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Amend Your Tax Return

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Amend Your Tax Return

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

Welcome to the IRS Disaster Relief Resource Center for Tax Professionals.

As a result of recent natural disasters, many payroll and practitioner businesses and their clients have suffered significant losses. Our goal is to provide resources and assistance to members of the impacted payroll and practitioner community.

Through this resource center we address many of the questions received from tax professionals. We've included information published by the IRS, along with links to IRS partners who may offer additional assistance. Many of our partners have developed Web pages that highlight the efforts they've made to help their fellow practitioners to recover and get re-established.

Up-to-date information on recent disasters can be found at Tax Relief in Disaster Situations.

Disaster Assistance Information

IRS Partner Disaster Relief Resources

American Bar Association (ABA)
A resource center for taxpayers in disaster situations provided by the American Bar Association (ABA).

American Institute of Certified Public Accountants (AICPA)
A central resource for a number of hurricane relief initiatives launched by the AICPA.

Association of Latino Professionals in Finance and Accounting (ALPFA)
A central resource for a number of initiatives launched by the ALPFA.

National Association of Black Accountants, Inc. (NABA)

National Association of Enrolled Agents (NAEA)
NAEA disaster relief information.

National Association of Tax Professionals (NATP) 
A listing of NATP Hurricane Disaster Tax Information.

National Society of Accountants (NSA)
Disaster relief initiatives for NSA members and their clients.

American Association of Attorney-Certified Public Accountants (AAA-CPA)

Publications

Disaster Relief Resources

Page Last Reviewed or Updated: 27-Jan-2014

The Amend Your Tax Return

Amend your tax return Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. Amend your tax return  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. Amend your tax return The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. Amend your tax return ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. Amend your tax return R. Amend your tax return B. Amend your tax return 553. Amend your tax return Prop. Amend your tax return Regs. Amend your tax return on Good Faith Determinations. Amend your tax return New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Amend your tax return  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. Amend your tax return On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. Amend your tax return See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. Amend your tax return Reg. Amend your tax return 38148. Amend your tax return On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. Amend your tax return The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. Amend your tax return See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. Amend your tax return Reg. Amend your tax return 20,523. Amend your tax return Timing of when an Organization is exempt for Federal Tax Purposes. Amend your tax return  As noted in section 2. Amend your tax return 03(4) of Revenue Procedure 2013-9, 2013-2 I. Amend your tax return R. Amend your tax return B. Amend your tax return 267, the provisions in section 11. Amend your tax return 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. Amend your tax return Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. Amend your tax return In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. Amend your tax return The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. Amend your tax return Section 11. Amend your tax return 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. Amend your tax return Exempt Organizations Select Check. Amend your tax return  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. Amend your tax return It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). Amend your tax return Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. Amend your tax return Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). Amend your tax return Have filed a Form 990-N (e-Postcard) annual electronic notice. Amend your tax return  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. Amend your tax return See also Revenue Procedure 2011-33, 2011-25 I. Amend your tax return R. Amend your tax return B. Amend your tax return 887. Amend your tax return Future developments. Amend your tax return . Amend your tax return  The IRS has created a page on IRS. Amend your tax return gov for information about Publication 557, at www. Amend your tax return irs. Amend your tax return gov/pub557. Amend your tax return Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. Amend your tax return Reminders The Patient Protection and Affordable Care Act (ACA). Amend your tax return   The ACA added several new laws. Amend your tax return This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. Amend your tax return For more information, go to IRS. Amend your tax return gov and select Affordable Care Act Tax Provisions. Amend your tax return Electronic filing requirement for large organizations. Amend your tax return  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. Amend your tax return For more information, go to e-file for Charities and Non-Profits. Amend your tax return Section 501(c)(15) gross receipts. Amend your tax return   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. Amend your tax return See Notice 2006-42, 2006-19 I. Amend your tax return R. Amend your tax return B. Amend your tax return 878, Notice 2006-42. Amend your tax return Prohibited tax shelter transactions. Amend your tax return  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. Amend your tax return See T. Amend your tax return D. Amend your tax return 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. Amend your tax return R. Amend your tax return B. Amend your tax return 242. Amend your tax return See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. Amend your tax return Pension Protection Act of 2006 tax changes. Amend your tax return  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. Amend your tax return Unless otherwise noted, most of the changes became effective on August 17, 2006. Amend your tax return For key provisions, go to The Pension Protection Act of 2006. Amend your tax return Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. Amend your tax return There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. Amend your tax return There are additional standards for credit counseling organizations. Amend your tax return The definition of convention or association of churches has been modified. Amend your tax return Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. Amend your tax return The requirements of disclosure to state officials relating to exempt organizations has been modified. Amend your tax return There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. Amend your tax return There are new excise taxes on prohibited tax shelter transactions. Amend your tax return There is a modification of recordkeeping requirements for certain charitable contributions. Amend your tax return Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). Amend your tax return It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. Amend your tax return To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. Amend your tax return Organizations that are exempt under section 501(a) include those organizations described in section 501(c). Amend your tax return Section 501(c) organizations are covered in this publication. Amend your tax return Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. Amend your tax return Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. Amend your tax return Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. Amend your tax return Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). Amend your tax return Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. Amend your tax return Organizations not discussed in this publication. Amend your tax return   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. Amend your tax return These organizations (and the Code sections that apply to them) are as follows. Amend your tax return Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. Amend your tax return   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. Amend your tax return If you think your organization falls within one of these categories, contact the IRS for any additional information you need. Amend your tax return For telephone assistance, call 1-877-829-5500. Amend your tax return   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. Amend your tax return If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. Amend your tax return Organization Reference Chart. Amend your tax return   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. Amend your tax return It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. Amend your tax return It also describes each type of qualifying organization and the general nature of its activities. Amend your tax return   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. Amend your tax return Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. Amend your tax return Check the IRS website, IRS. Amend your tax return gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. Amend your tax return irs. Amend your tax return gov/charities/index. Amend your tax return html. Amend your tax return Comments and suggestions. Amend your tax return   We welcome your comments about this publication and your suggestions for future editions. Amend your tax return   You can e-mail us while visiting our website at IRS. Amend your tax return gov. Amend your tax return   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amend your tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amend your tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amend your tax return   If you wish telephone assistance, please call 1-877-829-5500. Amend your tax return This toll-free telephone service is available Monday through Friday. Amend your tax return Prev  Up  Next   Home   More Online Publications