File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Is It Too Late To File 2012 Tax Return

Taxes Software1040ez Instruction BookletFile State Income Tax OnlyDo You File Taxes If You Are UnemployedPrintable Tax Forms 2010Help Me File 1040ezState Tax Forms And InstructionsHow To Fill Out An Amended Tax ReturnWww Myfreetaxes Com TampaFreefilefillableformsUnemployment TaxesTaxact 2008 Free EfileFile Past TaxesFree Tax Preparation For Low IncomeState E FileFiling An Amended Tax Return 2013Irs 2012 TaxesFile My Taxes OnlineCan I Do My 2012 Taxes NowIrs Gov Amended Tax Return1040ez Form For 20111040nr Efile 20122010 1040 Tax FormFile State Tax OnlyFiling Amended ReturnsNeed 2009 TaxesFiling Previous Years TaxesWhere Do I Get State Tax FormsMyfreetaxes Com AchrFree Federal Tax Filing 2011State Tax FileFree Tax Filing OnlineTaxslayer 20121040 Ez Forms 20121040 Ez Forms Tax ReturnBlank Printable 1040ez FormMyfreetaxFree State Tax UsaE File 2012 Taxes FreeFile 2010 Income Tax

Is It Too Late To File 2012 Tax Return

Is it too late to file 2012 tax return 8. Is it too late to file 2012 tax return   Paying Tax Through Withholding or Estimated Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Notification of Alien Status Withholding From CompensationWithholding on Wages Withholding on Pensions Withholding on Tip Income Independent Contractors Withholding From Other IncomeTax Withheld on Partnership Income Withholding on Scholarships and Fellowship Grants Income Entitled to Tax Treaty BenefitsStudents, teachers, and researchers. Is it too late to file 2012 tax return Tax Withheld on Real Property Sales Social Security and Medicare TaxesStudents and Exchange Visitors Agricultural Workers Self-Employment Tax International Social Security Agreements Estimated Tax Form 1040-ES (NR)Fiscal year. Is it too late to file 2012 tax return Introduction This chapter discusses how to pay your U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return income tax as you earn or receive income during the year. Is it too late to file 2012 tax return In general, the federal income tax is a pay as you go tax. Is it too late to file 2012 tax return There are two ways to pay as you go. Is it too late to file 2012 tax return Withholding. Is it too late to file 2012 tax return If you are an employee, your employer probably withholds income tax from your pay. Is it too late to file 2012 tax return Tax may also be withheld from certain other income—including pensions, bonuses, commissions, and gambling winnings. Is it too late to file 2012 tax return In each case, the amount withheld is paid to the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Treasury in your name. Is it too late to file 2012 tax return Estimated tax. Is it too late to file 2012 tax return If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Is it too late to file 2012 tax return People who are in business for themselves generally will have to pay their tax this way. Is it too late to file 2012 tax return You may have to pay estimated tax if you receive income such as dividends, interest, rent, and royalties. Is it too late to file 2012 tax return Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. Is it too late to file 2012 tax return Topics - This chapter discusses: How to notify your employer of your alien status, Income subject to withholding of income tax, Exemptions from withholding, Social security and Medicare taxes, and Estimated tax rules. Is it too late to file 2012 tax return Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 901 U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Tax Treaties Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-9 Request for Taxpayer Identification Number and Certification 1040-ES (NR) U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Estimated Tax for Nonresident Alien Individuals 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Real Property Interests 13930 Application for Central Withholding Agreement See chapter 12 for information about getting these publications and forms. Is it too late to file 2012 tax return Notification of Alien Status You must let your employer know whether you are a resident or a nonresident alien so your employer can withhold the correct amount of tax from your wages. Is it too late to file 2012 tax return If you are a resident alien under the rules discussed in chapter 1, you must file Form W-9 or a similar statement with your employer. Is it too late to file 2012 tax return If you are a nonresident alien under those rules, you must furnish to your employer Form 8233 or Form W-8BEN, establishing that you are a foreign person, or Form W-4, establishing that your compensation is subject to graduated withholding at the same rates as resident aliens or U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizens. Is it too late to file 2012 tax return If you are a resident alien and you receive income other than wages (such as dividends and royalties) from sources within the United States, file Form W-9 or similar statement with the withholding agent (generally, the payer of the income) so the agent will not withhold tax on the income at the 30% (or lower treaty) rate. Is it too late to file 2012 tax return If you receive this type of income as a nonresident alien, file Form W-8BEN with the withholding agent so that the agent will withhold tax at the 30% (or lower treaty) rate. Is it too late to file 2012 tax return However, if the income is effectively connected with a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return trade or business, file Form W-8ECI instead. Is it too late to file 2012 tax return Withholding From Compensation The following discussion generally applies only to nonresident aliens. Is it too late to file 2012 tax return Tax is withheld from resident aliens in the same manner as U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizens. Is it too late to file 2012 tax return Wages and other compensation paid to a nonresident alien for services performed as an employee are usually subject to graduated withholding at the same rates as resident aliens and U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizens. Is it too late to file 2012 tax return Therefore, your compensation, unless it is specifically excluded from the term “wages” by law, or is exempt from tax by treaty, is subject to graduated withholding. Is it too late to file 2012 tax return Withholding on Wages If you are an employee and you receive wages subject to graduated withholding, you will be required to fill out a Form W-4. Is it too late to file 2012 tax return Also fill out Form W-4 for a scholarship or fellowship grant to the extent it represents payment for past, present, or future services and for which you are not claiming a tax treaty withholding exemption on Form 8233 (discussed later under Income Entitled to Tax Treaty Benefits). Is it too late to file 2012 tax return These are services you are required to perform as an employee and as a condition of receiving the scholarship or fellowship (or tuition reduction). Is it too late to file 2012 tax return Nonresident aliens should fill out Form W-4 using the following instructions instead of the instructions on the Form W-4. Is it too late to file 2012 tax return This is because of the restrictions on a nonresident alien's filing status, the limited number of personal exemptions a nonresident alien is allowed, and because a nonresident alien cannot claim the standard deduction. Is it too late to file 2012 tax return Enter your social security number (SSN) on line 2. Is it too late to file 2012 tax return Do not enter an individual taxpayer identification number (ITIN). Is it too late to file 2012 tax return Check only “Single” marital status on line 3 (regardless of your actual marital status). Is it too late to file 2012 tax return Claim only one allowance on line 5, unless you are a resident of Canada, Mexico, or South Korea, or a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return national. Is it too late to file 2012 tax return Write “Nonresident Alien” or “NRA” on the dotted line on line 6. Is it too late to file 2012 tax return You can request additional withholding on line 6 at your option. Is it too late to file 2012 tax return Do not claim “Exempt” withholding status on line 7. Is it too late to file 2012 tax return A U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return national is an individual who, although not a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizen, owes his or her allegiance to the United States. Is it too late to file 2012 tax return U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return nationals include American Samoans, and Northern Mariana Islanders who chose to become U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return nationals instead of U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizens. Is it too late to file 2012 tax return See Withholding on Scholarships and Fellowship Grants later, for how to fill out Form W-4 if you receive a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return source scholarship or fellowship grant that is not a payment for services. Is it too late to file 2012 tax return Students and business apprentices from India. Is it too late to file 2012 tax return   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you may claim an additional withholding allowance for the standard deduction. Is it too late to file 2012 tax return You can claim an additional withholding allowance for your spouse only if your spouse will have no gross income for 2013 and cannot be claimed as a dependent on another U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return taxpayer's 2013 return. Is it too late to file 2012 tax return You may also claim an additional withholding allowance for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizens. Is it too late to file 2012 tax return Household employees. Is it too late to file 2012 tax return   If you work as a household employee, your employer does not have to withhold income tax. Is it too late to file 2012 tax return However, you may agree to voluntary income tax withholding by filing a Form W-4 with your employer. Is it too late to file 2012 tax return The agreement goes into effect when your employer accepts the agreement by beginning the withholding. Is it too late to file 2012 tax return You or your employer may end the agreement by letting the other know in writing. Is it too late to file 2012 tax return Agricultural workers. Is it too late to file 2012 tax return   If you are an agricultural worker on an H-2A visa, your employer does not have to withhold income tax. Is it too late to file 2012 tax return However, your employer will withhold income tax only if you and your employer agree to withhold. Is it too late to file 2012 tax return In that case, you must provide your employer with a properly completed Form W-4. Is it too late to file 2012 tax return You can find more information about not having tax withheld at www. Is it too late to file 2012 tax return irs. Is it too late to file 2012 tax return gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. Is it too late to file 2012 tax return Wages Exempt From Withholding Wages that are exempt from U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return income tax under an income tax treaty are generally exempt from withholding. Is it too late to file 2012 tax return For information on how to claim this exemption from withholding, see Income Entitled to Tax Treaty Benefits , later. Is it too late to file 2012 tax return Wages paid to aliens who are residents of American Samoa, Canada, Mexico, Puerto Rico, or the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Virgin Islands may be exempt from withholding. Is it too late to file 2012 tax return The following paragraphs explain these exemptions. Is it too late to file 2012 tax return Residents of Canada or Mexico engaged in transportation-related employment. Is it too late to file 2012 tax return   Certain residents of Canada or Mexico who enter or leave the United States at frequent intervals are not subject to withholding on their wages. Is it too late to file 2012 tax return These persons either: Perform duties in transportation service between the United States and Canada or Mexico, or Perform duties connected to the construction, maintenance, or operation of a waterway, viaduct, dam, or bridge crossed by, or crossing, the boundary between the United States and Canada or the boundary between the United States and Mexico. Is it too late to file 2012 tax return    This employment is subject to withholding of social security and Medicare taxes unless the services are performed for a railroad. Is it too late to file 2012 tax return   To qualify for the exemption from withholding during a tax year, a Canadian or Mexican resident must give the employer a statement in duplicate with name, address, and identification number, certifying that the resident: Is not a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizen or resident, Is a resident of Canada or Mexico, whichever applies, and Expects to perform duties previously described during the tax year in question. Is it too late to file 2012 tax return   The statement can be in any form, but it must be dated and signed by the employee and must include a written declaration that it is made under the penalties of perjury. Is it too late to file 2012 tax return Residents of American Samoa and Puerto Rico. Is it too late to file 2012 tax return   If you are a nonresident alien employee who is a resident of American Samoa or Puerto Rico, wages for services performed in American Samoa or Puerto Rico are generally not subject to withholding unless you are an employee of the United States or any of its agencies in American Samoa or Puerto Rico. Is it too late to file 2012 tax return Residents of the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Virgin Islands. Is it too late to file 2012 tax return   Nonresident aliens who are bona fide residents of the U. Is it too late to file 2012 tax return S Virgin Islands are not subject to withholding of U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return tax on income earned while temporarily employed in the United States. Is it too late to file 2012 tax return This is because those persons pay their income tax to the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Virgin Islands. Is it too late to file 2012 tax return To avoid having tax withheld on income earned in the United States, bona fide residents of the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Virgin Islands should write a letter, in duplicate, to their employers, stating that they are bona fide residents of the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Virgin Islands and expect to pay tax on all income to the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Virgin Islands. Is it too late to file 2012 tax return Withholding on Pensions If you receive a pension as a result of personal services performed in the United States, the pension income is subject to the 30% (or lower treaty) rate of withholding. Is it too late to file 2012 tax return You may, however, have tax withheld at graduated rates on the portion of the pension that arises from the performance of services in the United States after December 31, 1986. Is it too late to file 2012 tax return You must fill out Form W-8BEN and give it to the withholding agent or payer before the income is paid or credited to you. Is it too late to file 2012 tax return Withholding on Tip Income Tips you receive during the year for services performed in the United States are subject to U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return income tax. Is it too late to file 2012 tax return Include them in taxable income. Is it too late to file 2012 tax return In addition, tips received while working for one employer, amounting to $20 or more in a month, are subject to graduated withholding. Is it too late to file 2012 tax return Independent Contractors If there is no employee-employer relationship between you and the person for whom you perform services, your compensation is subject to the 30% (or lower treaty) rate of withholding. Is it too late to file 2012 tax return However, if you are engaged in a trade or business in the United States during the tax year, your compensation for personal services as an independent contractor (independent personal services) may be entirely or partly exempt from withholding if you reach an agreement with the Internal Revenue Service on the amount of withholding required. Is it too late to file 2012 tax return An agreement that you reach with the IRS regarding withholding from your compensation for independent personal services is effective for payments covered by the agreement after it is agreed to by all parties. Is it too late to file 2012 tax return You must agree to timely file an income tax return for the current tax year. Is it too late to file 2012 tax return Central withholding agreements. Is it too late to file 2012 tax return   If you are a nonresident alien entertainer or athlete performing or participating in athletic events in the United States, you may be able to enter into a withholding agreement with the IRS for reduced withholding provided certain requirements are met. Is it too late to file 2012 tax return Under no circumstances will such a withholding agreement reduce taxes withheld to less than the anticipated amount of income tax liability. Is it too late to file 2012 tax return   File Form 13930 and the required attachments with the IRS to request a central withholding agreement. Is it too late to file 2012 tax return Either you or your authorized representative can file the form. Is it too late to file 2012 tax return It should be sent to the IRS at least 45 days before the tour begins or the event occurs. Is it too late to file 2012 tax return Exceptions will be considered on a case by case basis. Is it too late to file 2012 tax return   For more information on the CWA program, go to www. Is it too late to file 2012 tax return irs. Is it too late to file 2012 tax return gov/Individuals/International-Taxpayers/Central-Withholding-Agreements. Is it too late to file 2012 tax return Final payment exemption. Is it too late to file 2012 tax return   Your final payment of compensation during the tax year for independent personal services may be entirely or partly exempt from withholding. Is it too late to file 2012 tax return This exemption is available only once during your tax year and applies to a maximum of $5,000 of compensation. Is it too late to file 2012 tax return To obtain this exemption, you or your agent must give the following statements and information to the Commissioner or his delegate. Is it too late to file 2012 tax return A statement by each withholding agent from whom you have received gross income effectively connected with a trade or business in the United States during the tax year, showing the amount of income paid and the tax withheld. Is it too late to file 2012 tax return Each statement must be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. Is it too late to file 2012 tax return A statement by the withholding agent from whom you expect to receive the final payment of compensation, showing the amount of the payment and the amount of tax that would be withheld if a final payment exemption were not granted. Is it too late to file 2012 tax return This statement must also be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. Is it too late to file 2012 tax return A statement by you that you do not intend to receive any other income effectively connected with a trade or business in the United States during the current tax year. Is it too late to file 2012 tax return The amount of tax that has been withheld or paid under any other provision of the Internal Revenue Code or regulations for any income effectively connected with your trade or business in the United States during the current tax year. Is it too late to file 2012 tax return The amount of your outstanding tax liabilities, if any, including interest and penalties, from the current tax year or prior tax periods. Is it too late to file 2012 tax return Any provision of an income tax treaty under which a partial or complete exemption from withholding may be claimed, the country of your residence, and a statement of sufficient facts to justify an exemption under the treaty. Is it too late to file 2012 tax return A statement signed by you, and verified by a declaration that it is made under penalties of perjury, that all the information given is true and that to your knowledge no relevant information has been omitted. Is it too late to file 2012 tax return   If satisfied with the information, the IRS will determine the amount of your tentative income tax for the tax year on gross income effectively connected with your trade or business in the United States. Is it too late to file 2012 tax return Ordinary and necessary business expenses can be taken into account if proven to the satisfaction of the Commissioner or his delegate. Is it too late to file 2012 tax return   The Commissioner or his delegate will send you a letter, directed to the withholding agent, showing the amount of the final payment of compensation that is exempt from withholding and the amount that can be paid to you because of the exemption. Is it too late to file 2012 tax return You must give two copies of the letter to the withholding agent and must also attach a copy of the letter to your income tax return for the tax year for which the exemption is effective. Is it too late to file 2012 tax return Allowance for Personal Exemption Withholding on payments for independent personal services is generally based on the amount of your compensation payment minus the value of one exemption ($3,950 for 2014). Is it too late to file 2012 tax return To determine the income for independent personal services performed in the United States to which the 30% (or lower treaty) rate will apply, you are allowed one personal exemption if you are not a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return national and are not a resident of Canada, Mexico, or South Korea. Is it too late to file 2012 tax return For purposes of 30% withholding, the exemption is prorated at $10. Is it too late to file 2012 tax return 82 a day in 2014 for the period that labor or personal services are performed in the United States. Is it too late to file 2012 tax return To claim an exemption from withholding on the personal exemption amount, fill out the applicable parts of Form 8233 and give it to the withholding agent. Is it too late to file 2012 tax return Example. Is it too late to file 2012 tax return Eric Johannsen, who is a resident of Country X worked under a contract with a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return firm (not as an employee) in the United States for 100 days during 2014 before returning to his country. Is it too late to file 2012 tax return He earned $6,000 for the services performed (not considered wages) in the United States. Is it too late to file 2012 tax return Eric is married and has three dependent children. Is it too late to file 2012 tax return His wife is not employed and has no income subject to U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return tax. Is it too late to file 2012 tax return The amount of the personal exemption to be allowed against the income for his personal services performed within the United States in 2014 is $1,082 (100 days × $10. Is it too late to file 2012 tax return 82), and withholding at 30% is applied against the balance. Is it too late to file 2012 tax return Thus, $1,475. Is it too late to file 2012 tax return 40 in tax is withheld from Eric's earnings (30% of $4,918 ($6,000 − $1,082). Is it too late to file 2012 tax return U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return nationals or residents of Canada, Mexico, or South Korea. Is it too late to file 2012 tax return   If you are a nonresident alien who is a resident of Canada, Mexico, or South Korea, or who is a national of the United States, you are subject to the same 30% withholding on your compensation for independent personal services performed in the United States. Is it too late to file 2012 tax return However, if you are a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return national or a resident of Canada or Mexico, you are allowed the same personal exemptions as U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizens. Is it too late to file 2012 tax return For the 30% (or lower treaty) rate withholding, you can take $10. Is it too late to file 2012 tax return 82 per day for each allowable exemption in 2014. Is it too late to file 2012 tax return If you are a resident of South Korea, you are allowed personal exemptions for yourself and for your spouse and children who live with you in the United States at any time during the tax year. Is it too late to file 2012 tax return However, the additional exemptions for your spouse and children must be further prorated as explained in chapter 5 under Exemptions . Is it too late to file 2012 tax return Students and business apprentices from India. Is it too late to file 2012 tax return   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you are allowed an exemption for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return taxpayer's 2014 return. Is it too late to file 2012 tax return You are also allowed an exemption for each dependent not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizens. Is it too late to file 2012 tax return For the 30% (or lower treaty rate) withholding on compensation for independent personal services performed in the United States, you are allowed $10. Is it too late to file 2012 tax return 82 per day for each allowable exemption in 2014. Is it too late to file 2012 tax return Refund of Taxes Withheld in Error Multi-level marketing. Is it too late to file 2012 tax return   If you are a distributor for a multi-level marketing company who had taxes withheld in error, file a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return income tax return (Form 1040NR, Form 1040NR-EZ, or Form 1120-F) or, if a tax return has already been filed, a claim for refund (Form 1040X or amended Form 1120-F) to recover the amount withheld in error. Is it too late to file 2012 tax return You must also attach to the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return income tax return or claim for refund supporting information that includes, but is not limited to, the following items. Is it too late to file 2012 tax return A copy of your Form W-2, Form 1042-S, or Form 1099 to prove the amount of taxes withheld. Is it too late to file 2012 tax return A statement explaining why income reported on your Form W-2, Form 1042-S, or Form 1099 is not subject to U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return taxation. Is it too late to file 2012 tax return A statement listing all the dates you entered and left the United States during the taxable year. Is it too late to file 2012 tax return If the compensation is multi-year compensation, the statement must list all the dates you entered and left the United States during each of the taxable years to which the compensation is attributable. Is it too late to file 2012 tax return A copy of any documents or records that show the number of days you actually were present in the United States during the years listed. Is it too late to file 2012 tax return A statement providing: (a) the number of days (or unit of time less than a day, if appropriate) that personal services were performed in the United States in connection with recruiting, training, and supporting your lower-tier distributors; and (b) the total number of days (or unit of time less than a day, if appropriate) that personal services were performed globally in connection with recruiting, training, and supporting your lower-tier distributors. Is it too late to file 2012 tax return Any further relevant document or record supporting your claim that the taxes were withheld in error. Is it too late to file 2012 tax return Withholding From Other Income Other income subject to 30% withholding generally includes fixed or determinable income such as interest (other than portfolio interest), dividends, pensions and annuities, and gains from certain sales and exchanges, discussed in chapter 4. Is it too late to file 2012 tax return It also includes 85% of social security benefits paid to nonresident aliens. Is it too late to file 2012 tax return Refund of taxes withheld in error on social security benefits paid to resident aliens. Is it too late to file 2012 tax return   Social security benefits paid to a lawful permanent resident (green card holder) are not subject to 30% withholding. Is it too late to file 2012 tax return For U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return income tax purposes, green card holders continue to be resident aliens until their lawful permanent resident status under immigration laws is either taken away or is administratively or judicially determined to have been abandoned. Is it too late to file 2012 tax return See Green Card Test in chapter 1. Is it too late to file 2012 tax return If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. Is it too late to file 2012 tax return SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Is it too late to file 2012 tax return If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. Is it too late to file 2012 tax return You must also attach the following to your Form 1040 or 1040A. Is it too late to file 2012 tax return A copy of Form SSA-1042S, Social Security Benefit Statement. Is it too late to file 2012 tax return A copy of the “green card. Is it too late to file 2012 tax return ” A signed declaration that includes the following statements: The SSA should not have withheld income tax from my social security benefits because I am a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Is it too late to file 2012 tax return I am filing a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return income tax return for the tax year as a resident alien reporting all of my worldwide income. Is it too late to file 2012 tax return I have not claimed benefits for the tax year under an income tax treaty as the resident of a country other than the United States. Is it too late to file 2012 tax return Other income not subject to withholding of 30% (or lower treaty) rate. Is it too late to file 2012 tax return   The following income is not subject to withholding at the 30% (or lower treaty) rate if you file Form W-8ECI with the payer of the income. Is it too late to file 2012 tax return Income (other than compensation) that is effectively connected with your U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return trade or business. Is it too late to file 2012 tax return Income from real property that you choose to treat as effectively connected with a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return trade or business. Is it too late to file 2012 tax return See Income From Real Property in chapter 4 for details about this choice. Is it too late to file 2012 tax return   Special rules for withholding on partnership income, scholarships, and fellowships are explained next. Is it too late to file 2012 tax return Tax Withheld on Partnership Income If you are a foreign partner in a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return or foreign partnership, the partnership will withhold tax on your share of effectively connected taxable income (ECTI) from the partnership. Is it too late to file 2012 tax return You may be able to reduce your ECTI subject to withholding by certain partner-level deductions. Is it too late to file 2012 tax return Generally, you must use Form 8804-C for this purpose. Is it too late to file 2012 tax return See the Instructions for Form 8804-C for more information. Is it too late to file 2012 tax return The withholding rate on your share of effectively connected income is generally the highest rate of tax specified under section 1 of the Code (39. Is it too late to file 2012 tax return 6% for 2014). Is it too late to file 2012 tax return However, the partnership may withhold at the highest rate that applies to a particular type of income allocable to you if you gave the partnership the appropriate documentation. Is it too late to file 2012 tax return Long-term capital gain is an example of a particular type of income to which the highest tax rate applies. Is it too late to file 2012 tax return Claim the tax withheld as a credit on your 2014 Form 1040NR. Is it too late to file 2012 tax return The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. Is it too late to file 2012 tax return A partnership that is publicly traded will withhold tax on your actual distributions of effectively connected income. Is it too late to file 2012 tax return In this case the partnership will give you a statement on Form 1042-S, Foreign Person's U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Source Income Subject to Withholding. Is it too late to file 2012 tax return Withholding on Scholarships and Fellowship Grants There is no withholding on a qualified scholarship received by a candidate for a degree. Is it too late to file 2012 tax return See chapter 3. Is it too late to file 2012 tax return If you are a nonresident alien student or grantee with an “F,” “J,” “M,” or “Q” visa and you receive a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return source grant or scholarship that is not fully exempt, the withholding agent (usually the payer of the scholarship) withholds tax at 14% (or lower treaty rate) of the taxable part of the grant or scholarship that is not a payment for services. Is it too late to file 2012 tax return However, if you are not a candidate for a degree and the grant does not meet certain requirements, tax will be withheld at the 30% (or lower treaty) rate. Is it too late to file 2012 tax return Any part of a scholarship or fellowship grant that is a payment for services is subject to graduated withholding as discussed earlier under Withholding on Wages. Is it too late to file 2012 tax return Alternate Withholding Procedure Your withholding agent may choose to use an alternate procedure by asking you to fill out Form W-4 and the Personal Allowances Worksheet (attached to Form W-4). Is it too late to file 2012 tax return Use the following instructions instead of the Form W-4 instructions to complete the worksheet. Is it too late to file 2012 tax return Line A. Is it too late to file 2012 tax return   Enter the total of the following amounts on line A. Is it too late to file 2012 tax return Personal exemption. Is it too late to file 2012 tax return   Include the prorated part of your allowable personal exemption. Is it too late to file 2012 tax return Figure the amount by multiplying the number of days you expect to be in the United States in 2014 by the daily exemption amount ($10. Is it too late to file 2012 tax return 82). Is it too late to file 2012 tax return Expenses. Is it too late to file 2012 tax return   Include expenses that will be deductible on your return. Is it too late to file 2012 tax return These include away-from-home expenses (meals, lodging, and transportation), certain state and local income taxes, charitable contributions, and casualty losses, discussed earlier under Itemized Deductions in chapter 5. Is it too late to file 2012 tax return They also include business expenses, moving expenses, and the IRA deduction discussed under Deductions in chapter 5. Is it too late to file 2012 tax return Nontaxable grant or scholarship. Is it too late to file 2012 tax return   Include the part of your grant or scholarship that is not taxable under U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return law or under a tax treaty. Is it too late to file 2012 tax return Line B. Is it too late to file 2012 tax return   Enter -0- unless the following paragraph applies to you. Is it too late to file 2012 tax return   If you are a student who qualifies under Article 21(2) of the United States-India Income Tax Treaty, and you are not claiming deductions for away-from-home expenses or other itemized deductions (discussed earlier), enter the standard deduction on line B. Is it too late to file 2012 tax return The standard deduction amount for 2013 is $6,100. Is it too late to file 2012 tax return Lines C and D. Is it too late to file 2012 tax return   Enter -0- on both lines unless the following paragraphs apply to you. Is it too late to file 2012 tax return   If you are a resident of Canada, Mexico, South Korea, or a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return national, an additional daily exemption amount may be allowed for your spouse and each of your dependents. Is it too late to file 2012 tax return   If you are a resident of India who is eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you can claim an additional daily exemption amount for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return taxpayer's 2014 return. Is it too late to file 2012 tax return You can also claim an additional amount for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizens. Is it too late to file 2012 tax return   Enter any additional amount for your spouse on line C. Is it too late to file 2012 tax return Enter any additional amount for your dependents on line D. Is it too late to file 2012 tax return Lines E, F, and G. Is it too late to file 2012 tax return   No entries should be made on lines E, F, and G. Is it too late to file 2012 tax return Line H. Is it too late to file 2012 tax return   Add the amounts on lines A through D and enter the total on line H. Is it too late to file 2012 tax return Form W-4. Is it too late to file 2012 tax return   Complete lines 1 through 4 of Form W-4. Is it too late to file 2012 tax return Sign and date the form and give it with the Personal Allowances Worksheet to your withholding agent. Is it too late to file 2012 tax return   If you file a Form W-4 to reduce or eliminate the withholding on your scholarship or grant, you must file an annual U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return income tax return to be allowed the exemptions and deductions you claimed on that form. Is it too late to file 2012 tax return If you are in the United States during more than one tax year, you must attach a statement to your yearly Form W-4 indicating that you have filed a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return income tax return for the previous year. Is it too late to file 2012 tax return If you have not been in the United States long enough to be required to file a return, you must attach a statement to your Form W-4 saying you will file a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return income tax return when required. Is it too late to file 2012 tax return After the withholding agent has accepted your Form W-4, tax will be withheld on your scholarship or grant at the graduated rates that apply to wages. Is it too late to file 2012 tax return The gross amount of the income is reduced by the amount on line H of the worksheet and the withholding tax is figured on the remainder. Is it too late to file 2012 tax return You will receive a Form 1042-S from the withholding agent (usually the payer of your grant) showing the gross amount of your taxable scholarship or fellowship grant less the withholding allowance amount, the tax rate, and the amount of tax withheld. Is it too late to file 2012 tax return Use this form to prepare your annual U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return income tax return. Is it too late to file 2012 tax return Income Entitled to Tax Treaty Benefits If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, tax for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim a tax treaty withholding exemption. Is it too late to file 2012 tax return Generally, you do this by filing either Form W-8BEN or Form 8233 with the withholding agent. Is it too late to file 2012 tax return File Form W-8BEN for income that is not personal services income. Is it too late to file 2012 tax return File Form 8233 for personal services income as discussed next. Is it too late to file 2012 tax return Employees and independent contractors. Is it too late to file 2012 tax return   If you perform personal services as an employee or as an independent contractor and you can claim an exemption from withholding on that personal service income because of a tax treaty, give Form 8233 to each withholding agent from whom amounts will be received. Is it too late to file 2012 tax return   Even if you submit Form 8233, the withholding agent may have to withhold tax from your income. Is it too late to file 2012 tax return This is because the factors on which the treaty exemption is based may not be determinable until after the close of the tax year. Is it too late to file 2012 tax return In this case, you must file Form 1040NR (or Form 1040NR-EZ if you qualify) to recover any overwithheld tax and to provide the IRS with proof that you are entitled to the treaty exemption. Is it too late to file 2012 tax return Students, teachers, and researchers. Is it too late to file 2012 tax return   Students, teachers, and researchers must attach the appropriate statement shown in Appendix A (for students) or Appendix B (for teachers and researchers) at the end of this publication to the Form 8233 and give it to the withholding agent. Is it too late to file 2012 tax return For treaties not listed in the appendices, attach a statement in a format similar to those for other treaties. Is it too late to file 2012 tax return   If you received a scholarship or fellowship and personal services income from the same withholding agent, use Form 8233 to claim an exemption from withholding based on a tax treaty for both types of income. Is it too late to file 2012 tax return Special events and promotions. Is it too late to file 2012 tax return   Withholding at the full 30% rate is required for payments made to a nonresident alien or foreign corporation for gate receipts (or television or other receipts) from rock music festivals, boxing promotions, and other entertainment or sporting events, unless the withholding agent has been specifically advised otherwise by letter from the IRS. Is it too late to file 2012 tax return Form 13930 is used to request a reduction in withholding. Is it too late to file 2012 tax return Withholding may be required even if the income may be exempt from taxation by provisions of a tax treaty. Is it too late to file 2012 tax return One reason for this is that the partial or complete exemption is usually based on factors that cannot be determined until after the close of the tax year. Is it too late to file 2012 tax return You will be required to pay U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return tax, at the time of your departure from the United States, on any income for which you incorrectly claimed a treaty exemption. Is it too late to file 2012 tax return For more details on treaty provisions that apply to compensation, see Publication 901. Is it too late to file 2012 tax return Tax Withheld on Real Property Sales If you are a nonresident alien and you dispose of a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return real property interest, the transferee (buyer) of the property generally must withhold a tax equal to 10% of the amount realized on the disposition. Is it too late to file 2012 tax return A distribution by a qualified investment entity to a nonresident alien shareholder that is treated as gain from the sale or exchange of a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return real property interest by the shareholder is subject to withholding at 35%. Is it too late to file 2012 tax return Withholding is also required on certain distributions and other transactions by domestic or foreign corporations, partnerships, trusts, and estates. Is it too late to file 2012 tax return These rules are covered in Publication 515. Is it too late to file 2012 tax return For information on the tax treatment of dispositions of U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return real property interests, see Real Property Gain or Loss in chapter 4. Is it too late to file 2012 tax return If you are a partner in a domestic partnership, and the partnership disposes of a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return real property interest at a gain, the partnership will withhold tax on the amount of gain allocable to its foreign partners. Is it too late to file 2012 tax return Your share of the income and tax withheld will be reported to you on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, or Form 1042-S, Foreign Person's U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Source Income Subject to Withholding (in the case of a publicly traded partnership). Is it too late to file 2012 tax return Withholding is not required in the following situations. Is it too late to file 2012 tax return The property is acquired by the buyer for use as a residence and the amount realized (sales price) is not more than $300,000. Is it too late to file 2012 tax return The property disposed of is an interest in a domestic corporation if any class of stock of the corporation is regularly traded on an established securities market. Is it too late to file 2012 tax return However, this exception does not apply to certain dispositions of substantial amounts of non-publicly traded interests in publicly traded corporations. Is it too late to file 2012 tax return The property disposed of is an interest in a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return corporation that is not regularly traded on an established market and you (the seller) give the buyer a copy of a statement issued by the corporation certifying that the interest is not a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return real property interest. Is it too late to file 2012 tax return You (the seller) give the buyer a certification stating, under penalties of perjury, that you are not a foreign person, and containing your name, U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return taxpayer identification number, and home address. Is it too late to file 2012 tax return You can give the certification to a qualified substitute. Is it too late to file 2012 tax return The qualified substitute gives the buyer a statement, under penalties of perjury, that the certification is in the possession of the qualified substitute. Is it too late to file 2012 tax return For this purpose, a qualified substitute is (a) the person (including any attorney or title company) responsible for closing the transaction, other than your agent, and (b) the buyer's agent. Is it too late to file 2012 tax return The buyer receives a withholding certificate from the Internal Revenue Service. Is it too late to file 2012 tax return You give the buyer written notice that you are not required to recognize any gain or loss on the transfer because of a nonrecognition provision in the Internal Revenue Code or a provision in a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return tax treaty. Is it too late to file 2012 tax return The buyer must file a copy of the notice with the Ogden Service Center, P. Is it too late to file 2012 tax return O. Is it too late to file 2012 tax return Box 409101, Ogden, UT 84409. Is it too late to file 2012 tax return You must verify the notice as true and sign it under penalties of perjury. Is it too late to file 2012 tax return The notice must contain the following information. Is it too late to file 2012 tax return A statement that the notice is a notice of nonrecognition under regulation section 1. Is it too late to file 2012 tax return 1445-2(d)(2). Is it too late to file 2012 tax return Your name, taxpayer identification number, and home address. Is it too late to file 2012 tax return A statement that you are not required to recognize any gain or loss on the transfer. Is it too late to file 2012 tax return A brief description of the transfer. Is it too late to file 2012 tax return A brief summary of the law and facts supporting your claim that recognition of gain or loss is not required. Is it too late to file 2012 tax return You may not give the buyer a written notice for any of the following transfers: the sale of your main home on which you exclude gain, a like-kind exchange that does not qualify for nonrecognition treatment in its entirety, or a deferred like-kind exchange that has not been completed at the time the buyer must file Form 8288. Is it too late to file 2012 tax return Instead, a withholding certificate (described next) must be obtained. Is it too late to file 2012 tax return The amount you realize on the transfer of a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return real property interest is zero. Is it too late to file 2012 tax return The property is acquired by the United States, a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return state or possession, a political subdivision, or the District of Columbia. Is it too late to file 2012 tax return The distribution is from a domestically controlled qualified investment entity (QIE) and is treated as a distribution of a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return real property interest only because an interest in the entity was disposed of in an applicable wash sale transaction. Is it too late to file 2012 tax return For the definition of a QIE, see Qualified investment entities under Real Property Gain or Loss, earlier. Is it too late to file 2012 tax return See Wash sale under Real Property Gain or Loss in chapter 4. Is it too late to file 2012 tax return The certifications in (3) and (4) must be disregarded by the buyer if the buyer or qualified substitute has actual knowledge, or receives notice from a seller's or buyer's agent (or substitute), that they are false. Is it too late to file 2012 tax return This also applies to the qualified substitute's statement under (4). Is it too late to file 2012 tax return Withholding certificates. Is it too late to file 2012 tax return   The tax required to be withheld on a disposition can be reduced or eliminated under a withholding certificate issued by the IRS. Is it too late to file 2012 tax return Either you or the buyer can request a withholding certificate. Is it too late to file 2012 tax return   A withholding certificate can be issued due to any of the following. Is it too late to file 2012 tax return The IRS determines that reduced withholding is appropriate because either: The amount required to be withheld would be more than your maximum tax liability, or Withholding of the reduced amount would not jeopardize collection of the tax. Is it too late to file 2012 tax return All of your realized gain is exempt from U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return tax. Is it too late to file 2012 tax return You or the buyer enters into an agreement for the payment of tax providing security for the tax liability. Is it too late to file 2012 tax return   Get Publication 515 and Form 8288-B for information on procedures to request a withholding certificate. Is it too late to file 2012 tax return Credit for tax withheld. Is it too late to file 2012 tax return   The buyer must report and pay over the withheld tax within 20 days after the transfer using Form 8288, U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Withholding Tax Return for Dispositions by Foreign Persons of U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Real Property Interests. Is it too late to file 2012 tax return This form is filed with the IRS with copies A and B of Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Real Property Interests. Is it too late to file 2012 tax return Copy B of this statement will be stamped received by the IRS and returned to you (the seller) if the statement is complete and includes your taxpayer identification number (TIN). Is it too late to file 2012 tax return You must file Copy B with your tax return to take credit for the tax withheld. Is it too late to file 2012 tax return   A stamped copy of Form 8288-A will not be provided to you if your TIN is not included on that form. Is it too late to file 2012 tax return The IRS will send you a letter requesting the TIN and providing instructions for how to get a TIN. Is it too late to file 2012 tax return When you provide the IRS with a TIN, the IRS will provide you with a stamped Copy B of Form 8288-A. Is it too late to file 2012 tax return Social Security and Medicare Taxes If you work as an employee in the United States, you must pay social security and Medicare taxes in most cases. Is it too late to file 2012 tax return Your payments of these taxes contribute to your coverage under the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return social security system. Is it too late to file 2012 tax return Social security coverage provides retirement benefits, survivors and disability benefits, and medical insurance (Medicare) benefits to individuals who meet certain eligibility requirements. Is it too late to file 2012 tax return In most cases, the first $113,700 of taxable wages received in 2013 for services performed in the United States is subject to social security tax. Is it too late to file 2012 tax return All taxable wages are subject to Medicare tax. Is it too late to file 2012 tax return Your employer deducts these taxes from each wage payment. Is it too late to file 2012 tax return Your employer must deduct these taxes even if you do not expect to qualify for social security or Medicare benefits. Is it too late to file 2012 tax return You can claim a credit for excess social security tax on your income tax return if you have more than one employer and the amount deducted from your combined wages for 2013 is more than $7,049. Is it too late to file 2012 tax return 40. Is it too late to file 2012 tax return Use the appropriate worksheet in chapter 3 of Publication 505, Tax Withholding and Estimated Tax, to figure your credit. Is it too late to file 2012 tax return If any one employer deducted more than $7,049. Is it too late to file 2012 tax return 40, you cannot claim a credit for that amount. Is it too late to file 2012 tax return Ask your employer to refund the excess. Is it too late to file 2012 tax return If your employer does not refund the excess, you can file a claim for refund using Form 843. Is it too late to file 2012 tax return In general, U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return social security and Medicare taxes apply to payments of wages for services performed as an employee in the United States, regardless of the citizenship or residence of either the employee or the employer. Is it too late to file 2012 tax return In limited situations, these taxes apply to wages for services performed outside the United States. Is it too late to file 2012 tax return Your employer should be able to tell you if social security and Medicare taxes apply to your wages. Is it too late to file 2012 tax return You cannot make voluntary payments if no taxes are due. Is it too late to file 2012 tax return Additional Medicare Tax. Is it too late to file 2012 tax return   Beginning in 2013, in addition to the Medicare tax, a 0. Is it too late to file 2012 tax return 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $250,000 if married filing jointly, $125,000 if married filing separately, or $200,000 for any other filing status. Is it too late to file 2012 tax return   There are no special rules for nonresident aliens for purposes of Additional Medicare Tax. Is it too late to file 2012 tax return Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. Is it too late to file 2012 tax return   Your employer is responsible for withholding the 0. Is it too late to file 2012 tax return 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in the calendar year. Is it too late to file 2012 tax return If you intend to file a joint return and you anticipate that you and your spouse's individual wages are not going to be more than $200,000 but your combined wages and self-employment income are going to be more than $250,000, you may want to request additional withholding on Form W-4 and/or make estimated tax payments. Is it too late to file 2012 tax return   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). Is it too late to file 2012 tax return    See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. Is it too late to file 2012 tax return For more information on Additional Medicare Tax, go to IRS. Is it too late to file 2012 tax return gov and enter “Additional Medicare Tax” in the search box. Is it too late to file 2012 tax return   Self-employed individuals may also be required to pay Additional Medicare Tax. Is it too late to file 2012 tax return See Self-Employment Tax , later. Is it too late to file 2012 tax return Students and Exchange Visitors Generally, services performed by you as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if the services are performed to carry out the purpose for which you were admitted to the United States. Is it too late to file 2012 tax return This means that there will be no withholding of social security or Medicare taxes from the pay you receive for these services. Is it too late to file 2012 tax return These types of services are very limited, and generally include only on-campus work, practical training, and economic hardship employment. Is it too late to file 2012 tax return Social security and Medicare taxes will be withheld from your pay for these services if you are considered a resident alien as discussed in chapter 1, even though your nonimmigrant classification (“F,” “J,” “M,” or “Q”) remains the same. Is it too late to file 2012 tax return Services performed by a spouse or minor child of nonimmigrant aliens with the classification of “F-2,” “J-2,” “M-2,” and “Q-3” are covered under social security. Is it too late to file 2012 tax return Nonresident Alien Students If you are a nonresident alien temporarily admitted to the United States as a student, you generally are not permitted to work for a wage or salary or to engage in business while you are in the United States. Is it too late to file 2012 tax return In some cases, a student admitted to the United States in “F-1,” “M-1,” or “J-1” status is granted permission to work. Is it too late to file 2012 tax return Social security and Medicare taxes are not withheld from pay for the work unless the student is considered a resident alien. Is it too late to file 2012 tax return Any student who is enrolled and regularly attending classes at a school may be exempt from social security and Medicare taxes on pay for services performed for that school. Is it too late to file 2012 tax return The U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Citizenship and Immigration Services (USCIS) permits on-campus work for students in “F-1” status if it does not displace a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return resident. Is it too late to file 2012 tax return On-campus work means work performed on the school's premises. Is it too late to file 2012 tax return On-campus work includes work performed at an off-campus location that is educationally affiliated with the school. Is it too late to file 2012 tax return On-campus work under the terms of a scholarship, fellowship, or assistantship is considered part of the academic program of a student taking a full course of study and is permitted by the USCIS. Is it too late to file 2012 tax return Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien. Is it too late to file 2012 tax return If services performed by a nonresident alien student are not considered as performed to carry out the purpose for which the student was admitted to the United States, social security and Medicare taxes will be withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. Is it too late to file 2012 tax return Exchange Visitors Exchange visitors are temporarily admitted to the United States under section 101(a)(15)(J) of the Immigration and Nationality Act. Is it too late to file 2012 tax return Social security and Medicare taxes are not withheld on pay for services of an exchange visitor who has been given permission to work and who possesses or obtains a letter of authorization from the sponsor unless the exchange visitor is considered a resident alien. Is it too late to file 2012 tax return If services performed by an exchange visitor are not considered as performed to carry out the purpose for which the visitor was admitted to the United States, social security and Medicare taxes are withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. Is it too late to file 2012 tax return Nonresident aliens temporarily admitted to the United States as participants in international cultural exchange programs under section 101(a)(15)(Q) of the Immigration and Nationality Act may be exempt from social security and Medicare taxes. Is it too late to file 2012 tax return The employer must be the petitioner through whom the alien obtained the “Q” visa. Is it too late to file 2012 tax return Social security and Medicare taxes are not withheld from pay for this work unless the alien is considered a resident alien. Is it too late to file 2012 tax return Refund of Taxes Withheld in Error If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Is it too late to file 2012 tax return If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Is it too late to file 2012 tax return Attach the following items to Form 843. Is it too late to file 2012 tax return A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld. Is it too late to file 2012 tax return A copy of your visa. Is it too late to file 2012 tax return Form I-94 (or other documentation showing your dates of arrival or departure). Is it too late to file 2012 tax return If you have an F-1 visa, documentation showing permission to work in the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return If you have a J-1 visa, documentation showing permission to work in the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return A statement from your employer indicating the amount of the reimbursement your employer provided and the amount of the credit or refund your employer claimed or you authorized your employer to claim. Is it too late to file 2012 tax return If you cannot obtain this statement from your employer, you must provide this information on your own statement and explain why you are not attaching a statement from your employer or on Form 8316 claiming your employer will not issue the refund. Is it too late to file 2012 tax return If you were exempt from social security and Medicare tax for only part of the year, pay statements showing the tax paid during the period you were exempt. Is it too late to file 2012 tax return File Form 843 (with attachments) with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038. Is it too late to file 2012 tax return Do not use Form 843 to request a refund of Additional Medicare Tax. Is it too late to file 2012 tax return If Additional Medicare Tax was withheld from your pay in error, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959 with Form 1040 or 1040NR. Is it too late to file 2012 tax return If Additional Medicare Tax was withheld in error in a prior year for which you already filed Form 1040 or 1040NR, you must file Form 1040X, Amended U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Individual Income Tax Return, for the prior year in which the wages or compensation were originally received to recover the Additional Medicare Tax withheld in error. Is it too late to file 2012 tax return See the Instructions for Form 1040X. Is it too late to file 2012 tax return Agricultural Workers Agricultural workers temporarily admitted into the United States on H-2A visas are exempt from social security and Medicare taxes on compensation paid to them for services performed in connection with the H-2A visa. Is it too late to file 2012 tax return You can find more information about not having tax withheld at www. Is it too late to file 2012 tax return irs. Is it too late to file 2012 tax return gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. Is it too late to file 2012 tax return Self-Employment Tax Self-employment tax is the social security and Medicare taxes for individuals who are self-employed. Is it too late to file 2012 tax return Nonresident aliens are not subject to self-employment tax unless an international social security agreement in effect determines that they are covered under the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return social security system. Is it too late to file 2012 tax return Residents of the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are considered U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return residents for this purpose and are subject to the self-employment tax. Is it too late to file 2012 tax return Resident aliens must pay self-employment tax under the same rules that apply to U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizens. Is it too late to file 2012 tax return However, a resident alien employed by an international organization, a foreign government, or a wholly-owned instrumentality of a foreign government is not subject to the self-employment tax on income earned in the United States. Is it too late to file 2012 tax return Self-employment income you receive while you are a resident alien is subject to self-employment tax even if it was paid for services you performed as a nonresident alien. Is it too late to file 2012 tax return Example. Is it too late to file 2012 tax return Bill Jones is an author engaged in the business of writing books. Is it too late to file 2012 tax return Bill had several books published in a foreign country while he was a citizen and resident of that country. Is it too late to file 2012 tax return During 2013, Bill entered the United States as a resident alien. Is it too late to file 2012 tax return After becoming a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return resident, he continued to receive royalties from his foreign publisher. Is it too late to file 2012 tax return Bill reports his income and expenses on the cash basis (he reports income on his tax return when received and deducts expenses when paid). Is it too late to file 2012 tax return Bill's 2013 self-employment income includes the royalties received after he became a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return resident even though the books were published while he was a nonresident alien. Is it too late to file 2012 tax return This royalty income is subject to self-employment tax. Is it too late to file 2012 tax return Reporting self-employment tax. Is it too late to file 2012 tax return   Use Schedule SE (Form 1040) to report and figure your self-employment tax. Is it too late to file 2012 tax return Then enter the tax on Form 1040, line 56, or Form 1040NR, line 54. Is it too late to file 2012 tax return Attach Schedule SE to Form 1040 or Form 1040NR. Is it too late to file 2012 tax return Additional Medicare Tax. Is it too late to file 2012 tax return   Self-employed individuals must pay a 0. Is it too late to file 2012 tax return 9% Additional Medicare Tax on self-employment income that exceeds one of the following threshold amounts (based on your filing status): Married filing jointly — $250,000; Married filing separately — $125,000; Single, Head of household, or Qualifying widow(er) — $200,000. Is it too late to file 2012 tax return   If you have both wages and self-employment income, the threshold amount for applying the Additional Medicare Tax on the self-employment income is reduced (but not below zero) by the amount of wages subject to Additional Medicare Tax. Is it too late to file 2012 tax return A self-employment loss should not be considered for purposes of this tax   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). Is it too late to file 2012 tax return   See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. Is it too late to file 2012 tax return For more information on Additional Medicare Tax, go to IRS. Is it too late to file 2012 tax return gov and enter “Additional Medicare Tax” in the search box. Is it too late to file 2012 tax return Deduction for employer-equivalent portion of self-employment tax. Is it too late to file 2012 tax return   If you must pay self-employment tax, you can deduct a portion of the self-employment tax paid in figuring your adjusted gross income. Is it too late to file 2012 tax return This deduction is figured on Schedule SE (Form 1040). Is it too late to file 2012 tax return Note. Is it too late to file 2012 tax return No portion of the Additional Medicare Tax is deductible for self-employment tax. Is it too late to file 2012 tax return More information. Is it too late to file 2012 tax return   Get Publication 334, Tax Guide for Small Business, for more information about self-employment tax. Is it too late to file 2012 tax return International Social Security Agreements The United States has entered into social security agreements with foreign countries to coordinate social security coverage and taxation of workers employed for part or all of their working careers in one of the countries. Is it too late to file 2012 tax return These agreements are commonly referred to as totalization agreements. Is it too late to file 2012 tax return Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Is it too late to file 2012 tax return The agreements generally make sure that social security taxes (including self-employment tax) are paid only to one country. Is it too late to file 2012 tax return Agreements are in effect with the following countries. Is it too late to file 2012 tax return Australia. Is it too late to file 2012 tax return Austria. Is it too late to file 2012 tax return Belgium. Is it too late to file 2012 tax return Canada. Is it too late to file 2012 tax return Chile. Is it too late to file 2012 tax return Czech Republic. Is it too late to file 2012 tax return Denmark. Is it too late to file 2012 tax return Finland. Is it too late to file 2012 tax return France. Is it too late to file 2012 tax return Germany. Is it too late to file 2012 tax return Greece. Is it too late to file 2012 tax return Ireland. Is it too late to file 2012 tax return Italy. Is it too late to file 2012 tax return Japan. Is it too late to file 2012 tax return Korea, South. Is it too late to file 2012 tax return Luxembourg. Is it too late to file 2012 tax return The Netherlands. Is it too late to file 2012 tax return Norway. Is it too late to file 2012 tax return Poland. Is it too late to file 2012 tax return Portugal. Is it too late to file 2012 tax return Spain. Is it too late to file 2012 tax return Sweden. Is it too late to file 2012 tax return Switzerland. Is it too late to file 2012 tax return The United Kingdom. Is it too late to file 2012 tax return Agreements with other countries are expected to enter into force in the future. Is it too late to file 2012 tax return Employees. Is it too late to file 2012 tax return   Generally, under these agreements, you are subject to social security taxes only in the country where you are working. Is it too late to file 2012 tax return However, if you are temporarily sent to work for the same employer in the United States and your pay would normally be subject to social security taxes in both countries, most agreements provide that you remain covered only by the social security system of the country from which you were sent. Is it too late to file 2012 tax return You can get more information on any agreement by contacting the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Social Security Administration at the address given later. Is it too late to file 2012 tax return If you have access to the Internet, you can get more information at www. Is it too late to file 2012 tax return socialsecurity. Is it too late to file 2012 tax return gov/international. Is it too late to file 2012 tax return   To establish that your pay is subject only to foreign social security taxes and is exempt from U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return social security taxes (including the Medicare tax) under an agreement, you or your employer should request a certificate of coverage from the appropriate agency of the foreign country. Is it too late to file 2012 tax return This will usually be the same agency to which you or your employer pays your foreign social security taxes. Is it too late to file 2012 tax return The foreign agency will be able to tell you what information is needed for them to issue the certificate. Is it too late to file 2012 tax return Your employer should keep a copy of the certificate because it may be needed to show why you are exempt from U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return social security taxes. Is it too late to file 2012 tax return Only wages paid on or after the effective date of the agreement can be exempt from U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return social security taxes. Is it too late to file 2012 tax return    Some of the countries with which the United States has agreements will not issue certificates of coverage. Is it too late to file 2012 tax return In this case, either you or your employer should request a statement that your wages are not covered by the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return social security system. Is it too late to file 2012 tax return Request the statement from the following address. Is it too late to file 2012 tax return U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Social Security Administration Office of International Programs P. Is it too late to file 2012 tax return O. Is it too late to file 2012 tax return Box 17741 Baltimore, MD 21235-7741 Self-employed individuals. Is it too late to file 2012 tax return   Under most agreements, self-employed individuals are covered by the social security system of the country where they reside. Is it too late to file 2012 tax return However, under some agreements, you may be exempt from U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return self-employment tax if you temporarily transfer your business activity to or from the United States. Is it too late to file 2012 tax return   If you believe that your self-employment income is subject only to U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return self-employment tax and is exempt from foreign social security taxes, request a certificate of coverage from the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Social Security Administration at the address given earlier. Is it too late to file 2012 tax return This certificate will establish your exemption from foreign social security taxes. Is it too late to file 2012 tax return   To establish that your self-employment income is subject only to foreign social security taxes and is exempt from U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return self-employment tax, request a certificate of coverage from the appropriate agency of the foreign country. Is it too late to file 2012 tax return If the foreign country will not issue the certificate, you should request a statement that your income is not covered by the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return social security system. Is it too late to file 2012 tax return Request it from the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Social Security Administration at the address given earlier. Is it too late to file 2012 tax return Attach a photocopy of either statement to Form 1040 each year you are exempt. Is it too late to file 2012 tax return Also print “Exempt, see attached statement” on the line for self-employment tax. Is it too late to file 2012 tax return Estimated Tax Form 1040-ES (NR) You may have income from which no U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return income tax is withheld. Is it too late to file 2012 tax return Or the amount of tax withheld may be less than the income tax you estimate you will owe at the end of the year. Is it too late to file 2012 tax return If so, you may have to pay estimated tax. Is it too late to file 2012 tax return Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax and you expect your withholding and certain refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 income tax return, or 100% of the tax shown on your 2013 income tax return (if your 2013 return covered all 12 months of the year). Is it too late to file 2012 tax return If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above if you are not a farmer or fisherman. Is it too late to file 2012 tax return Item (2) does not apply if you did not file a 2013 return. Is it too late to file 2012 tax return A nonresident alien should use Form 1040-ES (NR) to figure and pay estimated tax. Is it too late to file 2012 tax return If you pay by check, make it payable to the "United States Treasury. Is it too late to file 2012 tax return " How to estimate your tax for 2014. Is it too late to file 2012 tax return   If you filed a 2013 return on Form 1040NR or Form 1040NR-EZ and expect your income, number of exemptions, and total deductions for 2014 to be nearly the same, you should use your 2013 return as a guide to complete the Estimated Tax Worksheet in the Form 1040-ES (NR) instructions. Is it too late to file 2012 tax return If you did not file a return for 2013, or if your income, exemptions, deductions, or credits will be different for 2014, you must estimate these amounts. Is it too late to file 2012 tax return Figure your estimated tax liability using the Tax Rate Schedule in the 2014 Form 1040-ES (NR) instructions for your filing status. Is it too late to file 2012 tax return Note. Is it too late to file 2012 tax return If you expect to be a resident of Puerto Rico during the entire year, use Form 1040-ES or Formulario 1040-ES (PR). Is it too late to file 2012 tax return When to pay estimated tax. Is it too late to file 2012 tax return   Make your first estimated tax payment by the due date for filing the previous year's Form 1040NR or Form 1040NR-EZ. Is it too late to file 2012 tax return If you have wages subject to the same withholding rules that apply to U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizens, you must file Form 1040NR or Form 1040NR-EZ and make your first estimated tax payment by April 15, 2014. Is it too late to file 2012 tax return If you do not have wages subject to withholding, file your income tax return and make your first estimated tax payment by June 16, 2014. Is it too late to file 2012 tax return   If your first estimated tax payment is due April 15, 2014, you can pay your estimated tax in full at that time or in four equal installments by the dates shown next. Is it too late to file 2012 tax return 1st installment April 15, 2014 2nd installment June 16, 2014 3rd installment Sept. Is it too late to file 2012 tax return 15, 2014 4th installment Jan. Is it too late to file 2012 tax return 15, 2015 If your first payment is not due until June 16, 2014, you can pay your estimated tax in full at that time or: ½ of your estimated tax by June 16, 2014, 1/4 of the tax by September 15, 2014, and 1/4 by January 15, 2015. Is it too late to file 2012 tax return    You do not have to make the payment due January 15, 2015, if you file your 2014 Form 1040NR or 1040NR-EZ by February 2, 2015, and pay the entire balance due with your return. Is it too late to file 2012 tax return Fiscal year. Is it too late to file 2012 tax return   If your return is not on a calendar year basis, your due dates are the 15th day of the 4th, 6th, and 9th months of your fiscal year, and the 1st month of the following fiscal year. Is it too late to file 2012 tax return If any date falls on a Saturday, Sunday, or legal holiday, use the next day that is not a Saturday, Sunday, or legal holiday. Is it too late to file 2012 tax return Changes in income, deductions, or exemptions. Is it too late to file 2012 tax return   Even if you are not required to make an estimated tax payment in April or June, your circumstances may change so that you will have to make estimated tax payments later. Is it too late to file 2012 tax return This can happen if you receive additional income or if any of your deductions are reduced or eliminated. Is it too late to file 2012 tax return If so, see the instructions for Form 1040-ES (NR) and Publication 505 for information on figuring your estimated tax. Is it too late to file 2012 tax return Amended estimated tax. Is it too late to file 2012 tax return   If, after you have made estimated tax payments, you find your estimated tax is substantially increased or decreased because of a change in your income or exemptions, you should adjust your remaining estimated tax payments. Is it too late to file 2012 tax return To do this, see the instructions for Form 1040-ES (NR) and Publication 505. Is it too late to file 2012 tax return Penalty for failure to pay estimated income tax. Is it too late to file 2012 tax return   You will be subject to a penalty for underpayment of installments of estimated tax except in certain situations. Is it too late to file 2012 tax return These situations are explained on Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts. Is it too late to file 2012 tax return Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding your CP71 Notice

You received this notice to remind you of the amount you owe in tax, penalty and interest.

Looking for information for CP71A Notice, CP71C Notice, or CP71D Notice?

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully — it will explain how much money you owe on your taxes.

You may want to...


Answers to Common Questions

Am I charged interest on the money I owe?
Yes, interest accrues on your unpaid balance until you pay it in full.

Do I receive a penalty if I cannot pay the full amount?
Yes, you receive a late payment penalty.

What happens if I cannot pay the full amount I owe?
You can arrange to make a payment plan with us if you cannot pay the full amount you owe.

How can I set up a payment plan?
Call the toll-free number listed on the top right corner of your notice to discuss payment options or learn more about payment arrangements.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 06-Mar-2014

The Is It Too Late To File 2012 Tax Return

Is it too late to file 2012 tax return 4. Is it too late to file 2012 tax return   Foreign Earned Income and Housing: Exclusion – Deduction Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Who Qualifies for the Exclusions and the Deduction? RequirementsTax Home in Foreign Country Bona Fide Residence Test Physical Presence Test Waiver of Time Requirements U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Travel Restrictions Foreign Earned Income Foreign Earned Income ExclusionLimit on Excludable Amount Choosing the Exclusion Foreign Housing Exclusion and DeductionHousing Amount Foreign Housing Exclusion Foreign Housing Deduction Married Couples Form 2555 and Form 2555-EZForm 2555-EZ Form 2555 Topics - This chapter discusses: Who qualifies for the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, The requirements that must be met to claim either exclusion or the deduction, How to figure the foreign earned income exclusion, and How to figure the foreign housing exclusion and the foreign housing deduction. Is it too late to file 2012 tax return Useful Items - You may want to see: Publication 519 U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Tax Guide for Aliens 570 Tax Guide for Individuals With Income from U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Possessions 596 Earned Income Credit (EIC) Form (and Instructions) 1040X Amended U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Individual Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion See chapter 7 for information about getting these publications and forms. Is it too late to file 2012 tax return Who Qualifies for the Exclusions and the Deduction? If you meet certain requirements, you may qualify for the foreign earned income and foreign housing exclusions and the foreign housing deduction. Is it too late to file 2012 tax return If you are a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizen or a resident alien of the United States and you live abroad, you are taxed on your worldwide income. Is it too late to file 2012 tax return However, you may qualify to exclude from income up to $97,600 of your foreign earnings. Is it too late to file 2012 tax return In addition, you can exclude or deduct certain foreign housing amounts. Is it too late to file 2012 tax return See Foreign Earned Income Exclusion and Foreign Housing Exclusion and Deduction, later. Is it too late to file 2012 tax return You also may be entitled to exclude from income the value of meals and lodging provided to you by your employer. Is it too late to file 2012 tax return See Exclusion of Meals and Lodging, later. Is it too late to file 2012 tax return Requirements To claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, you must meet all three of the following requirements. Is it too late to file 2012 tax return Your tax home must be in a foreign country. Is it too late to file 2012 tax return You must have foreign earned income. Is it too late to file 2012 tax return You must be one of the following. Is it too late to file 2012 tax return A U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizen who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. Is it too late to file 2012 tax return A U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect and who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. Is it too late to file 2012 tax return A U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizen or a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return resident alien who is physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months. Is it too late to file 2012 tax return See Publication 519 to find out if you are a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return resident alien for tax purposes and whether you keep that alien status when you temporarily work abroad. Is it too late to file 2012 tax return If you are a nonresident alien married to a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizen or resident alien, and both you and your spouse choose to treat you as a resident alien, you are a resident alien for tax purposes. Is it too late to file 2012 tax return For information on making the choice, see the discussion in chapter 1 under Nonresident Alien Spouse Treated as a Resident . Is it too late to file 2012 tax return Waiver of minimum time requirements. Is it too late to file 2012 tax return   The minimum time requirements for bona fide residence and physical presence can be waived if you must leave a foreign country because of war, civil unrest, or similar adverse conditions in that country. Is it too late to file 2012 tax return This is fully explained under Waiver of Time Requirements , later. Is it too late to file 2012 tax return   See Figure 4-A and information in this chapter to determine if you are eligible to claim either exclusion or the deduction. Is it too late to file 2012 tax return Tax Home in Foreign Country To qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, your tax home must be in a foreign country throughout your period of bona fide residence or physical presence abroad. Is it too late to file 2012 tax return Bona fide residence and physical presence are explained later. Is it too late to file 2012 tax return Tax Home Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. Is it too late to file 2012 tax return Your tax home is the place where you are permanently or indefinitely engaged to work as an employee or self-employed individual. Is it too late to file 2012 tax return Having a “tax home” in a given location does not necessarily mean that the given location is your residence or domicile for tax purposes. Is it too late to file 2012 tax return If you do not have a regular or main place of business because of the nature of your work, your tax home may be the place where you regularly live. Is it too late to file 2012 tax return If you have neither a regular or main place of business nor a place where you regularly live, you are considered an itinerant and your tax home is wherever you work. Is it too late to file 2012 tax return You are not considered to have a tax home in a foreign country for any period in which your abode is in the United States. Is it too late to file 2012 tax return However, your abode is not necessarily in the United States while you are temporarily in the United States. Is it too late to file 2012 tax return Your abode is also not necessarily in the United States merely because you maintain a dwelling in the United States, whether or not your spouse or dependents use the dwelling. Is it too late to file 2012 tax return “Abode” has been variously defined as one's home, habitation, residence, domicile, or place of dwelling. Is it too late to file 2012 tax return It does not mean your principal place of business. Is it too late to file 2012 tax return “Abode” has a domestic rather than a vocational meaning and does not mean the same as “tax home. Is it too late to file 2012 tax return ” The location of your abode often will depend on where you maintain your economic, family, and personal ties. Is it too late to file 2012 tax return Example 1. Is it too late to file 2012 tax return You are employed on an offshore oil rig in the territorial waters of a foreign country and work a 28-day on/28-day off schedule. Is it too late to file 2012 tax return You return to your family residence in the United States during your off periods. Is it too late to file 2012 tax return You are considered to have an abode in the United States and do not satisfy the tax home test in the foreign country. Is it too late to file 2012 tax return You cannot claim either of the exclusions or the housing deduction. Is it too late to file 2012 tax return Example 2. Is it too late to file 2012 tax return For several years, you were a marketing executive with a producer of machine tools in Toledo, Ohio. Is it too late to file 2012 tax return In November of last year, your employer transferred you to London, England, for a minimum of 18 months to set up a sales operation for Europe. Is it too late to file 2012 tax return Before you left, you distributed business cards showing your business and home addresses in London. Is it too late to file 2012 tax return You kept ownership of your home in Toledo but rented it to another family. Is it too late to file 2012 tax return You placed your car in storage. Is it too late to file 2012 tax return In November of last year, you moved your spouse, children, furniture, and family pets to a home your employer rented for you in London. Is it too late to file 2012 tax return Shortly after moving, you leased a car and you and your spouse got British driving licenses. Is it too late to file 2012 tax return Your entire family got library cards for the local public library. Is it too late to file 2012 tax return You and your spouse opened bank accounts with a London bank and secured consumer credit. Is it too late to file 2012 tax return You joined a local business league and both you and your spouse became active in the neighborhood civic association and worked with a local charity. Is it too late to file 2012 tax return Your abode is in London for the time you live there. Is it too late to file 2012 tax return You satisfy the tax home test in the foreign country. Is it too late to file 2012 tax return Please click here for the text description of the image. Is it too late to file 2012 tax return Figure 4–A Can I Claim the Exclusion or Deduction? Temporary or Indefinite Assignment The location of your tax home often depends on whether your assignment is temporary or indefinite. Is it too late to file 2012 tax return If you are temporarily absent from your tax home in the United States on business, you may be able to deduct your away-from-home expenses (for travel, meals, and lodging), but you would not qualify for the foreign earned income exclusion. Is it too late to file 2012 tax return If your new work assignment is for an indefinite period, your new place of employment becomes your tax home and you would not be able to deduct any of the related expenses that you have in the general area of this new work assignment. Is it too late to file 2012 tax return If your new tax home is in a foreign country and you meet the other requirements, your earnings may qualify for the foreign earned income exclusion. Is it too late to file 2012 tax return If you expect your employment away from home in a single location to last, and it does last, for 1 year or less, it is temporary unless facts and circumstances indicate otherwise. Is it too late to file 2012 tax return If you expect it to last for more than 1 year, it is indefinite. Is it too late to file 2012 tax return If you expect it to last for 1 year or less, but at some later date you expect it to last longer than 1 year, it is temporary (in the absence of facts and circumstances indicating otherwise) until your expectation changes. Is it too late to file 2012 tax return Once your expectation changes, it is indefinite. Is it too late to file 2012 tax return Foreign Country To meet the bona fide residence test or the physical presence test, you must live in or be present in a foreign country. Is it too late to file 2012 tax return A foreign country includes any territory under the sovereignty of a government other than that of the United States. Is it too late to file 2012 tax return The term “foreign country” includes the country's airspace and territorial waters, but not international waters and the airspace above them. Is it too late to file 2012 tax return It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. Is it too late to file 2012 tax return The term “foreign country” does not include Antarctica or U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return possessions such as Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Virgin Islands, and Johnston Island. Is it too late to file 2012 tax return For purposes of the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, the terms “foreign,” “abroad,” and “overseas” refer to areas outside the United States and those areas listed or described in the previous sentence. Is it too late to file 2012 tax return American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residence or presence in a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return possession does not qualify you for the foreign earned income exclusion. Is it too late to file 2012 tax return You may, however, qualify for an exclusion of your possession income on your U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return return. Is it too late to file 2012 tax return American Samoa. Is it too late to file 2012 tax return   There is a possession exclusion available to individuals who are bona fide residents of American Samoa for the entire tax year. Is it too late to file 2012 tax return Gross income from sources within American Samoa may be eligible for this exclusion. Is it too late to file 2012 tax return Income that is effectively connected with the conduct of a trade or business within American Samoa also may be eligible for this exclusion. Is it too late to file 2012 tax return Use Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, to figure the exclusion. Is it too late to file 2012 tax return Guam and the Commonwealth of the Northern Mariana Islands. Is it too late to file 2012 tax return   An exclusion will be available to residents of Guam and the Commonwealth of the Northern Mariana Islands if, and when, new implementation agreements take effect between the United States and those possessions. Is it too late to file 2012 tax return   For more information, see Publication 570. Is it too late to file 2012 tax return Puerto Rico and U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Virgin Islands Residents of Puerto Rico and the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Virgin Islands cannot claim the foreign earned income exclusion or the foreign housing exclusion. Is it too late to file 2012 tax return Puerto Rico. Is it too late to file 2012 tax return   Generally, if you are a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizen who is a bona fide resident of Puerto Rico for the entire tax year, you are not subject to U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return tax on income from Puerto Rican sources. Is it too late to file 2012 tax return This does not include amounts paid for services performed as an employee of the United States. Is it too late to file 2012 tax return However, you are subject to U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return tax on your income from sources outside Puerto Rico. Is it too late to file 2012 tax return In figuring your U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return tax, you cannot deduct expenses allocable to income not subject to tax. Is it too late to file 2012 tax return Bona Fide Residence Test You meet the bona fide residence test if you are a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. Is it too late to file 2012 tax return You can use the bona fide residence test to qualify for the exclusions and the deduction only if you are either: A U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizen, or A U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect. Is it too late to file 2012 tax return You do not automatically acquire bona fide resident status merely by living in a foreign country or countries for 1 year. Is it too late to file 2012 tax return If you go to a foreign country to work on a particular job for a specified period of time, you ordinarily will not be regarded as a bona fide resident of that country even though you work there for 1 tax year or longer. Is it too late to file 2012 tax return The length of your stay and the nature of your job are only two of the factors to be considered in determining whether you meet the bona fide residence test. Is it too late to file 2012 tax return Bona fide residence. Is it too late to file 2012 tax return   To meet the bona fide residence test, you must have established a bona fide residence in a foreign country. Is it too late to file 2012 tax return   Your bona fide residence is not necessarily the same as your domicile. Is it too late to file 2012 tax return Your domicile is your permanent home, the place to which you always return or intend to return. Is it too late to file 2012 tax return Example. Is it too late to file 2012 tax return You could have your domicile in Cleveland, Ohio, and a bona fide residence in Edinburgh, Scotland, if you intend to return eventually to Cleveland. Is it too late to file 2012 tax return The fact that you go to Scotland does not automatically make Scotland your bona fide residence. Is it too late to file 2012 tax return If you go there as a tourist, or on a short business trip, and return to the United States, you have not established bona fide residence in Scotland. Is it too late to file 2012 tax return But if you go to Scotland to work for an indefinite or extended period and you set up permanent quarters there for yourself and your family, you probably have established a bona fide residence in a foreign country, even though you intend to return eventually to the United States. Is it too late to file 2012 tax return You are clearly not a resident of Scotland in the first instance. Is it too late to file 2012 tax return However, in the second, you are a resident because your stay in Scotland appears to be permanent. Is it too late to file 2012 tax return If your residency is not as clearly defined as either of these illustrations, it may be more difficult to decide whether you have established a bona fide residence. Is it too late to file 2012 tax return Determination. Is it too late to file 2012 tax return   Questions of bona fide residence are determined according to each individual case, taking into account factors such as your intention, the purpose of your trip, and the nature and length of your stay abroad. Is it too late to file 2012 tax return   To meet the bona fide residence test, you must show the Internal Revenue Service (IRS) that you have been a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. Is it too late to file 2012 tax return The IRS decides whether you are a bona fide resident of a foreign country largely on the basis of facts you report on Form 2555. Is it too late to file 2012 tax return IRS cannot make this determination until you file Form 2555. Is it too late to file 2012 tax return Statement to foreign authorities. Is it too late to file 2012 tax return   You are not considered a bona fide resident of a foreign country if you make a statement to the authorities of that country that you are not a resident of that country, and the authorities: Hold that you are not subject to their income tax laws as a resident, or Have not made a final decision on your status. Is it too late to file 2012 tax return Special agreements and treaties. Is it too late to file 2012 tax return   An income tax exemption provided in a treaty or other international agreement will not in itself prevent you from being a bona fide resident of a foreign country. Is it too late to file 2012 tax return Whether a treaty prevents you from becoming a bona fide resident of a foreign country is determined under all provisions of the treaty, including specific provisions relating to residence or privileges and immunities. Is it too late to file 2012 tax return Example 1. Is it too late to file 2012 tax return You are a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizen employed in the United Kingdom by a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return employer under contract with the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Armed Forces. Is it too late to file 2012 tax return You are not subject to the North Atlantic Treaty Status of Forces Agreement. Is it too late to file 2012 tax return You may be a bona fide resident of the United Kingdom. Is it too late to file 2012 tax return Example 2. Is it too late to file 2012 tax return You are a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizen in the United Kingdom who qualifies as an “employee” of an armed service or as a member of a “civilian component” under the North Atlantic Treaty Status of Forces Agreement. Is it too late to file 2012 tax return You are not a bona fide resident of the United Kingdom. Is it too late to file 2012 tax return Example 3. Is it too late to file 2012 tax return You are a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizen employed in Japan by a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return employer under contract with the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Armed Forces. Is it too late to file 2012 tax return You are subject to the agreement of the Treaty of Mutual Cooperation and Security between the United States and Japan. Is it too late to file 2012 tax return Being subject to the agreement does not make you a bona fide resident of Japan. Is it too late to file 2012 tax return Example 4. Is it too late to file 2012 tax return You are a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizen employed as an “official” by the United Nations in Switzerland. Is it too late to file 2012 tax return You are exempt from Swiss taxation on the salary or wages paid to you by the United Nations. Is it too late to file 2012 tax return This does not prevent you from being a bona fide resident of Switzerland. Is it too late to file 2012 tax return Effect of voting by absentee ballot. Is it too late to file 2012 tax return   If you are a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizen living abroad, you can vote by absentee ballot in any election held in the United States without risking your status as a bona fide resident of a foreign country. Is it too late to file 2012 tax return   However, if you give information to the local election officials about the nature and length of your stay abroad that does not match the information you give for the bona fide residence test, the information given in connection with absentee voting will be considered in determining your status, but will not necessarily be conclusive. Is it too late to file 2012 tax return Uninterrupted period including entire tax year. Is it too late to file 2012 tax return   To meet the bona fide residence test, you must reside in a foreign country or countries for an uninterrupted period that includes an entire tax year. Is it too late to file 2012 tax return An entire tax year is from January 1 through December 31 for taxpayers who file their income tax returns on a calendar year basis. Is it too late to file 2012 tax return   During the period of bona fide residence in a foreign country, you can leave the country for brief or temporary trips back to the United States or elsewhere for vacation or business. Is it too late to file 2012 tax return To keep your status as a bona fide resident of a foreign country, you must have a clear intention of returning from such trips, without unreasonable delay, to your foreign residence or to a new bona fide residence in another foreign country. Is it too late to file 2012 tax return Example 1. Is it too late to file 2012 tax return You arrived with your family in Lisbon, Portugal, on November 1, 2011. Is it too late to file 2012 tax return Your assignment is indefinite, and you intend to live there with your family until your company sends you to a new post. Is it too late to file 2012 tax return You immediately established residence there. Is it too late to file 2012 tax return You spent April of 2012 at a business conference in the United States. Is it too late to file 2012 tax return Your family stayed in Lisbon. Is it too late to file 2012 tax return Immediately following the conference, you returned to Lisbon and continued living there. Is it too late to file 2012 tax return On January 1, 2013, you completed an uninterrupted period of residence for a full tax year (2012), and you meet the bona fide residence test. Is it too late to file 2012 tax return Example 2. Is it too late to file 2012 tax return Assume the same facts as in Example 1, except that you transferred back to the United States on December 13, 2012. Is it too late to file 2012 tax return You would not meet the bona fide residence test because your bona fide residence in the foreign country, although it lasted more than a year, did not include a full tax year. Is it too late to file 2012 tax return You may, however, qualify for the foreign earned income exclusion or the housing exclusion or deduction under the physical presence test (discussed later). Is it too late to file 2012 tax return Bona fide resident for part of a year. Is it too late to file 2012 tax return   Once you have established bona fide residence in a foreign country for an uninterrupted period that includes an entire tax year, you are a bona fide resident of that country for the period starting with the date you actually began the residence and ending with the date you abandon the foreign residence. Is it too late to file 2012 tax return Your period of bona fide residence can include an entire tax year plus parts of 2 other tax years. Is it too late to file 2012 tax return Example. Is it too late to file 2012 tax return You were a bona fide resident of Singapore from March 1, 2011, through September 14, 2013. Is it too late to file 2012 tax return On September 15, 2013, you returned to the United States. Is it too late to file 2012 tax return Since you were a bona fide resident of a foreign country for all of 2012, you were also a bona fide resident of a foreign country from March 1, 2011, through the end of 2011 and from January 1, 2013, through September 14, 2013. Is it too late to file 2012 tax return Reassignment. Is it too late to file 2012 tax return   If you are assigned from one foreign post to another, you may or may not have a break in foreign residence between your assignments, depending on the circumstances. Is it too late to file 2012 tax return Example 1. Is it too late to file 2012 tax return You were a resident of Pakistan from October 1, 2012, through November 30, 2013. Is it too late to file 2012 tax return On December 1, 2013, you and your family returned to the United States to wait for an assignment to another foreign country. Is it too late to file 2012 tax return Your household goods also were returned to the United States. Is it too late to file 2012 tax return Your foreign residence ended on November 30, 2013, and did not begin again until after you were assigned to another foreign country and physically entered that country. Is it too late to file 2012 tax return Since you were not a bona fide resident of a foreign country for the entire tax year of 2012 or 2013 you do not meet the bona fide residence test in either year. Is it too late to file 2012 tax return You may, however, qualify for the foreign earned income exclusion or the housing exclusion or deduction under the physical presence test, discussed later. Is it too late to file 2012 tax return Example 2. Is it too late to file 2012 tax return Assume the same facts as in Example 1, except that upon completion of your assignment in Pakistan you were given a new assignment to Turkey. Is it too late to file 2012 tax return On December 1, 2013, you and your family returned to the United States for a month's vacation. Is it too late to file 2012 tax return On January 2, 2014, you arrived in Turkey for your new assignment. Is it too late to file 2012 tax return Because you did not interrupt your bona fide residence abroad, you meet the bona fide residence test. Is it too late to file 2012 tax return Physical Presence Test You meet the physical presence test if you are physically present in a foreign country or countries 330 full days during a period of 12 consecutive months. Is it too late to file 2012 tax return The 330 days do not have to be consecutive. Is it too late to file 2012 tax return Any U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizen or resident alien can use the physical presence test to qualify for the exclusions and the deduction. Is it too late to file 2012 tax return The physical presence test is based only on how long you stay in a foreign country or countries. Is it too late to file 2012 tax return This test does not depend on the kind of residence you establish, your intentions about returning, or the nature and purpose of your stay abroad. Is it too late to file 2012 tax return 330 full days. Is it too late to file 2012 tax return   Generally, to meet the physical presence test, you must be physically present in a foreign country or countries for at least 330 full days during a 12-month period. Is it too late to file 2012 tax return You can count days you spent abroad for any reason. Is it too late to file 2012 tax return You do not have to be in a foreign country only for employment purposes. Is it too late to file 2012 tax return You can be on vacation. Is it too late to file 2012 tax return   You do not meet the physical presence test if illness, family problems, a vacation, or your employer's orders cause you to be present for less than the required amount of time. Is it too late to file 2012 tax return Exception. Is it too late to file 2012 tax return   You can be physically present in a foreign country or countries for less than 330 full days and still meet the physical presence test if you are required to leave a country because of war or civil unrest. Is it too late to file 2012 tax return See Waiver of Time Requirements, later. Is it too late to file 2012 tax return Full day. Is it too late to file 2012 tax return   A full day is a period of 24 consecutive hours, beginning at midnight. Is it too late to file 2012 tax return Travel. Is it too late to file 2012 tax return    When you leave the United States to go directly to a foreign country or when you return directly to the United States from a foreign country, the time you spend on or over international waters does not count toward the 330-day total. Is it too late to file 2012 tax return Example. Is it too late to file 2012 tax return You leave the United States for France by air on June 10. Is it too late to file 2012 tax return You arrive in France at 9:00 a. Is it too late to file 2012 tax return m. Is it too late to file 2012 tax return on June 11. Is it too late to file 2012 tax return Your first full day of physical presence in France is June 12. Is it too late to file 2012 tax return Passing over foreign country. Is it too late to file 2012 tax return   If, in traveling from the United States to a foreign country, you pass over a foreign country before midnight of the day you leave, the first day you can count toward the 330-day total is the day following the day you leave the United States. Is it too late to file 2012 tax return Example. Is it too late to file 2012 tax return You leave the United States by air at 9:30 a. Is it too late to file 2012 tax return m. Is it too late to file 2012 tax return on June 10 to travel to Kenya. Is it too late to file 2012 tax return You pass over western Africa at 11:00 p. Is it too late to file 2012 tax return m. Is it too late to file 2012 tax return on June 10 and arrive in Kenya at 12:30 a. Is it too late to file 2012 tax return m. Is it too late to file 2012 tax return on June 11. Is it too late to file 2012 tax return Your first full day in a foreign country is June 11. Is it too late to file 2012 tax return Change of location. Is it too late to file 2012 tax return   You can move about from one place to another in a foreign country or to another foreign country without losing full days. Is it too late to file 2012 tax return If any part of your travel is not within any foreign country and takes less than 24 hours, you are considered to be in a foreign country during that part of travel. Is it too late to file 2012 tax return Example 1. Is it too late to file 2012 tax return You leave Ireland by air at 11:00 p. Is it too late to file 2012 tax return m. Is it too late to file 2012 tax return on July 6 and arrive in Sweden at 5:00 a. Is it too late to file 2012 tax return m. Is it too late to file 2012 tax return on July 7. Is it too late to file 2012 tax return Your trip takes less than 24 hours and you lose no full days. Is it too late to file 2012 tax return Example 2. Is it too late to file 2012 tax return You leave Norway by ship at 10:00 p. Is it too late to file 2012 tax return m. Is it too late to file 2012 tax return on July 6 and arrive in Portugal at 6:00 a. Is it too late to file 2012 tax return m. Is it too late to file 2012 tax return on July 8. Is it too late to file 2012 tax return Since your travel is not within a foreign country or countries and the trip takes more than 24 hours, you lose as full days July 6, 7, and 8. Is it too late to file 2012 tax return If you remain in Portugal, your next full day in a foreign country is July 9. Is it too late to file 2012 tax return In United States while in transit. Is it too late to file 2012 tax return   If you are in transit between two points outside the United States and are physically present in the United States for less than 24 hours, you are not treated as present in the United States during the transit. Is it too late to file 2012 tax return You are treated as traveling over areas not within any foreign country. Is it too late to file 2012 tax return    Please click here for the text description of the image. Is it too late to file 2012 tax return Figure 4-B How to figure the 12-month period. Is it too late to file 2012 tax return   There are four rules you should know when figuring the 12-month period. Is it too late to file 2012 tax return Your 12-month period can begin with any day of the month. Is it too late to file 2012 tax return It ends the day before the same calendar day, 12 months later. Is it too late to file 2012 tax return Your 12-month period must be made up of consecutive months. Is it too late to file 2012 tax return Any 12-month period can be used if the 330 days in a foreign country fall within that period. Is it too late to file 2012 tax return You do not have to begin your 12-month period with your first full day in a foreign country or end it with the day you leave. Is it too late to file 2012 tax return You can choose the 12-month period that gives you the greatest exclusion. Is it too late to file 2012 tax return In determining whether the 12-month period falls within a longer stay in the foreign country, 12-month periods can overlap one another. Is it too late to file 2012 tax return Example 1. Is it too late to file 2012 tax return You are a construction worker who works on and off in a foreign country over a 20-month period. Is it too late to file 2012 tax return You might pick up the 330 full days in a 12-month period only during the middle months of the time you work in the foreign country because the first few and last few months of the 20-month period are broken up by long visits to the United States. Is it too late to file 2012 tax return Example 2. Is it too late to file 2012 tax return You work in New Zealand for a 20-month period from January 1, 2012, through August 31, 2013, except that you spend 28 days in February 2012 and 28 days in February 2013 on vacation in the United States. Is it too late to file 2012 tax return You are present in New Zealand for at least 330 full days during each of the following two 12-month periods: January 1, 2012 – December 31, 2012 and September 1, 2012 – August 31, 2013. Is it too late to file 2012 tax return By overlapping the 12-month periods in this way, you meet the physical presence test for the whole 20-month period. Is it too late to file 2012 tax return See Figure 4-B, on the previous page. Is it too late to file 2012 tax return Waiver of Time Requirements Both the bona fide residence test and the physical presence test contain minimum time requirements. Is it too late to file 2012 tax return The minimum time requirements can be waived, however, if you must leave a foreign country because of war, civil unrest, or similar adverse conditions in that country. Is it too late to file 2012 tax return You must be able to show that you reasonably could have expected to meet the minimum time requirements if not for the adverse conditions. Is it too late to file 2012 tax return To qualify for the waiver, you must actually have your tax home in the foreign country and be a bona fide resident of, or be physically present in, the foreign country on or before the beginning date of the waiver. Is it too late to file 2012 tax return Early in 2014, the IRS will publish in the Internal Revenue Bulletin a list of the only countries that qualify for the waiver for 2013 and the effective dates. Is it too late to file 2012 tax return If you left one of the countries on or after the date listed for each country, you can meet the bona fide residence test or physical presence test for 2013 without meeting the minimum time requirement. Is it too late to file 2012 tax return However, in figuring your exclusion, the number of your qualifying days of bona fide residence or physical presence includes only days of actual residence or presence within the country. Is it too late to file 2012 tax return U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Travel Restrictions If you are present in a foreign country in violation of U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return law, you will not be treated as a bona fide resident of a foreign country or as physically present in a foreign country while you are in violation of the law. Is it too late to file 2012 tax return Income that you earn from sources within such a country for services performed during a period of violation does not qualify as foreign earned income. Is it too late to file 2012 tax return Your housing expenses within that country (or outside that country for housing your spouse or dependents) while you are in violation of the law cannot be included in figuring your foreign housing amount. Is it too late to file 2012 tax return For 2013, the only country to which travel restrictions applied was Cuba. Is it too late to file 2012 tax return The restrictions applied for the entire year. Is it too late to file 2012 tax return However, individuals working at the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Naval Base at Guantanamo Bay in Cuba are not in violation of U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return law. Is it too late to file 2012 tax return Personal service income earned by individuals at the base is eligible for the foreign earned income exclusion provided the other requirements are met. Is it too late to file 2012 tax return Foreign Earned Income To claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, you must have foreign earned income. Is it too late to file 2012 tax return Foreign earned income generally is income you receive for services you perform during a period in which you meet both of the following requirements. Is it too late to file 2012 tax return Your tax home is in a foreign country. Is it too late to file 2012 tax return You meet either the bona fide residence test or the physical presence test. Is it too late to file 2012 tax return To determine whether your tax home is in a foreign country, see Tax Home in Foreign Country, earlier. Is it too late to file 2012 tax return To determine whether you meet either the bona fide residence test or the physical presence test, see Bona Fide Residence Test and Physical Presence Test, earlier. Is it too late to file 2012 tax return Foreign earned income does not include the following amounts. Is it too late to file 2012 tax return The value of meals and lodging that you exclude from your income because the meals and lodging were furnished for the convenience of your employer. Is it too late to file 2012 tax return Pension or annuity payments you receive, including social security benefits (see Pensions and annuities, later). Is it too late to file 2012 tax return Pay you receive as an employee of the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Government. Is it too late to file 2012 tax return (See U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Government Employees, later. Is it too late to file 2012 tax return ) Amounts you include in your income because of your employer's contributions to a nonexempt employee trust or to a nonqualified annuity contract. Is it too late to file 2012 tax return Any unallowable moving expense deduction that you choose to recapture as explained under Moving Expense Attributable to Foreign Earnings in 2 Years in chapter 5. Is it too late to file 2012 tax return Payments you receive after the end of the tax year following the tax year in which you performed the services that earned the income. Is it too late to file 2012 tax return Earned income. Is it too late to file 2012 tax return   This is pay for personal services performed, such as wages, salaries, or professional fees. Is it too late to file 2012 tax return The list that follows classifies many types of income into three categories. Is it too late to file 2012 tax return The column headed Variable Income lists income that may fall into either the earned income category, the unearned income category, or partly into both. Is it too late to file 2012 tax return For more information on earned and unearned income, see Earned and Unearned Income, later. Is it too late to file 2012 tax return Earned Income Unearned Income Variable Income Salaries and wages Dividends Business profits Commissions Interest Royalties Bonuses Capital gains Rents Professional fees Gambling winnings Scholarships and fellowships Tips Alimony     Social security benefits     Pensions     Annuities     In addition to the types of earned income listed, certain noncash income and allowances or reimbursements are considered earned income. Is it too late to file 2012 tax return Noncash income. Is it too late to file 2012 tax return   The fair market value of property or facilities provided to you by your employer in the form of lodging, meals, or use of a car is earned income. Is it too late to file 2012 tax return Allowances or reimbursements. Is it too late to file 2012 tax return   Earned income includes allowances or reimbursements you receive, such as the following amounts. Is it too late to file 2012 tax return    Cost-of-living allowances. Is it too late to file 2012 tax return Overseas differential. Is it too late to file 2012 tax return Family allowance. Is it too late to file 2012 tax return Reimbursement for education or education allowance. Is it too late to file 2012 tax return Home leave allowance. Is it too late to file 2012 tax return Quarters allowance. Is it too late to file 2012 tax return Reimbursement for moving or moving allowance (unless excluded from income as discussed later in Reimbursement of employee expenses under Earned and Unearned Income). Is it too late to file 2012 tax return Source of Earned Income The source of your earned income is the place where you perform the services for which you received the income. Is it too late to file 2012 tax return Foreign earned income is income you receive for working in a foreign country. Is it too late to file 2012 tax return Where or how you are paid has no effect on the source of the income. Is it too late to file 2012 tax return For example, income you receive for work done in Austria is income from a foreign source even if the income is paid directly to your bank account in the United States and your employer is located in New York City. Is it too late to file 2012 tax return Example. Is it too late to file 2012 tax return You are a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizen, a bona fide resident of Canada, and working as a mining engineer. Is it too late to file 2012 tax return Your salary is $76,800 per year. Is it too late to file 2012 tax return You also receive a $6,000 cost-of-living allowance, and a $6,000 education allowance. Is it too late to file 2012 tax return Your employment contract did not indicate that you were entitled to these allowances only while outside the United States. Is it too late to file 2012 tax return Your total income is $88,800. Is it too late to file 2012 tax return You work a 5-day week, Monday through Friday. Is it too late to file 2012 tax return After subtracting your vacation, you have a total of 240 workdays in the year. Is it too late to file 2012 tax return You worked in the United States during the year for 6 weeks (30 workdays). Is it too late to file 2012 tax return The following shows how to figure the part of your income that is for work done in Canada during the year. Is it too late to file 2012 tax return   Number of days worked in Canada during the year (210) × Total income ($88,800) = $77,700     Number of days of work during the year for which payment was made (240)   Your foreign source earned income is $77,700. Is it too late to file 2012 tax return Earned and Unearned Income Earned income was defined earlier as pay for personal services performed. Is it too late to file 2012 tax return Some types of income are not easily identified as earned or unearned income. Is it too late to file 2012 tax return Some of these types of income are further explained here. Is it too late to file 2012 tax return Income from a sole proprietorship or partnership. Is it too late to file 2012 tax return   Income from a business in which capital investment is an important part of producing the income may be unearned income. Is it too late to file 2012 tax return If you are a sole proprietor or partner and your personal services are also an important part of producing the income, the part of the income that represents the value of your personal services will be treated as earned income. Is it too late to file 2012 tax return Capital a factor. Is it too late to file 2012 tax return   If capital investment is an important part of producing income, no more than 30% of your share of the net profits of the business is earned income. Is it too late to file 2012 tax return   If you have no net profits, the part of your gross profit that represents a reasonable allowance for personal services actually performed is considered earned income. Is it too late to file 2012 tax return Because you do not have a net profit, the 30% limit does not apply. Is it too late to file 2012 tax return Example 1. Is it too late to file 2012 tax return You are a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizen and meet the bona fide residence test. Is it too late to file 2012 tax return You invest in a partnership based in Cameroon that is engaged solely in selling merchandise outside the United States. Is it too late to file 2012 tax return You perform no services for the partnership. Is it too late to file 2012 tax return At the end of the tax year, your share of the net profits is $80,000. Is it too late to file 2012 tax return The entire $80,000 is unearned income. Is it too late to file 2012 tax return Example 2. Is it too late to file 2012 tax return Assume that in Example 1 you spend time operating the business. Is it too late to file 2012 tax return Your share of the net profits is $80,000; 30% of your share of the profits is $24,000. Is it too late to file 2012 tax return If the value of your services for the year is $15,000, your earned income is limited to the value of your services, $15,000. Is it too late to file 2012 tax return Capital not a factor. Is it too late to file 2012 tax return   If capital is not an income-producing factor and personal services produce the business income, the 30% rule does not apply. Is it too late to file 2012 tax return The entire amount of business income is earned income. Is it too late to file 2012 tax return Example. Is it too late to file 2012 tax return You and Lou Green are management consultants and operate as equal partners in performing services outside the United States. Is it too late to file 2012 tax return Because capital is not an income- producing factor, all the income from the partnership is considered earned income. Is it too late to file 2012 tax return Income from a corporation. Is it too late to file 2012 tax return   The salary you receive from a corporation is earned income only if it represents a reasonable allowance as compensation for work you do for the corporation. Is it too late to file 2012 tax return Any amount over what is considered a reasonable salary is unearned income. Is it too late to file 2012 tax return Example 1. Is it too late to file 2012 tax return You are a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizen and an officer and stockholder of a corporation in Honduras. Is it too late to file 2012 tax return You perform no work or service of any kind for the corporation. Is it too late to file 2012 tax return During the tax year you receive a $10,000 “salary” from the corporation. Is it too late to file 2012 tax return The $10,000 clearly is not for personal services and is unearned income. Is it too late to file 2012 tax return Example 2. Is it too late to file 2012 tax return You are a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizen and work full time as secretary-treasurer of your corporation. Is it too late to file 2012 tax return During the tax year you receive $100,000 as salary from the corporation. Is it too late to file 2012 tax return If $80,000 is a reasonable allowance as pay for the work you did, then $80,000 is earned income. Is it too late to file 2012 tax return Stock options. Is it too late to file 2012 tax return   You may have earned income if you disposed of stock that you got by exercising a stock option granted to you under an employee stock purchase plan. Is it too late to file 2012 tax return   If your gain on the disposition of stock you got by exercising an option is treated as capital gain, your gain is unearned income. Is it too late to file 2012 tax return   However, if you disposed of the stock less than 2 years after you were granted the option or less than 1 year after you got the stock, part of the gain on the disposition may be earned income. Is it too late to file 2012 tax return It is considered received in the year you disposed of the stock and earned in the year you performed the services for which you were granted the option. Is it too late to file 2012 tax return Any part of the earned income that is due to work you did outside the United States is foreign earned income. Is it too late to file 2012 tax return   See Publication 525, Taxable and Nontaxable Income, for a discussion of the treatment of stock options. Is it too late to file 2012 tax return Pensions and annuities. Is it too late to file 2012 tax return    For purposes of the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, amounts received as pensions or annuities are unearned income. Is it too late to file 2012 tax return Royalties. Is it too late to file 2012 tax return   Royalties from the leasing of oil and mineral lands and patents generally are a form of rent or dividends and are unearned income. Is it too late to file 2012 tax return   Royalties received by a writer are earned income if they are received: For the transfer of property rights of the writer in the writer's product, or Under a contract to write a book or series of articles. Is it too late to file 2012 tax return Rental income. Is it too late to file 2012 tax return   Generally, rental income is unearned income. Is it too late to file 2012 tax return If you perform personal services in connection with the production of rent, up to 30% of your net rental income can be considered earned income. Is it too late to file 2012 tax return Example. Is it too late to file 2012 tax return Larry Smith, a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizen living in Australia, owns and operates a rooming house in Sydney. Is it too late to file 2012 tax return If he is operating the rooming house as a business that requires capital and personal services, he can consider up to 30% of net rental income as earned income. Is it too late to file 2012 tax return On the other hand, if he just owns the rooming house and performs no personal services connected with its operation, except perhaps making minor repairs and collecting rents, none of his net income from the house is considered earned income. Is it too late to file 2012 tax return It is all unearned income. Is it too late to file 2012 tax return Professional fees. Is it too late to file 2012 tax return   If you are engaged in a professional occupation (such as a doctor or lawyer), all fees received in the performance of these services are earned income. Is it too late to file 2012 tax return Income of an artist. Is it too late to file 2012 tax return   Income you receive from the sale of paintings you created is earned income. Is it too late to file 2012 tax return Scholarships and fellowships. Is it too late to file 2012 tax return   Any portion of a scholarship or fellowship grant that is paid to you for teaching, research or other services is considered earned income if you must include it in your gross income. Is it too late to file 2012 tax return If the payer of the grant is required to provide you with a Form W-2, Wage and Tax Statement, these amounts will be listed as wages. Is it too late to file 2012 tax return    Certain scholarship and fellowship income may be exempt under other provisions. Is it too late to file 2012 tax return See Publication 970, Tax Benefits for Education, chapter 1. Is it too late to file 2012 tax return Use of employer's property or facilities. Is it too late to file 2012 tax return   If you receive fringe benefits in the form of the right to use your employer's property or facilities, the fair market value of that right is earned income. Is it too late to file 2012 tax return Fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being required to buy or sell, and both having reasonable knowledge of all the necessary facts. Is it too late to file 2012 tax return Example. Is it too late to file 2012 tax return You are privately employed and live in Japan all year. Is it too late to file 2012 tax return You are paid a salary of $6,000 a month. Is it too late to file 2012 tax return You live rent-free in a house provided by your employer that has a fair rental value of $3,000 a month. Is it too late to file 2012 tax return The house is not provided for your employer's convenience. Is it too late to file 2012 tax return You report on the calendar-year, cash basis. Is it too late to file 2012 tax return You received $72,000 salary from foreign sources plus $36,000 fair rental value of the house, or a total of $108,000 of earned income. Is it too late to file 2012 tax return Reimbursement of employee expenses. Is it too late to file 2012 tax return   If you are reimbursed under an accountable plan (defined below) for expenses you incur on your employer's behalf and you have adequately accounted to your employer for the expenses, do not include the reimbursement for those expenses in your earned income. Is it too late to file 2012 tax return   The expenses for which you are reimbursed are not considered allocable (related) to your earned income. Is it too late to file 2012 tax return If expenses and reimbursement are equal, there is nothing to allocate to excluded income. Is it too late to file 2012 tax return If expenses are more than the reimbursement, the unreimbursed expenses are considered to have been incurred in producing earned income and must be divided between your excluded and included income in determining the amount of unreimbursed expenses you can deduct. Is it too late to file 2012 tax return (See chapter 5. Is it too late to file 2012 tax return ) If the reimbursement is more than the expenses, no expenses remain to be divided between excluded and included income and the excess reimbursement must be included in earned income. Is it too late to file 2012 tax return   These rules do not apply to the following individuals. Is it too late to file 2012 tax return Straight-commission salespersons. Is it too late to file 2012 tax return Employees who have arrangements with their employers under which taxes are not withheld on a percentage of the commissions because the employers consider that percentage to be attributable to the employees' expenses. Is it too late to file 2012 tax return Accountable plan. Is it too late to file 2012 tax return   An accountable plan is a reimbursement or allowance arrangement that includes all three of the following rules. Is it too late to file 2012 tax return The expenses covered under the plan must have a business connection. Is it too late to file 2012 tax return The employee must adequately account to the employer for these expenses within a reasonable period of time. Is it too late to file 2012 tax return The employee must return any excess reimbursement or allowance within a reasonable period of time. Is it too late to file 2012 tax return Reimbursement of moving expenses. Is it too late to file 2012 tax return   Reimbursement of moving expenses may be earned income. Is it too late to file 2012 tax return You must include as earned income: Any reimbursements of, or payments for, nondeductible moving expenses, Reimbursements that are more than your deductible expenses and that you do not return to your employer, Any reimbursements made (or treated as made) under a nonaccountable plan (any plan that does not meet the rules listed above for an accountable plan), even if they are for deductible expenses, and Any reimbursement of moving expenses you deducted in an earlier year. Is it too late to file 2012 tax return This section discusses reimbursements that must be included in earned income. Is it too late to file 2012 tax return Publication 521, Moving Expenses, discusses additional rules that apply to moving expense deductions and reimbursements. Is it too late to file 2012 tax return   The rules for determining when the reimbursement is considered earned or where the reimbursement is considered earned may differ somewhat from the general rules previously discussed. Is it too late to file 2012 tax return   Although you receive the reimbursement in one tax year, it may be considered earned for services performed, or to be performed, in another tax year. Is it too late to file 2012 tax return You must report the reimbursement as income on your return in the year you receive it, even if it is considered earned during a different year. Is it too late to file 2012 tax return Move from U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return to foreign country. Is it too late to file 2012 tax return   If you move from the United States to a foreign country, your moving expense reimbursement is generally considered pay for future services to be performed at the new location. Is it too late to file 2012 tax return The reimbursement is considered earned solely in the year of the move if you qualify for the exclusion for a period that includes at least 120 days during that tax year. Is it too late to file 2012 tax return   If you are neither a bona fide resident of nor physically present in a foreign country or countries for a period that includes 120 days during the year of the move, a portion of the reimbursement is considered earned in the year of the move and a portion is considered earned in the year following the year of the move. Is it too late to file 2012 tax return To figure the amount earned in the year of the move, multiply the reimbursement by a fraction. Is it too late to file 2012 tax return The numerator (top number) is the number of days in your qualifying period that fall within the year of the move, and the denominator (bottom number) is the total number of days in the year of the move. Is it too late to file 2012 tax return   The difference between the total reimbursement and the amount considered earned in the year of the move is the amount considered earned in the year following the year of the move. Is it too late to file 2012 tax return The part earned in each year is figured as shown in the following example. Is it too late to file 2012 tax return Example. Is it too late to file 2012 tax return You are a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizen working in the United States. Is it too late to file 2012 tax return You were told in October 2012 that you were being transferred to a foreign country. Is it too late to file 2012 tax return You arrived in the foreign country on December 15, 2012, and you are a bona fide resident for the remainder of 2012 and all of 2013. Is it too late to file 2012 tax return Your employer reimbursed you $2,000 in January 2013 for the part of the moving expense that you were not allowed to deduct. Is it too late to file 2012 tax return Because you did not qualify for the exclusion under the bona fide residence test for at least 120 days in 2012 (the year of the move), the reimbursement is considered pay for services performed in the foreign country for both 2012 and 2013. Is it too late to file 2012 tax return You figure the part of the reimbursement for services performed in the foreign country in 2012 by multiplying the total reimbursement by a fraction. Is it too late to file 2012 tax return The fraction is the number of days during which you were a bona fide resident in 2012 (the year of the move) divided by 366. Is it too late to file 2012 tax return The remaining part of the reimbursement is for services performed in the foreign country in 2013. Is it too late to file 2012 tax return This computation is used only to determine when the reimbursement is considered earned. Is it too late to file 2012 tax return You would include the amount of the reimbursement in income in 2013, the year you received it. Is it too late to file 2012 tax return Move between foreign countries. Is it too late to file 2012 tax return   If you move between foreign countries, any moving expense reimbursement that you must include in income will be considered earned in the year of the move if you qualify for the foreign earned income exclusion for a period that includes at least 120 days in the year of the move. Is it too late to file 2012 tax return Move to U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return   If you move to the United States, the moving expense reimbursement that you must include in income is generally considered to be U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return source income. Is it too late to file 2012 tax return   However, if under either an agreement between you and your employer or a statement of company policy that is reduced to writing before your move to the foreign country, your employer will reimburse you for your move back to the United States regardless of whether you continue to work for the employer, the includible reimbursement is considered compensation for past services performed in the foreign country. Is it too late to file 2012 tax return The includible reimbursement is considered earned in the year of the move if you qualify for the foreign earned income exclusion for a period that includes at least 120 days during that year. Is it too late to file 2012 tax return Otherwise, you treat the includible reimbursement as received for services performed in the foreign country in the year of the move and the year immediately before the year of the move. Is it too late to file 2012 tax return   See the discussion under Move from U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return to foreign country , earlier, to figure the amount of the includible reimbursement considered earned in the year of the move. Is it too late to file 2012 tax return The amount earned in the year before the year of the move is the difference between the total includible reimbursement and the amount earned in the year of the move. Is it too late to file 2012 tax return Example. Is it too late to file 2012 tax return You are a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return citizen employed in a foreign country. Is it too late to file 2012 tax return You retired from employment with your employer on March 31, 2013, and returned to the United States after having been a bona fide resident of the foreign country for several years. Is it too late to file 2012 tax return A written agreement with your employer entered into before you went abroad provided that you would be reimbursed for your move back to the United States. Is it too late to file 2012 tax return In April 2013, your former employer reimbursed you $4,000 for the part of the cost of your move back to the United States that you were not allowed to deduct. Is it too late to file 2012 tax return Because you were not a bona fide resident of a foreign country or countries for a period that included at least 120 days in 2013 (the year of the move), the includible reimbursement is considered pay for services performed in the foreign country for both 2013 and 2012. Is it too late to file 2012 tax return You figure the part of the moving expense reimbursement for services performed in the foreign country for 2013 by multiplying the total includible reimbursement by a fraction. Is it too late to file 2012 tax return The fraction is the number of days of foreign residence during the year (90) divided by the number of days in the year (365). Is it too late to file 2012 tax return The remaining part of the includible reimbursement is for services performed in the foreign country in 2012. Is it too late to file 2012 tax return You report the amount of the includible reimbursement in 2013, the year you received it. Is it too late to file 2012 tax return    In this example, if you met the physical presence test for a period that included at least 120 days in 2013, the moving expense reimbursement would be considered earned entirely in the year of the move. Is it too late to file 2012 tax return Storage expense reimbursements. Is it too late to file 2012 tax return   If you are reimbursed for storage expenses, the reimbursement is for services you perform during the period of time for which the storage expenses are incurred. Is it too late to file 2012 tax return U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Government Employees For purposes of the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, foreign earned income does not include any amounts paid by the United States or any of its agencies to its employees. Is it too late to file 2012 tax return This includes amounts paid from both appropriated and nonappropriated funds. Is it too late to file 2012 tax return The following organizations (and other organizations similarly organized and operated under United States Army, Navy, or Air Force regulations) are integral parts of the Armed Forces, agencies, or instrumentalities of the United States. Is it too late to file 2012 tax return United States Armed Forces exchanges. Is it too late to file 2012 tax return Commissioned and noncommissioned officers' messes. Is it too late to file 2012 tax return Armed Forces motion picture services. Is it too late to file 2012 tax return Kindergartens on foreign Armed Forces installations. Is it too late to file 2012 tax return Amounts paid by the United States or its agencies to persons who are not their employees may qualify for exclusion or deduction. Is it too late to file 2012 tax return If you are a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Government employee paid by a U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return agency that assigned you to a foreign government to perform specific services for which the agency is reimbursed by the foreign government, your pay is from the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Government and does not qualify for exclusion or deduction. Is it too late to file 2012 tax return If you have questions about whether you are an employee or an independent contractor, get Publication 15-A, Employer's Supplemental Tax Guide. Is it too late to file 2012 tax return American Institute in Taiwan. Is it too late to file 2012 tax return   Amounts paid by the American Institute in Taiwan are not foreign earned income for purposes of the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction. Is it too late to file 2012 tax return If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return tax up to the amount that equals tax-exempt allowances received by civilian employees of the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Government. Is it too late to file 2012 tax return Allowances. Is it too late to file 2012 tax return   Cost-of-living and foreign-area allowances paid under certain acts of Congress to U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return civilian officers and employees stationed in Alaska and Hawaii or elsewhere outside the 48 contiguous states and the District of Columbia can be excluded from gross income. Is it too late to file 2012 tax return Post differentials are wages that must be included in gross income, regardless of the act of Congress under which they are paid. Is it too late to file 2012 tax return More information. Is it too late to file 2012 tax return   Publication 516, U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Government Civilian Employees Stationed Abroad, has more information for U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Government employees abroad. Is it too late to file 2012 tax return Exclusion of Meals and Lodging You do not include in your income the value of meals and lodging provided to you and your family by your employer at no charge if the following conditions are met. Is it too late to file 2012 tax return The meals are furnished: On the business premises of your employer, and For the convenience of your employer. Is it too late to file 2012 tax return The lodging is furnished: On the business premises of your employer, For the convenience of your employer, and As a condition of your employment. Is it too late to file 2012 tax return If these conditions are met, do not include the value of the meals or lodging in your income, even if a law or your employment contract says that they are provided as compensation. Is it too late to file 2012 tax return Amounts you do not include in income because of these rules are not foreign earned income. Is it too late to file 2012 tax return If you receive a Form W-2, excludable amounts should not be included in the total reported in box 1 as wages. Is it too late to file 2012 tax return Family. Is it too late to file 2012 tax return   Your family, for this purpose, includes only your spouse and your dependents. Is it too late to file 2012 tax return Lodging. Is it too late to file 2012 tax return   The value of lodging includes the cost of heat, electricity, gas, water, sewer service, and similar items needed to make the lodging fit to live in. Is it too late to file 2012 tax return Business premises of employer. Is it too late to file 2012 tax return   Generally, the business premises of your employer is wherever you work. Is it too late to file 2012 tax return For example, if you work as a housekeeper, meals and lodging provided in your employer's home are provided on the business premises of your employer. Is it too late to file 2012 tax return Similarly, meals provided to cowhands while herding cattle on land leased or owned by their employer are considered provided on the premises of their employer. Is it too late to file 2012 tax return Convenience of employer. Is it too late to file 2012 tax return   Whether meals or lodging are provided for your employer's convenience must be determined from all the facts and circumstances. Is it too late to file 2012 tax return Meals furnished at no charge are considered provided for your employer's convenience if there is a good business reason for providing them, other than to give you more pay. Is it too late to file 2012 tax return   On the other hand, if your employer provides meals to you or your family as a means of giving you more pay, and there is no other business reason for providing them, their value is extra income to you because they are not furnished for the convenience of your employer. Is it too late to file 2012 tax return Condition of employment. Is it too late to file 2012 tax return   Lodging is provided as a condition of employment if you must accept the lodging to properly carry out the duties of your job. Is it too late to file 2012 tax return You must accept lodging to properly carry out your duties if, for example, you must be available for duty at all times or you could not perform your duties if the lodging was not furnished. Is it too late to file 2012 tax return Foreign camps. Is it too late to file 2012 tax return   If the lodging is in a camp located in a foreign country, the camp is considered part of your employer's business premises. Is it too late to file 2012 tax return The camp must be: Provided for your employer's convenience because the place where you work is in a remote area where satisfactory housing is not available to you on the open market within a reasonable commuting distance, Located as close as reasonably possible in the area where you work, and Provided in a common area or enclave that is not available to the general public for lodging or accommodations and that normally houses at least ten employees. Is it too late to file 2012 tax return Foreign Earned Income Exclusion If your tax home is in a foreign country and you meet the bona fide residence test or the physical presence test, you can choose to exclude from your income a limited amount of your foreign earned income. Is it too late to file 2012 tax return Foreign earned income was defined earlier in this chapter. Is it too late to file 2012 tax return You also can choose to exclude from your income a foreign housing amount. Is it too late to file 2012 tax return This is explained later under Foreign Housing Exclusion. Is it too late to file 2012 tax return If you choose to exclude a foreign housing amount, you must figure the foreign housing exclusion before you figure the foreign earned income exclusion. Is it too late to file 2012 tax return Your foreign earned income exclusion is limited to your foreign earned income minus your foreign housing exclusion. Is it too late to file 2012 tax return If you choose to exclude foreign earned income, you cannot deduct, exclude, or claim a credit for any item that can be allocated to or charged against the excluded amounts. Is it too late to file 2012 tax return This includes any expenses, losses, and other normally deductible items allocable to the excluded income. Is it too late to file 2012 tax return For more information about deductions and credits, see chapter 5 . Is it too late to file 2012 tax return Limit on Excludable Amount You may be able to exclude up to $97,600 of your foreign earned income in 2013. Is it too late to file 2012 tax return You cannot exclude more than the smaller of: $97,600, or Your foreign earned income (discussed earlier) for the tax year minus your foreign housing exclusion (discussed later). Is it too late to file 2012 tax return If both you and your spouse work abroad and each of you meets either the bona fide residence test or the physical presence test, you can each choose the foreign earned income exclusion. Is it too late to file 2012 tax return You do not both need to meet the same test. Is it too late to file 2012 tax return Together, you and your spouse can exclude as much as $195,200. Is it too late to file 2012 tax return Paid in year following work. Is it too late to file 2012 tax return   Generally, you are considered to have earned income in the year in which you do the work for which you receive the income, even if you work in one year but are not paid until the following year. Is it too late to file 2012 tax return If you report your income on a cash basis, you report the income on your return for the year you receive it. Is it too late to file 2012 tax return If you work one year, but are not paid for that work until the next year, the amount you can exclude in the year you are paid is the amount you could have excluded in the year you did the work if you had been paid in that year. Is it too late to file 2012 tax return For an exception to this general rule, see Year-end payroll period, later. Is it too late to file 2012 tax return Example. Is it too late to file 2012 tax return You were a bona fide resident of Brazil for all of 2012 and 2013. Is it too late to file 2012 tax return You report your income on the cash basis. Is it too late to file 2012 tax return In 2012, you were paid $84,200 for work you did in Brazil during that year. Is it too late to file 2012 tax return You excluded all of the $84,200 from your income in 2012. Is it too late to file 2012 tax return In 2013, you were paid $117,300 for your work in Brazil. Is it too late to file 2012 tax return $18,800 was for work you did in 2012 and $98,500 was for work you did in 2013. Is it too late to file 2012 tax return You can exclude $10,900 of the $18,800 from your income in 2013. Is it too late to file 2012 tax return This is the $95,100 maximum exclusion in 2012 minus the $84,200 actually excluded that year. Is it too late to file 2012 tax return You must include the remaining $7,900 in income in 2013 because you could not have excluded that income in 2012 if you had received it that year. Is it too late to file 2012 tax return You can exclude $97,600 of the $98,500 you were paid for work you did in 2013 from your 2013 income. Is it too late to file 2012 tax return Your total foreign earned income exclusion for 2013 is $108,500 ($10,900 for work you did in 2012 and $97,600 for work you did in 2013). Is it too late to file 2012 tax return You would include in your 2013 income $8,800 ($7,900 for the work you did in 2012 and $900 for the work you did in 2013). Is it too late to file 2012 tax return Year-end payroll period. Is it too late to file 2012 tax return   There is an exception to the general rule that income is considered earned in the year you do the work for which you receive the income. Is it too late to file 2012 tax return If you are a cash-basis taxpayer, any salary or wage payment you receive after the end of the year in which you do the work for which you receive the pay is considered earned entirely in the year you receive it if all four of the following apply. Is it too late to file 2012 tax return The period for which the payment is made is a normal payroll period of your employer that regularly applies to you. Is it too late to file 2012 tax return The payroll period includes the last day of your tax year (December 31 if you figure your taxes on a calendar-year basis). Is it too late to file 2012 tax return The payroll period is not longer than 16 days. Is it too late to file 2012 tax return The payday comes at the same time in relation to the payroll period that it would normally come and it comes before the end of the next payroll period. Is it too late to file 2012 tax return Example. Is it too late to file 2012 tax return You are paid twice a month. Is it too late to file 2012 tax return For the normal payroll period that begins on the first of the month and ends on the fifteenth of the month, you are paid on the sixteenth day of the month. Is it too late to file 2012 tax return For the normal payroll period that begins on the sixteenth of the month and ends on the last day of the month, you are paid on the first day of the following month. Is it too late to file 2012 tax return Because all of the above conditions are met, the pay you received on January 1, 2013, is considered earned in 2013. Is it too late to file 2012 tax return Income earned over more than 1 year. Is it too late to file 2012 tax return   Regardless of when you actually receive income, you must apply it to the year in which you earned it in figuring your excludable amount for that year. Is it too late to file 2012 tax return For example, a bonus may be based on work you did over several years. Is it too late to file 2012 tax return You determine the amount of the bonus that is considered earned in a particular year in two steps. Is it too late to file 2012 tax return Divide the bonus by the number of calendar months in the period when you did the work that resulted in the bonus. Is it too late to file 2012 tax return Multiply the result of (1) by the number of months you did the work during the year. Is it too late to file 2012 tax return This is the amount that is subject to the exclusion limit for that tax year. Is it too late to file 2012 tax return Income received more than 1 year after it was earned. Is it too late to file 2012 tax return   You cannot exclude income you receive after the end of the year following the year you do the work to earn it. Is it too late to file 2012 tax return Example. Is it too late to file 2012 tax return   You were a bona fide resident of Sweden for 2011, 2012, and 2013. Is it too late to file 2012 tax return You report your income on the cash basis. Is it too late to file 2012 tax return In 2011, you were paid $69,000 for work you did in Sweden that year and in 2012 you were paid $74,000 for that year's work in Sweden. Is it too late to file 2012 tax return You excluded all the income on your 2011 and 2012 returns. Is it too late to file 2012 tax return   In 2013, you were paid $92,000; $82,000 for your work in Sweden during 2013, and $10,000 for work you did in Sweden in 2011. Is it too late to file 2012 tax return You cannot exclude any of the $10,000 for work done in 2011 because you received it after the end of the year following the year in which you earned it. Is it too late to file 2012 tax return You must include the $10,000 in income. Is it too late to file 2012 tax return You can exclude all of the $82,000 received for work you did in 2013. Is it too late to file 2012 tax return Community income. Is it too late to file 2012 tax return   The maximum exclusion applies separately to the earnings of spouses. Is it too late to file 2012 tax return Ignore any community property laws when you figure your limit on the foreign earned income exclusion. Is it too late to file 2012 tax return Part-year exclusion. Is it too late to file 2012 tax return   If the period for which you qualify for the foreign earned income exclusion includes only part of the year, you must adjust the maximum limit based on the number of qualifying days in the year. Is it too late to file 2012 tax return The number of qualifying days is the number of days in the year within the period on which you both: Have your tax home in a foreign country, and Meet either the bona fide residence test or the physical presence test. Is it too late to file 2012 tax return   For this purpose, you can count as qualifying days all days within a period of 12 consecutive months once you are physically present and have your tax home in a foreign country for 330 full days. Is it too late to file 2012 tax return To figure your maximum exclusion, multiply the maximum excludable amount for the year by the number of your qualifying days in the year, and then divide the result by the number of days in the year. Is it too late to file 2012 tax return Example. Is it too late to file 2012 tax return You report your income on the calendar-year basis and you qualified for the foreign earned income exclusion under the bona fide residence test for 75 days in 2013. Is it too late to file 2012 tax return You can exclude a maximum of 75/365 of $97,600, or $20,055, of your foreign earned income for 2013. Is it too late to file 2012 tax return If you qualify under the bona fide residence test for all of 2014, you can exclude your foreign earned income up to the 2014 limit. Is it too late to file 2012 tax return Physical presence test. Is it too late to file 2012 tax return   Under the physical presence test, a 12-month period can be any period of 12 consecutive months that includes 330 full days. Is it too late to file 2012 tax return If you qualify for the foreign earned income exclusion under the physical presence test for part of a year, it is important to carefully choose the 12-month period that will allow the maximum exclusion for that year. Is it too late to file 2012 tax return Example. Is it too late to file 2012 tax return You are physically present and have your tax home in a foreign country for a 16-month period from June 1, 2012, through September 30, 2013, except for 16 days in December 2012 when you were on vacation in the United States. Is it too late to file 2012 tax return You figure the maximum exclusion for 2012 as follows. Is it too late to file 2012 tax return Beginning with June 1, 2012, count forward 330 full days. Is it too late to file 2012 tax return Do not count the 16 days you spent in the United States. Is it too late to file 2012 tax return The 330th day, May 12, 2013, is the last day of a 12-month period. Is it too late to file 2012 tax return Count backward 12 months from May 11, 2013, to find the first day of this 12-month period, May 12, 2012. Is it too late to file 2012 tax return This 12-month period runs from May 12, 2012, through May 11, 2013. Is it too late to file 2012 tax return Count the total days during 2012 that fall within this 12-month period. Is it too late to file 2012 tax return This is 234 days (May 12, 2012 – December 31, 2012). Is it too late to file 2012 tax return Multiply $95,100 (the maximum exclusion for 2012) by the fraction 234/366 to find your maximum exclusion for 2012 ($60,802). Is it too late to file 2012 tax return You figure the maximum exclusion for 2013 in the opposite manner. Is it too late to file 2012 tax return Beginning with your last full day, September 30, 2013, count backward 330 full days. Is it too late to file 2012 tax return Do not count the 16 days you spent in the United States. Is it too late to file 2012 tax return That day, October 20, 2012, is the first day of a 12-month period. Is it too late to file 2012 tax return Count forward 12 months from October 20, 2012, to find the last day of this 12-month period, October 19, 2013. Is it too late to file 2012 tax return This 12-month period runs from October 20, 2012, through October 19, 2013. Is it too late to file 2012 tax return Count the total days during 2013 that fall within this 12-month period. Is it too late to file 2012 tax return This is 292 days (January 1, 2013 – October 19, 2013). Is it too late to file 2012 tax return Multiply $97,600, the maximum limit, by the fraction 292/365 to find your maximum exclusion for 2013 ($78,080). Is it too late to file 2012 tax return Choosing the Exclusion The foreign earned income exclusion is voluntary. Is it too late to file 2012 tax return You can choose the exclusion by completing the appropriate parts of Form 2555. Is it too late to file 2012 tax return When You Can Choose the Exclusion Your initial choice of the exclusion on Form 2555 or Form 2555-EZ generally must be made with one of the following returns. Is it too late to file 2012 tax return A return filed by the due date (including any extensions). Is it too late to file 2012 tax return A return amending a timely-filed return. Is it too late to file 2012 tax return Amended returns generally must be filed by the later of 3 years after the filing date of the original return or 2 years after the tax is paid. Is it too late to file 2012 tax return A return filed within 1 year from the original due date of the return (determined without regard to any extensions). Is it too late to file 2012 tax return Filing after the above periods. Is it too late to file 2012 tax return   You can choose the exclusion on a return filed after the periods described above if you owe no federal income tax after taking into account the exclusion. Is it too late to file 2012 tax return If you owe federal income tax after taking into account the exclusion, you can choose the exclusion on a return filed after the periods described earlier if you file before the IRS discovers that you failed to choose the exclusion. Is it too late to file 2012 tax return Whether or not you owe federal income tax after taking the exclusion into account, if you file your return after the periods described earlier, you must type or legibly print at the top of the first page of the Form 1040 “Filed pursuant to section 1. Is it too late to file 2012 tax return 911-7(a)(2)(i)(D). Is it too late to file 2012 tax return ” If you owe federal income tax after taking into account the foreign earned income exclusion and the IRS discovered that you failed to choose the exclusion, you may still be able to choose the exclusion. Is it too late to file 2012 tax return You must request a private letter ruling under Income Tax Regulation 301. Is it too late to file 2012 tax return 9100-3 and Revenue Procedure 2013-1, 2013-1 I. Is it too late to file 2012 tax return R. Is it too late to file 2012 tax return B. Is it too late to file 2012 tax return 1, available at www. Is it too late to file 2012 tax return irs. Is it too late to file 2012 tax return gov/irb/2013-01_IRB/ar06. Is it too late to file 2012 tax return html. Is it too late to file 2012 tax return Effect of Choosing the Exclusion Once you choose to exclude your foreign earned income, that choice remains in effect for that year and all later years unless you revoke it. Is it too late to file 2012 tax return Foreign tax credit or deduction. Is it too late to file 2012 tax return