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State Tax Forms And Instructions

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State Tax Forms And Instructions

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Understanding Your CP188 Notice

We are holding your refund until we determine you owe no other taxes.


What you need to do

  • You need not take any action at this time.
  • Review your notice carefully; it will explain the time frames necessary to review your account.

You may want to...


Understanding your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP188, Page 1

Page Last Reviewed or Updated: 25-Jul-2013

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The State Tax Forms And Instructions

State tax forms and instructions Publication 54 - Additional Material Questions and AnswersThis section answers tax- related questions commonly asked by taxpayers living abroad. State tax forms and instructions 1. State tax forms and instructions Filing Requirements—Where, When, and How . State tax forms and instructions 1) When are U. State tax forms and instructions S. State tax forms and instructions income tax returns due? . State tax forms and instructions 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. State tax forms and instructions How can I secure an extension of time to file my return, when should I file my return, and what forms are required? . State tax forms and instructions 3) My entire income qualifies for the foreign earned income exclusion. State tax forms and instructions Must I file a tax return? . State tax forms and instructions 4) I was sent abroad by my company in November of last year. State tax forms and instructions I plan to secure an extension of time on Form 2350 to file my tax return for last year because I expect to qualify for the foreign earned income exclusion under the physical presence test. State tax forms and instructions However, if my company recalls me to the United States before the end of the qualifying period and I find I will not qualify for the exclusion, how and when should I file my return? . State tax forms and instructions 5) I am a U. State tax forms and instructions S. State tax forms and instructions citizen and have no taxable income from the United States, but I have substantial income from a foreign source. State tax forms and instructions Am I required to file a U. State tax forms and instructions S. State tax forms and instructions income tax return? . State tax forms and instructions 6) I am a U. State tax forms and instructions S. State tax forms and instructions citizen who has retired, and I expect to remain in a foreign country. State tax forms and instructions Do I have any further U. State tax forms and instructions S. State tax forms and instructions tax obligations? . State tax forms and instructions 7) I have been a bona fide resident of a foreign country for over 5 years. State tax forms and instructions Is it necessary for me to pay estimated tax? . State tax forms and instructions 8) Will a check payable in foreign currency be acceptable in payment of my U. State tax forms and instructions S. State tax forms and instructions tax? . State tax forms and instructions 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. State tax forms and instructions Must I file a separate Form 2555 (or Form 2555-EZ) with each return? . State tax forms and instructions 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? . State tax forms and instructions 11) On Form 2350, Application for Extension of Time To File U. State tax forms and instructions S. State tax forms and instructions Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. State tax forms and instructions If I qualify under the bona fide residence test, can I file my return on that basis? . State tax forms and instructions 12) I am a U. State tax forms and instructions S. State tax forms and instructions citizen who worked in the United States for 6 months last year. State tax forms and instructions I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. State tax forms and instructions Should I file a return and pay tax on the income earned in the United States during the first 6 months and then, when I qualify, file another return covering the last 6 months of the year? . State tax forms and instructions 13) I am a U. State tax forms and instructions S. State tax forms and instructions citizen. State tax forms and instructions I have lived abroad for a number of years and recently realized that I should have been filing U. State tax forms and instructions S. State tax forms and instructions income tax returns. State tax forms and instructions How do I correct this oversight in not having filed returns for these years? . State tax forms and instructions 14) In 2008, I qualified to exclude my foreign earned income, but I did not claim this exclusion on the return I filed in 2009. State tax forms and instructions I paid all outstanding taxes with the return. State tax forms and instructions Can I file a claim for refund now? . State tax forms and instructions 1) When are U. State tax forms and instructions S. State tax forms and instructions income tax returns due? Generally, for calendar year taxpayers, U. State tax forms and instructions S. State tax forms and instructions income tax returns are due on April 15. State tax forms and instructions If you are a U. State tax forms and instructions S. State tax forms and instructions citizen or resident and both your tax home and your abode are outside the United States and Puerto Rico on the regular due date, an automatic extension is granted to June 15 for filing the return. State tax forms and instructions Interest will be charged on any tax due, as shown on the return, from April 15. State tax forms and instructions a) You should file Form 2350 by the due date of your return to request an extension of time to file. State tax forms and instructions Form 2350 is a special form for those U. State tax forms and instructions S. State tax forms and instructions citizens or residents abroad who expect to qualify for the foreign earned income exclusion or the housing exclusion or deduction under either the bona fide residence test or physical presence test and would like to have an extension of time to delay filing until after they have qualified. State tax forms and instructions b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. State tax forms and instructions c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). State tax forms and instructions Generally, yes. State tax forms and instructions Every U. State tax forms and instructions S. State tax forms and instructions citizen or resident who receives income must file a U. State tax forms and instructions S. State tax forms and instructions income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. State tax forms and instructions The income levels for filing purposes are discussed under Filing Requirements in chapter 1. State tax forms and instructions If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. State tax forms and instructions Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. State tax forms and instructions You must report your worldwide income on the return. State tax forms and instructions If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. State tax forms and instructions S. State tax forms and instructions income tax. State tax forms and instructions However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. State tax forms and instructions Yes. State tax forms and instructions All U. State tax forms and instructions S. State tax forms and instructions citizens and resident aliens are subject to U. State tax forms and instructions S. State tax forms and instructions tax on their worldwide income. State tax forms and instructions If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. State tax forms and instructions S. State tax forms and instructions income tax liability for the foreign taxes paid. State tax forms and instructions Form 1116 is used to figure the allowable credit. State tax forms and instructions Your U. State tax forms and instructions S. State tax forms and instructions tax obligation on your income is the same as that of a retired person living in the United States. State tax forms and instructions (See the discussion on filing requirements in chapter 1 of this publication. State tax forms and instructions ) U. State tax forms and instructions S. State tax forms and instructions taxpayers overseas have the same requirements for paying estimated tax as those in the United States. State tax forms and instructions See the discussion under Estimated Tax in chapter 1. State tax forms and instructions Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. State tax forms and instructions S. State tax forms and instructions taxation. State tax forms and instructions Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. State tax forms and instructions The first installment of estimated tax is due on April 15 of the year for which the income is earned. State tax forms and instructions Generally, only U. State tax forms and instructions S. State tax forms and instructions currency is acceptable for payment of income tax. State tax forms and instructions However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. State tax forms and instructions Yes. State tax forms and instructions A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. State tax forms and instructions No. State tax forms and instructions The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. State tax forms and instructions Yes. State tax forms and instructions You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. State tax forms and instructions You are not bound by the test indicated in the application for extension of time. State tax forms and instructions You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. State tax forms and instructions If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. State tax forms and instructions No. State tax forms and instructions You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. State tax forms and instructions After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. State tax forms and instructions b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. State tax forms and instructions This allows you to file only once and saves you from paying the tax and waiting for a refund. State tax forms and instructions However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. State tax forms and instructions If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. State tax forms and instructions File the late returns as soon as possible, stating your reason for filing late. State tax forms and instructions For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. State tax forms and instructions It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. State tax forms and instructions A return filed before the due date is considered filed on the due date. State tax forms and instructions . State tax forms and instructions 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. State tax forms and instructions How can I secure an extension of time to file my return, when should I file my return, and what forms are required? a) You should file Form 2350 by the due date of your return to request an extension of time to file. State tax forms and instructions Form 2350 is a special form for those U. State tax forms and instructions S. State tax forms and instructions citizens or residents abroad who expect to qualify for the foreign earned income exclusion or the housing exclusion or deduction under either the bona fide residence test or physical presence test and would like to have an extension of time to delay filing until after they have qualified. State tax forms and instructions b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. State tax forms and instructions c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). State tax forms and instructions Generally, yes. State tax forms and instructions Every U. State tax forms and instructions S. State tax forms and instructions citizen or resident who receives income must file a U. State tax forms and instructions S. State tax forms and instructions income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. State tax forms and instructions The income levels for filing purposes are discussed under Filing Requirements in chapter 1. State tax forms and instructions If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. State tax forms and instructions Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. State tax forms and instructions You must report your worldwide income on the return. State tax forms and instructions If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. State tax forms and instructions S. State tax forms and instructions income tax. State tax forms and instructions However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. State tax forms and instructions Yes. State tax forms and instructions All U. State tax forms and instructions S. State tax forms and instructions citizens and resident aliens are subject to U. State tax forms and instructions S. State tax forms and instructions tax on their worldwide income. State tax forms and instructions If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. State tax forms and instructions S. State tax forms and instructions income tax liability for the foreign taxes paid. State tax forms and instructions Form 1116 is used to figure the allowable credit. State tax forms and instructions Your U. State tax forms and instructions S. State tax forms and instructions tax obligation on your income is the same as that of a retired person living in the United States. State tax forms and instructions (See the discussion on filing requirements in chapter 1 of this publication. State tax forms and instructions ) U. State tax forms and instructions S. State tax forms and instructions taxpayers overseas have the same requirements for paying estimated tax as those in the United States. State tax forms and instructions See the discussion under Estimated Tax in chapter 1. State tax forms and instructions Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. State tax forms and instructions S. State tax forms and instructions taxation. State tax forms and instructions Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. State tax forms and instructions The first installment of estimated tax is due on April 15 of the year for which the income is earned. State tax forms and instructions Generally, only U. State tax forms and instructions S. State tax forms and instructions currency is acceptable for payment of income tax. State tax forms and instructions However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. State tax forms and instructions Yes. State tax forms and instructions A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. State tax forms and instructions No. State tax forms and instructions The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. State tax forms and instructions Yes. State tax forms and instructions You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. State tax forms and instructions You are not bound by the test indicated in the application for extension of time. State tax forms and instructions You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. State tax forms and instructions If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. State tax forms and instructions No. State tax forms and instructions You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. State tax forms and instructions After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. State tax forms and instructions b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. State tax forms and instructions This allows you to file only once and saves you from paying the tax and waiting for a refund. State tax forms and instructions However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. State tax forms and instructions If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. State tax forms and instructions File the late returns as soon as possible, stating your reason for filing late. State tax forms and instructions For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. State tax forms and instructions It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. State tax forms and instructions A return filed before the due date is considered filed on the due date. State tax forms and instructions . State tax forms and instructions 3) My entire income qualifies for the foreign earned income exclusion. State tax forms and instructions Must I file a tax return? Generally, yes. State tax forms and instructions Every U. State tax forms and instructions S. State tax forms and instructions citizen or resident who receives income must file a U. State tax forms and instructions S. State tax forms and instructions income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. State tax forms and instructions The income levels for filing purposes are discussed under Filing Requirements in chapter 1. State tax forms and instructions If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. State tax forms and instructions Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. State tax forms and instructions You must report your worldwide income on the return. State tax forms and instructions If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. State tax forms and instructions S. State tax forms and instructions income tax. State tax forms and instructions However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. State tax forms and instructions Yes. State tax forms and instructions All U. State tax forms and instructions S. State tax forms and instructions citizens and resident aliens are subject to U. State tax forms and instructions S. State tax forms and instructions tax on their worldwide income. State tax forms and instructions If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. State tax forms and instructions S. State tax forms and instructions income tax liability for the foreign taxes paid. State tax forms and instructions Form 1116 is used to figure the allowable credit. State tax forms and instructions Your U. State tax forms and instructions S. State tax forms and instructions tax obligation on your income is the same as that of a retired person living in the United States. State tax forms and instructions (See the discussion on filing requirements in chapter 1 of this publication. State tax forms and instructions ) U. State tax forms and instructions S. State tax forms and instructions taxpayers overseas have the same requirements for paying estimated tax as those in the United States. State tax forms and instructions See the discussion under Estimated Tax in chapter 1. State tax forms and instructions Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. State tax forms and instructions S. State tax forms and instructions taxation. State tax forms and instructions Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. State tax forms and instructions The first installment of estimated tax is due on April 15 of the year for which the income is earned. State tax forms and instructions Generally, only U. State tax forms and instructions S. State tax forms and instructions currency is acceptable for payment of income tax. State tax forms and instructions However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. State tax forms and instructions Yes. State tax forms and instructions A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. State tax forms and instructions No. State tax forms and instructions The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. State tax forms and instructions Yes. State tax forms and instructions You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. State tax forms and instructions You are not bound by the test indicated in the application for extension of time. State tax forms and instructions You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. State tax forms and instructions If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. State tax forms and instructions No. State tax forms and instructions You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. State tax forms and instructions After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. State tax forms and instructions b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. State tax forms and instructions This allows you to file only once and saves you from paying the tax and waiting for a refund. State tax forms and instructions However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. State tax forms and instructions If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. State tax forms and instructions File the late returns as soon as possible, stating your reason for filing late. State tax forms and instructions For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. State tax forms and instructions It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. State tax forms and instructions A return filed before the due date is considered filed on the due date. State tax forms and instructions . State tax forms and instructions 4) I was sent abroad by my company in November of last year. State tax forms and instructions I plan to secure an extension of time on Form 2350 to file my tax return for last year because I expect to qualify for the foreign earned income exclusion under the physical presence test. State tax forms and instructions However, if my company recalls me to the United States before the end of the qualifying period and I find I will not qualify for the exclusion, how and when should I file my return? If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. State tax forms and instructions Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. State tax forms and instructions You must report your worldwide income on the return. State tax forms and instructions If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. State tax forms and instructions S. State tax forms and instructions income tax. State tax forms and instructions However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. State tax forms and instructions Yes. State tax forms and instructions All U. State tax forms and instructions S. State tax forms and instructions citizens and resident aliens are subject to U. State tax forms and instructions S. State tax forms and instructions tax on their worldwide income. State tax forms and instructions If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. State tax forms and instructions S. State tax forms and instructions income tax liability for the foreign taxes paid. State tax forms and instructions Form 1116 is used to figure the allowable credit. State tax forms and instructions Your U. State tax forms and instructions S. State tax forms and instructions tax obligation on your income is the same as that of a retired person living in the United States. State tax forms and instructions (See the discussion on filing requirements in chapter 1 of this publication. State tax forms and instructions ) U. State tax forms and instructions S. State tax forms and instructions taxpayers overseas have the same requirements for paying estimated tax as those in the United States. State tax forms and instructions See the discussion under Estimated Tax in chapter 1. State tax forms and instructions Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. State tax forms and instructions S. State tax forms and instructions taxation. State tax forms and instructions Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. State tax forms and instructions The first installment of estimated tax is due on April 15 of the year for which the income is earned. State tax forms and instructions Generally, only U. State tax forms and instructions S. State tax forms and instructions currency is acceptable for payment of income tax. State tax forms and instructions However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. State tax forms and instructions Yes. State tax forms and instructions A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. State tax forms and instructions No. State tax forms and instructions The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. State tax forms and instructions Yes. State tax forms and instructions You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. State tax forms and instructions You are not bound by the test indicated in the application for extension of time. State tax forms and instructions You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. State tax forms and instructions If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. State tax forms and instructions No. State tax forms and instructions You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. State tax forms and instructions After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. State tax forms and instructions b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. State tax forms and instructions This allows you to file only once and saves you from paying the tax and waiting for a refund. State tax forms and instructions However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. State tax forms and instructions If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. State tax forms and instructions File the late returns as soon as possible, stating your reason for filing late. State tax forms and instructions For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. State tax forms and instructions It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. State tax forms and instructions A return filed before the due date is considered filed on the due date. State tax forms and instructions . State tax forms and instructions 5) I am a U. State tax forms and instructions S. State tax forms and instructions citizen and have no taxable income from the United States, but I have substantial income from a foreign source. State tax forms and instructions Am I required to file a U. State tax forms and instructions S. State tax forms and instructions income tax return? Yes. State tax forms and instructions All U. State tax forms and instructions S. State tax forms and instructions citizens and resident aliens are subject to U. State tax forms and instructions S. State tax forms and instructions tax on their worldwide income. State tax forms and instructions If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. State tax forms and instructions S. State tax forms and instructions income tax liability for the foreign taxes paid. State tax forms and instructions Form 1116 is used to figure the allowable credit. State tax forms and instructions Your U. State tax forms and instructions S. State tax forms and instructions tax obligation on your income is the same as that of a retired person living in the United States. State tax forms and instructions (See the discussion on filing requirements in chapter 1 of this publication. State tax forms and instructions ) U. State tax forms and instructions S. State tax forms and instructions taxpayers overseas have the same requirements for paying estimated tax as those in the United States. State tax forms and instructions See the discussion under Estimated Tax in chapter 1. State tax forms and instructions Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. State tax forms and instructions S. State tax forms and instructions taxation. State tax forms and instructions Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. State tax forms and instructions The first installment of estimated tax is due on April 15 of the year for which the income is earned. State tax forms and instructions Generally, only U. State tax forms and instructions S. State tax forms and instructions currency is acceptable for payment of income tax. State tax forms and instructions However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. State tax forms and instructions Yes. State tax forms and instructions A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. State tax forms and instructions No. State tax forms and instructions The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. State tax forms and instructions Yes. State tax forms and instructions You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. State tax forms and instructions You are not bound by the test indicated in the application for extension of time. State tax forms and instructions You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. State tax forms and instructions If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. State tax forms and instructions No. State tax forms and instructions You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. State tax forms and instructions After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. State tax forms and instructions b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. State tax forms and instructions This allows you to file only once and saves you from paying the tax and waiting for a refund. State tax forms and instructions However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. State tax forms and instructions If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. State tax forms and instructions File the late returns as soon as possible, stating your reason for filing late. State tax forms and instructions For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. State tax forms and instructions It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. State tax forms and instructions A return filed before the due date is considered filed on the due date. State tax forms and instructions . State tax forms and instructions 6) I am a U. State tax forms and instructions S. State tax forms and instructions citizen who has retired, and I expect to remain in a foreign country. State tax forms and instructions Do I have any further U. State tax forms and instructions S. State tax forms and instructions tax obligations? Your U. State tax forms and instructions S. State tax forms and instructions tax obligation on your income is the same as that of a retired person living in the United States. State tax forms and instructions (See the discussion on filing requirements in chapter 1 of this publication. State tax forms and instructions ) U. State tax forms and instructions S. State tax forms and instructions taxpayers overseas have the same requirements for paying estimated tax as those in the United States. State tax forms and instructions See the discussion under Estimated Tax in chapter 1. State tax forms and instructions Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. State tax forms and instructions S. State tax forms and instructions taxation. State tax forms and instructions Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. State tax forms and instructions The first installment of estimated tax is due on April 15 of the year for which the income is earned. State tax forms and instructions Generally, only U. State tax forms and instructions S. State tax forms and instructions currency is acceptable for payment of income tax. State tax forms and instructions However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. State tax forms and instructions Yes. State tax forms and instructions A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. State tax forms and instructions No. State tax forms and instructions The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. State tax forms and instructions Yes. State tax forms and instructions You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. State tax forms and instructions You are not bound by the test indicated in the application for extension of time. State tax forms and instructions You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. State tax forms and instructions If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. State tax forms and instructions No. State tax forms and instructions You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. State tax forms and instructions After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. State tax forms and instructions b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. State tax forms and instructions This allows you to file only once and saves you from paying the tax and waiting for a refund. State tax forms and instructions However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. State tax forms and instructions If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. State tax forms and instructions File the late returns as soon as possible, stating your reason for filing late. State tax forms and instructions For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. State tax forms and instructions It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. State tax forms and instructions A return filed before the due date is considered filed on the due date. State tax forms and instructions . State tax forms and instructions 7) I have been a bona fide resident of a foreign country for over 5 years. State tax forms and instructions Is it necessary for me to pay estimated tax? U. State tax forms and instructions S. State tax forms and instructions taxpayers overseas have the same requirements for paying estimated tax as those in the United States. State tax forms and instructions See the discussion under Estimated Tax in chapter 1. State tax forms and instructions Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. State tax forms and instructions S. State tax forms and instructions taxation. State tax forms and instructions Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. State tax forms and instructions The first installment of estimated tax is due on April 15 of the year for which the income is earned. State tax forms and instructions Generally, only U. State tax forms and instructions S. State tax forms and instructions currency is acceptable for payment of income tax. State tax forms and instructions However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. State tax forms and instructions Yes. State tax forms and instructions A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. State tax forms and instructions No. State tax forms and instructions The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. State tax forms and instructions Yes. State tax forms and instructions You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. State tax forms and instructions You are not bound by the test indicated in the application for extension of time. State tax forms and instructions You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. State tax forms and instructions If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. State tax forms and instructions No. State tax forms and instructions You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. State tax forms and instructions After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. State tax forms and instructions b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. State tax forms and instructions This allows you to file only once and saves you from paying the tax and waiting for a refund. State tax forms and instructions However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. State tax forms and instructions If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. State tax forms and instructions File the late returns as soon as possible, stating your reason for filing late. State tax forms and instructions For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. State tax forms and instructions It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. State tax forms and instructions A return filed before the due date is considered filed on the due date. State tax forms and instructions . State tax forms and instructions 8) Will a check payable in foreign currency be acceptable in payment of my U. State tax forms and instructions S. State tax forms and instructions tax? Generally, only U. State tax forms and instructions S. State tax forms and instructions currency is acceptable for payment of income tax. State tax forms and instructions However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. State tax forms and instructions Yes. State tax forms and instructions A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. State tax forms and instructions No. State tax forms and instructions The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. State tax forms and instructions Yes. State tax forms and instructions You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. State tax forms and instructions You are not bound by the test indicated in the application for extension of time. State tax forms and instructions You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. State tax forms and instructions If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. State tax forms and instructions No. State tax forms and instructions You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. State tax forms and instructions After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. State tax forms and instructions b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. State tax forms and instructions This allows you to file only once and saves you from paying the tax and waiting for a refund. State tax forms and instructions However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. State tax forms and instructions If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. State tax forms and instructions File the late returns as soon as possible, stating your reason for filing late. State tax forms and instructions For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. State tax forms and instructions It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. State tax forms and instructions A return filed before the due date is considered filed on the due date. State tax forms and instructions . State tax forms and instructions 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. State tax forms and instructions Must I file a separate Form 2555 (or Form 2555-EZ) with each return? Yes. State tax forms and instructions A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. State tax forms and instructions No. State tax forms and instructions The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. State tax forms and instructions Yes. State tax forms and instructions You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. State tax forms and instructions You are not bound by the test indicated in the application for extension of time. State tax forms and instructions You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. State tax forms and instructions If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. State tax forms and instructions No. State tax forms and instructions You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. State tax forms and instructions After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. State tax forms and instructions b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. State tax forms and instructions This allows you to file only once and saves you from paying the tax and waiting for a refund. State tax forms and instructions However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. State tax forms and instructions If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. State tax forms and instructions File the late returns as soon as possible, stating your reason for filing late. State tax forms and instructions For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. State tax forms and instructions It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. State tax forms and instructions A return filed before the due date is considered filed on the due date. State tax forms and instructions . State tax forms and instructions 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? No. State tax forms and instructions The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. State tax forms and instructions Yes. State tax forms and instructions You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. State tax forms and instructions You are not bound by the test indicated in the application for extension of time. State tax forms and instructions You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. State tax forms and instructions If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. State tax forms and instructions No. State tax forms and instructions You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. State tax forms and instructions After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. State tax forms and instructions b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. State tax forms and instructions This allows you to file only once and saves you from paying the tax and waiting for a refund. State tax forms and instructions However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. State tax forms and instructions If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. State tax forms and instructions File the late returns as soon as possible, stating your reason for filing late. State tax forms and instructions For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. State tax forms and instructions It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. State tax forms and instructions A return filed before the due date is considered filed on the due date. State tax forms and instructions . State tax forms and instructions 11) On Form 2350, Application for Extension of Time To File U. State tax forms and instructions S. State tax forms and instructions Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. State tax forms and instructions If I qualify under the bona fide residence test, can I file my return on that basis? Yes. State tax forms and instructions You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. State tax forms and instructions You are not bound by the test indicated in the application for extension of time. State tax forms and instructions You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. State tax forms and instructions If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. State tax forms and instructions No. State tax forms and instructions You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. State tax forms and instructions After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. State tax forms and instructions b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. State tax forms and instructions This allows you to file only once and saves you from paying the tax and waiting for a refund. State tax forms and instructions However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. State tax forms and instructions If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. State tax forms and instructions File the late returns as soon as possible, stating your reason for filing late. State tax forms and instructions For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. State tax forms and instructions It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. State tax forms and instructions A return filed before the due date is considered filed on the due date. State tax forms and instructions . State tax forms and instructions 12) I am a U. State tax forms and instructions S. State tax forms and instructions citizen who worked in the United States for 6 months last year. State tax forms and instructions I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. State tax forms and instructions Should I file a return and pay tax on the income earned in the United States during the first 6 months and then, when I qualify, file another return covering the last 6 months of the year? No. State tax forms and instructions You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. State tax forms and instructions After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. State tax forms and instructions b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. State tax forms and instructions This allows you to file only once and saves you from paying the tax and waiting for a refund. State tax forms and instructions However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. State tax forms and instructions If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. State tax forms and instructions File the late returns as soon as possible, stating your reason for filing late. State tax forms and instructions For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. State tax forms and instructions It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. State tax forms and instructions A return filed before the due date is considered filed on the due date. State tax forms and instructions . State tax forms and instructions 13) I am a U. State tax forms and instructions S. State tax forms and instructions citizen. State tax forms and instructions I have lived abroad for a number of years and recently realized that I should have been filing U. State tax forms and instructions S. State tax forms and instructions income tax returns. State tax forms and instructions How do I correct this oversight in not having filed returns for these years? File the late returns as soon as possible, stating your reason for filing late. State tax forms and instructions For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. State tax forms and instructions It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. State tax forms and instructions A return filed before the due date is considered filed on the due date. State tax forms and instructions . State tax forms and instructions 14) In 2008, I qualified to exclude my foreign earned income, but I did not claim this exclusion on the return I filed in 2009. State tax forms and instructions I paid all outstanding taxes with the return. State tax forms and instructions Can I file a claim for refund now? It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. State tax forms and instructions A return filed before the due date is considered filed on the due date. State tax forms and instructions 2. State tax forms and instructions Meeting the Requirements of Either the Bona Fide Residence Test or the Physical Presence Test . State tax forms and instructions 1) I recently came to Country X to work for the Orange Tractor Co. State tax forms and instructions and I expect to be here for 5 or 6 years. State tax forms and instructions I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. State tax forms and instructions Is this correct? . State tax forms and instructions 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? . State tax forms and instructions 3) To meet the qualification of an uninterrupted period which includes an entire taxable year, do I have to be physically present in a foreign country for the entire year? . State tax forms and instructions 4) I am a U. State tax forms and instructions S. State tax forms and instructions citizen and during 2012 was a bona fide resident of Country X. State tax forms and instructions On January 15, 2013, I was notified that I was to be assigned to Country Y. State tax forms and instructions I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. State tax forms and instructions Although I was not in Country Y on January 1, I was a bona fide resident of Country X and was in Country Y on December 31, 2013. State tax forms and instructions My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. State tax forms and instructions Am I a bona fide resident of a foreign country for 2013, or must I wait for the entire year of 2014 to become one? . State tax forms and instructions 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. State tax forms and instructions Can I figure the exclusion for the period I resided abroad? . State tax forms and instructions 6) Can a resident alien of the United States qualify for an exclusion or deduction under the bona fide residence test or the physical presence test? . State tax forms and instructions 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. State tax forms and instructions I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. State tax forms and instructions However, I was reassigned back to the United States and left Country Z on July 1 of this year. State tax forms and instructions Can I exclude any of my foreign earned income? . State tax forms and instructions 1) I recently came to Country X to work for the Orange Tractor Co. State tax forms and instructions and I expect to be here for 5 or 6 years. State tax forms and instructions I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. State tax forms and instructions Is this correct? Not necessarily. State tax forms and instructions The law provides that to qualify under this test for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, a person must be a “bona fide resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year. State tax forms and instructions ” If, like most U. State tax forms and instructions S. State tax forms and instructions citizens, you file your return on a calendar year basis, the taxable year referred to in the law would be from January 1 to December 31 of any particular year. State tax forms and instructions Unless you established residence in Country X on January 1, it would be more than 1 year before you would be a bona fide resident of a foreign country. State tax forms and instructions Once you have completed your qualifying period, however, you are entitled to exclude the income or to claim the housing exclusion or deduction from the date you established bona fide residence. State tax forms and instructions To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. State tax forms and instructions Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. State tax forms and instructions To claim the foreign earned income exclusion or foreign housing exclusion or deduction under this test, the period of foreign residence must include 1 full tax year (usually January 1 – December 31), but once you meet this time requirement, you figure the exclusions and the deduction from the date the residence actually began. State tax forms and instructions No. State tax forms and instructions Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. State tax forms and instructions During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. State tax forms and instructions To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. State tax forms and instructions Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. State tax forms and instructions No. State tax forms and instructions You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. State tax forms and instructions If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. State tax forms and instructions S. State tax forms and instructions tax. State tax forms and instructions Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. State tax forms and instructions Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. State tax forms and instructions No. State tax forms and instructions You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. State tax forms and instructions . State tax forms and instructions 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. State tax forms and instructions Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. State tax forms and instructions To claim the foreign earned income exclusion or foreign housing exclusion or deduction under this test, the period of foreign residence must include 1 full tax year (usually January 1 – December 31), but once you meet this time requirement, you figure the exclusions and the deduction from the date the residence actually began. State tax forms and instructions No. State tax forms and instructions Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. State tax forms and instructions During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. State tax forms and instructions To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. State tax forms and instructions Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. State tax forms and instructions No. State tax forms and instructions You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. State tax forms and instructions If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. State tax forms and instructions S. State tax forms and instructions tax. State tax forms and instructions Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. State tax forms and instructions Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. State tax forms and instructions No. State tax forms and instructions You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. State tax forms and instructions . State tax forms and instructions 3) To meet the qualification of “an uninterrupted period which includes an entire taxable year,” do I have to be physically present in a foreign country for the entire year? No. State tax forms and instructions Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. State tax forms and instructions During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. State tax forms and instructions To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. State tax forms and instructions Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. State tax forms and instructions No. State tax forms and instructions You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. State tax forms and instructions If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. State tax forms and instructions S. State tax forms and instructions tax. State tax forms and instructions Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. State tax forms and instructions Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. State tax forms and instructions No. State tax forms and instructions You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. State tax forms and instructions . State tax forms and instructions 4) I am a U. State tax forms and instructions S. State tax forms and instructions citizen and during 2012 was a bona fide resident of Country X. State tax forms and instructions On January 15, 2013, I was notified that I was to be assigned to Country Y. State tax forms and instructions I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. State tax forms and instructions Although I was not in Country Y on January 1, I was a bona fide resident of Country X and was in Country Y on December 31, 2013. State tax forms and instructions My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. State tax forms and instructions Am I a bona fide resident of a foreign country for 2013, or must I wait for the entire year of 2014 to become one? Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. State tax forms and instructions No. State tax forms and instructions You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. State tax forms and instructions If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. State tax forms and instructions S. State tax forms and instructions tax. State tax forms and instructions Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. State tax forms and instructions Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. State tax forms and instructions No. State tax forms and instructions You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. State tax forms and instructions . State tax forms and instructions 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. State tax forms and instructions Can I figure the exclusion for the period I resided abroad? No. State tax forms and instructions You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. State tax forms and instructions If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. State tax forms and instructions S. State tax forms and instructions tax. State tax forms and instructions Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. State tax forms and instructions Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. State tax forms and instructions No. State tax forms and instructions You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. State tax forms and instructions . State tax forms and instructions 6) Can a resident alien of the United States qualify for an exclusion or deduction under the bona fide residence test or the physical presence test? Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. State tax forms and instructions Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. State tax forms and instructions No. State tax forms and instructions You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. State tax forms and instructions . State tax forms and instructions 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. State tax forms and instructions I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. State tax forms and instructions However, I was reassigned back to the United States and left Country Z on July 1 of this year. State tax forms and instructions Can I exclude any of my foreign earned income? No. State tax forms and instructions You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. State tax forms and instructions 3. State tax forms and instructions Foreign Earned Income . State tax forms and instructions 1) I am an employee of the U. State tax forms and instructions S. State tax forms and instructions Government working abroad. State tax forms and instructions Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? . State tax forms and instructions 2) I qualify for the foreign earned income exclusion under the bona fide residence test. State tax forms and instructions Does my foreign earned income include my U. State tax forms and instructions S. State tax forms and instructions dividends and the interest I receive on a foreign bank account? . State tax forms and instructions 3) My company pays my foreign income tax on my foreign earnings. State tax forms and instructions Is this taxable compensation? . State tax forms and instructions 4) I live in an apartment in a foreign city for which my employer pays the rent. State tax forms and instructions Should I include in my income the cost to my employer ($1,200 a month) or the fair market value of equivalent housing in the United States ($800 a month)? . State tax forms and instructions 5) My U. State tax forms and instructions S. State tax forms and instructions employer pays my salary into my U. State tax forms and instructions S. State tax forms and instructions bank account. State tax forms and instructions Is this income considered earned in the United States or is it considered foreign earned income? . State tax forms and instructions 6) What is considered a foreign country? . State tax forms and instructions 7) What is the source of earned income? . State tax forms and instructions 1) I am an employee of the U. State tax forms and instructions S. State tax forms and instructions Government working abroad. State tax forms and instructions Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? No. State tax forms and instructions The foreign earned income exclusion applies to your foreign earned income. State tax forms and instructions Amounts paid by the United States or its agencies to their employees are not treated, for this purpose, as foreign earned income. State tax forms and instructions No. State tax forms and instructions The only income that is foreign earned income is income from the performance of personal services abroad. State tax forms and instructions Investment income is not earned income. State tax forms and instructions However, you must include it in gross income reported on your Form 1040. State tax forms and instructions Yes. State tax forms and instructions The amount is compensation for services performed. State tax forms and instructions The tax paid by your company should be reported on Form 1040, line 7, and on Form 2555, Part IV, line 22(f) (or on Form 2555-EZ, Part IV, line 17). State tax forms and instructions You must include in income the fair market value (FMV) of the facility provided, where it is provided. State tax forms and instructions This will usually be the rent your employer pays. State tax forms and instructions Situations when the FMV is not included in income are discussed in chapter 4 under Exclusion of Meals and Lodging. State tax forms and instructions If you performed the services to earn this salary outside the United States, your salary is considered earned abroad. State tax forms and instructions It does not matter that you are paid by a U. State tax forms and instructions S. State tax forms and instructions employer or that your salary is deposited in a U. State tax forms and instructions S. State tax forms and instructions bank account in the United States. State tax forms and instructions The source of salary, wages, commissions, and other personal service income is the place where you perform the services. State tax forms and instructions For the purposes of the foreign earned income exclusion and the foreign housing exclusion or deduction, any territory under the sovereignty of a countr