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Free State And Federal Tax Filing

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Free State And Federal Tax Filing

Free state and federal tax filing 32. Free state and federal tax filing   Crédito por Gastos del Cuidado de Menores y Dependientes Table of Contents Recordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. Free state and federal tax filing Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Recordatorios Se necesita un Número de Identificación del Contribuyente (TIN, por sus siglas en inglés) para cada persona calificada. Free state and federal tax filing  Tiene que incluir el nombre y el número de identificación del contribuyente (el cual suele ser el número de Seguro Social) de cada persona calificada en la línea 2 del Formulario 2441. Free state and federal tax filing Vea Número de identificación del contribuyente , bajo Requisitos de la Persona Calificada , más adelante. Free state and federal tax filing Podría verse obligado a pagar los impuestos sobre la nómina. Free state and federal tax filing  Si le paga a alguien para que venga a cuidar de su dependiente o de su cónyuge en su casa, puede que a usted se le considere un empleador de empleados domésticos, que deba pagar impuestos sobre la nómina. Free state and federal tax filing Por lo general, no se le considera un empleador de empleados domésticos si la persona que cuida de su dependiente o de su cónyuge lleva a cabo este servicio en su propio domicilio (él de dicha persona) o en su lugar de negocios. Free state and federal tax filing Vea Impuestos sobre la Nómina para Empleadores de Empleados Domésticos , más adelante. Free state and federal tax filing Introduction Este capítulo trata del crédito por gastos de cuidado de menores y dependientes y trata los siguientes temas: Los requisitos que uno tiene que reunir para reclamar el crédito. Free state and federal tax filing Cómo calcular el crédito. Free state and federal tax filing Cómo reclamar el crédito. Free state and federal tax filing Impuestos sobre la nómina que usted podría verse obligado a pagar como empleador de empleados domésticos. Free state and federal tax filing Quizás pueda reclamar el crédito por gastos del cuidado de menores y dependientes si le paga a alguien para que cuide a un dependiente menor de 13 años de edad, o a su cónyuge o dependiente incapacitado que no pueda cuidar de sí mismo. Free state and federal tax filing El crédito puede ser hasta el 35% de sus gastos. Free state and federal tax filing Para tener derecho al crédito, usted debe encontrarse obligado a pagar estos gastos para poder trabajar o buscar trabajo. Free state and federal tax filing Este crédito no se debe confundir con el crédito tributario por hijos, el cual se describe en el capítulo 34. Free state and federal tax filing Beneficios para el cuidado de dependientes. Free state and federal tax filing   Si usted recibió de su empleador algún beneficio durante el año que era para el cuidado de dependientes, usted quizás pueda excluir de sus ingresos una parte o el total de dicho beneficio. Free state and federal tax filing Tiene que completar la Parte III del Formulario 2441, antes de poder calcular la cantidad de su crédito. Free state and federal tax filing Vea Beneficios para el Cuidado de Dependientes bajo Cómo Calcular el Crédito , más adelante. Free state and federal tax filing Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 503 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés 926 Household Employer's Tax Guide (Guía de impuestos para empleadores de empleados domésticos), en inglés Formulario (e Instrucciones) 2441 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés Anexo H (Formulario 1040) Household Employment Taxes (Impuestos sobre la nómina correspondiente a empleados domésticos), en inglés W-7(SP) Solicitud del Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos W-10 Dependent Care Provider's Identification and Certification (Identificación y certificación del proveedor del cuidado de dependientes), en inglés Requisitos Para Reclamar el Crédito Para poder reclamar el crédito por gastos del cuidado de menores y dependientes, usted tiene que presentar el Formulario 1040 o el Formulario 1040A, pero no el Formulario 1040EZ y, además, cumplir todos los requisitos siguientes: El cuidado tiene que ser provisto a una, o más de una, persona calificada; la cual debe estar identificada en el Formulario 2441, Child and Dependent Care Expenses (Gastos del Cuidado de Menores y Dependientes), en inglés. Free state and federal tax filing Vea más adelante Requisitos de la Persona Calificada . Free state and federal tax filing Usted (y su cónyuge si presentan una declaración conjunta) tiene que haber recibido ingresos del trabajo durante el año. Free state and federal tax filing Sin embargo, vea más adelante el tema Regla para cónyuge estudiante o cónyuge incapacitado para cuidar de sí mismo bajo Requisito del Ingreso del Trabajo. Free state and federal tax filing Tiene que pagar gastos del cuidado de menores y dependientes para que usted (y su cónyuge, si presentan una declaración conjunta) pueda trabajar o buscar trabajo. Free state and federal tax filing Vea más adelante Requisito de Gastos Relacionados con el Trabajo . Free state and federal tax filing Tiene que hacer los pagos por gastos del cuidado de menores y dependientes a alguien que ni usted ni su cónyuge puedan declarar como dependiente. Free state and federal tax filing Si le hace pagos a su hijo, dicho hijo no puede ser su dependiente y éste tiene que tener 19 años de edad o más al final del año. Free state and federal tax filing Los pagos no se le pueden hacer: A su cónyuge ni Al padre o madre de la persona calificada, si éste es su hijo y tiene menos de 13 años de edad. Free state and federal tax filing Vea más adelante Pagos a Parientes o Dependientes bajo Requisito de Gastos Relacionados con el Trabajo . Free state and federal tax filing Su estado civil para la declaración puede ser soltero, cabeza de familia, o viudo que reúne los requisitos con hijo dependiente. Free state and federal tax filing Si está casado, debe presentar una declaración conjunta, a menos que le corresponda alguna excepción. Free state and federal tax filing Vea Requisito de la Declaración Conjunta , más adelante. Free state and federal tax filing Tiene que identificar en la declaración a la persona o institución que le proporciona los cuidados. Free state and federal tax filing Vea más adelante, Requisito de Identificación del Proveedor de Cuidados . Free state and federal tax filing Si excluye o deduce beneficios de un plan de beneficios para el cuidado de dependientes provisto para ese propósito, la cantidad total que excluya o deduzca tiene que ser menos de la cantidad límite de dólares por gastos calificados (por lo general, $3,000 si se trata de una persona calificada que recibió el cuidado, o $6,000 si el cuidado fue para dos o más personas calificadas). Free state and federal tax filing Si el cuidado fue para dos o más personas calificadas, la cantidad que excluya o deduzca siempre será menos del límite de dólares, ya que la cantidad total que puede excluir o deducir está limitada a $5,000. Free state and federal tax filing Vea Reducción del Límite de Dinero bajo Cómo Calcular el Crédito , más adelante. Free state and federal tax filing Estos requisitos se presentan en la Figura 32–A y también se explican en detalle en este capítulo. Free state and federal tax filing Requisitos de la Persona Calificada Los gastos del cuidado de menores y dependientes tienen que haberse incurrido por el cuidado de una o más personas calificadas. Free state and federal tax filing Una persona calificada es: Un hijo calificado que es su dependiente y que tenía menos de 13 años de edad cuando se le prestó el cuidado (pero vea Hijo de padres divorciados o separados o que viven aparte , más adelante) Su cónyuge que no estaba física o mentalmente capaz de cuidar de sí mismo y que vivió con usted por más de la mitad del año o Una persona que no estaba física o mentalmente capaz de cuidar de sí misma, vivió con usted por más de la mitad del año y: Era su dependiente o Hubiera sido su dependiente excepto que: recibió $3,900 o más de ingresos brutos, presentó una declaración conjunta o usted, o su cónyuge si presentaron una declaración conjunta, pudo ser declarado como dependiente en la declaración de impuestos del año 2013 de otra persona. Free state and federal tax filing Definición de dependiente. Free state and federal tax filing   Un dependiente es una persona, que no sea usted ni su cónyuge, por la cual puede declarar una exención. Free state and federal tax filing Para ser su dependiente, una persona tiene que ser su hijo calificado (o su pariente calificado). Free state and federal tax filing Hijo calificado. Free state and federal tax filing   Para ser su hijo calificado, un hijo tiene que vivir con usted durante más de la mitad del año y reunir otros requisitos. Free state and federal tax filing Información adicional. Free state and federal tax filing   Para más información sobre quién es su dependiente o hijo calificado, vea el capítulo 3. Free state and federal tax filing Persona que no estaba física o mentalmente capaz de cuidar de sí misma. Free state and federal tax filing   Las personas que no pueden vestirse, lavarse o alimentarse por sí solas debido a problemas físicos o mentales son consideradas incapacitadas para cuidar de sí mismas. Free state and federal tax filing También se consideran incapacitadas para cuidar de sí mismas las personas que tienen que ser cuidadas en todo momento para impedir que se lastimen a sí mismas o a los demás. Free state and federal tax filing Figura 32–A. Free state and federal tax filing ¿Puede usted reclamar el Crédito? ¿Puede usted reclamar el crédito? Persona que reúne los requisitos por parte del año. Free state and federal tax filing   Se determina si una persona reúne o no los requisitos a diario. Free state and federal tax filing Por ejemplo, si la persona por la cual usted paga los gastos del cuidado de menores y dependientes deja de reunir los requisitos el 16 de septiembre, cuente sólo los gastos hasta el 15 de septiembre, inclusive. Free state and federal tax filing Vea también Límite annual bajo Límite de Dinero , más adelante. Free state and federal tax filing Nacimiento o fallecimiento de una persona que reúna los demás requisitos. Free state and federal tax filing   Al determinar si una persona es persona calificada, se considera que una persona que nació o falleció en 2013 vivió con usted durante más de la mitad del año 2013 si su vivienda (la de usted) fue la vivienda de dicha persona más de la mitad del tiempo que estuvo viva en 2013. Free state and federal tax filing Número de identificación del contribuyente. Free state and federal tax filing   Tiene que incluir en su declaración el nombre y el número de identificación del contribuyente (generalmente es el número del Seguro Social) de la(s) persona(s) calificada(s). Free state and federal tax filing Si no indica la información correcta en la declaración, el crédito podría ser reducido o denegado. Free state and federal tax filing Número de identificación de contribuyente individual para extranjeros. Free state and federal tax filing   Si la persona calificada es extranjero residente, o extranjero no residente que no tiene y no puede obtener un número del Seguro Social (SSN, por sus siglas en inglés), use el número de identificación de contribuyente (ITIN, por sus siglas en inglés) de esa persona. Free state and federal tax filing El ITIN se anota en todo espacio donde se requiera que se escriba un SSN en una declaración de impuestos. Free state and federal tax filing Para solicitar un ITIN, consulte el Formulario W-7(SP) (o el Formulario W-7, en inglés). Free state and federal tax filing   El ITIN se utiliza solamente para propósitos tributarios. Free state and federal tax filing El mismo no le da al portador el derecho de recibir beneficios del Seguro Social ni cambia el estado del portador en cuanto a empleo o estado migratorio, de acuerdo con las leyes de los Estados Unidos. Free state and federal tax filing Número de identificación del contribuyente en proceso de adopción. Free state and federal tax filing   Si la persona calificada es un hijo que ha sido puesto a cargo de usted para adopción y para el cual usted no tiene un SSN, tiene que obtener un número de identificación del contribuyente en proceso de adopción (ATIN, por sus siglas en inglés) para el hijo. Free state and federal tax filing Presente el Formulario W-7A, Application for Taxpayer Identification Number for Pending U. Free state and federal tax filing S. Free state and federal tax filing Adoptions (Solicitud de número de identificación del contribuyente para adopciones pendientes en los Estados Unidos), en inglés. Free state and federal tax filing Hijo de padres divorciados o separados o que viven aparte. Free state and federal tax filing   Aunque no pueda declarar a su hijo como dependiente, su hijo es tratado como su persona calificada si: El hijo tenía menos de 13 años de edad o estaba física o mentalmente incapacitado para cuidar de sí mismo, El hijo recibió más de la mitad de la manutención durante el año natural de parte de uno o ambos padres que son divorciados, o legalmente separados bajo un fallo de divorcio o de manutención por separación judicial, están separados conforme a un acuerdo de separación judicial escrito, o vivieron aparte en todo momento durante los últimos 6 meses del año natural, El hijo estuvo bajo la custodia de uno o ambos padres durante más de la mitad del año y Usted era el padre o madre que tuvo custodia. Free state and federal tax filing   Se considera que el padre con quien el hijo vivió la mayor cantidad de noches en 2013 es el padre con custodia. Free state and federal tax filing Si el hijo estaba con cada padre una cantidad igual de noches, el padre con custodia es aquél que tiene el ingreso bruto ajustado mayor. Free state and federal tax filing Para más detalles e información sobre la excepción para padres que trabajan de noche, vea la Publicación 501, en inglés. Free state and federal tax filing   El padre que no tiene custodia del hijo no puede tratarle a éste como su persona calificada, a pesar de que tenga derecho para reclamarle al hijo como dependiente conforme a las reglas especiales para hijos de padres divorciados o separados. Free state and federal tax filing Requisito del Ingreso del Trabajo Para reclamar el crédito, usted (y su cónyuge, si presenta una declaración conjunta) tiene que haber recibido ingreso del trabajo durante el año. Free state and federal tax filing Ingreso del trabajo. Free state and federal tax filing   El ingreso del trabajo incluye sueldos, salarios, propinas, cualquier otra retribución tributable recibida como empleado, y los ingresos netos del trabajo por cuenta propia. Free state and federal tax filing Las pérdidas netas del empleo por cuenta propia reducen el ingreso del trabajo. Free state and federal tax filing El ingreso del trabajo también incluye indemnizaciones por huelga y toda compensación por incapacidad que haya declarado como salario. Free state and federal tax filing   Generalmente, sólo se incluye esa compensación que es tributable. Free state and federal tax filing Sin embargo, uno puede elegir incluir paga por combate no sujeta a impuestos en el ingreso del trabajo. Free state and federal tax filing Si presenta una declaración conjunta y tanto usted como su cónyuge recibieron paga no tributable por combate, cada uno de ustedes puede hacer su propia elección. Free state and federal tax filing (O sea, si uno de ustedes hace la elección, el otro también la puede hacer pero no es requerido). Free state and federal tax filing Debería calcular el crédito de ambas maneras y hacer la elección si le da el mayor beneficio tributario. Free state and federal tax filing Miembros de ciertas religiones opuestas al Seguro Social. Free state and federal tax filing   Esas personas que son miembros de ciertas religiones que se oponen a participar en programas de la Ley del Seguro Social y que tienen un formulario aprobado por el IRS que excluya ciertos ingresos de los impuestos del Seguro Social y Medicare pueden tratar ciertos ingresos como si no fueran ingresos del trabajo, para este propósito. Free state and federal tax filing Vea Earned Income Test (Requisito del ingreso del trabajo), en la Publicación 503, en inglés. Free state and federal tax filing Ingreso no derivado del trabajo. Free state and federal tax filing   El ingreso del trabajo no incluye: Pensiones y anualidades, Beneficios del Seguro Social ni beneficios de jubilación para empleados ferroviarios, Compensación del seguro obrero, Intereses ni dividendos, Compensación por desempleo, Becas de estudios ni becas de desarrollo profesional, salvo las que se declaren en el Formulario W-2 pagadas a usted por haber trabajado en la enseñanza o por algún otro servicio, Pagos por trabajo requerido por el bienestar social no sujetos a impuesto, Pagos de manutención para hijos menores que usted haya recibido, Ingreso de extranjeros no residentes no relacionado con una ocupación o negocio estadounidense, o Toda cantidad recibida por trabajo hecho mientras estaba recluido en una institución penal. Free state and federal tax filing Regla para cónyuge estudiante o cónyuge que no es capaz de cuidar de sí mismo. Free state and federal tax filing   Se considera que su cónyuge tiene ingreso del trabajo en cualquier mes en que el mismo: Sea estudiante a tiempo completo o No esté física o mentalmente capaz de cuidar de sí mismo. Free state and federal tax filing Su cónyuge también tiene que vivir con usted durante más de la mitad del año. Free state and federal tax filing   Si usted va a presentar una declaración conjunta, esta regla también es aplicable. Free state and federal tax filing Usted puede ser tratado como si hubiera obtenido ingreso del trabajo por cualquier mes en el que es un estudiante a tiempo completo o no es capaz de cuidar de sí mismo. Free state and federal tax filing   Calcule el ingreso del trabajo del cónyuge que no trabaja, descrito en los apartados (1) o (2) anteriores, tal como se indica más adelante en la sección titulada Límite del Ingreso del Trabajo . Free state and federal tax filing   Esta regla es aplicable a un solo cónyuge durante cualquier mes del año. Free state and federal tax filing Si, en el mismo mes, ni usted ni su cónyuge trabajan, pero son estudiantes a tiempo completo o no están física o mentalmente capaces de cuidar de sí mismos, se considera que solamente uno de ustedes ha recibido ingreso del trabajo en ese mes. Free state and federal tax filing Estudiante a tiempo completo. Free state and federal tax filing   Se considera que usted es estudiante a tiempo completo si se ha matriculado en una escuela por el número de horas o cursos que la misma considere asistencia a tiempo completo. Free state and federal tax filing Tiene que haber sido estudiante a tiempo completo durante alguna parte de cada uno de un mínimo de 5 meses del año natural durante el año. Free state and federal tax filing Dichos meses no tienen que ser consecutivos. Free state and federal tax filing Escuela. Free state and federal tax filing   El término “escuela” comprende escuelas secundarias, escuelas universitarias (colleges), universidades y escuelas técnicas, profesionales e industriales. Free state and federal tax filing No se considera que un curso de capacitación en el empleo, escuela por correspondencia, ni escuelas por Internet sean escuelas, para este propósito. Free state and federal tax filing Requisito de Gastos Relacionados con el Trabajo Los gastos de cuidado de menores y dependientes tienen que estar relacionados con el trabajo para que usted tenga derecho al crédito. Free state and federal tax filing Los gastos se consideran relacionados con el trabajo solamente si se cumplen las dos condiciones siguientes: Le permiten a usted (y a su cónyuge si presentan una declaración conjunta) trabajar o buscar trabajo. Free state and federal tax filing Son para el cuidado de una persona calificada. Free state and federal tax filing Si Trabaja o Busca Trabajo Para ser relacionados con el trabajo, sus gastos tendrán que permitirle trabajar o buscar trabajo. Free state and federal tax filing Si está casado, generalmente tanto usted como su cónyuge tienen que trabajar o estar buscando trabajo. Free state and federal tax filing A un cónyuge se le considera empleado durante cualquier mes en que sea estudiante a tiempo completo o esté física o mentalmente incapaz de cuidar de sí mismo. Free state and federal tax filing Puede trabajar para otra persona o por cuenta propia como dueño único o en sociedad colectiva. Free state and federal tax filing Su empleo puede ser a tiempo completo o a tiempo parcial. Free state and federal tax filing También se le considera empleado si está buscando trabajo activamente. Free state and federal tax filing Sin embargo, si no encuentra empleo y no tiene ingreso del trabajo ese año, no puede reclamar este crédito. Free state and federal tax filing Vea Requisito del Ingreso del Trabajo , anteriormente. Free state and federal tax filing Un gasto no se considera relacionado con el trabajo simplemente porque incurrió en el mismo mientras estaba trabajando. Free state and federal tax filing Su razón por incurrir en el gasto tiene que ser para permitirle a usted trabajar. Free state and federal tax filing Son los hechos los que determinan si sus gastos son para permitirle trabajar o buscar trabajo. Free state and federal tax filing Ejemplo 1. Free state and federal tax filing El costo de una niñera mientras usted y su cónyuge salen a comer no suele ser un gasto relacionado con el trabajo. Free state and federal tax filing Ejemplo 2. Free state and federal tax filing Usted trabaja durante el día. Free state and federal tax filing Su cónyuge trabaja por la noche y duerme por el día. Free state and federal tax filing Usted paga por el cuidado de su hijo de 5 años de edad durante las horas en las que usted trabaja y su cónyuge duerme. Free state and federal tax filing Estos gastos se consideran gastos de trabajo. Free state and federal tax filing Trabajo voluntario. Free state and federal tax filing    Para este propósito, a usted no se le considera empleado si hace trabajo voluntario no pagado o por un salario nominal. Free state and federal tax filing Trabajo parte del año. Free state and federal tax filing   Si trabaja o busca trabajo activamente durante solamente parte del período cubierto por los gastos, entonces tiene que calcular los gastos de cada día. Free state and federal tax filing Por ejemplo, si trabaja todo el año y sus gastos de cuidado son de $250 al mes ($3,000 para el año), todos los gastos están relacionados con el trabajo. Free state and federal tax filing Sin embargo, si trabaja o busca trabajo por sólo 2 meses y 15 días durante el año y paga gastos de $250 al mes, sus gastos relacionados con el trabajo se limitan a $625 (2 meses y medio x $250). Free state and federal tax filing Ausencia temporal del trabajo. Free state and federal tax filing   En caso de una ausencia temporal y breve del trabajo, como vacaciones o una enfermedad leve, no tiene que calcular los gastos por cada día, si le resulta de todos modos necesario pagar por cuidados durante ese período. Free state and federal tax filing En vez de eso, puede calcular el crédito incluyendo los gastos que pagó durante el período de ausencia. Free state and federal tax filing   Una ausencia de 2 semanas o menos se considera una ausencia temporal y breve. Free state and federal tax filing Una ausencia de más de 2 semanas podría considerarse una ausencia temporal y breve, según las circunstancias. Free state and federal tax filing Ejemplo. Free state and federal tax filing Para poder trabajar, usted paga a una niñera para que cuide de su hijo de 2 años e hija de 4 años de edad. Free state and federal tax filing Usted se enferma y falta al trabajo 4 meses, pero recibe compensación por enfermedad. Free state and federal tax filing Sigue pagando a la niñera por cuidar de sus hijos mientras está enferma. Free state and federal tax filing La ausencia no se considera temporal y breve y los gastos no se consideran gastos relacionados con el trabajo. Free state and federal tax filing Trabajo a tiempo parcial. Free state and federal tax filing   Si trabaja a tiempo parcial, normalmente tiene que calcular los gastos por cada día. Free state and federal tax filing No obstante, si tiene que pagar por cuidados semanal o mensualmente, o de algún otro modo que incluya días trabajados y no trabajados, puede calcular el crédito incluyendo los gastos que pagó por los días no trabajados. Free state and federal tax filing Todo día en el que trabaje por lo menos 1 hora se considera día de trabajo. Free state and federal tax filing Ejemplo 1. Free state and federal tax filing Trabaja 3 días a la semana. Free state and federal tax filing Mientras trabaja, le cuidan a su hijo de 6 años de edad en un centro de cuidados para dependientes, que cumple todos los reglamentos estatales y locales. Free state and federal tax filing El centro cobra a tasas de $150 por cualesquiera 3 días de la semana o $250 por 5 días a la semana. Free state and federal tax filing A su hijo le cuidan en el centro 5 días a la semana. Free state and federal tax filing Los gastos relacionados con el trabajo se limitan a $150 a la semana. Free state and federal tax filing Ejemplo 2. Free state and federal tax filing Los hechos son los mismos del Ejemplo 1 salvo que el centro no brinda la opción de pagar por solo 3 días. Free state and federal tax filing El cargo semanal completo de $250 podría ser un gasto relacionado con el trabajo. Free state and federal tax filing Cuidado de una Persona Calificada Para tener gastos que se consideran relacionados con el trabajo, tiene que haber incurrido en los mismos para proveer cuidados a una persona calificada. Free state and federal tax filing No se le requiere escoger la manera más barata de proveer dichos cuidados. Free state and federal tax filing El costo de un proveedor de cuidados remunerado podría ser un gasto por cuidar de una persona calificada aun si se pudiera haber conseguido otro proveedor de cuidados sin costo alguno. Free state and federal tax filing Se considera que los gastos son para el cuidado de una persona calificada sólo si el motivo prinicipal de dichos gastos es el bienestar y la protección de esa persona. Free state and federal tax filing Los gastos para servicios domésticos reúnen los requisitos si una parte de dichos servicios es el cuidado de personas calificadas. Free state and federal tax filing Vea Servicios domésticos , más adelante. Free state and federal tax filing Gastos que no son por cuidados. Free state and federal tax filing   Los gastos para el cuidado no incluyen cantidades que pague por concepto de comida, alojamiento, ropa, educación y entretenimiento. Free state and federal tax filing Sin embargo, puede incluir cantidades pequeñas pagadas por estos artículos si las mismas están relacionadas con el costo del cuidado de la persona calificada, y no se pueden separar de dicho costo. Free state and federal tax filing   Pagos de pensión para hijos menores no son de cuidado y no reúne los requisitos del crédito. Free state and federal tax filing Educación. Free state and federal tax filing   Los gastos incurridos por un niño que está en una guardería infantil, un parvulario o programas similares para niños que estén por debajo del nivel de kindergarten, se consideran gastos de cuidado. Free state and federal tax filing Los gastos para la asistencia al kindergarten o para grados superiores no se consideran gastos de cuidado. Free state and federal tax filing No use estos gastos para calcular el crédito. Free state and federal tax filing   Sin embargo, los gastos de cuidado del niño antes o después de la escuela si asiste al kindergarten o a un grado superior podrían considerarse gastos por cuidado de dependientes. Free state and federal tax filing   Las clases de verano y programas de clases particulares no se consideran cuidado de dependientes. Free state and federal tax filing Ejemplo 1. Free state and federal tax filing Usted lleva a su hijo de 3 años de edad a una guardería infantil que provee almuerzo y actividades educativas como parte de su servicio de cuidado para niños de edad preescolar. Free state and federal tax filing El almuerzo y las actividades educativas están relacionados con el cuidado de su hijo y el costo de los mismos no se puede separar del costo del cuidado. Free state and federal tax filing Puede incluir el costo total cuando calcule el crédito. Free state and federal tax filing Ejemplo 2. Free state and federal tax filing Usted inscribe a su hijo de 10 años de edad en una escuela de internado para poder trabajar a tiempo completo. Free state and federal tax filing Sólo la parte del gasto de la escuela de internado que corresponde al cuidado de su hijo se considera un gasto relacionado con el trabajo. Free state and federal tax filing Puede incluir esa parte del gasto al calcular su crédito, si la misma se puede separar del costo de educación. Free state and federal tax filing No puede incluir parte alguna de la cantidad que usted pague a la escuela por la educación de su hijo. Free state and federal tax filing Cuidado fuera de su domicilio. Free state and federal tax filing   Puede incluir el costo del cuidado provisto fuera de su domicilio si dicho cuidado es para un dependiente que tenga menos de 13 años de edad o alguna otra persona calificada que habitualmente pasa por lo menos 8 horas al día en la casa de usted. Free state and federal tax filing Centro de cuidado para dependientes. Free state and federal tax filing   Puede incluir el costo de cuidados provistos fuera de su domicilio por un centro de cuidados para dependientes sólo si el centro cumple con todas las reglas o normas locales y estatales correspondientes a estos centros. Free state and federal tax filing   Un centro de cuidados para dependientes es un lugar que provee cuidados a más de 6 personas (que no sean personas que vivan allí) y recibe una compensación, pago o subvención por proveer servicios para cualquiera de esas personas, aun cuando el centro no tenga fines de lucro. Free state and federal tax filing Campamento. Free state and federal tax filing   El costo de mandar a su hijo a un campamento en el que pase la noche no se considera un gasto relacionado con el trabajo. Free state and federal tax filing El costo de mandar a su hijo a un campamento de día podría ser un gasto relacionado con el trabajo, aunque el campamento se especialice en una actividad específica, como computadoras o fútbol. Free state and federal tax filing Transporte. Free state and federal tax filing   Si un proveedor de cuidados lleva a una persona calificada desde o hasta el lugar de cuidado, se considera que dicho transporte es gasto de cuidado de la persona calificada. Free state and federal tax filing Esto incluye transporte en autobús, metro, taxi o auto privado. Free state and federal tax filing Sin embargo, el transporte que no sea proporcionado por un proveedor de cuidados no se considera gasto de cuidado de la persona calificada. Free state and federal tax filing Además, si usted paga el costo del transporte de la persona que provee el cuidado para que venga a su casa, dicho gasto no se considera gasto de cuidado de la persona calificada. Free state and federal tax filing Cargos y depósitos. Free state and federal tax filing   Los cargos pagados a una agencia para obtener servicios de un proveedor de cuidados, los depósitos pagados a una agencia o parvulario, los cargos de solicitud y otros gastos indirectos se consideran gastos relacionados con el trabajo si uno tiene que pagarlos para recibir los cuidados, aun si no se pagan directamente por dichos cuidados. Free state and federal tax filing Sin embargo, un depósito al que haya perdido el derecho no se considera gasto de cuidado de una persona calificada si de hecho no se provee dicho cuidado. Free state and federal tax filing Ejemplo 1. Free state and federal tax filing Pagó un cargo a una agencia para recibir los servicios de la niñera que cuida a su hija de 2 años de edad mientras usted trabaja. Free state and federal tax filing El cargo que usted pagó se considera un gasto relacionado con el trabajo. Free state and federal tax filing Ejemplo 2. Free state and federal tax filing Pagó un depósito a un parvulario para reservar una plaza para su hijo de 3 años de edad. Free state and federal tax filing Después, envió su hijo a otro parvulario y por lo tanto perdió el derecho al depósito. Free state and federal tax filing El depósito al que ya no tiene derecho no es gasto por cuidados que de hecho se proveyeron y por lo tanto no se considera un gasto relacionado con el trabajo. Free state and federal tax filing Servicios domésticos. Free state and federal tax filing   Los gastos que usted paga por servicios domésticos reúnen los requisitos como gastos relacionados con el trabajo si los mismos son, por lo menos en parte, para el bienestar y la protección de la persona calificada. Free state and federal tax filing   Se considera que esos servicios domésticos son servicios comunes y habituales, provistos en su casa y alrededor de la misma, que sean necesarios para mantener la casa. Free state and federal tax filing Los mismos incluyen servicios de un ama de casa, criada, o cocinero. Free state and federal tax filing Sin embargo, los servicios domésticos no incluyen un chófer, camarero o jardinero. Free state and federal tax filing Vea Household Services (Servicios Domésticos), en la Publicación 503, en inglés, para más información. Free state and federal tax filing   En este capítulo, el término ama de casa se refiere a cualquier empleado doméstico cuyos servicios incluyan el cuidado de una persona calificada. Free state and federal tax filing Impuestos pagados sobre el salario. Free state and federal tax filing   Los impuestos pagados sobre el salario por servicios del cuidado de menores y dependientes calificados son gastos relacionados con el trabajo. Free state and federal tax filing Vea Impuestos sobre la nómina para Empleadores de Empleados Domésticos , más adelante. Free state and federal tax filing Pagos a Parientes o Dependientes Usted puede incluir pagos relacionados con el trabajo que usted hizo a sus parientes que no son sus dependientes, aun si los mismos viven en su vivienda. Free state and federal tax filing Sin embargo, no incluya ninguna cantidad que pague a: Un dependiente por quien usted (o su cónyuge, si presentan una declaración conjunta) pueda declarar una exención, Un hijo suyo que tuviera menos de 19 años de edad al final del año, aun si no es dependiente suyo, Una persona que fuera su cónyuge en cualquier momento del año ni Al padre o a la madre de la persona calificada si es hijo de usted y tiene menos de 13 años de edad. Free state and federal tax filing Requisito de la Declaración Conjunta Por regla general, las parejas casadas tienen que presentar una declaración conjunta para poder reclamar el crédito. Free state and federal tax filing Sin embargo, si usted está legalmente separado de su cónyuge o no vive con su cónyuge, quizás pueda presentar una declaración por separado y aún reclamar el crédito. Free state and federal tax filing Si está legalmente separado. Free state and federal tax filing   Si está legalmente separado de su cónyuge conforme a un fallo de divorcio o de manutención por separación judicial, no se le considera casado. Free state and federal tax filing Podría tener derecho a reclamar el crédito en su declaración utilizando el estado civil de cabeza de familia. Free state and federal tax filing Casados que viven aparte. Free state and federal tax filing   No se le considera casado y tendrá derecho al crédito si reúne todas las condiciones siguientes: Presenta una declaración separada de su cónyuge. Free state and federal tax filing Su vivienda es la vivienda de una persona calificada durante más de la mitad del año. Free state and federal tax filing Usted paga más de la mitad del costo de mantener su hogar durante el año. Free state and federal tax filing Su cónyuge no vive en el hogar de usted durante los últimos 6 meses del año. Free state and federal tax filing Gastos de mantenimiento de la vivienda. Free state and federal tax filing   Los gastos de mantenimiento de la vivienda suelen incluir impuestos sobre la propiedad, intereses hipotecarios, alquiler, cargos por servicios públicos, reparaciones en la vivienda, seguros para la vivienda, y alimentos consumidos en la vivienda. Free state and federal tax filing   Los gastos de mantenimiento de la vivienda no incluyen pagos por ropa, educación, tratamiento médico, vacaciones, seguro de vida, transporte ni capital hipotecario. Free state and federal tax filing   Tampoco incluyen la compra, mejoras permanentes ni reemplazo de propiedad. Free state and federal tax filing Por ejemplo, usted no puede incluir los gastos de reemplazar un calentador de agua. Free state and federal tax filing Sin embargo, sí puede incluir los gastos de reparar un calentador de agua. Free state and federal tax filing Fallecimiento del cónyuge. Free state and federal tax filing   Si su cónyuge fallece durante el año y usted no se vuelve a casar antes del final del año, por lo general, debe presentar una declaración conjunta para poder reclamar el crédito. Free state and federal tax filing Si se vuelve a casar antes del final del año, puede reclamar el crédito en la declaración de su cónyuge fallecido. Free state and federal tax filing Requisito de Identificación del Proveedor de Cuidados Tiene que identificar a todas las personas u organizaciones que provean cuidados para su hijo o dependiente. Free state and federal tax filing Use la Parte I del Formulario 2441 para mostrar la información. Free state and federal tax filing Si no tiene proveedores de cuidados y presenta el Formulario 2441 sólo para declarar ingresos tributables en la Parte III, anote “none” (ninguno) en la columna (a) de la línea 1. Free state and federal tax filing Información que se necesita. Free state and federal tax filing   Para identificar al proveedor del cuidado, tiene que dar la siguiente información sobre el proveedor: Nombre, Dirección y Número de identificación del contribuyente. Free state and federal tax filing   Si el proveedor del cuidado es una persona física, el número de identificación del contribuyente es su número de Seguro Social o su número de identificación del contribuyente individual. Free state and federal tax filing Si el proveedor del cuidado es una organización, entonces es su número de identificación del empleador (EIN, por sus siglas en inglés). Free state and federal tax filing   No tiene que mostrar el número de identificación del contribuyente si el proveedor del cuidado es una organización exenta de impuestos (tal como una iglesia o escuela). Free state and federal tax filing En este caso, escriba “Tax-Exempt” (Exento de impuestos) en el espacio donde el Formulario 2441 pide el número. Free state and federal tax filing   Si no puede proveer toda la información o si dicha información es incorrecta, tiene que demostrar que usted actuó con debida diligencia (de la cual se habla más adelante) al tratar de facilitar la información necesaria. Free state and federal tax filing Cómo obtener la información. Free state and federal tax filing   Puede usar el Formulario W-10 para solicitar la información requerida del proveedor de cuidados. Free state and federal tax filing Si no usa el Formulario W-10, puede obtener la información de una de las fuentes de información indicadas en las instrucciones del Formulario W-10, incluyendo: Una copia de la tarjeta del Seguro Social del proveedor, Una copia completada del Formulario W-4(SP) (o el Formulario W-4, en inglés) del proveedor de cuidados si éste es su empleado doméstico, Una copia del informe proporcionado por su empleador, si el proveedor es el plan de cuidado de dependientes de su empleador o Una carta o factura del proveedor si la información se muestra en ella. Free state and federal tax filing    Debería mantener esta información como documentación de su historial tributario. Free state and federal tax filing No envíe el Formulario W-10 (ni otros documentos que contengan esta información) al Servicio de Impuestos Internos (Internal Revenue Service). Free state and federal tax filing Debida diligencia. Free state and federal tax filing   Si la información acerca del proveedor de cuidados que usted proporcione es incorrecta o incompleta, es posible que no se le permita reclamar el crédito. Free state and federal tax filing Sin embargo, si usted puede demostrar haber actuado con debida diligencia al tratar de dar la información, todavía podrá reclamar el crédito. Free state and federal tax filing   Puede demostrar debida diligencia obteniendo y manteniendo un Formulario W-10 completado del proveedor o una de las fuentes de información enumeradas anteriormente. Free state and federal tax filing Los proveedores de cuidados pueden ser sancionados si no le proporcionan esta información a usted, o si proporcionan información incorrecta. Free state and federal tax filing Negativa del proveedor a dar información. Free state and federal tax filing   Si el proveedor se niega a darle la información de identificación, usted debería declarar la información que tenga disponible (tal como el nombre y dirección) en el Formulario 2441. Free state and federal tax filing Escriba “See Attached Statement” (Vea aclaración adjunta) en las columnas que piden la información que no tenga. Free state and federal tax filing Luego adjunte una aclaración que explique que le solicitó la información al proveedor de cuidados, pero que el mismo no le dio la información. Free state and federal tax filing Asegúrese de anotar su nombre y número de Seguro Social en la aclaración. Free state and federal tax filing Dicha aclaración mostrará que usted actuó con debida diligencia al tratar de dar la información necesaria. Free state and federal tax filing Ciudadanos y extranjeros residentes de los Estados Unidos que viven en el extranjero. Free state and federal tax filing   Si vive en el extranjero, es posible que su proveedor de cuidados no tenga, y que no esté obligado a conseguir, un número de identificación del contribuyente de los EE. Free state and federal tax filing UU. Free state and federal tax filing (por ejemplo, un número de Seguro Social o número de identificación del empleador). Free state and federal tax filing De ser así, escriba “LAFCP” (siglas en inglés que significan Living Abroad Foreign Care Provider (Proveedor de cuidados extranjero que vive en el extranjero)) en el espacio correspondiente al número de identificación del contribuyente perteneciente al proveedor de cuidados. Free state and federal tax filing Cómo Calcular el Crédito Su crédito es un porcentaje de sus gastos relacionados con el trabajo. Free state and federal tax filing Sus gastos están sujetos al límite del ingreso del trabajo y al límite de dinero. Free state and federal tax filing El porcentaje se basa en su ingreso bruto ajustado. Free state and federal tax filing Cómo Calcular el Total de los Gastos Relacionados con el Trabajo Para calcular su crédito por gastos relacionados con el trabajo del año 2013, sume sólo aquellos gastos pagados hasta el 31 de diciembre del año 2013. Free state and federal tax filing Gastos pagados por adelantado en un año anterior. Free state and federal tax filing   Si paga por algún servicio antes de que se provea de hecho, podrá usar los gastos pagados por adelantado solamente en el año en que el cuidado fue recibido. Free state and federal tax filing Declare los gastos en el año posterior como si de hecho fueran pagados en ese año posterior. Free state and federal tax filing Gastos no pagados hasta el año siguiente. Free state and federal tax filing   No cuente los gastos ocasionados en el año 2012 que usted pagó en el año 2013 como gastos relacionados con el trabajo en el año 2013. Free state and federal tax filing Quizás pueda reclamar un crédito adicional por dichos gastos en su declaración de impuestos del año 2013, pero tiene que calcularlo por separado. Free state and federal tax filing Vea Payments for prior year's expenses (Pagos por gastos del año anterior), bajo Amount of Credit (Cantidad del crédito) en la Publicación 503, en inglés. Free state and federal tax filing    Si incurrió en gastos en el año 2013 que no pagó hasta el año 2014, no los puede incluir cuando calcule el crédito del año 2013. Free state and federal tax filing Quizás pueda reclamar un crédito por esa cantidad en la declaración de impuestos del año 2014. Free state and federal tax filing Gastos reembolsados. Free state and federal tax filing   Si una agencia estatal de servicios sociales le paga una cantidad no tributable para reembolsarle algunos de sus gastos por el cuidado de su hijo o dependiente, no puede considerar esos gastos como gastos relacionados con el trabajo. Free state and federal tax filing Ejemplo. Free state and federal tax filing Usted pagó $3,000 en gastos relacionados con el trabajo. Free state and federal tax filing Una agencia estatal de servicios sociales le reembolsa $2,000. Free state and federal tax filing Puede usar sólamente $1,000 para calcular el crédito. Free state and federal tax filing Gastos médicos. Free state and federal tax filing   Algunos gastos por el cuidado de personas calificadas que no puedan cuidarse de sí mismas podrían reunir los requisitos para considerarse como gastos relacionados con el trabajo y también como gastos médicos. Free state and federal tax filing Puede usarlos de la manera que prefiera, pero no puede usar los mismos gastos para reclamar un crédito y también para declarar una deducción por gastos médicos. Free state and federal tax filing   Si usa estos gastos para calcular el crédito y son mayores que el límite del ingreso del trabajo o el límite de dinero, los cuales se explican más adelante, puede añadir a los gastos médicos la parte que excede del límite. Free state and federal tax filing Sin embargo, si usa el total de sus gastos para calcular la deducción de sus gastos médicos, no puede usar ninguna parte de los mismos para calcular el crédito. Free state and federal tax filing    Las cantidades que han sido excluidas de sus ingresos conforme al plan de cuidados de dependientes de su empleador no se pueden usar para declarar una deducción por gastos médicos. Free state and federal tax filing Beneficios para el Cuidado de Dependientes Si recibe beneficios para el cuidado de dependientes, el límite de dinero para propósitos del crédito podría ser disminuido. Free state and federal tax filing Vea más adelante Reducción del Límite de Dinero . Free state and federal tax filing No obstante, aun si no puede reclamar el crédito, quizás pueda declarar una exclusión o deducción por los beneficios para el cuidado de dependientes. Free state and federal tax filing Beneficios para el cuidado de dependientes. Free state and federal tax filing   Los beneficios para el cuidado de dependientes incluyen: Cantidades que su empleador le pague directamente a usted o directamente al proveedor de cuidados por el cuidado de su persona calificada mientras usted trabaje, El valor justo de mercado del cuidado en una guardería provista o financiada por su empleador y Aportaciones hechas por usted antes de la tasación de impuestos a una cuenta de gastos flexible para el cuidado de dependientes. Free state and federal tax filing Puede ser que su sueldo haya sido reducido para pagar esos beneficios. Free state and federal tax filing Si recibió beneficios como empleado, éstos deberían estar anotados en el recuadro 10 de su Formulario W-2. Free state and federal tax filing Vea Informe del empleado , más adelante. Free state and federal tax filing Los beneficios que usted recibió como socio deberían estar anotados en el recuadro 13 de su Anexo K-1 (Formulario 1065) con el código O. Free state and federal tax filing Anote la cantidad de dichos beneficios en la línea 12 de la Parte III del Formulario 2441. Free state and federal tax filing Exclusión o deducción. Free state and federal tax filing   Si su empleador provee beneficios para el cuidado de dependientes, conforme a un plan calificado, tal vez pueda excluir estos beneficios de sus ingresos. Free state and federal tax filing Su empleador le puede decir si su plan de beneficios reúne los requisitos. Free state and federal tax filing Para declarar la exclusión, tiene que llenar la Parte III del Formulario 2441. Free state and federal tax filing No puede usar el Formulario 1040EZ. Free state and federal tax filing   Si trabaja por cuenta propia y recibe beneficios de un plan calificado de beneficios para el cuidado de dependientes, se le considera empleador y empleado a la vez. Free state and federal tax filing Por lo tanto, no se le permite una exclusión del salario, sino una deducción en la línea 14 del Anexo C (Formulario 1040), en la línea 19 ó 28 del Anexo E (Formulario 1040), o en la línea 15 del Anexo F (Formulario 1040). Free state and federal tax filing Para declarar la deducción, tiene que usar el Formulario 2441. Free state and federal tax filing   La cantidad que se puede excluir o deducir se limita a la que sea menor entre las siguientes: La cantidad total de beneficios para el cuidado de dependientes que usted recibió durante el año, La cantidad total de gastos calificados en los que usted incurrió durante el año, Su ingreso del trabajo, El ingreso del trabajo de su cónyuge o $5,000 ($2,500 si son casados que presentan la declaración por separado). Free state and federal tax filing La definición del ingreso del trabajo para fines de la exclusión o deducción es igual a la definición que se usa para calcular el crédito, salvo que el ingreso del trabajo para fines de la exclusión o deducción no incluye los beneficios para el cuidado de dependientes recibidos por usted. Free state and federal tax filing Vea Límite del Ingreso del Trabajo, más adelante. Free state and federal tax filing    Cuando está calculando su exclusión o deducción, usted puede elegir incluir en su ingreso del trabajo lo que ha ganado por concepto de pago por combate no sujeto a impuestos. Free state and federal tax filing Tiene esta opción aun si usted elige no incluir esos pagos en su ingreso del trabajo para propósitos del crédito por ingreso del trabajo o el crédito por gastos del cuidado de menores y dependientes. Free state and federal tax filing Informe del empleado. Free state and federal tax filing   Su empleador tiene que entregarle a usted un Formulario W-2 (o informe parecido) que muestre en el recuadro 10 la cantidad total de los beneficios para el cuidado de dependientes que le fueron provistos a usted durante el año conforme a un plan calificado. Free state and federal tax filing Su empleador también incluirá en sus salarios, anotados en el recuadro 1 de su Formulario W-2, todos los beneficios para el cuidado de dependientes que exceden de los $5,000. Free state and federal tax filing Efecto de la exclusión sobre el crédito. Free state and federal tax filing   Si excluye de sus ingresos los beneficios para el cuidado de dependientes, la cantidad de los beneficios excluidos: No se incluye en sus gastos relacionados con el trabajo y Reduce el límite de dinero, explicado más adelante. Free state and federal tax filing Límite del Ingreso del Trabajo La cantidad de los gastos relacionados con el trabajo que usted puede utilizar para calcular su crédito no puede exceder: Del importe de su ingreso del trabajo del año, si está soltero al final del año ni Del que sea menor entre su ingreso del trabajo y el de su cónyuge durante el año, si están casados al final del año. Free state and federal tax filing El ingreso del trabajo se define bajo Requisito del Ingreso del Trabajo , anteriormente. Free state and federal tax filing En el caso del punto (2) anterior, utilice el total del ingreso del trabajo de su cónyuge durante todo el año, aunque estuviera casado solamente durante una parte del año. Free state and federal tax filing Cónyuge separado. Free state and federal tax filing   Si está legalmente separado o casado y no vive con su cónyuge (tal como se describe anteriormente bajo Requisito de la Declaración Conjunta ), a usted no se le considera casado para propósitos del límite del ingreso del trabajo. Free state and federal tax filing Use solamente su propio ingreso al calcular el límite del ingreso del trabajo. Free state and federal tax filing Cónyuge sobreviviente. Free state and federal tax filing   Si su cónyuge falleció durante el año y usted presenta una declaración conjunta como cónyuge sobreviviente, puede, pero no está obligado a, tomar en cuenta el ingreso del trabajo de su cónyuge fallecido durante el año. Free state and federal tax filing Leyes de los bienes gananciales. Free state and federal tax filing   Debe hacer caso omiso de las leyes de los bienes gananciales al calcular el ingreso del trabajo para este crédito. Free state and federal tax filing Si usted o cónyuge es estudiante o no puede cuidar de sí mismo. Free state and federal tax filing   Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo, se considera que tiene ingreso del trabajo. Free state and federal tax filing Se considera que su ingreso del trabajo mensual es de por lo menos $250 si hay una persona calificada en la vivienda de usted, o de por lo menos $500 si hay dos o más personas en su vivienda. Free state and federal tax filing Si su cónyuge trabaja. Free state and federal tax filing   Si su cónyuge trabaja durante ese mes, utilice $250 (o $500) o el ingreso del trabajo real de él o ella para ese mes, lo que sea mayor. Free state and federal tax filing Si su cónyuge reúne los requisitos por una parte de un mes. Free state and federal tax filing    Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo sólo por una parte del mes, la cantidad entera de $250 (o $500) todavía corresponde para ese mes. Free state and federal tax filing Usted es estudiante o no puede cuidar de sí mismo. Free state and federal tax filing   También corresponden estas reglas si usted es estudiante o no puede cuidar de sí mismo y presenta una declaración conjunta. Free state and federal tax filing Por cada mes o parte del mes que sea un estudiante o que no pueda cuidar de sí mismo, se considera que su ingreso del trabajo es por lo menos $250 (o $500). Free state and federal tax filing Si también trabaja durante ese mes, use la cantidad mayor de $250 (o $500) o su cantidad real de ingreso del trabajo para ese mes. Free state and federal tax filing Si ambos cónyuges reúnen los requisitos. Free state and federal tax filing   Si, en el mismo mes, tanto usted como su cónyuge son estudiantes a tiempo completo o no pueden cuidar de sí mismos, se puede considerar que sólo un cónyuge tiene este ingreso del trabajo de $250 (o $500) para ese mes. Free state and federal tax filing Límite de Dinero Existe un límite en la cantidad de gastos relacionados con el trabajo que se puede usar para calcular el crédito. Free state and federal tax filing El límite es $3,000 en el caso de una persona calificada, o $6,000 en el caso de dos o más personas calificadas. Free state and federal tax filing Si pagó gastos relacionados con el trabajo por el cuidado de dos o más personas calificadas, el límite aplicable es de $6,000. Free state and federal tax filing No hay necesidad de dividir dicho límite de $6,000 por igual entre ellas. Free state and federal tax filing Por ejemplo, si sus gastos relacionados con el trabajo por el cuidado de una persona calificada son de $3,200 y los gastos relacionados con el trabajo por otra persona calificada son de $2,800, puede utilizar el total, $6,000, al calcular el crédito. Free state and federal tax filing Límite anual. Free state and federal tax filing   El límite de dinero es un límite anual. Free state and federal tax filing La cantidad del límite de dinero se mantiene igual, sin importar cuánto tiempo durante el año tenga en su residencia a una persona calificada. Free state and federal tax filing Utilice el límite de $3,000 si pagó gastos relacionados con el trabajo para una persona calificada en algún momento del año. Free state and federal tax filing Utilice el límite de $6,000 si pagó gastos relacionados con el trabajo para más de una persona calificada en algún momento del año. Free state and federal tax filing Reducción del Límite de Dinero Si recibió beneficios para el cuidado de dependientes que usted excluye o deduce de sus ingresos, tiene que restar esa cantidad del límite de dinero que le corresponde. Free state and federal tax filing La reducción del límite de dinero se calcula en la Parte III del Formulario 2441. Free state and federal tax filing Vea la sección anterior, Beneficios para el Cuidado de Dependientes , para información sobre cómo excluir o deducir estos beneficios. Free state and federal tax filing Ejemplo 1. Free state and federal tax filing Jorge es viudo, tiene un hijo y gana $24,000 al año. Free state and federal tax filing Paga gastos relacionados con el trabajo de $2,900 por el cuidado de su hijo de 4 años de edad. Free state and federal tax filing Jorge reúne los requisitos para reclamar el crédito por gastos del cuidado de menores y dependientes. Free state and federal tax filing Su empleador paga $1,000 adicionales, conforme a un plan de beneficios para el cuidado de dependientes. Free state and federal tax filing Estos $1,000 se excluyen de los ingresos de Jorge. Free state and federal tax filing Aunque el límite de dinero para sus gastos relacionados con el trabajo es de $3,000 (una persona calificada), Jorge calcula su crédito basándose solamente en $2,000 de los $2,900 que pagó por gastos relacionados con el trabajo. Free state and federal tax filing Ésto se debe a que su límite de dinero se ha reducido como se muestra a continuación:   Reducción del Límite de Dinero de Jorge 1) Máximo de gastos permitidos para una persona calificada $3,000 2) Menos: Los beneficios para el cuidado de dependientes que Jorge excluye de sus ingresos −1,000 3) Reducción del límite de dinero sobre los gastos que Jorge puede utilizar para el crédito $2,000 Ejemplo 2. Free state and federal tax filing Ronaldo está casado y tanto él como su esposa trabajan. Free state and federal tax filing Cada uno tiene ingreso del trabajo superior a $6,000. Free state and federal tax filing Ellos tienen dos hijos, Anita y Antonio, de 2 y 4 años. Free state and federal tax filing Sus hijos asisten a un centro de cuidados para niños durante el día, el cual es controlado por el estado, y con licencia expedida por el mismo. Free state and federal tax filing Ronaldo tuvo $6,000 en gastos relacionados con su trabajo en el año. Free state and federal tax filing El empleador de Ronaldo ofrece un programa de ayuda para el cuidado de dependientes como parte de su plan cafeteria, el cual permite que los empleados efectúen aportaciones a un plan de gastos flexibles para el cuidado de dependientes (Dependent care flexible spending arrangement) antes de que se tasen impuestos sobre las mismas. Free state and federal tax filing Como parte de este programa, Ronaldo ha elegido tomar la exclusión máxima de $5,000 de su salario para pagar los gastos del cuidado de dependientes. Free state and federal tax filing Aunque el límite de dinero para los gastos relacionados con el trabajo es de $6,000 (para dos o más personas calificadas), Ronaldo calcula su crédito usando sólo $1,000 de los $6,000 que pagó por concepto de gastos relacionados con el trabajo. Free state and federal tax filing Esto se debe a la reducción de su límite de dinero, explicada a continuación. Free state and federal tax filing   Reducción del Límite de Dinero de Ronaldo 1) Máximo de gastos permitidos para dos personas calificadas $6,000 2) Menos: Los beneficios para el cuidado de dependientes elegidos del plan “cafetería” ofrecido por su empleador, y excluidos del ingreso de Ronaldo −5,000 3) Reducción del límite de dinero sobre los gastos que Ronaldo puede utilizar para el crédito $1,000 Cantidad de Crédito Para determinar la cantidad de su crédito, multiplique sus gastos relacionados con el trabajo (después de aplicar el límite del ingreso del trabajo y el límite de dinero) por el porcentaje correspondiente. Free state and federal tax filing Este porcentaje depende del ingreso bruto ajustado, como se refleja en la línea 38 del Formulario 1040 o la línea 22 del Formulario 1040A. Free state and federal tax filing La tabla siguiente muestra el porcentaje que deberá usar basado en el ingreso bruto ajustado:   SI su ingreso bruto ajustado es: ENTONCES el       Más de   Pero no más de   porcentaje es:       $0   $15,000   35%       15,000   17,000   34%       17,000   19,000   33%       19,000   21,000   32%       21,000   23,000   31%       23,000   25,000   30%       25,000   27,000   29%       27,000   29,000   28%       29,000   31,000   27%       31,000   33,000   26%       33,000   35,000   25%       35,000   37,000   24%       37,000   39,000   23%       39,000   41,000   22%       41,000   43,000   21%       43,000   No hay límite   20%   Cómo Reclamar el Crédito Para reclamar el crédito, puede presentar el Formulario 1040 o el Formulario 1040A. Free state and federal tax filing No puede reclamar el crédito en el Formulario 1040EZ. Free state and federal tax filing Formulario 1040 ó 1040A. Free state and federal tax filing   Tiene que completar el Formulario 2441 y adjuntar el mismo a su Formulario 1040 ó 1040A. Free state and federal tax filing Anote la cantidad del crédito en la línea 48 del Formulario 1040 o la línea 29 del Formulario 1040A. Free state and federal tax filing Límite de crédito. Free state and federal tax filing   En la mayoría de los casos, la cantidad de crédito que puede reclamar se limita a la cantidad de su impuesto. Free state and federal tax filing Para más información vea las Instrucciones del Formulario 2441. Free state and federal tax filing Crédito tributario no reembolsable. Free state and federal tax filing   No puede obtener un reembolso por parte alguna del crédito que supere este límite. Free state and federal tax filing Mantenimiento de documentación. Free state and federal tax filing Usted debería mantener datos y registros de los gastos relacionados con el trabajo. Free state and federal tax filing Además, si su dependiente o cónyuge no puede cuidar de sí mismo, los datos y registros que mantiene deben indicar tanto la forma como la duración de la incapacidad. Free state and federal tax filing Otros datos y documentos que debería mantener para respaldar su solicitud de crédito se describen anteriormente bajo Requisito de Identificación del Proveedor de Cuidados . Free state and federal tax filing Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Si le paga a alguien para que venga a su hogar y cuide a su dependiente o a su cónyuge, es posible que se le considere un empleador de empleados domésticos. Free state and federal tax filing Si es empleador de empleados domésticos, necesitará obtener un número de identificación del empleador (EIN) y quizás tenga que pagar impuestos sobre la nómina. Free state and federal tax filing Si las personas que trabajan en la residencia de usted son empleados autónomos, es decir, trabajan por cuenta propia, usted no es responsable de ninguno de los impuestos que se explican en esta sección. Free state and federal tax filing Las personas que trabajan por cuenta propia no son empleados domésticos. Free state and federal tax filing Por lo general, usted no es empleador de empleados domésticos si la persona que cuida a su dependiente o cónyuge presta el servicio de cuidados en su propia residencia o lugar de negocio. Free state and federal tax filing Si usa una agencia de empleo que tiene control sobre la clase de trabajo que realiza una niñera o acompañante que trabaja en la vivienda de usted, y sobre la manera en que se realiza el mismo, aquella persona no es su empleado. Free state and federal tax filing Dicho control podría incluir proveer reglas de conducta y aspecto personal y exigir la entrega de informes con regularidad. Free state and federal tax filing Si ese es el caso, usted no tiene que pagar impuestos sobre la nómina. Free state and federal tax filing Sin embargo, si una agencia sólo le entrega una lista de niñeros o niñeras y usted contrata a uno de los que encontró en esa lista y paga directamente al mismo por sus servicios, dicha persona podría ser su empleado. Free state and federal tax filing Si tiene un empleado doméstico usted podría estar sujeto a: Los impuestos del Seguro Social y Medicare, El impuesto federal sobre el desempleo y La retención del impuesto federal sobre el ingreso. Free state and federal tax filing Los impuestos del Seguro Social y Medicare, por lo general, son retenidos de la paga de los empleados, y los empleadores pagan una cantidad igual. Free state and federal tax filing El impuesto federal para el desempleo (FUTA, por sus siglas en inglés) lo paga solamente el empleador y son pagos por desempleo a empleados que hayan perdido su trabajo. Free state and federal tax filing El impuesto federal sobre el ingreso se retiene del sueldo total del empleado si él le pide que lo haga y usted está de acuerdo. Free state and federal tax filing Para más información sobre las responsabilidades tributarias de un empleador doméstico, vea la Publicación 926 y el Anexo H (Formulario 1040), en inglés, y las instrucciones correspondientes. Free state and federal tax filing Impuestos estatales sobre la nómina. Free state and federal tax filing   Es posible que también tenga que pagar el impuesto estatal de desempleo. Free state and federal tax filing Póngase en contacto con su oficina de impuestos estatales para el desempleo a fin de obtener más información. Free state and federal tax filing También debería averiguar si necesita pagar o cobrar otros impuestos estatales sobre la nómina o tener seguro de compensación al trabajador. Free state and federal tax filing Para una lista de agencias de impuestos estatales de desempleo, vísite el sitio web del U. Free state and federal tax filing S. Free state and federal tax filing Department of Labor (Departamento del Trabajo). Free state and federal tax filing Un enlace a este sitio web está en la Publicación 926, en inglés, o lo puede buscar en línea. Free state and federal tax filing Prev  Up  Next   Home   More Online Publications
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The Free State And Federal Tax Filing

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