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2011 Tax Return

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2011 Tax Return

2011 tax return Publication 926 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionTax questions. 2011 tax return Future Developments For the latest information about developments related to Publication 926, such as legislation enacted after it was published, go to www. 2011 tax return irs. 2011 tax return gov/pub926. 2011 tax return What's New Social security and Medicare tax for 2014. 2011 tax return  The social security tax rate is 6. 2011 tax return 2% each for the employee and employer, unchanged from 2013. 2011 tax return The social security wage base limit is $117,000. 2011 tax return The Medicare tax rate is 1. 2011 tax return 45% each for the employee and employer, unchanged from 2013. 2011 tax return There is no wage base limit for Medicare tax. 2011 tax return Social security and Medicare taxes apply to the wages of household employees you pay $1,900 or more in cash or an equivalent form of compensation. 2011 tax return Qualified parking exclusion and commuter transportation benefit. 2011 tax return  For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. 2011 tax return Reminder Additional Medicare Tax withholding. 2011 tax return  In addition to withholding Medicare tax at 1. 2011 tax return 45%, you must withhold a 0. 2011 tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2011 tax return You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2011 tax return Additional Medicare Tax is only imposed on the employee. 2011 tax return There is no employer share of Additional Medicare Tax. 2011 tax return All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 2011 tax return For more information on Additional Medicare Tax, visit IRS. 2011 tax return gov and enter “Additional Medicare Tax” in the search box. 2011 tax return Credit reduction states. 2011 tax return  A state that has not repaid money it borrowed from the federal government to pay unemployment benefits is a “credit reduction state. 2011 tax return ” The Department of Labor (DOL) determines these states. 2011 tax return If you paid any wages that are subject to the unemployment compensation laws in any credit reduction state, your federal unemployment (FUTA) tax credit is reduced. 2011 tax return See the Instructions for Schedule H (Form 1040) for more information. 2011 tax return Outsourcing payroll duties. 2011 tax return  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. 2011 tax return The employer remains responsible if the third party fails to perform any required action. 2011 tax return If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. 2011 tax return gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 2011 tax return Photographs of missing children. 2011 tax return  The IRS is a proud partner with the National Center for Missing and Exploited Children. 2011 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2011 tax return Introduction The information in this publication applies to you only if you have a household employee. 2011 tax return If you have a household employee in 2014, you may need to pay state and federal employment taxes for 2014. 2011 tax return You generally must add your federal employment taxes to the income tax that you will report on your 2014 federal income tax return. 2011 tax return This publication will help you decide whether you have a household employee and, if you do, whether you need to pay federal employment taxes (social security tax, Medicare tax, FUTA, and federal income tax withholding). 2011 tax return It explains how to figure, pay, and report these taxes for your household employee. 2011 tax return It also explains what records you need to keep. 2011 tax return This publication also tells you where to find out whether you need to pay state unemployment tax for your household employee. 2011 tax return Comments and suggestions. 2011 tax return   We welcome your comments about this publication and your suggestions for future editions. 2011 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 tax return   You can also send us comments from www. 2011 tax return irs. 2011 tax return gov/formspubs. 2011 tax return Click on More Information and then click on Comment on Tax Forms and Publications. 2011 tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 tax return Tax questions. 2011 tax return   If you have a tax question, check the information available on IRS. 2011 tax return gov or call 1-800-829-1040 or 1-800-829-4933 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability at 1-800-829-4059) Monday–Friday from 7:00 a. 2011 tax return m. 2011 tax return –7:00 p. 2011 tax return m. 2011 tax return local time (Alaska and Hawaii follow Pacific time). 2011 tax return We cannot answer tax questions sent to the above address. 2011 tax return Prev  Up  Next   Home   More Online Publications
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Understanding your CP276A Notice

We didn't receive a correctly completed tax liability schedule. We normally charge a Federal Tax Deposit (FTD) penalty when this happens. We decided not to do so this time.

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
 


What you need to do

  • Review your tax liability schedule. Enter the liability amount for each payroll date and see if your payroll tax deposit liability matches the tax liability you reported on your tax form. When they don't match, we reject your tax liability schedule.
  • Correct the copy of your tax return and the schedule that you kept for your records.

You may want to...


Answers to Common Questions

Do I have to reply to this notice?
No, but you should check your records to see why your tax liability schedule was incorrect.

How do I know whether I should make monthly or semiweekly payroll tax deposits?
Go back and look at the total tax liability for the four quarters before the quarter ending in June of last year if you file a quarterly return. Annual return filers should go back and look at the total tax liability of the year before their previous filing year.

For either a quarterly or an annual filer, a total tax liability of $50,000 or less means you can make your federal payroll tax deposits monthly. A tax liability greater than $50,000 means you have to make semiweekly payroll tax deposits.

When are my payroll tax deposits due?
The following table shows the schedule for semiweekly payroll tax deposits:

When Then
The payroll tax liability period is Saturday, Sunday, Monday, and Tuesday Make the tax deposit by the following Friday.
The payroll tax liability period is Wednesday, Thursday, and Friday Make the tax deposit by the following Wednesday.
A holiday falls on a weekday after the payroll tax liability period and before or on the normal deposit day Extend the deposit due date one business day for each day of holiday.

Monthly payroll tax depositors must make their tax deposits by the fifteenth of each month. When the fifteenth falls on a Saturday, a Sunday, or a legal holiday, tax deposits are due on the next business day.

Do I have to make my payroll tax deposits electronically?
Normally, yes. However, you may send your payment in with your tax return when your tax liability is $2,500 or less. If you file a quarterly tax return, another time when you may send in your payment with your return is when:

  • Your tax liabilities never totaled $100,000 or more in a deposit period, and
  • Your tax liability in the preceding quarter was $2,500 or less.

Tips for next time you file

Report each tax liability (not your deposits) on the tax liability schedule.

Make sure that that the amount on your tax liability schedule matches the payroll tax amount on your tax return.

Do not list negative amounts on your tax liability schedule.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP276A, Page 1

Notice CP276A, Page 2

Page Last Reviewed or Updated: 14-Mar-2014

The 2011 Tax Return

2011 tax return Publication 54 - Additional Material Questions and AnswersThis section answers tax- related questions commonly asked by taxpayers living abroad. 2011 tax return 1. 2011 tax return Filing Requirements—Where, When, and How . 2011 tax return 1) When are U. 2011 tax return S. 2011 tax return income tax returns due? . 2011 tax return 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. 2011 tax return How can I secure an extension of time to file my return, when should I file my return, and what forms are required? . 2011 tax return 3) My entire income qualifies for the foreign earned income exclusion. 2011 tax return Must I file a tax return? . 2011 tax return 4) I was sent abroad by my company in November of last year. 2011 tax return 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. 2011 tax return 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? . 2011 tax return 5) I am a U. 2011 tax return S. 2011 tax return citizen and have no taxable income from the United States, but I have substantial income from a foreign source. 2011 tax return Am I required to file a U. 2011 tax return S. 2011 tax return income tax return? . 2011 tax return 6) I am a U. 2011 tax return S. 2011 tax return citizen who has retired, and I expect to remain in a foreign country. 2011 tax return Do I have any further U. 2011 tax return S. 2011 tax return tax obligations? . 2011 tax return 7) I have been a bona fide resident of a foreign country for over 5 years. 2011 tax return Is it necessary for me to pay estimated tax? . 2011 tax return 8) Will a check payable in foreign currency be acceptable in payment of my U. 2011 tax return S. 2011 tax return tax? . 2011 tax return 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. 2011 tax return Must I file a separate Form 2555 (or Form 2555-EZ) with each return? . 2011 tax return 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? . 2011 tax return 11) On Form 2350, Application for Extension of Time To File U. 2011 tax return S. 2011 tax return Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. 2011 tax return If I qualify under the bona fide residence test, can I file my return on that basis? . 2011 tax return 12) I am a U. 2011 tax return S. 2011 tax return citizen who worked in the United States for 6 months last year. 2011 tax return I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. 2011 tax return 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? . 2011 tax return 13) I am a U. 2011 tax return S. 2011 tax return citizen. 2011 tax return I have lived abroad for a number of years and recently realized that I should have been filing U. 2011 tax return S. 2011 tax return income tax returns. 2011 tax return How do I correct this oversight in not having filed returns for these years? . 2011 tax return 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. 2011 tax return I paid all outstanding taxes with the return. 2011 tax return Can I file a claim for refund now? . 2011 tax return 1) When are U. 2011 tax return S. 2011 tax return income tax returns due? Generally, for calendar year taxpayers, U. 2011 tax return S. 2011 tax return income tax returns are due on April 15. 2011 tax return If you are a U. 2011 tax return S. 2011 tax return 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. 2011 tax return Interest will be charged on any tax due, as shown on the return, from April 15. 2011 tax return a) You should file Form 2350 by the due date of your return to request an extension of time to file. 2011 tax return Form 2350 is a special form for those U. 2011 tax return S. 2011 tax return 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. 2011 tax return b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. 2011 tax return c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). 2011 tax return Generally, yes. 2011 tax return Every U. 2011 tax return S. 2011 tax return citizen or resident who receives income must file a U. 2011 tax return S. 2011 tax return income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. 2011 tax return The income levels for filing purposes are discussed under Filing Requirements in chapter 1. 2011 tax return If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. 2011 tax return 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. 2011 tax return You must report your worldwide income on the return. 2011 tax return 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. 2011 tax return S. 2011 tax return income tax. 2011 tax return 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. 2011 tax return Yes. 2011 tax return All U. 2011 tax return S. 2011 tax return citizens and resident aliens are subject to U. 2011 tax return S. 2011 tax return tax on their worldwide income. 2011 tax return 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. 2011 tax return S. 2011 tax return income tax liability for the foreign taxes paid. 2011 tax return Form 1116 is used to figure the allowable credit. 2011 tax return Your U. 2011 tax return S. 2011 tax return tax obligation on your income is the same as that of a retired person living in the United States. 2011 tax return (See the discussion on filing requirements in chapter 1 of this publication. 2011 tax return ) U. 2011 tax return S. 2011 tax return taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 2011 tax return See the discussion under Estimated Tax in chapter 1. 2011 tax return Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 2011 tax return S. 2011 tax return taxation. 2011 tax return Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 2011 tax return The first installment of estimated tax is due on April 15 of the year for which the income is earned. 2011 tax return Generally, only U. 2011 tax return S. 2011 tax return currency is acceptable for payment of income tax. 2011 tax return However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 tax return Yes. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return Yes. 2011 tax return 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. 2011 tax return You are not bound by the test indicated in the application for extension of time. 2011 tax return 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. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax return 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. 2011 tax return 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. 2011 tax return File the late returns as soon as possible, stating your reason for filing late. 2011 tax return 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. 2011 tax return 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. 2011 tax return A return filed before the due date is considered filed on the due date. 2011 tax return . 2011 tax return 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. 2011 tax return 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. 2011 tax return Form 2350 is a special form for those U. 2011 tax return S. 2011 tax return 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. 2011 tax return b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. 2011 tax return c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). 2011 tax return Generally, yes. 2011 tax return Every U. 2011 tax return S. 2011 tax return citizen or resident who receives income must file a U. 2011 tax return S. 2011 tax return income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. 2011 tax return The income levels for filing purposes are discussed under Filing Requirements in chapter 1. 2011 tax return If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. 2011 tax return 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. 2011 tax return You must report your worldwide income on the return. 2011 tax return 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. 2011 tax return S. 2011 tax return income tax. 2011 tax return 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. 2011 tax return Yes. 2011 tax return All U. 2011 tax return S. 2011 tax return citizens and resident aliens are subject to U. 2011 tax return S. 2011 tax return tax on their worldwide income. 2011 tax return 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. 2011 tax return S. 2011 tax return income tax liability for the foreign taxes paid. 2011 tax return Form 1116 is used to figure the allowable credit. 2011 tax return Your U. 2011 tax return S. 2011 tax return tax obligation on your income is the same as that of a retired person living in the United States. 2011 tax return (See the discussion on filing requirements in chapter 1 of this publication. 2011 tax return ) U. 2011 tax return S. 2011 tax return taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 2011 tax return See the discussion under Estimated Tax in chapter 1. 2011 tax return Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 2011 tax return S. 2011 tax return taxation. 2011 tax return Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 2011 tax return The first installment of estimated tax is due on April 15 of the year for which the income is earned. 2011 tax return Generally, only U. 2011 tax return S. 2011 tax return currency is acceptable for payment of income tax. 2011 tax return However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 tax return Yes. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return Yes. 2011 tax return 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. 2011 tax return You are not bound by the test indicated in the application for extension of time. 2011 tax return 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. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax return 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. 2011 tax return 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. 2011 tax return File the late returns as soon as possible, stating your reason for filing late. 2011 tax return 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. 2011 tax return 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. 2011 tax return A return filed before the due date is considered filed on the due date. 2011 tax return . 2011 tax return 3) My entire income qualifies for the foreign earned income exclusion. 2011 tax return Must I file a tax return? Generally, yes. 2011 tax return Every U. 2011 tax return S. 2011 tax return citizen or resident who receives income must file a U. 2011 tax return S. 2011 tax return income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. 2011 tax return The income levels for filing purposes are discussed under Filing Requirements in chapter 1. 2011 tax return If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. 2011 tax return 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. 2011 tax return You must report your worldwide income on the return. 2011 tax return 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. 2011 tax return S. 2011 tax return income tax. 2011 tax return 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. 2011 tax return Yes. 2011 tax return All U. 2011 tax return S. 2011 tax return citizens and resident aliens are subject to U. 2011 tax return S. 2011 tax return tax on their worldwide income. 2011 tax return 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. 2011 tax return S. 2011 tax return income tax liability for the foreign taxes paid. 2011 tax return Form 1116 is used to figure the allowable credit. 2011 tax return Your U. 2011 tax return S. 2011 tax return tax obligation on your income is the same as that of a retired person living in the United States. 2011 tax return (See the discussion on filing requirements in chapter 1 of this publication. 2011 tax return ) U. 2011 tax return S. 2011 tax return taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 2011 tax return See the discussion under Estimated Tax in chapter 1. 2011 tax return Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 2011 tax return S. 2011 tax return taxation. 2011 tax return Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 2011 tax return The first installment of estimated tax is due on April 15 of the year for which the income is earned. 2011 tax return Generally, only U. 2011 tax return S. 2011 tax return currency is acceptable for payment of income tax. 2011 tax return However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 tax return Yes. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return Yes. 2011 tax return 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. 2011 tax return You are not bound by the test indicated in the application for extension of time. 2011 tax return 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. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax return 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. 2011 tax return 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. 2011 tax return File the late returns as soon as possible, stating your reason for filing late. 2011 tax return 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. 2011 tax return 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. 2011 tax return A return filed before the due date is considered filed on the due date. 2011 tax return . 2011 tax return 4) I was sent abroad by my company in November of last year. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return You must report your worldwide income on the return. 2011 tax return 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. 2011 tax return S. 2011 tax return income tax. 2011 tax return 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. 2011 tax return Yes. 2011 tax return All U. 2011 tax return S. 2011 tax return citizens and resident aliens are subject to U. 2011 tax return S. 2011 tax return tax on their worldwide income. 2011 tax return 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. 2011 tax return S. 2011 tax return income tax liability for the foreign taxes paid. 2011 tax return Form 1116 is used to figure the allowable credit. 2011 tax return Your U. 2011 tax return S. 2011 tax return tax obligation on your income is the same as that of a retired person living in the United States. 2011 tax return (See the discussion on filing requirements in chapter 1 of this publication. 2011 tax return ) U. 2011 tax return S. 2011 tax return taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 2011 tax return See the discussion under Estimated Tax in chapter 1. 2011 tax return Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 2011 tax return S. 2011 tax return taxation. 2011 tax return Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 2011 tax return The first installment of estimated tax is due on April 15 of the year for which the income is earned. 2011 tax return Generally, only U. 2011 tax return S. 2011 tax return currency is acceptable for payment of income tax. 2011 tax return However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 tax return Yes. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return Yes. 2011 tax return 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. 2011 tax return You are not bound by the test indicated in the application for extension of time. 2011 tax return 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. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax return 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. 2011 tax return 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. 2011 tax return File the late returns as soon as possible, stating your reason for filing late. 2011 tax return 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. 2011 tax return 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. 2011 tax return A return filed before the due date is considered filed on the due date. 2011 tax return . 2011 tax return 5) I am a U. 2011 tax return S. 2011 tax return citizen and have no taxable income from the United States, but I have substantial income from a foreign source. 2011 tax return Am I required to file a U. 2011 tax return S. 2011 tax return income tax return? Yes. 2011 tax return All U. 2011 tax return S. 2011 tax return citizens and resident aliens are subject to U. 2011 tax return S. 2011 tax return tax on their worldwide income. 2011 tax return 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. 2011 tax return S. 2011 tax return income tax liability for the foreign taxes paid. 2011 tax return Form 1116 is used to figure the allowable credit. 2011 tax return Your U. 2011 tax return S. 2011 tax return tax obligation on your income is the same as that of a retired person living in the United States. 2011 tax return (See the discussion on filing requirements in chapter 1 of this publication. 2011 tax return ) U. 2011 tax return S. 2011 tax return taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 2011 tax return See the discussion under Estimated Tax in chapter 1. 2011 tax return Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 2011 tax return S. 2011 tax return taxation. 2011 tax return Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 2011 tax return The first installment of estimated tax is due on April 15 of the year for which the income is earned. 2011 tax return Generally, only U. 2011 tax return S. 2011 tax return currency is acceptable for payment of income tax. 2011 tax return However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 tax return Yes. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return Yes. 2011 tax return 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. 2011 tax return You are not bound by the test indicated in the application for extension of time. 2011 tax return 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. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax return 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. 2011 tax return 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. 2011 tax return File the late returns as soon as possible, stating your reason for filing late. 2011 tax return 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. 2011 tax return 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. 2011 tax return A return filed before the due date is considered filed on the due date. 2011 tax return . 2011 tax return 6) I am a U. 2011 tax return S. 2011 tax return citizen who has retired, and I expect to remain in a foreign country. 2011 tax return Do I have any further U. 2011 tax return S. 2011 tax return tax obligations? Your U. 2011 tax return S. 2011 tax return tax obligation on your income is the same as that of a retired person living in the United States. 2011 tax return (See the discussion on filing requirements in chapter 1 of this publication. 2011 tax return ) U. 2011 tax return S. 2011 tax return taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 2011 tax return See the discussion under Estimated Tax in chapter 1. 2011 tax return Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 2011 tax return S. 2011 tax return taxation. 2011 tax return Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 2011 tax return The first installment of estimated tax is due on April 15 of the year for which the income is earned. 2011 tax return Generally, only U. 2011 tax return S. 2011 tax return currency is acceptable for payment of income tax. 2011 tax return However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 tax return Yes. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return Yes. 2011 tax return 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. 2011 tax return You are not bound by the test indicated in the application for extension of time. 2011 tax return 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. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax return 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. 2011 tax return 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. 2011 tax return File the late returns as soon as possible, stating your reason for filing late. 2011 tax return 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. 2011 tax return 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. 2011 tax return A return filed before the due date is considered filed on the due date. 2011 tax return . 2011 tax return 7) I have been a bona fide resident of a foreign country for over 5 years. 2011 tax return Is it necessary for me to pay estimated tax? U. 2011 tax return S. 2011 tax return taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 2011 tax return See the discussion under Estimated Tax in chapter 1. 2011 tax return Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 2011 tax return S. 2011 tax return taxation. 2011 tax return Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 2011 tax return The first installment of estimated tax is due on April 15 of the year for which the income is earned. 2011 tax return Generally, only U. 2011 tax return S. 2011 tax return currency is acceptable for payment of income tax. 2011 tax return However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 tax return Yes. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return Yes. 2011 tax return 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. 2011 tax return You are not bound by the test indicated in the application for extension of time. 2011 tax return 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. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax return 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. 2011 tax return 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. 2011 tax return File the late returns as soon as possible, stating your reason for filing late. 2011 tax return 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. 2011 tax return 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. 2011 tax return A return filed before the due date is considered filed on the due date. 2011 tax return . 2011 tax return 8) Will a check payable in foreign currency be acceptable in payment of my U. 2011 tax return S. 2011 tax return tax? Generally, only U. 2011 tax return S. 2011 tax return currency is acceptable for payment of income tax. 2011 tax return However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 tax return Yes. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return Yes. 2011 tax return 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. 2011 tax return You are not bound by the test indicated in the application for extension of time. 2011 tax return 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. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax return 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. 2011 tax return 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. 2011 tax return File the late returns as soon as possible, stating your reason for filing late. 2011 tax return 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. 2011 tax return 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. 2011 tax return A return filed before the due date is considered filed on the due date. 2011 tax return . 2011 tax return 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. 2011 tax return Must I file a separate Form 2555 (or Form 2555-EZ) with each return? Yes. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return Yes. 2011 tax return 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. 2011 tax return You are not bound by the test indicated in the application for extension of time. 2011 tax return 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. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax return 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. 2011 tax return 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. 2011 tax return File the late returns as soon as possible, stating your reason for filing late. 2011 tax return 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. 2011 tax return 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. 2011 tax return A return filed before the due date is considered filed on the due date. 2011 tax return . 2011 tax return 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? No. 2011 tax return 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. 2011 tax return Yes. 2011 tax return 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. 2011 tax return You are not bound by the test indicated in the application for extension of time. 2011 tax return 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. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax return 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. 2011 tax return 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. 2011 tax return File the late returns as soon as possible, stating your reason for filing late. 2011 tax return 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. 2011 tax return 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. 2011 tax return A return filed before the due date is considered filed on the due date. 2011 tax return . 2011 tax return 11) On Form 2350, Application for Extension of Time To File U. 2011 tax return S. 2011 tax return Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. 2011 tax return If I qualify under the bona fide residence test, can I file my return on that basis? Yes. 2011 tax return 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. 2011 tax return You are not bound by the test indicated in the application for extension of time. 2011 tax return 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. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax return 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. 2011 tax return 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. 2011 tax return File the late returns as soon as possible, stating your reason for filing late. 2011 tax return 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. 2011 tax return 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. 2011 tax return A return filed before the due date is considered filed on the due date. 2011 tax return . 2011 tax return 12) I am a U. 2011 tax return S. 2011 tax return citizen who worked in the United States for 6 months last year. 2011 tax return I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax return 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. 2011 tax return 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. 2011 tax return File the late returns as soon as possible, stating your reason for filing late. 2011 tax return 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. 2011 tax return 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. 2011 tax return A return filed before the due date is considered filed on the due date. 2011 tax return . 2011 tax return 13) I am a U. 2011 tax return S. 2011 tax return citizen. 2011 tax return I have lived abroad for a number of years and recently realized that I should have been filing U. 2011 tax return S. 2011 tax return income tax returns. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return A return filed before the due date is considered filed on the due date. 2011 tax return . 2011 tax return 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. 2011 tax return I paid all outstanding taxes with the return. 2011 tax return 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. 2011 tax return A return filed before the due date is considered filed on the due date. 2011 tax return 2. 2011 tax return Meeting the Requirements of Either the Bona Fide Residence Test or the Physical Presence Test . 2011 tax return 1) I recently came to Country X to work for the Orange Tractor Co. 2011 tax return and I expect to be here for 5 or 6 years. 2011 tax return I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. 2011 tax return Is this correct? . 2011 tax return 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? . 2011 tax return 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? . 2011 tax return 4) I am a U. 2011 tax return S. 2011 tax return citizen and during 2012 was a bona fide resident of Country X. 2011 tax return On January 15, 2013, I was notified that I was to be assigned to Country Y. 2011 tax return I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. 2011 tax return 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. 2011 tax return My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. 2011 tax return 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? . 2011 tax return 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. 2011 tax return Can I figure the exclusion for the period I resided abroad? . 2011 tax return 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? . 2011 tax return 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. 2011 tax return 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. 2011 tax return However, I was reassigned back to the United States and left Country Z on July 1 of this year. 2011 tax return Can I exclude any of my foreign earned income? . 2011 tax return 1) I recently came to Country X to work for the Orange Tractor Co. 2011 tax return and I expect to be here for 5 or 6 years. 2011 tax return I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. 2011 tax return Is this correct? Not necessarily. 2011 tax return 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. 2011 tax return ” If, like most U. 2011 tax return S. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return No. 2011 tax return Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return 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. 2011 tax return S. 2011 tax return tax. 2011 tax return 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. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return . 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return No. 2011 tax return Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return 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. 2011 tax return S. 2011 tax return tax. 2011 tax return 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. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return . 2011 tax return 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. 2011 tax return Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return 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. 2011 tax return S. 2011 tax return tax. 2011 tax return 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. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return . 2011 tax return 4) I am a U. 2011 tax return S. 2011 tax return citizen and during 2012 was a bona fide resident of Country X. 2011 tax return On January 15, 2013, I was notified that I was to be assigned to Country Y. 2011 tax return I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. 2011 tax return 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. 2011 tax return My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return 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. 2011 tax return S. 2011 tax return tax. 2011 tax return 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. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return . 2011 tax return 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. 2011 tax return Can I figure the exclusion for the period I resided abroad? No. 2011 tax return 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. 2011 tax return 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. 2011 tax return S. 2011 tax return tax. 2011 tax return 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. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return . 2011 tax return 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. 2011 tax return 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. 2011 tax return No. 2011 tax return 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. 2011 tax return . 2011 tax return 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. 2011 tax return 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. 2011 tax return However, I was reassigned back to the United States and left Country Z on July 1 of this year. 2011 tax return Can I exclude any of my foreign earned income? No. 2011 tax return 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. 2011 tax return 3. 2011 tax return Foreign Earned Income . 2011 tax return 1) I am an employee of the U. 2011 tax return S. 2011 tax return Government working abroad. 2011 tax return Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? . 2011 tax return 2) I qualify for the foreign earned income exclusion under the bona fide residence test. 2011 tax return Does my foreign earned income include my U. 2011 tax return S. 2011 tax return dividends and the interest I receive on a foreign bank account? . 2011 tax return 3) My company pays my foreign income tax on my foreign earnings. 2011 tax return Is this taxable compensation? . 2011 tax return 4) I live in an apartment in a foreign city for which my employer pays the rent. 2011 tax return 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)? . 2011 tax return 5) My U. 2011 tax return S. 2011 tax return employer pays my salary into my U. 2011 tax return S. 2011 tax return bank account. 2011 tax return Is this income considered earned in the United States or is it considered foreign earned income? . 2011 tax return 6) What is considered a foreign country? . 2011 tax return 7) What is the source of earned income? . 2011 tax return 1) I am an employee of the U. 2011 tax return S. 2011 tax return Government working abroad. 2011 tax return Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? No. 2011 tax return The foreign earned income exclusion applies to your foreign earned income. 2011 tax return Amounts paid by the United States or its agencies to their employees are not treated, for this purpose, as foreign earned income. 2011 tax return No. 2011 tax return The only income that is foreign earned income is income from the performance of personal services abroad. 2011 tax return Investment income is not earned income. 2011 tax return However, you must include it in gross income reported on your Form 1040. 2011 tax return Yes. 2011 tax return The amount is compensation for services performed. 2011 tax return 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). 2011 tax return You must include in income the fair market value (FMV) of the facility provided, where it is provided. 2011 tax return This will usually be the rent your employer pays. 2011 tax return Situations when the FMV is not included in income are discussed in chapter 4 under Exclusion of Meals and Lodging. 2011 tax return If you performed the services to earn this salary outside the United States, your salary is considered earned abroad. 2011 tax return It does not matter that you are paid by a U. 2011 tax return S. 2011 tax return employer or that your salary is deposited in a U. 2011 tax return S. 2011 tax return bank account in the United States. 2011 tax return The source of salary, wages, commissions, and other personal service income is the place where you perform the services. 2011 tax return For the purposes of the foreign earned income exclusion and the foreign housing exclusion or deduction, any territory under the sovereignty of a countr