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1040e

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1040e

1040e Publication 54 - Additional Material Questions and AnswersThis section answers tax- related questions commonly asked by taxpayers living abroad. 1040e 1. 1040e Filing Requirements—Where, When, and How . 1040e 1) When are U. 1040e S. 1040e income tax returns due? . 1040e 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. 1040e How can I secure an extension of time to file my return, when should I file my return, and what forms are required? . 1040e 3) My entire income qualifies for the foreign earned income exclusion. 1040e Must I file a tax return? . 1040e 4) I was sent abroad by my company in November of last year. 1040e I plan to secure an extension of time on Form 2350 to file my tax return for last year because I expect to qualify for the foreign earned income exclusion under the physical presence test. 1040e However, if my company recalls me to the United States before the end of the qualifying period and I find I will not qualify for the exclusion, how and when should I file my return? . 1040e 5) I am a U. 1040e S. 1040e citizen and have no taxable income from the United States, but I have substantial income from a foreign source. 1040e Am I required to file a U. 1040e S. 1040e income tax return? . 1040e 6) I am a U. 1040e S. 1040e citizen who has retired, and I expect to remain in a foreign country. 1040e Do I have any further U. 1040e S. 1040e tax obligations? . 1040e 7) I have been a bona fide resident of a foreign country for over 5 years. 1040e Is it necessary for me to pay estimated tax? . 1040e 8) Will a check payable in foreign currency be acceptable in payment of my U. 1040e S. 1040e tax? . 1040e 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. 1040e Must I file a separate Form 2555 (or Form 2555-EZ) with each return? . 1040e 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? . 1040e 11) On Form 2350, Application for Extension of Time To File U. 1040e S. 1040e Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. 1040e If I qualify under the bona fide residence test, can I file my return on that basis? . 1040e 12) I am a U. 1040e S. 1040e citizen who worked in the United States for 6 months last year. 1040e I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. 1040e Should I file a return and pay tax on the income earned in the United States during the first 6 months and then, when I qualify, file another return covering the last 6 months of the year? . 1040e 13) I am a U. 1040e S. 1040e citizen. 1040e I have lived abroad for a number of years and recently realized that I should have been filing U. 1040e S. 1040e income tax returns. 1040e How do I correct this oversight in not having filed returns for these years? . 1040e 14) In 2008, I qualified to exclude my foreign earned income, but I did not claim this exclusion on the return I filed in 2009. 1040e I paid all outstanding taxes with the return. 1040e Can I file a claim for refund now? . 1040e 1) When are U. 1040e S. 1040e income tax returns due? Generally, for calendar year taxpayers, U. 1040e S. 1040e income tax returns are due on April 15. 1040e If you are a U. 1040e S. 1040e citizen or resident and both your tax home and your abode are outside the United States and Puerto Rico on the regular due date, an automatic extension is granted to June 15 for filing the return. 1040e Interest will be charged on any tax due, as shown on the return, from April 15. 1040e a) You should file Form 2350 by the due date of your return to request an extension of time to file. 1040e Form 2350 is a special form for those U. 1040e S. 1040e citizens or residents abroad who expect to qualify for the foreign earned income exclusion or the housing exclusion or deduction under either the bona fide residence test or physical presence test and would like to have an extension of time to delay filing until after they have qualified. 1040e b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. 1040e c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). 1040e Generally, yes. 1040e Every U. 1040e S. 1040e citizen or resident who receives income must file a U. 1040e S. 1040e income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. 1040e The income levels for filing purposes are discussed under Filing Requirements in chapter 1. 1040e If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. 1040e Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. 1040e You must report your worldwide income on the return. 1040e If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. 1040e S. 1040e income tax. 1040e 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. 1040e Yes. 1040e All U. 1040e S. 1040e citizens and resident aliens are subject to U. 1040e S. 1040e tax on their worldwide income. 1040e If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. 1040e S. 1040e income tax liability for the foreign taxes paid. 1040e Form 1116 is used to figure the allowable credit. 1040e Your U. 1040e S. 1040e tax obligation on your income is the same as that of a retired person living in the United States. 1040e (See the discussion on filing requirements in chapter 1 of this publication. 1040e ) U. 1040e S. 1040e taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 1040e See the discussion under Estimated Tax in chapter 1. 1040e Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 1040e S. 1040e taxation. 1040e Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 1040e The first installment of estimated tax is due on April 15 of the year for which the income is earned. 1040e Generally, only U. 1040e S. 1040e currency is acceptable for payment of income tax. 1040e However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040e Yes. 1040e A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. 1040e No. 1040e The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. 1040e Yes. 1040e You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. 1040e You are not bound by the test indicated in the application for extension of time. 1040e You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. 1040e If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. 1040e No. 1040e You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. 1040e After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. 1040e b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. 1040e This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040e However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. 1040e If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. 1040e File the late returns as soon as possible, stating your reason for filing late. 1040e For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. 1040e It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. 1040e A return filed before the due date is considered filed on the due date. 1040e . 1040e 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. 1040e How can I secure an extension of time to file my return, when should I file my return, and what forms are required? a) You should file Form 2350 by the due date of your return to request an extension of time to file. 1040e Form 2350 is a special form for those U. 1040e S. 1040e citizens or residents abroad who expect to qualify for the foreign earned income exclusion or the housing exclusion or deduction under either the bona fide residence test or physical presence test and would like to have an extension of time to delay filing until after they have qualified. 1040e b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. 1040e c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). 1040e Generally, yes. 1040e Every U. 1040e S. 1040e citizen or resident who receives income must file a U. 1040e S. 1040e income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. 1040e The income levels for filing purposes are discussed under Filing Requirements in chapter 1. 1040e If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. 1040e Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. 1040e You must report your worldwide income on the return. 1040e If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. 1040e S. 1040e income tax. 1040e 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. 1040e Yes. 1040e All U. 1040e S. 1040e citizens and resident aliens are subject to U. 1040e S. 1040e tax on their worldwide income. 1040e If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. 1040e S. 1040e income tax liability for the foreign taxes paid. 1040e Form 1116 is used to figure the allowable credit. 1040e Your U. 1040e S. 1040e tax obligation on your income is the same as that of a retired person living in the United States. 1040e (See the discussion on filing requirements in chapter 1 of this publication. 1040e ) U. 1040e S. 1040e taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 1040e See the discussion under Estimated Tax in chapter 1. 1040e Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 1040e S. 1040e taxation. 1040e Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 1040e The first installment of estimated tax is due on April 15 of the year for which the income is earned. 1040e Generally, only U. 1040e S. 1040e currency is acceptable for payment of income tax. 1040e However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040e Yes. 1040e A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. 1040e No. 1040e The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. 1040e Yes. 1040e You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. 1040e You are not bound by the test indicated in the application for extension of time. 1040e You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. 1040e If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. 1040e No. 1040e You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. 1040e After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. 1040e b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. 1040e This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040e However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. 1040e If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. 1040e File the late returns as soon as possible, stating your reason for filing late. 1040e For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. 1040e It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. 1040e A return filed before the due date is considered filed on the due date. 1040e . 1040e 3) My entire income qualifies for the foreign earned income exclusion. 1040e Must I file a tax return? Generally, yes. 1040e Every U. 1040e S. 1040e citizen or resident who receives income must file a U. 1040e S. 1040e income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. 1040e The income levels for filing purposes are discussed under Filing Requirements in chapter 1. 1040e If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. 1040e Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. 1040e You must report your worldwide income on the return. 1040e If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. 1040e S. 1040e income tax. 1040e 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. 1040e Yes. 1040e All U. 1040e S. 1040e citizens and resident aliens are subject to U. 1040e S. 1040e tax on their worldwide income. 1040e If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. 1040e S. 1040e income tax liability for the foreign taxes paid. 1040e Form 1116 is used to figure the allowable credit. 1040e Your U. 1040e S. 1040e tax obligation on your income is the same as that of a retired person living in the United States. 1040e (See the discussion on filing requirements in chapter 1 of this publication. 1040e ) U. 1040e S. 1040e taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 1040e See the discussion under Estimated Tax in chapter 1. 1040e Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 1040e S. 1040e taxation. 1040e Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 1040e The first installment of estimated tax is due on April 15 of the year for which the income is earned. 1040e Generally, only U. 1040e S. 1040e currency is acceptable for payment of income tax. 1040e However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040e Yes. 1040e A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. 1040e No. 1040e The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. 1040e Yes. 1040e You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. 1040e You are not bound by the test indicated in the application for extension of time. 1040e You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. 1040e If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. 1040e No. 1040e You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. 1040e After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. 1040e b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. 1040e This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040e However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. 1040e If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. 1040e File the late returns as soon as possible, stating your reason for filing late. 1040e For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. 1040e It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. 1040e A return filed before the due date is considered filed on the due date. 1040e . 1040e 4) I was sent abroad by my company in November of last year. 1040e I plan to secure an extension of time on Form 2350 to file my tax return for last year because I expect to qualify for the foreign earned income exclusion under the physical presence test. 1040e However, if my company recalls me to the United States before the end of the qualifying period and I find I will not qualify for the exclusion, how and when should I file my return? If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. 1040e Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. 1040e You must report your worldwide income on the return. 1040e If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. 1040e S. 1040e income tax. 1040e 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. 1040e Yes. 1040e All U. 1040e S. 1040e citizens and resident aliens are subject to U. 1040e S. 1040e tax on their worldwide income. 1040e If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. 1040e S. 1040e income tax liability for the foreign taxes paid. 1040e Form 1116 is used to figure the allowable credit. 1040e Your U. 1040e S. 1040e tax obligation on your income is the same as that of a retired person living in the United States. 1040e (See the discussion on filing requirements in chapter 1 of this publication. 1040e ) U. 1040e S. 1040e taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 1040e See the discussion under Estimated Tax in chapter 1. 1040e Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 1040e S. 1040e taxation. 1040e Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 1040e The first installment of estimated tax is due on April 15 of the year for which the income is earned. 1040e Generally, only U. 1040e S. 1040e currency is acceptable for payment of income tax. 1040e However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040e Yes. 1040e A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. 1040e No. 1040e The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. 1040e Yes. 1040e You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. 1040e You are not bound by the test indicated in the application for extension of time. 1040e You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. 1040e If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. 1040e No. 1040e You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. 1040e After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. 1040e b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. 1040e This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040e However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. 1040e If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. 1040e File the late returns as soon as possible, stating your reason for filing late. 1040e For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. 1040e It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. 1040e A return filed before the due date is considered filed on the due date. 1040e . 1040e 5) I am a U. 1040e S. 1040e citizen and have no taxable income from the United States, but I have substantial income from a foreign source. 1040e Am I required to file a U. 1040e S. 1040e income tax return? Yes. 1040e All U. 1040e S. 1040e citizens and resident aliens are subject to U. 1040e S. 1040e tax on their worldwide income. 1040e If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. 1040e S. 1040e income tax liability for the foreign taxes paid. 1040e Form 1116 is used to figure the allowable credit. 1040e Your U. 1040e S. 1040e tax obligation on your income is the same as that of a retired person living in the United States. 1040e (See the discussion on filing requirements in chapter 1 of this publication. 1040e ) U. 1040e S. 1040e taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 1040e See the discussion under Estimated Tax in chapter 1. 1040e Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 1040e S. 1040e taxation. 1040e Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 1040e The first installment of estimated tax is due on April 15 of the year for which the income is earned. 1040e Generally, only U. 1040e S. 1040e currency is acceptable for payment of income tax. 1040e However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040e Yes. 1040e A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. 1040e No. 1040e The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. 1040e Yes. 1040e You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. 1040e You are not bound by the test indicated in the application for extension of time. 1040e You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. 1040e If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. 1040e No. 1040e You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. 1040e After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. 1040e b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. 1040e This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040e However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. 1040e If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. 1040e File the late returns as soon as possible, stating your reason for filing late. 1040e For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. 1040e It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. 1040e A return filed before the due date is considered filed on the due date. 1040e . 1040e 6) I am a U. 1040e S. 1040e citizen who has retired, and I expect to remain in a foreign country. 1040e Do I have any further U. 1040e S. 1040e tax obligations? Your U. 1040e S. 1040e tax obligation on your income is the same as that of a retired person living in the United States. 1040e (See the discussion on filing requirements in chapter 1 of this publication. 1040e ) U. 1040e S. 1040e taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 1040e See the discussion under Estimated Tax in chapter 1. 1040e Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 1040e S. 1040e taxation. 1040e Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 1040e The first installment of estimated tax is due on April 15 of the year for which the income is earned. 1040e Generally, only U. 1040e S. 1040e currency is acceptable for payment of income tax. 1040e However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040e Yes. 1040e A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. 1040e No. 1040e The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. 1040e Yes. 1040e You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. 1040e You are not bound by the test indicated in the application for extension of time. 1040e You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. 1040e If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. 1040e No. 1040e You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. 1040e After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. 1040e b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. 1040e This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040e However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. 1040e If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. 1040e File the late returns as soon as possible, stating your reason for filing late. 1040e For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. 1040e It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. 1040e A return filed before the due date is considered filed on the due date. 1040e . 1040e 7) I have been a bona fide resident of a foreign country for over 5 years. 1040e Is it necessary for me to pay estimated tax? U. 1040e S. 1040e taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 1040e See the discussion under Estimated Tax in chapter 1. 1040e Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 1040e S. 1040e taxation. 1040e Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 1040e The first installment of estimated tax is due on April 15 of the year for which the income is earned. 1040e Generally, only U. 1040e S. 1040e currency is acceptable for payment of income tax. 1040e However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040e Yes. 1040e A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. 1040e No. 1040e The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. 1040e Yes. 1040e You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. 1040e You are not bound by the test indicated in the application for extension of time. 1040e You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. 1040e If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. 1040e No. 1040e You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. 1040e After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. 1040e b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. 1040e This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040e However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. 1040e If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. 1040e File the late returns as soon as possible, stating your reason for filing late. 1040e For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. 1040e It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. 1040e A return filed before the due date is considered filed on the due date. 1040e . 1040e 8) Will a check payable in foreign currency be acceptable in payment of my U. 1040e S. 1040e tax? Generally, only U. 1040e S. 1040e currency is acceptable for payment of income tax. 1040e However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040e Yes. 1040e A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. 1040e No. 1040e The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. 1040e Yes. 1040e You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. 1040e You are not bound by the test indicated in the application for extension of time. 1040e You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. 1040e If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. 1040e No. 1040e You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. 1040e After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. 1040e b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. 1040e This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040e However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. 1040e If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. 1040e File the late returns as soon as possible, stating your reason for filing late. 1040e For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. 1040e It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. 1040e A return filed before the due date is considered filed on the due date. 1040e . 1040e 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. 1040e Must I file a separate Form 2555 (or Form 2555-EZ) with each return? Yes. 1040e A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. 1040e No. 1040e The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. 1040e Yes. 1040e You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. 1040e You are not bound by the test indicated in the application for extension of time. 1040e You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. 1040e If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. 1040e No. 1040e You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. 1040e After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. 1040e b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. 1040e This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040e However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. 1040e If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. 1040e File the late returns as soon as possible, stating your reason for filing late. 1040e For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. 1040e It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. 1040e A return filed before the due date is considered filed on the due date. 1040e . 1040e 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? No. 1040e The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. 1040e Yes. 1040e You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. 1040e You are not bound by the test indicated in the application for extension of time. 1040e You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. 1040e If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. 1040e No. 1040e You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. 1040e After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. 1040e b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. 1040e This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040e However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. 1040e If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. 1040e File the late returns as soon as possible, stating your reason for filing late. 1040e For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. 1040e It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. 1040e A return filed before the due date is considered filed on the due date. 1040e . 1040e 11) On Form 2350, Application for Extension of Time To File U. 1040e S. 1040e Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. 1040e If I qualify under the bona fide residence test, can I file my return on that basis? Yes. 1040e You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. 1040e You are not bound by the test indicated in the application for extension of time. 1040e You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. 1040e If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. 1040e No. 1040e You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. 1040e After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. 1040e b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. 1040e This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040e However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. 1040e If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. 1040e File the late returns as soon as possible, stating your reason for filing late. 1040e For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. 1040e It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. 1040e A return filed before the due date is considered filed on the due date. 1040e . 1040e 12) I am a U. 1040e S. 1040e citizen who worked in the United States for 6 months last year. 1040e I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. 1040e Should I file a return and pay tax on the income earned in the United States during the first 6 months and then, when I qualify, file another return covering the last 6 months of the year? No. 1040e You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. 1040e After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. 1040e b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. 1040e This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040e However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. 1040e If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. 1040e File the late returns as soon as possible, stating your reason for filing late. 1040e For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. 1040e It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. 1040e A return filed before the due date is considered filed on the due date. 1040e . 1040e 13) I am a U. 1040e S. 1040e citizen. 1040e I have lived abroad for a number of years and recently realized that I should have been filing U. 1040e S. 1040e income tax returns. 1040e How do I correct this oversight in not having filed returns for these years? File the late returns as soon as possible, stating your reason for filing late. 1040e For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. 1040e It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. 1040e A return filed before the due date is considered filed on the due date. 1040e . 1040e 14) In 2008, I qualified to exclude my foreign earned income, but I did not claim this exclusion on the return I filed in 2009. 1040e I paid all outstanding taxes with the return. 1040e Can I file a claim for refund now? It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. 1040e A return filed before the due date is considered filed on the due date. 1040e 2. 1040e Meeting the Requirements of Either the Bona Fide Residence Test or the Physical Presence Test . 1040e 1) I recently came to Country X to work for the Orange Tractor Co. 1040e and I expect to be here for 5 or 6 years. 1040e I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. 1040e Is this correct? . 1040e 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? . 1040e 3) To meet the qualification of an uninterrupted period which includes an entire taxable year, do I have to be physically present in a foreign country for the entire year? . 1040e 4) I am a U. 1040e S. 1040e citizen and during 2012 was a bona fide resident of Country X. 1040e On January 15, 2013, I was notified that I was to be assigned to Country Y. 1040e I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. 1040e Although I was not in Country Y on January 1, I was a bona fide resident of Country X and was in Country Y on December 31, 2013. 1040e My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. 1040e Am I a bona fide resident of a foreign country for 2013, or must I wait for the entire year of 2014 to become one? . 1040e 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. 1040e Can I figure the exclusion for the period I resided abroad? . 1040e 6) Can a resident alien of the United States qualify for an exclusion or deduction under the bona fide residence test or the physical presence test? . 1040e 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. 1040e I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. 1040e However, I was reassigned back to the United States and left Country Z on July 1 of this year. 1040e Can I exclude any of my foreign earned income? . 1040e 1) I recently came to Country X to work for the Orange Tractor Co. 1040e and I expect to be here for 5 or 6 years. 1040e I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. 1040e Is this correct? Not necessarily. 1040e The law provides that to qualify under this test for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, a person must be a “bona fide resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year. 1040e ” If, like most U. 1040e S. 1040e citizens, you file your return on a calendar year basis, the taxable year referred to in the law would be from January 1 to December 31 of any particular year. 1040e Unless you established residence in Country X on January 1, it would be more than 1 year before you would be a bona fide resident of a foreign country. 1040e Once you have completed your qualifying period, however, you are entitled to exclude the income or to claim the housing exclusion or deduction from the date you established bona fide residence. 1040e To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. 1040e Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. 1040e To claim the foreign earned income exclusion or foreign housing exclusion or deduction under this test, the period of foreign residence must include 1 full tax year (usually January 1 – December 31), but once you meet this time requirement, you figure the exclusions and the deduction from the date the residence actually began. 1040e No. 1040e Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. 1040e During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. 1040e To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. 1040e Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. 1040e No. 1040e You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. 1040e If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. 1040e S. 1040e tax. 1040e Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. 1040e Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. 1040e No. 1040e You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. 1040e . 1040e 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. 1040e Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. 1040e To claim the foreign earned income exclusion or foreign housing exclusion or deduction under this test, the period of foreign residence must include 1 full tax year (usually January 1 – December 31), but once you meet this time requirement, you figure the exclusions and the deduction from the date the residence actually began. 1040e No. 1040e Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. 1040e During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. 1040e To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. 1040e Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. 1040e No. 1040e You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. 1040e If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. 1040e S. 1040e tax. 1040e Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. 1040e Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. 1040e No. 1040e You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. 1040e . 1040e 3) To meet the qualification of “an uninterrupted period which includes an entire taxable year,” do I have to be physically present in a foreign country for the entire year? No. 1040e Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. 1040e During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. 1040e To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. 1040e Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. 1040e No. 1040e You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. 1040e If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. 1040e S. 1040e tax. 1040e Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. 1040e Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. 1040e No. 1040e You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. 1040e . 1040e 4) I am a U. 1040e S. 1040e citizen and during 2012 was a bona fide resident of Country X. 1040e On January 15, 2013, I was notified that I was to be assigned to Country Y. 1040e I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. 1040e Although I was not in Country Y on January 1, I was a bona fide resident of Country X and was in Country Y on December 31, 2013. 1040e My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. 1040e Am I a bona fide resident of a foreign country for 2013, or must I wait for the entire year of 2014 to become one? Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. 1040e No. 1040e You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. 1040e If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. 1040e S. 1040e tax. 1040e Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. 1040e Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. 1040e No. 1040e You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. 1040e . 1040e 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. 1040e Can I figure the exclusion for the period I resided abroad? No. 1040e You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. 1040e If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. 1040e S. 1040e tax. 1040e Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. 1040e Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. 1040e No. 1040e You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. 1040e . 1040e 6) Can a resident alien of the United States qualify for an exclusion or deduction under the bona fide residence test or the physical presence test? Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. 1040e Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. 1040e No. 1040e You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. 1040e . 1040e 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. 1040e I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. 1040e However, I was reassigned back to the United States and left Country Z on July 1 of this year. 1040e Can I exclude any of my foreign earned income? No. 1040e You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. 1040e 3. 1040e Foreign Earned Income . 1040e 1) I am an employee of the U. 1040e S. 1040e Government working abroad. 1040e Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? . 1040e 2) I qualify for the foreign earned income exclusion under the bona fide residence test. 1040e Does my foreign earned income include my U. 1040e S. 1040e dividends and the interest I receive on a foreign bank account? . 1040e 3) My company pays my foreign income tax on my foreign earnings. 1040e Is this taxable compensation? . 1040e 4) I live in an apartment in a foreign city for which my employer pays the rent. 1040e Should I include in my income the cost to my employer ($1,200 a month) or the fair market value of equivalent housing in the United States ($800 a month)? . 1040e 5) My U. 1040e S. 1040e employer pays my salary into my U. 1040e S. 1040e bank account. 1040e Is this income considered earned in the United States or is it considered foreign earned income? . 1040e 6) What is considered a foreign country? . 1040e 7) What is the source of earned income? . 1040e 1) I am an employee of the U. 1040e S. 1040e Government working abroad. 1040e Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? No. 1040e The foreign earned income exclusion applies to your foreign earned income. 1040e Amounts paid by the United States or its agencies to their employees are not treated, for this purpose, as foreign earned income. 1040e No. 1040e The only income that is foreign earned income is income from the performance of personal services abroad. 1040e Investment income is not earned income. 1040e However, you must include it in gross income reported on your Form 1040. 1040e Yes. 1040e The amount is compensation for services performed. 1040e The tax paid by your company should be reported on Form 1040, line 7, and on Form 2555, Part IV, line 22(f) (or on Form 2555-EZ, Part IV, line 17). 1040e You must include in income the fair market value (FMV) of the facility provided, where it is provided. 1040e This will usually be the rent your employer pays. 1040e Situations when the FMV is not included in income are discussed in chapter 4 under Exclusion of Meals and Lodging. 1040e If you performed the services to earn this salary outside the United States, your salary is considered earned abroad. 1040e It does not matter that you are paid by a U. 1040e S. 1040e employer or that your salary is deposited in a U. 1040e S. 1040e bank account in the United States. 1040e The source of salary, wages, commissions, and other personal service income is the place where you perform the services. 1040e For the purposes of the foreign earned income exclusion and the foreign housing exclusion or deduction, any territory under the sovereignty of a countr
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Replace Your Vital Documents

Fortunately, you can replace most important personal records. Use these links as a starting point.

  • Address Change  – When you move, be sure to change your address with the Post Office, IRS, and other government agencies, so that you'll continue to receive mail and any government benefits at your new location.
  • Birth, Marriage, and Death Certificates  – Get records based on the location of the birth, death, marriage, or divorce.
  • Damaged Money  – The Treasury Department will exchange mutilated or damaged U.S. currency.
  • Drivers' Licenses and Vehicle Registration  – Find your state's motor vehicle department to get or replace your driver's license, and register your car.
  • Federal Civilian Personnel Records  – Go to the National Archives website for guidance on requesting personnel records for former federal civilian employees. Current federal workers can get personnel records from their human resources office.
  • Green Card Replacement  – Get instructions on how to replace a lost, stolen, or damaged permanent resident card (green card).
  • Medicare Card Replacement  – Learn how to replace a lost, stolen, or damaged Medicare card.
  • Military Service Records  – Get copies of military service records, to prove military service or to research genealogy.
  • Passport  – Report your lost or stolen passport immediately. Contact the nearest U.S. embassy or consulate if your passport is lost or stolen overseas.
  • Replace a Savings Bond  – Replace lost, stolen, or destroyed paper savings bonds.
  • Saving Family Treasures  – The National Archives provides guidelines for the care for some of the more common materials affected by natural disasters or other emergencies.
  • School Records  – Contact your former school or the appropriate school district if the school has closed.
  • Social Security Card Replacement  – Learn how to replace your lost or stolen Social Security card.
  • Tax Return  – Request a copy of your federal tax return from the Internal Revenue Service (IRS).

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The 1040e

1040e Index A Additional Medicare Tax, Reminders, Reporting sick pay on Form W-2. 1040e Agents, reporting, Agents Agricultural workers, H-2A agricultural workers. 1040e Alternative methods of withholding, 9. 1040e Alternative Methods for Figuring Withholding Annuity payments, 8. 1040e Pensions and Annuities Assistance (see Tax help) Awards, employee achievement, Employee Achievement Awards B Back pay, Back Pay Below-market rate loans, Interest-Free and Below-Market-Interest-Rate Loans C Comments on publication, Comments and suggestions. 1040e Common paymaster, Common Paymaster Common-law employees, Common-Law Employees Common-law rules, Common-Law Rules Corporate officers, Common-Law Employees D Deferred compensation plans, nonqualified, Nonqualified Deferred Compensation Plans Direct sellers, Direct sellers. 1040e Director of corporation, Common-Law Employees E Electronic Form W-2, Reminders Employee achievement awards, Employee Achievement Awards Employee or contractor Attorney, Attorney Automobile industry, Automobile Industry Building industry, Building and Construction Industry Computer industry, Computer Industry Salesperson, Salesperson Taxicab driver, Taxicab Driver Trucking industry, Trucking Industry Employee's taxes paid by employer, Employee's Portion of Taxes Paid by Employer Employees Common-law rules, Common-Law Rules Industry examples, Industry Examples Statutory, Statutory Employees Employees defined, 1. 1040e Who Are Employees? Employees misclassification, Misclassification of Employees Excessive termination payments (golden parachute), Golden Parachute Payments Exempt organizations, 3. 1040e Employees of Exempt Organizations F Fellowship payments, Scholarship and Fellowship Payments Form W-2, electronic filing, Reminders G Golden parachute, Golden Parachute Payments I Idle time, Withholding for Idle Time Independent contractors, Independent Contractors Indian gaming profits, 10. 1040e Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members Interest-free loans, Interest-Free and Below-Market-Interest-Rate Loans International social security agreements, International Social Security Agreements L Leased employees, Leased employees. 1040e Leave sharing plans, Leave Sharing Plans Loans, interest-free or below-market rate, Interest-Free and Below-Market-Interest-Rate Loans M Ministers, Ministers. 1040e Misclassification of employees, Misclassification of Employees N Nonqualified plans, Nonqualified Deferred Compensation Plans O Officer of corporation, Common-Law Employees Outplacement services, Outplacement Services P Pension payments, 8. 1040e Pensions and Annuities Publications (see Tax help) R Real estate agents, Licensed real estate agents. 1040e Religious exemptions, 4. 1040e Religious Exemptions and Special Rules for Ministers Reporting agents, Agents S Scholarship payments, Scholarship and Fellowship Payments Sick pay, 6. 1040e Sick Pay Reporting SIMPLE retirement plans, SIMPLE Retirement Plans Simplified employee pension, Contributions to a Simplified Employee Pension (SEP) Statutory employees, Statutory Employees Statutory nonemployees, Statutory Nonemployees Suggestions for publication, Comments and suggestions. 1040e Supplemental unemployment benefits, Supplemental Unemployment Benefits T Tax help, How To Get Tax Help Tax-exempt organizations, 3. 1040e Employees of Exempt Organizations Tax-sheltered annuities, Tax-Sheltered Annuities Technical service specialists, Technical service specialists. 1040e Third-party sick pay, Sick Pay Paid by Third Party , Third-party sick pay recap Forms W-2 and W-3. 1040e TTY/TDD information, How To Get Tax Help W Withholding Alternative methods, 9. 1040e Alternative Methods for Figuring Withholding Idle time payments, Withholding for Idle Time Indian gaming profits, 10. 1040e Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members Pensions and annuities, Federal Income Tax Withholding Sick pay, Income Tax Withholding on Sick Pay Prev  Up     Home   More Online Publications