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File 2011 Taxes Online Free

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File 2011 Taxes Online Free

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

Effective June 22, 2012, the IRS has made interim changes that affect the Individual Taxpayer Identification Number (ITIN) application process. Some of the information below, including the documentation requirements for individuals seeking an ITIN, has been superseded by these changes. Taxpayers and their representatives should review these changes, which are further explained in these Frequently Asked Questions, before requesting an ITIN.

The following is a public list of Acceptance Agents for Forms W-7. This list is updated quarterly.

National / International CPA Firms *

  • Deloitte and Touche, LLP
  • Ernst & Young LLP
  • KPMG LLP
  • PricewaterhouseCoopers LLP
  • BDO

* Check local telephone directory for nearest location.

* Acceptance Agents are denoted with an asterisk. Certified Acceptance Agents are not denoted with an asterisk.

Acceptance Agents Outside of the U.S.

Belgium Brazil Canada Dominican Republic Germany
Guam Hong Kong Israel Italy Japan
Mexico Netherlands New Zealand Norway Philippines
Portugal Puerto Rico Singapore United Kingdom Venezuela

 

U.S. Acceptance Agents by State

Alabama Alaska Arizona Arkansas
California Colorado Connecticut Delaware
District of Columbia Florida Georgia Hawaii
Idaho Illinois Indiana Iowa
Kansas Kentucky Louisiana Maine
Maryland Massachusetts Michigan Minnesota
Mississippi Missouri Montana Nebraska
Nevada New Hampshire New Jersey New Mexico
New York North Carolina North Dakota Ohio
Oklahoma Oregon Pennsylvania Rhode Island
South Carolina South Dakota Tennessee Texas
Utah Vermont Virginia Washington
West Virginia Wisconsin Wyoming .

 

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