amended tax form S. 1040 amended tax form possessions. 1040 amended tax form   If you are (or were) a bona fide resident of a U. 1040 amended tax form S. 1040 amended tax form possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. 1040 amended tax form S. 1040 amended tax form Possession. 1040 amended tax form See the instructions for the form for more information. 1040 amended tax form When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. 1040 amended tax form If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. 1040 amended tax form In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. 1040 amended tax form When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. 1040 amended tax form — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. 1040 amended tax form A tax return delivered by the U. 1040 amended tax form S. 1040 amended tax form mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. 1040 amended tax form See your Form 1040 or Form 1040A instructions for a list of designated delivery services. 1040 amended tax form Foreign wire transfers. 1040 amended tax form   If you have a U. 1040 amended tax form S. 1040 amended tax form bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). 1040 amended tax form If you do not have a U. 1040 amended tax form S. 1040 amended tax form bank account, ask if your financial institution has a U. 1040 amended tax form S. 1040 amended tax form affiliate that can help you make same-day wire transfers. 1040 amended tax form   For more information, visit www. 1040 amended tax form eftps. 1040 amended tax form gov. 1040 amended tax form Extensions You can get an extension of time to file your return. 1040 amended tax form In some circumstances, you also can get an extension of time to file and pay any tax due. 1040 amended tax form However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. 1040 amended tax form This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. 1040 amended tax form If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. 1040 amended tax form Automatic 2-month extension. 1040 amended tax form   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. 1040 amended tax form S. 1040 amended tax form citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. 1040 amended tax form   If you use a calendar year, the regular due date of your return is April 15. 1040 amended tax form Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. 1040 amended tax form Married taxpayers. 1040 amended tax form   If you file a joint return, either you or your spouse can qualify for the automatic extension. 1040 amended tax form If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. 1040 amended tax form How to get the extension. 1040 amended tax form   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. 1040 amended tax form Automatic 6-month extension. 1040 amended tax form   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). 1040 amended tax form To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). 1040 amended tax form For more information about filing electronically, see E-file options , later. 1040 amended tax form   The form must show your properly estimated tax liability based on the information available to you. 1040 amended tax form    You may not be eligible. 1040 amended tax form You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. 1040 amended tax form E-file options. 1040 amended tax form    You can use e-file to get an extension of time to file. 1040 amended tax form You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. 1040 amended tax form   First, complete Form 4868 to use as a worksheet. 1040 amended tax form If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. 1040 amended tax form    Then, do one of the following. 1040 amended tax form E-file Form 4868. 1040 amended tax form You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. 1040 amended tax form You will need to provide certain information from your tax return for 2012. 1040 amended tax form If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. 1040 amended tax form If you e-file Form 4868, do not also send a paper Form 4868. 1040 amended tax form E-file and pay by credit or debit card. 1040 amended tax form You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. 1040 amended tax form You can do this by phone or over the Internet. 1040 amended tax form If you do this, you do not file Form 4868. 1040 amended tax form For more information, see the instructions for your tax return. 1040 amended tax form When to file. 1040 amended tax form   Generally, you must request the 6-month extension by the regular due date of your return. 1040 amended tax form Previous 2-month extension. 1040 amended tax form   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. 1040 amended tax form The 2-month period and the 6-month period start at the same time. 1040 amended tax form You have to request the additional 4 months by the new due date allowed by the 2-month extension. 1040 amended tax form   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. 1040 amended tax form You must make an accurate estimate of your tax based on the information available to you. 1040 amended tax form If you find you cannot pay the full amount due with Form 4868, you can still get the extension. 1040 amended tax form You will owe interest on the unpaid amount from the original due date of the return. 1040 amended tax form   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. 1040 amended tax form Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. 1040 amended tax form In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). 1040 amended tax form Additional extension of time for taxpayers out of the country. 1040 amended tax form   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). 1040 amended tax form   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. 1040 amended tax form Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. 1040 amended tax form   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. 1040 amended tax form Extension of time to meet tests. 1040 amended tax form   You generally cannot get an extension of more than 6 months. 1040 amended tax form However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. 1040 amended tax form   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. 1040 amended tax form The tests, the exclusions, and the deduction are explained in chapter 4. 1040 amended tax form   You should request an extension if all three of the following apply. 1040 amended tax form You are a U. 1040 amended tax form S. 1040 amended tax form citizen or resident alien. 1040 amended tax form You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. 1040 amended tax form Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. 1040 amended tax form   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. 1040 amended tax form However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. 1040 amended tax form How to get an extension. 1040 amended tax form   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. 1040 amended tax form Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. 1040 amended tax form What if tests are not met. 1040 amended tax form   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). 1040 amended tax form    You should make any request for an extension early, so that if it is denied you still can file your return on time. 1040 amended tax form Otherwise, if you file late and additional tax is due, you may be subject to a penalty. 1040 amended tax form Return filed before test is met. 1040 amended tax form   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. 1040 amended tax form S. 1040 amended tax form and foreign sources and pay the tax on that income. 1040 amended tax form If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. 1040 amended tax form Foreign Currency You must express the amounts you report on your U. 1040 amended tax form S. 1040 amended tax form tax return in U. 1040 amended tax form S. 1040 amended tax form dollars. 1040 amended tax form If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. 1040 amended tax form S. 1040 amended tax form dollars. 1040 amended tax form How you do this depends on your functional currency. 1040 amended tax form Your functional currency generally is the U. 1040 amended tax form S. 1040 amended tax form dollar unless you are required to use the currency of a foreign country. 1040 amended tax form You must make all federal income tax determinations in your functional currency. 1040 amended tax form The U. 1040 amended tax form S. 1040 amended tax form dollar is the functional currency for all taxpayers except some qualified business units (QBUs). 1040 amended tax form A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. 1040 amended tax form Even if you have a QBU, your functional currency is the dollar if any of the following apply. 1040 amended tax form You conduct the business in U. 1040 amended tax form S. 1040 amended tax form dollars. 1040 amended tax form The principal place of business is located in the United States. 1040 amended tax form You choose to or are required to use the U. 1040 amended tax form S. 1040 amended tax form dollar as your functional currency. 1040 amended tax form The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. 1040 amended tax form Make all income tax determinations in your functional currency. 1040 amended tax form If your functional currency is the U. 1040 amended tax form S. 1040 amended tax form dollar, you must immediately translate into U. 1040 amended tax form S. 1040 amended tax form dollars all items of income, expense, etc. 1040 amended tax form (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. 1040 amended tax form Use the exchange rate prevailing when you receive, pay, or accrue the item. 1040 amended tax form If there is more than one exchange rate, use the one that most properly reflects your income. 1040 amended tax form You can generally get exchange rates from banks and U. 1040 amended tax form S. 1040 amended tax form Embassies. 1040 amended tax form If your functional currency is not the U. 1040 amended tax form S. 1040 amended tax form dollar, make all income tax determinations in your functional currency. 1040 amended tax form At the end of the year, translate the results, such as income or loss, into U. 1040 amended tax form S. 1040 amended tax form dollars to report on your income tax return. 1040 amended tax form Blocked Income You generally must report your foreign income in terms of U. 1040 amended tax form S. 1040 amended tax form dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. 1040 amended tax form S. 1040 amended tax form dollars. 1040 amended tax form If, because of restrictions in a foreign country, your income is not readily convertible into U. 1040 amended tax form S. 1040 amended tax form dollars or into other money or property that is readily convertible into U. 1040 amended tax form S. 1040 amended tax form dollars, your income is “blocked” or “deferrable” income. 1040 amended tax form You can report this income in one of two ways: Report the income and pay your federal income tax with U. 1040 amended tax form S. 1040 amended tax form dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. 1040 amended tax form If you choose to postpone the reporting of the income, you must file an information return with your tax return. 1040 amended tax form For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. 1040 amended tax form Rul. 1040 amended tax form 74-351. 1040 amended tax form ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. 1040 amended tax form You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. 1040 amended tax form You must report your income on your information return using the foreign currency in which you received that income. 1040 amended tax form If you have blocked income from more than one foreign country, include a separate information return for each country. 1040 amended tax form Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. 1040 amended tax form S. 1040 amended tax form dollars or into other money or property that is convertible into U. 1040 amended tax form S. 1040 amended tax form currency. 1040 amended tax form Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. 1040 amended tax form If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. 1040 amended tax form If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. 1040 amended tax form If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. 1040 amended tax form To apply for permission, file Form 3115, Application for Change in Accounting Method. 1040 amended tax form You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. 1040 amended tax form See the instructions for Form 3115 for information on changing your accounting method. 1040 amended tax form Fulbright Grant All income must be reported in U. 1040 amended tax form S. 1040 amended tax form dollars. 1040 amended tax form In most cases, the tax also must be paid in U. 1040 amended tax form S. 1040 amended tax form dollars. 1040 amended tax form If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. 1040 amended tax form S. 1040 amended tax form tax that is based on the blocked income. 1040 amended tax form Paying U. 1040 amended tax form S. 1040 amended tax form tax in foreign currency. 1040 amended tax form   To qualify for this method of payment, you must prepare a statement that shows the following information. 1040 amended tax form You were a Fulbright grantee and were paid in nonconvertible foreign currency. 1040 amended tax form The total grant you received during the year and the amount you received in nonconvertible foreign currency. 1040 amended tax form At least 70% of the grant was paid in nonconvertible foreign currency. 1040 amended tax form The statement must be certified by the U. 1040 amended tax form S. 1040 amended tax form educational foundation or commission paying the grant or other person having control of grant payments to you. 1040 amended tax form   You should prepare at least two copies of this statement. 1040 amended tax form Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. 1040 amended tax form Figuring actual tax. 1040 amended tax form   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. 1040 amended tax form If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. 1040 amended tax form   Adjusted gross income that is blocked income × Total U. 1040 amended tax form S. 1040 amended tax form tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. 1040 amended tax form A copy of the certified statement discussed earlier. 1040 amended tax form A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. 1040 amended tax form S. 1040 amended tax form dollars. 1040 amended tax form The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. 1040 amended tax form Figuring estimated tax on nonconvertible foreign currency. 1040 amended tax form   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. 1040 amended tax form   Adjusted gross income that is blocked income × Total estimated U. 1040 amended tax form S. 1040 amended tax form tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. 1040 amended tax form Deposit of foreign currency with disbursing officer. 1040 amended tax form   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. 1040 amended tax form Estimated tax installments. 1040 amended tax form   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. 1040 amended tax form See Estimated Tax , later. 1040 amended tax form Deposit receipt. 1040 amended tax form   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. 1040 amended tax form The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. 1040 amended tax form S. 1040 amended tax form dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. 1040 amended tax form Keep the copy for your records. 1040 amended tax form Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. 1040 amended tax form IRS e-file offers accurate, safe, and fast alternatives to filing on paper. 1040 amended tax form IRS computers quickly and automatically check for errors or other missing information. 1040 amended tax form Even returns with a foreign address can be e-filed! How to e-file. 1040 amended tax form   There are three ways you can e-file. 1040 amended tax form Use your personal computer. 1040 amended tax form Use a volunteer. 1040 amended tax form Many programs offering free tax help can e-file your return. 1040 amended tax form Use a tax professional. 1040 amended tax form Most tax professionals can e-file your return. 1040 amended tax form These methods are explained in detail in the instructions for your tax return. 1040 amended tax form Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. 1040 amended tax form You claim the foreign earned income exclusion. 1040 amended tax form You claim the foreign housing exclusion or deduction. 1040 amended tax form You live in a foreign country. 1040 amended tax form Instead, use one of the following special addresses. 1040 amended tax form If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. 1040 amended tax form O. 1040 amended tax form Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. 1040 amended tax form However, you should not file with the addresses listed above if you are a bona fide resident of the U. 1040 amended tax form S. 1040 amended tax form Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. 1040 amended tax form Resident of U. 1040 amended tax form S. 1040 amended tax form Virgin Islands (USVI). 1040 amended tax form   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. 1040 amended tax form S. 1040 amended tax form return. 1040 amended tax form However, you must file a return with the USVI. 1040 amended tax form    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. 1040 amended tax form Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. 1040 amended tax form   If you are a U. 1040 amended tax form S. 1040 amended tax form citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. 1040 amended tax form File the original return with the United States and file a signed copy of the U. 1040 amended tax form S. 1040 amended tax form return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. 1040 amended tax form   You must complete Form 8689, Allocation of Individual Income Tax to the U. 1040 amended tax form S. 1040 amended tax form Virgin Islands, and attach a copy to both your U. 1040 amended tax form S. 1040 amended tax form return and your USVI return. 1040 amended tax form You should file your U. 1040 amended tax form S. 1040 amended tax form return with the address listed under Where To File. 1040 amended tax form   See Publication 570, Tax Guide for Individuals With Income From U. 1040 amended tax form S. 1040 amended tax form Possessions, for information about filing Virgin Islands returns. 1040 amended tax form Resident of Guam. 1040 amended tax form   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. 1040 amended tax form    Send your return to the:     Department of Revenue and Taxation Government of Guam P. 1040 amended tax form O. 1040 amended tax form Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. 1040 amended tax form S. 1040 amended tax form citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. 1040 amended tax form Send your return to the address listed under Where To File. 1040 amended tax form   See Publication 570 for information about filing Guam returns. 1040 amended tax form Resident of the Commonwealth of the Northern Mariana Islands. 1040 amended tax form   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. 1040 amended tax form    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. 1040 amended tax form O. 1040 amended tax form Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. 1040 amended tax form S. 1040 amended tax form citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. 1040 amended tax form Send your return to the address listed under Where To File. 1040 amended tax form   See Publication 570 for information about filing Northern Mariana Islands returns. 1040 amended tax form Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. 1040 amended tax form S. 1040 amended tax form citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. 1040 amended tax form S. 1040 amended tax form resident. 1040 amended tax form This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. 1040 amended tax form If you make this choice, the following two rules apply. 1040 amended tax form You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. 1040 amended tax form You must file a joint income tax return for the year you make the choice. 1040 amended tax form This means that neither of you can claim under any tax treaty not to be a U. 1040 amended tax form S. 1040 amended tax form resident for a tax year for which the choice is in effect. 1040 amended tax form You can file joint or separate returns in years after the year in which you make the choice. 1040 amended tax form Example 1. 1040 amended tax form Pat Smith, a U. 1040 amended tax form S. 1040 amended tax form citizen, is married to Norman, a nonresident alien. 1040 amended tax form Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. 1040 amended tax form Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. 1040 amended tax form Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. 1040 amended tax form Example 2. 1040 amended tax form When Bob and Sharon Williams got married, both were nonresident aliens. 1040 amended tax form In June of last year, Bob became a resident alien and remained a resident for the rest of the year. 1040 amended tax form Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. 1040 amended tax form Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. 1040 amended tax form Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. 1040 amended tax form If you do not choose to treat your nonresident alien spouse as a U. 1040 amended tax form S. 1040 amended tax form resident, you may be able to use head of household filing status. 1040 amended tax form To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. 1040 amended tax form For more information, see Publication 501. 1040 amended tax form Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. 1040 amended tax form S. 1040 amended tax form resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). 1040 amended tax form To get an SSN for a nonresident alien spouse, apply at an office of the U. 1040 amended tax form S. 1040 amended tax form Social Security Administration (SSA) or U. 1040 amended tax form S. 1040 amended tax form consulate. 1040 amended tax form You must complete Form SS-5, Application for a Social Security Card, available at www. 1040 amended tax form socialsecurity. 1040 amended tax form gov or by calling 1-800-772-1213. 1040 amended tax form You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. 1040 amended tax form If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. 1040 amended tax form How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. 1040 amended tax form It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. 1040 amended tax form S. 1040 amended tax form citizen or resident alien on the last day of your tax year and that you choose to be treated as U. 1040 amended tax form S. 1040 amended tax form residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. 1040 amended tax form (If one spouse died, include the name and address of the person making the choice for the deceased spouse. 1040 amended tax form ) You generally make this choice when you file your joint return. 1040 amended tax form However, you also can make the choice by filing a joint amended return on Form 1040X. 1040 amended tax form Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. 1040 amended tax form If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. 1040 amended tax form You generally must file the amended joint return within 3 years from the date you filed your original U. 1040 amended tax form S. 1040 amended tax form income tax return or 2 years from the date you paid your income tax for that year, whichever is later. 1040 amended tax form Table 1–1. 1040 amended tax form Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. 1040 amended tax form   • The revocation must be made by the due date for filing the tax return for that tax year. 1040 amended tax form   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. 1040 amended tax form The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. 1040 amended tax form     • The name and address of any person who is revoking the choice for a deceased spouse. 1040 amended tax form     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. 1040 amended tax form   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. 1040 amended tax form Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. 1040 amended tax form   • If the surviving spouse is a U. 1040 amended tax form S. 1040 amended tax form citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. 1040 amended tax form   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. 1040 amended tax form Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. 1040 amended tax form Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. 1040 amended tax form Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. 1040 amended tax form S. 1040 amended tax form citizen or resident alien at any time during the later tax year. 1040 amended tax form Example. 1040 amended tax form Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. 1040 amended tax form They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. 1040 amended tax form On January 10, 2012, Dick became a nonresident alien. 1040 amended tax form Judy had remained a nonresident alien. 1040 amended tax form Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. 1040 amended tax form Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. 1040 amended tax form For 2013, both are treated as nonresident aliens. 1040 amended tax form If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. 1040 amended tax form Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. 1040 amended tax form If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. 1040 amended tax form Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. 1040 amended tax form S. 1040 amended tax form citizen or resident abroad as for a taxpayer in the United States. 1040 amended tax form For current instructions on making estimated tax payments, see Form 1040-ES. 1040 amended tax form If you had a tax liability for 2013, you may have to pay estimated tax for 2014. 1040 amended tax form Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. 1040 amended tax form (The return must cover all 12 months. 1040 amended tax form ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). 1040 amended tax form See Publication 505 for more information. 1040 amended tax form The first installment of estimated tax is due on April 15, 2014. 1040 amended tax form Foreign earned income exclusion. 1040 amended tax form   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. 1040 amended tax form In addition, you can reduce your income by your estimated foreign housing deduction. 1040 amended tax form However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. 1040 amended tax form If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. 1040 amended tax form   For more information about figuring your estimated tax, see Publication 505. 1040 amended tax form Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. 1040 amended tax form 1). 1040 amended tax form   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. 1040 amended tax form 1. 1040 amended tax form Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). 1040 amended tax form See the filing instructions at www. 1040 amended tax form bsaefiling. 1040 amended tax form fincen. 1040 amended tax form treas. 1040 amended tax form gov/main. 1040 amended tax form html. 1040 amended tax form   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. 1040 amended tax form You do not need to file the report if the assets are with a U. 1040 amended tax form S. 1040 amended tax form military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. 1040 amended tax form   More information about the filing of Form 114 can be found in the instructions for the form. 1040 amended tax form FinCEN Form 105. 1040 amended tax form   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. 1040 amended tax form Certain recipients of currency or monetary instruments also must file Form 105. 1040 amended tax form   More information about the filing of Form 105 can be found in the instructions on the back of the form. 1040 amended tax form Form 8938. 1040 amended tax form   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). 1040 amended tax form The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. 1040 amended tax form Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. 1040 amended tax form S. 1040 amended tax form person. 1040 amended tax form   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. 1040 amended tax form   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. 1040 amended tax form Prev  Up  Next   Home   More Online Publications