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Free tax forms Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Free tax forms Questions about innocent spouse relief. Free tax forms Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. Free tax forms  The period of time in which you may request equitable relief has been expanded. Free tax forms See How To Request Relief later. Free tax forms More information. Free tax forms   For more information about the latest developments on Publication 971, go to www. Free tax forms irs. Free tax forms gov/pub971. Free tax forms Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. Free tax forms This is called joint and several liability. Free tax forms Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. Free tax forms You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. Free tax forms In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. Free tax forms Three types of relief are available to married persons who filed joint returns. Free tax forms Innocent spouse relief. Free tax forms Separation of liability relief. Free tax forms Equitable relief. Free tax forms Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. Free tax forms See Community Property Laws , later. Free tax forms This publication explains these types of relief, who may qualify for them, and how to get them. Free tax forms You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. Free tax forms gov by entering “Innocent Spouse” in the search box. Free tax forms What this publication does not cover. Free tax forms   This publication does not discuss injured spouse relief. Free tax forms You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. Free tax forms If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. Free tax forms For more information, see Form 8379, Injured Spouse Allocation. Free tax forms Comments and suggestions. Free tax forms   We welcome your comments about this publication and your suggestions for future editions. Free tax forms   You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Free tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax forms   You can email us at taxforms@irs. Free tax forms gov. Free tax forms Please put “Publications Comment” on the subject line. Free tax forms You can also send us comments from www. Free tax forms irs. Free tax forms gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Free tax forms ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Free tax forms Ordering forms and publications. Free tax forms   Visit www. Free tax forms irs. Free tax forms gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Free tax forms  Internal Revenue Service 1201 N. Free tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. Free tax forms The IRS can help you with your request for innocent spouse relief. Free tax forms If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. Free tax forms Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev  Up  Next   Home   More Online Publications
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Tax Scams/Consumer Alerts

IRS YouTube Videos
Tax Scams: English | Spanish | ASL
 

Alert: New Email Phishing Scam

The IRS has been alerted to a new email phishing scam. The emails appear to be from the IRS Taxpayer Advocate Service and include a bogus case number and the following message:

“Your reported 2013 income is flagged for review due to a document processing error. Your case has been forwarded to the Taxpayer Advocate Service for resolution assistance. To avoid delays processing your 2013 filing contact the Taxpayer Advocate Service for resolution assistance.”

The recipient is directed to click on links that supposedly provide information about the "advocate" assigned to their case or that let them "review reported income."  The links lead to web pages that solicit personal information.

Taxpayers who get these messages should not respond to the email or click on the links. Instead, they should forward the scam emails to the IRS at phishing@irs.gov. For more information, visit the IRS's Report Phishing web page.

The Taxpayer Advocate Service is a legitimate IRS organization that helps taxpayers resolve federal tax issues that have not been resolved through the normal IRS channels. The IRS, including TAS, does not initiate contact with taxpayers by email, texting or any social media.


Tax Scams

Don't fall victim to tax scams. Remember — if it sounds too good to be true, it probably is. If you know of a tax fraud, you can report it to the IRS by sending completed Form 3949-A, Information Referral, to Internal Revenue Service, Fresno, CA 93888. You can download the form or call 1-800-829-3676 to order by mail.

Some of the other recent scams the IRS has seen include:

  • IR-2013-84, IRS Warns of Pervasive Telephone Scam
  • IR-2013-33, Don’t Fall Prey to the 2013 Dirty Dozen Tax Scams
  • IR-2011-73, IRS Urges Taxpayers to Avoid Becoming Victims of Tax Scams

Education is the best way to avoid the pitfalls of these “too good to be true” tax scams. For more information, see:


Phony Arguments

No matter how some things are sliced, they're still baloney. If someone tells you that you don't have to pay taxes, check out The Truth About Frivolous Tax Arguments. This IRS.gov exclusive addresses some of the more common false "legal" arguments made by those opposed to compliance with the federal tax laws. Each contention is briefly explained, followed by a discussion of the legal authority that rejects the contention. The second section deals with frivolous arguments encountered in collection due process cases. The final section illustrates penalties imposed on those pursuing frivolous cases.

IR-2011-23, IRS Debunks Frivolous Tax Arguments, highlights the issue and possible penalties.  

IR-2004-41 describes the increasingly strong penalties the courts have imposed from March 2003 to March 2004 on taxpayers who pursued frivolous cases to delay IRS collection actions.

IR-2003-28 details penalties the Tax Court imposed from April 2001 until early March 2003 for making frivolous Collection Due Process arguments.


Identity Theft Scams

The IRS has issued several consumer warnings about the fraudulent use of the IRS name or logo by scamsters trying to gain access to consumers’ financial information in order to steal their identity and assets. Scamsters will use the regular mail, telephone, fax or email to set up their victims. When identity theft takes place over the Internet (email), it is called phishing.

The IRS does not initiate taxpayer communications through email. Unsolicited email claiming to be from the IRS, or from an IRS-related component such as EFTPS, should be reported to the IRS at phishing@irs.gov.

Additionally, clicking on attachments to or links within an unsolicited email claiming to come from the IRS may download a malicious computer virus onto your computer.

Learn more about identity theft.

Learn how to protect your personal information.

You may also report instances of IRS-related phishing attempts and fraud to the Treasury Inspector General for Tax Administration at 1-800-366-4484.

Page Last Reviewed or Updated: 28-Mar-2014

The Free Tax Forms

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