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File For Extension 2012 Taxes

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File For Extension 2012 Taxes

File for extension 2012 taxes 6. File for extension 2012 taxes   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. File for extension 2012 taxes Vehicles not considered highway vehicles. File for extension 2012 taxes Idling reduction device. File for extension 2012 taxes Separate purchase. File for extension 2012 taxes Leases. File for extension 2012 taxes Exported vehicle. File for extension 2012 taxes Tax on resale of tax-paid trailers and semitrailers. File for extension 2012 taxes Use treated as sale. File for extension 2012 taxes Sale. File for extension 2012 taxes Long-term lease. File for extension 2012 taxes Short-term lease. File for extension 2012 taxes Related person. File for extension 2012 taxes Exclusions from tax base. File for extension 2012 taxes Sales not at arm's length. File for extension 2012 taxes Installment sales. File for extension 2012 taxes Repairs and modifications. File for extension 2012 taxes Further manufacture. File for extension 2012 taxes Rail trailers and rail vans. File for extension 2012 taxes Parts and accessories. File for extension 2012 taxes Trash containers. File for extension 2012 taxes House trailers. File for extension 2012 taxes Camper coaches or bodies for self-propelled mobile homes. File for extension 2012 taxes Farm feed, seed, and fertilizer equipment. File for extension 2012 taxes Ambulances and hearses. File for extension 2012 taxes Truck-tractors. File for extension 2012 taxes Concrete mixers. File for extension 2012 taxes Registration requirement. File for extension 2012 taxes Further manufacture. File for extension 2012 taxes A tax of 12% of the sales price is imposed on the first retail sale of the following articles, including related parts and accessories sold on or in connection with, or with the sale of, the articles. File for extension 2012 taxes Truck chassis and bodies. File for extension 2012 taxes Truck trailer and semitrailer chassis and bodies. File for extension 2012 taxes Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. File for extension 2012 taxes A truck is a highway vehicle primarily designed to transport its load on the same chassis as the engine, even if it is equipped to tow a vehicle, such as a trailer or semitrailer. File for extension 2012 taxes A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. File for extension 2012 taxes A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. File for extension 2012 taxes A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. File for extension 2012 taxes The seller is liable for the tax. File for extension 2012 taxes Chassis or body. File for extension 2012 taxes   A chassis or body is taxable only if you sell it for use as a component part of a highway vehicle that is a truck, truck trailer or semitrailer, or a tractor of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. File for extension 2012 taxes Highway vehicle. File for extension 2012 taxes   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. File for extension 2012 taxes Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. File for extension 2012 taxes A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. File for extension 2012 taxes A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). File for extension 2012 taxes A special kind of cargo, goods, supplies, or materials. File for extension 2012 taxes Some off-highway task unrelated to highway transportation, except as discussed next. File for extension 2012 taxes Vehicles not considered highway vehicles. File for extension 2012 taxes   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. File for extension 2012 taxes Specially designed mobile machinery for nontransportation functions. File for extension 2012 taxes A self-propelled vehicle is not a highway vehicle if all the following apply. File for extension 2012 taxes The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. File for extension 2012 taxes The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. File for extension 2012 taxes The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. File for extension 2012 taxes Vehicles specially designed for off-highway transportation. File for extension 2012 taxes A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicles's capability to transport a load over a public highway is substantially limited or impaired. File for extension 2012 taxes To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. File for extension 2012 taxes It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. File for extension 2012 taxes Nontransportation trailers and semitrailers. File for extension 2012 taxes A trailer or semitrailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. File for extension 2012 taxes For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. File for extension 2012 taxes Gross vehicle weight. File for extension 2012 taxes   The tax does not apply to truck chassis and bodies suitable for use with a vehicle that has a gross vehicle weight (defined below) of 33,000 pounds or less. File for extension 2012 taxes It also does not apply to truck trailer and semitrailer chassis and bodies suitable for use with a trailer or semitrailer that has a gross vehicle weight of 26,000 pounds or less. File for extension 2012 taxes Tractors that have a gross vehicle weight of 19,500 pounds or less and a gross combined weight of 33,000 pounds or less are excluded from the 12% retail tax. File for extension 2012 taxes   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. File for extension 2012 taxes Platform truck bodies 21 feet or less in length. File for extension 2012 taxes Dry freight and refrigerated truck van bodies 24 feet or less in length. File for extension 2012 taxes Dump truck bodies with load capacities of 8 cubic yards or less. File for extension 2012 taxes Refuse packer truck bodies with load capacities of 20 cubic yards or less. File for extension 2012 taxes For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. File for extension 2012 taxes R. File for extension 2012 taxes B. File for extension 2012 taxes 2005-14 at www. File for extension 2012 taxes irs. File for extension 2012 taxes gov/pub/irs-irbs/irb05-14. File for extension 2012 taxes pdf. File for extension 2012 taxes   The gross vehicle weight means the maximum total weight of a loaded vehicle. File for extension 2012 taxes Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. File for extension 2012 taxes The seller's gross vehicle weight rating is determined solely on the basis of the strength of the chassis frame and the axle capacity and placement. File for extension 2012 taxes The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. File for extension 2012 taxes See Regulations section 145. File for extension 2012 taxes 4051-1(e)(3) for more information. File for extension 2012 taxes Parts or accessories. File for extension 2012 taxes   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. File for extension 2012 taxes For example, if at the time of the sale by the retailer, the part or accessory has been ordered from the retailer, the part or accessory will be considered as sold in connection with the sale of the vehicle. File for extension 2012 taxes The tax applies in this case whether or not the retailer bills the parts or accessories separately. File for extension 2012 taxes   If the retailer sells a taxable chassis, body, or tractor without parts or accessories considered essential for the operation or appearance of the taxable article, the sale of the parts or accessories by the retailer to the purchaser is considered made in connection with the sale of the taxable article even though they are shipped separately, at the same time, or on a different date. File for extension 2012 taxes The tax applies unless there is evidence to the contrary. File for extension 2012 taxes For example, if a retailer sells to any person a chassis and the bumpers for the chassis, or sells a taxable tractor and the fifth wheel and attachments, the tax applies to the parts or accessories regardless of the method of billing or the time at which the shipments were made. File for extension 2012 taxes The tax does not apply to parts and accessories that are spares or replacements. File for extension 2012 taxes   The tax imposed on parts and accessories sold on or in connection with the taxable articles listed earlier and the tax imposed on the separate purchase of parts and accessories (discussed next) for the taxable articles listed earlier do not apply to an idling reduction device or insulation that has an R value of at least R35 per inch. File for extension 2012 taxes Idling reduction device. File for extension 2012 taxes   An idling reduction device is any device or system of devices that provide the tractor with services, such as heat, air conditioning, and electricity, without the use of the main drive engine while the tractor is temporarily parked or stationary. File for extension 2012 taxes The device must be affixed to the tractor and determined by the Administrator of the EPA, in consultation with the Secretary of Energy and Secretary of Transportation, to reduce idling while parked or stationary. File for extension 2012 taxes The EPA discusses idling reduction technologies on its website at www. File for extension 2012 taxes epa. File for extension 2012 taxes gov/smartway/technology/idling. File for extension 2012 taxes htm. File for extension 2012 taxes Separate purchase. File for extension 2012 taxes   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. File for extension 2012 taxes The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. File for extension 2012 taxes The installation occurs within 6 months after the vehicle is first placed in service. File for extension 2012 taxes   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. File for extension 2012 taxes   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. File for extension 2012 taxes This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. File for extension 2012 taxes   The tax does not apply if the installed part or accessory is a replacement part or accessory. File for extension 2012 taxes The tax also does not apply if the total price of the parts and accessories, including installation charges, during the 6-month period is $1,000 or less. File for extension 2012 taxes However, if the total price is more than $1,000, the tax applies to the cost of all parts and accessories (and installation charges) during that period. File for extension 2012 taxes Example. File for extension 2012 taxes You bought a taxable vehicle and placed it in service on April 8. File for extension 2012 taxes On May 3, you bought and installed parts and accessories at a cost of $850. File for extension 2012 taxes On July 15, you bought and installed parts and accessories for $300. File for extension 2012 taxes Tax of $138 (12% of $1,150) applies on July 15. File for extension 2012 taxes Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. File for extension 2012 taxes First retail sale defined. File for extension 2012 taxes   The sale of an article is treated as the first retail sale, and the seller will be liable for the tax imposed on the sale unless one of the following exceptions applies. File for extension 2012 taxes There has been a prior taxable sale, lease, or use of the article (however, see Tax on resale of tax-paid trailers and semitrailers, later). File for extension 2012 taxes The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). File for extension 2012 taxes The seller in good faith accepts from the purchaser a statement signed under penalties of perjury and executed in good faith that the purchaser intends to resell the article or lease it on a long-term basis. File for extension 2012 taxes There is no registration requirement. File for extension 2012 taxes Leases. File for extension 2012 taxes   A long-term lease (a lease with a term of 1 year or more, taking into account options to renew) before a first retail sale is treated as a taxable sale. File for extension 2012 taxes The tax is imposed on the lessor at the time of the lease. File for extension 2012 taxes   A short-term lease (a lease with a term of less than 1 year, taking into account options to renew) before a first retail sale is treated as a taxable use. File for extension 2012 taxes The tax is imposed on the lessor at the time of the lease. File for extension 2012 taxes Exported vehicle. File for extension 2012 taxes   A vehicle exported before its first retail sale, used in a foreign country, and then returned to the United States is subject to the retail tax on its first domestic use or retail sale after importation. File for extension 2012 taxes Tax on resale of tax-paid trailers and semitrailers. File for extension 2012 taxes   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. File for extension 2012 taxes The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. File for extension 2012 taxes The credit cannot exceed the tax on the resale. File for extension 2012 taxes See Regulations section 145. File for extension 2012 taxes 4052-1(a)(4) for information on the conditions to allowance for the credit. File for extension 2012 taxes Use treated as sale. File for extension 2012 taxes   If any person uses a taxable article before the first retail sale of the article, that person is liable for the tax as if the article had been sold at retail by that person. File for extension 2012 taxes Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. File for extension 2012 taxes The tax attaches when the use begins. File for extension 2012 taxes   If the seller of an article regularly sells the articles at retail in arm's-length transactions, figure the tax on its use on the lowest established retail price for the articles in effect at the time of the taxable use. File for extension 2012 taxes   If the seller of an article does not regularly sell the articles at retail in arm's-length transactions, a constructive price on which the tax is figured will be determined by the IRS after considering the selling practices and price structures of sellers of similar articles. File for extension 2012 taxes   If a seller of an article incurs liability for tax on the use of the article and later sells or leases the article in a transaction that otherwise would be taxable, liability for tax is not incurred on the later sale or lease. File for extension 2012 taxes Presumptive retail sales price. File for extension 2012 taxes   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. File for extension 2012 taxes If the person liable for tax is the vehicle's manufacturer, producer, or importer, the following discussions show how you figure the presumptive retail sales price depending on the type of transaction and the persons involved in the transaction. File for extension 2012 taxes Table 6-1 outlines the appropriate tax base calculation for various transactions. File for extension 2012 taxes   The presumed markup percentage to be used for trucks and truck-tractors is 4%. File for extension 2012 taxes But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. File for extension 2012 taxes Sale. File for extension 2012 taxes   For a taxable sale by a manufacturer, producer, importer, or related person, you generally figure the tax on a tax base of the sales price plus an amount equal to the presumed markup percentage times that sales price. File for extension 2012 taxes Long-term lease. File for extension 2012 taxes   In the case of a long-term lease by a manufacturer, producer, importer, or related person, figure the tax on a tax base of the constructive sales price plus an amount equal to the presumed markup percentage times the constructive sales price. File for extension 2012 taxes Short-term lease. File for extension 2012 taxes   When a manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a constructive sales price at which those or similar articles generally are sold in the ordinary course of trade by retailers. File for extension 2012 taxes   But if the lessor in this situation regularly sells articles at retail in arm's-length transactions, figure the tax on the lowest established retail price in effect at the time of the taxable use. File for extension 2012 taxes   If a person other than the manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a tax base of the price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor and a presumed markup percentage. File for extension 2012 taxes Related person. File for extension 2012 taxes   A related person is any member of the same controlled group as the manufacturer, producer, or importer. File for extension 2012 taxes Do not treat as a related person a person that sells the articles through a permanent retail establishment in the normal course of being a retailer if that person has records to prove the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. File for extension 2012 taxes Table 6-1. File for extension 2012 taxes Tax Base IF the transaction is a. File for extension 2012 taxes . File for extension 2012 taxes . File for extension 2012 taxes THEN figuring the base by using the. File for extension 2012 taxes . File for extension 2012 taxes . File for extension 2012 taxes Sale by the manufacturer, producer, importer, or related person Sales price plus (presumed markup percentage × sales price) Sale by the dealer Total consideration paid for the item including any charges incident to placing it in a condition ready for use Long-term lease by the manufacturer, producer, importer, or related person Constructive sales price plus (presumed markup percentage × constructive sales price) Short-term lease by the manufacturer, producer, importer, or related person Constructive sales price at which such or similar articles are sold Short-term lease by a lessor other than the manufacturer, producer, importer, or related person Price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor plus a presumed markup percentage Short-term lease where the articles are regularly sold at arm's length Lowest established retail price in effect at the time of the taxable use General rule for sales by dealers to the consumer. File for extension 2012 taxes   For a taxable sale, other than a long-term lease, by a person other than a manufacturer, producer, importer, or related person, your tax base is the retail sales price as discussed next under Determination of tax base. File for extension 2012 taxes   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. File for extension 2012 taxes However, you do add a markup if all the following apply. File for extension 2012 taxes You do not perform any significant activities relating to the processing of the sale of a taxable article. File for extension 2012 taxes The main reason for processing the sale through you is to avoid or evade the presumed markup. File for extension 2012 taxes You do not have records proving that the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. File for extension 2012 taxes In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. File for extension 2012 taxes Determination of tax base. File for extension 2012 taxes   These rules apply to both normal retail sales price and presumptive retail sales price computations. File for extension 2012 taxes To arrive at the tax base, the price is the total consideration paid (including trade-in allowance) for the item and includes any charge incident to placing the article in a condition ready for use. File for extension 2012 taxes However, see Presumptive retail sales price, earlier. File for extension 2012 taxes Exclusions from tax base. File for extension 2012 taxes   Exclude from the tax base the retail excise tax imposed on the sale. File for extension 2012 taxes Exclude any state or local retail sales tax if stated as a separate charge from the price whether the sales tax is imposed on the seller or purchaser. File for extension 2012 taxes Also exclude the value of any used component of the article furnished by the first user of the article. File for extension 2012 taxes   Exclude charges for transportation, delivery, insurance, and installation (other than installation charges for parts and accessories, discussed earlier) and other expenses incurred in connection with the delivery of an article to a purchaser. File for extension 2012 taxes These expenses are those incurred in delivery from the retail dealer to the customer. File for extension 2012 taxes In the case of delivery directly from the manufacturer to the dealer's customer, include the transportation and delivery charges to the extent the charges do not exceed what it would have cost to ship the article to the dealer. File for extension 2012 taxes   Exclude amounts charged for machinery or equipment that does not contribute to the highway transportation function of the vehicle, provided those charges are supported by adequate records. File for extension 2012 taxes For example, for an industrial vacuum loader vehicle, exclude amounts charged for the vacuum pump and hose, filter system, material separator, silencer or muffler, control cabinet, and ladder. File for extension 2012 taxes Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. File for extension 2012 taxes Sales not at arm's length. File for extension 2012 taxes   For any taxable article sold (not at arm's length) at less than the fair market price, figure the excise tax on the price for which similar articles are sold at retail in the ordinary course of trade. File for extension 2012 taxes   A sale is not at arm's length if either of the following apply. File for extension 2012 taxes One of the parties is controlled (in law or in fact) by the other or there is common control, whether or not the control is actually exercised to influence the sales price. File for extension 2012 taxes The sale is made under special arrangements between a seller and a purchaser. File for extension 2012 taxes Installment sales. File for extension 2012 taxes   If the first retail sale is an installment sale, or other form of sale in which the sales price is paid in installments, tax liability arises at the time of the sale. File for extension 2012 taxes The tax is figured on the entire sales price. File for extension 2012 taxes No part of the tax is deferred because the sales price is paid in installments. File for extension 2012 taxes Repairs and modifications. File for extension 2012 taxes   The tax does not apply to the sale or use of an article that has been repaired or modified unless the cost of the repairs and modifications is more than 75% of the retail price of a comparable new article. File for extension 2012 taxes This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. File for extension 2012 taxes However, this exception generally does not apply to an article that was not subject to the tax when it was new. File for extension 2012 taxes Further manufacture. File for extension 2012 taxes   The tax does not apply to the use by a person of a taxable article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by that person. File for extension 2012 taxes Do not treat a person as engaged in the manufacture of any article merely because that person combines the article with a: Coupling device (including any fifth wheel); Wrecker crane; Loading and unloading equipment (including any crane, hoist, winch, or power liftgate); Aerial ladder or tower; Ice and snow control equipment; Earth moving, excavation, and construction equipment; Spreader; Sleeper cab; Cab shield; or Wood or metal floor. File for extension 2012 taxes Combining an article with an item in this list does not give rise to taxability. File for extension 2012 taxes However, see Parts or accessories discussed earlier. File for extension 2012 taxes Articles exempt from tax. File for extension 2012 taxes   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. File for extension 2012 taxes Rail trailers and rail vans. File for extension 2012 taxes   This is any chassis or body of a trailer or semitrailer designed for use both as a highway vehicle and a railroad car (including any parts and accessories designed primarily for use on and in connection with it). File for extension 2012 taxes Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. File for extension 2012 taxes Parts and accessories. File for extension 2012 taxes   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. File for extension 2012 taxes Trash containers. File for extension 2012 taxes   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. File for extension 2012 taxes It is designed to be used as a trash container. File for extension 2012 taxes It is not designed to carry freight other than trash. File for extension 2012 taxes It is not designed to be permanently mounted on or affixed to a truck chassis or body. File for extension 2012 taxes House trailers. File for extension 2012 taxes   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. File for extension 2012 taxes Camper coaches or bodies for self-propelled mobile homes. File for extension 2012 taxes   This is any article designed to be mounted or placed on trucks, truck chassis, or automobile chassis and to be used primarily as living quarters or camping accommodations. File for extension 2012 taxes Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. File for extension 2012 taxes Farm feed, seed, and fertilizer equipment. File for extension 2012 taxes   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. File for extension 2012 taxes This exemption applies only to the farm equipment body (and parts and accessories) and not to the chassis upon which the farm equipment is mounted. File for extension 2012 taxes Ambulances and hearses. File for extension 2012 taxes   This is any ambulance, hearse, or combination ambulance-hearse. File for extension 2012 taxes Truck-tractors. File for extension 2012 taxes   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. File for extension 2012 taxes Concrete mixers. File for extension 2012 taxes   This is any article designed to be placed or mounted on a truck, truck trailer, or semitrailer chassis to be used to process or prepare concrete. File for extension 2012 taxes This exemption does not apply to the chassis on which the article is mounted. File for extension 2012 taxes Sales exempt from tax. File for extension 2012 taxes   The following sales are ordinarily exempt from tax. File for extension 2012 taxes Sales to a state or local government for its exclusive use. File for extension 2012 taxes Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. File for extension 2012 taxes Sales to a nonprofit educational organization for its exclusive use. File for extension 2012 taxes Sales to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. File for extension 2012 taxes Sales for use by the purchaser for further manufacture of other taxable articles (see below). File for extension 2012 taxes Sales for export or for resale by the purchaser to a second purchaser for export. File for extension 2012 taxes Sales to the United Nations for official use. File for extension 2012 taxes Registration requirement. File for extension 2012 taxes   In general, the seller and buyer must be registered for a sale to be tax free. File for extension 2012 taxes See the Form 637 instructions for more information. File for extension 2012 taxes Certain registration exceptions apply in the case of sales to state and local governments, sales to foreign purchasers for export, and sales for resale or long term leasing. File for extension 2012 taxes Further manufacture. File for extension 2012 taxes   If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and made the first retail sale of them. File for extension 2012 taxes Credits or refunds. File for extension 2012 taxes   A credit or refund (without interest) of the retail tax on the taxable articles described earlier may be allowable if the tax has been paid with respect to an article and, before any other use, such article is used by any person as a component part of another taxable article manufactured or produced. File for extension 2012 taxes The person using the article as a component part is eligible for the credit or refund. File for extension 2012 taxes   A credit or refund is allowable if, before any other use, an article is, by any person: Exported, Used or sold for use as supplies for vessels, Sold to a state or local government for its exclusive use, Sold to a nonprofit educational organization for its exclusive use, or Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. File for extension 2012 taxes A credit or refund is also allowable if there is a price readjustment by reason of the return or repossession of an article or by reason of a bona fide discount, rebate, or allowance. File for extension 2012 taxes   See also Conditions to allowance in chapter 5. File for extension 2012 taxes Tire credit. File for extension 2012 taxes   A credit is allowed against the retail tax on the taxable articles described earlier if taxable tires are sold on or in connection with the sale of the article. File for extension 2012 taxes The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). File for extension 2012 taxes This is the section 4051(d) taxable tire credit and is claimed on Schedule C (Form 720) for the same quarter for which the tax on the heavy vehicle is reported. File for extension 2012 taxes Prev  Up  Next   Home   More Online Publications
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The File For Extension 2012 Taxes

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