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Freestatetaxreturn Publication 510 - Introductory Material Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Excise Taxes Not Covered What's New Medical device excise tax. Freestatetaxreturn  The Affordable Care Act (the “Act”) (Public Law 111-148, amended by Public Law 111-152) imposes a 2. Freestatetaxreturn 3% (. Freestatetaxreturn 023) excise tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device. Freestatetaxreturn The tax applies to sales of taxable medical devices after December 31, 2012. Freestatetaxreturn See Taxable Medical Devices in chapter 5, later. Freestatetaxreturn Tax on seasonal flu vaccines. Freestatetaxreturn  Sales of all vaccines against seasonal influenza are now subject to the section 4131 excise tax at the existing rate of $. Freestatetaxreturn 75 per dose of taxable vaccine. Freestatetaxreturn Previously, only trivalent influenza vaccines were subject to this tax. Freestatetaxreturn See Vaccines in chapter 5, later. Freestatetaxreturn Patient-centered outcomes research fee. Freestatetaxreturn  The Act imposes a fee on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4576) to help fund the Patient-Centered Outcomes Research Institute. Freestatetaxreturn The fee, required to be reported annually on the 2nd quarter Form 720 and paid by its due date, July 31st, is based on the average number of lives covered under the policy or plan. Freestatetaxreturn The fee applies to policy or plan years ending on or after October 1, 2012. Freestatetaxreturn See chapter 11, later. Freestatetaxreturn Extension of fuel tax credits. Freestatetaxreturn  The following section 6426 credits, previously expired on December 31, 2011, are retroactively extended. Freestatetaxreturn Biodiesel or renewable diesel mixture credit. Freestatetaxreturn Alternative fuel credit. Freestatetaxreturn Alternative fuel mixture credit. Freestatetaxreturn See Notice 2013–26 (fuel tax credits) on page 984 of I. Freestatetaxreturn R. Freestatetaxreturn B. Freestatetaxreturn 2013–18 at www. Freestatetaxreturn irs. Freestatetaxreturn gov/pub/irs-irbs/irb13-18. Freestatetaxreturn pdf; also see chapter 2, later. Freestatetaxreturn Alternative fuel mixture credit can be claimed on Schedule C (Form 720) only. Freestatetaxreturn  For alternative fuel mixtures produced after December 31, 2011, the section 6426 alternative fuel mixture credit can be claimed on Schedule C (Form 720) only, not on Form 4136, Credit for Federal Tax Paid on Fuels, or Schedule 3 (Form 8849), Claim for Refund of Excise Taxes, and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel, and kerosene. Freestatetaxreturn See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit in chapter 2, later. Freestatetaxreturn Expiration of alcohol fuel mixture credit. Freestatetaxreturn  The section 6426 alcohol fuel mixture credit expired after December 31, 2011. Freestatetaxreturn Expiration of alcohol fuels credits. Freestatetaxreturn  The section 40 alcohol, alcohol mixture, and small ethanol producer credits expired after December 31, 2011. Freestatetaxreturn Second generation biofuel producer credit and excise tax. Freestatetaxreturn  The section 40 cellulosic biofuel producer credit was retroactively extended to include fuel sold or used through January 2, 2013. Freestatetaxreturn After January 2, 2013, cellulosic biofuel is renamed second generation biofuel, which adds algae-based fuel. Freestatetaxreturn The second generation biofuel producer credit is for fuel sold or used after January 2, 2013, and before January 1, 2014. Freestatetaxreturn You are liable for an excise tax on each gallon of cellulosic or second generation biofuel at the rate you used to figure the credit if you do not use the fuel for the purposes described under Qualified Cellulosic Biofuel Production or Qualified Second Generation Biofuel Production, later. Freestatetaxreturn Report the tax on Form 720. Freestatetaxreturn See Cellulosic or Second Generation Biofuel Not Used as Fuel, later; also see Form 6478, Biofuel Producer Credit, for more information. Freestatetaxreturn Extension of section 40A biodiesel fuels credit. Freestatetaxreturn  The biodiesel fuels credit, previously expired on December 31, 2011, is retroactively extended. Freestatetaxreturn Future developments. Freestatetaxreturn  The IRS has created a page on IRS. Freestatetaxreturn gov that includes information about Publication 510 at www. Freestatetaxreturn irs. Freestatetaxreturn gov/pub510. Freestatetaxreturn Information about any future developments will be posted on that page. Freestatetaxreturn Reminders Publication 510 updates. Freestatetaxreturn  Publication 510 is not updated annually. Freestatetaxreturn Instead, it will be updated only when there are major changes in the tax law. Freestatetaxreturn Use of international air travel facilities. Freestatetaxreturn  Generally, the tax on the use of international air travel facilities increases annually. Freestatetaxreturn See the Instructions for Form 720 for the tax rate. Freestatetaxreturn For more information, see Air Transportation Taxes in chapter 4. Freestatetaxreturn Aviation fuels for use in foreign trade. Freestatetaxreturn  Aviation gasoline and kerosene for use in aviation are exempt from the leaking underground storage tank (LUST) tax. Freestatetaxreturn Arrow shafts, tax rate. Freestatetaxreturn  Generally, the tax on arrow shafts increases annually. Freestatetaxreturn See Form 720 for the tax rate. Freestatetaxreturn Disregarded entities and qualified subchapter S subsidiaries. Freestatetaxreturn  Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for excise tax and reporting purposes. Freestatetaxreturn QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos. Freestatetaxreturn 31, 51, and 117), register for most excise tax activities, and claim any refunds, credits, and payments under the entity's employer identification number (EIN). Freestatetaxreturn These actions cannot take place under the owner's taxpayer identification number (TIN). Freestatetaxreturn Some QSubs and disregarded entities may already have an EIN. Freestatetaxreturn However, if you are unsure, please call the IRS Business and Specialty Tax line at 1-800-829-4933. Freestatetaxreturn Generally, QSubs and eligible single-owner disregarded entities will continue to be treated as disregarded entities for other federal tax purposes (other than employment taxes). Freestatetaxreturn For more information on these regulations, see Treasury Decision (T. Freestatetaxreturn D. Freestatetaxreturn ) 9356, T. Freestatetaxreturn D. Freestatetaxreturn 9462, and T. Freestatetaxreturn D. Freestatetaxreturn 9596. Freestatetaxreturn You can find T. Freestatetaxreturn D. Freestatetaxreturn 9356 on page 675 of Internal Revenue Bulletin (I. Freestatetaxreturn R. Freestatetaxreturn B. Freestatetaxreturn ) 2007-39 at  www. Freestatetaxreturn irs. Freestatetaxreturn gov/pub/irs-irbs/irb07-39. Freestatetaxreturn pdf;  T. Freestatetaxreturn D. Freestatetaxreturn 9462 on page 504 of I. Freestatetaxreturn R. Freestatetaxreturn B. Freestatetaxreturn 2009-42 at  www. Freestatetaxreturn irs. Freestatetaxreturn gov/pub/irs-irbs/irb09-42. Freestatetaxreturn pdf;  and T. Freestatetaxreturn D. Freestatetaxreturn 9596 on page 84 of I. Freestatetaxreturn R. Freestatetaxreturn B. Freestatetaxreturn 2012-30 at  www. Freestatetaxreturn irs. Freestatetaxreturn gov/pub/irs-irbs/irb12-30. Freestatetaxreturn pdf. Freestatetaxreturn Registration for certain activities. Freestatetaxreturn  You are required to be registered for certain excise tax activities, such as blending of gasoline, diesel fuel, or kerosene outside the bulk transfer/terminal system. Freestatetaxreturn See the instructions for Form 637 for the list of activities for which you must register. Freestatetaxreturn Also see Registration Requirements under Fuel Taxes in chapter 1 for information on registration for activities related to fuel. Freestatetaxreturn Each business unit that has, or is required to have, a separate employer identification number must be registered. Freestatetaxreturn To apply for registration, complete Form 637 and provide the information requested in its instructions. Freestatetaxreturn If your application is approved, you will receive a Letter of Registration showing the activities for which you are registered, the effective date of the registration, and your registration number. Freestatetaxreturn A copy of Form 637 is not a Letter of Registration. Freestatetaxreturn Photographs of missing children. Freestatetaxreturn  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Freestatetaxreturn Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Freestatetaxreturn You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Freestatetaxreturn Introduction This publication covers the excise taxes for which you may be liable and which are reported on Form 720 and other forms. Freestatetaxreturn It also covers fuel tax credits and refunds. Freestatetaxreturn For information on fuel credits against income tax (the section 40 credits for the production of cellulosic biofuel and second generation biofuel, and the section 40A credit for biodiesel and renewable diesel used as fuel) see the instructions for Form 6478 and Form 8864, Biodiesel and Renewable Diesel Fuels Credit. Freestatetaxreturn Comments and suggestions. Freestatetaxreturn   We welcome your comments about this publication and your suggestions for future editions. Freestatetaxreturn   You can write to us at the following address: Internal Revenue Service Individual and Specialty Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Freestatetaxreturn NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Freestatetaxreturn Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Freestatetaxreturn   You can email us at taxforms@irs. Freestatetaxreturn gov. Freestatetaxreturn Please put “Publications Comment” on the subject line. Freestatetaxreturn You can also send us comments from www. Freestatetaxreturn irs. Freestatetaxreturn gov/Forms-&-Pubs/More-Information/ and select “Comment on Tax Forms and Publications”. Freestatetaxreturn   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Freestatetaxreturn Useful Items - You may want to see: Publication 509 Tax Calendars Form (and Instructions) 11-C Occupational Tax and Registration Return for Wagering 637 Application for Registration (For Certain Excise Tax Activities) 720 Quarterly Federal Excise Tax Return 720X Amended Quarterly Federal Excise Tax Return 730 Monthly Tax Return for Wagers 1363 Export Exemption Certificate 2290 Heavy Highway Vehicle Use Tax Return 2290(SP) Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras 4136 Credit for Federal Tax Paid on Fuels 6197 Gas Guzzler Tax 6478 Biofuel Producer Credit 6627 Environmental Taxes 8849 Claim for Refund of Excise Taxes, and Schedules 1–3, 5, 6, and 8 8864 Biodiesel and Renewable Diesel Fuels Credit Information Returns    Form 720-TO, Terminal Operator Report Form 720-CS, Carrier Summary Report   See How To Get Tax Help in chapter 17 for information about ordering forms and publications. Freestatetaxreturn Guidance    You can find Notice 2005-4 (fuel tax guidance) on page 289 of I. Freestatetaxreturn R. Freestatetaxreturn B. Freestatetaxreturn 2005-2 at www. Freestatetaxreturn irs. Freestatetaxreturn gov/pub/irs-irbs/irb05-02. Freestatetaxreturn pdf. Freestatetaxreturn Notice 2005-62 (biodiesel and aviation-grade kerosene) on page 443 of I. Freestatetaxreturn R. Freestatetaxreturn B. Freestatetaxreturn 2005-35 at www. Freestatetaxreturn irs. Freestatetaxreturn gov/pub/irs-irbs/irb05-35. Freestatetaxreturn pdf. Freestatetaxreturn Notice 2005-80 (LUST, kerosene, claims by credit card issuers, and mechanical dye injection) on page 953 of I. Freestatetaxreturn R. Freestatetaxreturn B. Freestatetaxreturn 2005-46 at www. Freestatetaxreturn irs. Freestatetaxreturn gov/pub/irs-irbs/irb05-46. Freestatetaxreturn pdf. Freestatetaxreturn Notice 2006-92 (alternative fuels and alternative fuel mixtures) on page 774 of I. Freestatetaxreturn R. Freestatetaxreturn B. Freestatetaxreturn 2006-43 at www. Freestatetaxreturn irs. Freestatetaxreturn gov/pub/irs-irbs/irb06-43. Freestatetaxreturn pdf. Freestatetaxreturn Notice 2008-110 (biodiesel and cellulosic biofuel) on page 1298 of I. Freestatetaxreturn R. Freestatetaxreturn B. Freestatetaxreturn 2008-51 at www. Freestatetaxreturn irs. Freestatetaxreturn gov/pub/irs-irbs/irb08-51. Freestatetaxreturn pdf. Freestatetaxreturn Notice 2010-68 (Alaska dyed diesel exemption) on page 576 of I. Freestatetaxreturn R. Freestatetaxreturn B. Freestatetaxreturn 2010-44 at www. Freestatetaxreturn irs. Freestatetaxreturn gov/pub/irs-irbs/irb10-44. Freestatetaxreturn pdf. Freestatetaxreturn Notice 2012-27 (fractional aircraft ownership programs fuel surtax) on page 849 of I. Freestatetaxreturn R. Freestatetaxreturn B. Freestatetaxreturn 2012-17 at www. Freestatetaxreturn irs. Freestatetaxreturn gov/pub/irs-irbs/irb12-17. Freestatetaxreturn pdf. Freestatetaxreturn Notice 2013-26 (fuel tax credits) on page 984 of I. Freestatetaxreturn R. Freestatetaxreturn B. Freestatetaxreturn 2013-18 at www. Freestatetaxreturn irs. Freestatetaxreturn gov/pub/irs-irbs/irb13-18. Freestatetaxreturn pdf. Freestatetaxreturn T. Freestatetaxreturn D. Freestatetaxreturn 9604 and Notice 2012–77 (medical device tax) on pages 730 and 781, respectively, of I. Freestatetaxreturn R. Freestatetaxreturn B. Freestatetaxreturn 2012-52 at www. Freestatetaxreturn irs. Freestatetaxreturn gov/pub/irs-irbs/irb12-52. Freestatetaxreturn pdf. Freestatetaxreturn T. Freestatetaxreturn D. Freestatetaxreturn 9602 (patient-centered outcomes research fee) on page 746 of I. Freestatetaxreturn R. Freestatetaxreturn B. Freestatetaxreturn 2012-52 at www. Freestatetaxreturn irs. Freestatetaxreturn gov/pub/irs-irbs/irb12-52. Freestatetaxreturn pdf. Freestatetaxreturn Revenue Procedure 2012-41 (inflation adjustments) on page 539 of I. Freestatetaxreturn R. Freestatetaxreturn B. Freestatetaxreturn 2012-45 at www. Freestatetaxreturn irs. Freestatetaxreturn gov/pub/irs-irbs/irb12-45. Freestatetaxreturn pdf. Freestatetaxreturn T. Freestatetaxreturn D. Freestatetaxreturn 9621 (indoor tanning services tax) on page 49 of I. Freestatetaxreturn R. Freestatetaxreturn B. Freestatetaxreturn 2013-28 at www. Freestatetaxreturn irs. Freestatetaxreturn gov/pub/irs-irbs/irb13-28. Freestatetaxreturn pdf. Freestatetaxreturn Excise Taxes Not Covered In addition to the taxes discussed in this publication, you may have to report certain other excise taxes. Freestatetaxreturn For tax forms relating to alcohol, firearms, and tobacco, visit the Alcohol and Tobacco Tax and Trade Bureau website at www. Freestatetaxreturn ttb. Freestatetaxreturn gov. Freestatetaxreturn Heavy highway vehicle use tax. Freestatetaxreturn   You report the federal excise tax on the use of certain trucks, truck tractors, and buses used on public highways on Form 2290, Heavy Highway Vehicle Use Tax Return. Freestatetaxreturn The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. Freestatetaxreturn Vans, pickup trucks, panel trucks, and similar trucks generally are not subject to this tax. Freestatetaxreturn Note. Freestatetaxreturn A Spanish version (Formulario 2290(SP)) is also available. Freestatetaxreturn See How To Get Tax Help in chapter 17. Freestatetaxreturn Registration of vehicles. Freestatetaxreturn   Generally, you must prove that you paid your heavy highway vehicle use tax to register your taxable vehicle with your state motor vehicle department or to enter the United States in a Canadian or Mexican registered taxable vehicle. Freestatetaxreturn Generally, a copy of Schedule 1 (Form 2290) is stamped by the IRS and returned to you as proof of payment. Freestatetaxreturn    If you have questions on Form 2290, see its separate instructions, or you can call the Form 2290 call site at 1-866-699-4096 (toll free) from the United States, and 1-859-669-5733 (not toll free) from Canada and Mexico. Freestatetaxreturn The hours of service are 8:00 a. Freestatetaxreturn m. Freestatetaxreturn to 6:00 p. Freestatetaxreturn m. Freestatetaxreturn Eastern time. Freestatetaxreturn Wagering tax and occupational tax. Freestatetaxreturn   The information on wagering tax can be found in the instructions for Form 730, Tax on Wagering, and Form 11-C, Occupational Tax and Registration Return for Wagering. Freestatetaxreturn Prev  Up  Next   Home   More Online Publications
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Taxpayers and Tax Professionals - Where to File Individual Tax Returns
Addresses by state for Forms 1040, 1040A, 1040EZ, 1040ES, 1040V, amended returns, and extensions (also addresses for taxpayers in foreign countries, U.S. possessions, or with other international filing characteristics)

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The Freestatetaxreturn

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