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Tax For Students

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Tax For Students

Tax for students Publication 526 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Tax for students Tax questions. Tax for students Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 526 (such as legislation enacted after we release it), go to www. Tax for students irs. Tax for students gov/pub526. Tax for students What's New Limit on itemized deductions. Tax for students  For 2013, you may have to reduce the total amount of certain itemized deductions, including charitable contributions, if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if married filing jointly or qualifying widow(er). Tax for students For more information and a worksheet, see the instructions for Schedule A (Form 1040). Tax for students Reminders Disaster relief. Tax for students  You can deduct contributions for flood relief, hurricane relief, or other disaster relief to a qualified organization (defined under Organizations That Qualify To Receive Deductible Contributions ). Tax for students However, you cannot deduct contributions earmarked for relief of a particular individual or family. Tax for students Publication 3833, Disaster Relief: Providing Assistance through Charitable Organizations, has more information about disaster relief, including how to establish a new charitable organization. Tax for students You can also find more information on IRS. Tax for students gov. Tax for students Enter “disaster relief” in the search box. Tax for students Photographs of missing children. Tax for students  The IRS is a proud partner with the National Center for Missing and Exploited Children. Tax for students Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax for students You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Tax for students Introduction This publication explains how to claim a deduction for your charitable contributions. Tax for students It discusses the types of organizations to which you can make deductible charitable contributions and the types of contributions you can deduct. Tax for students It also discusses how much you can deduct, what records you must keep, and how to report charitable contributions. Tax for students A charitable contribution is a donation or gift to, or for the use of, a qualified organization. Tax for students It is voluntary and is made without getting, or expecting to get, anything of equal value. Tax for students Qualified organizations. Tax for students   Qualified organizations include nonprofit groups that are religious, charitable, educational, scientific, or literary in purpose, or that work to prevent cruelty to children or animals. Tax for students You will find descriptions of these organizations under Organizations That Qualify To Receive Deductible Contributions . Tax for students Form 1040 required. Tax for students   To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A (Form 1040). Tax for students The amount of your deduction may be limited if certain rules and limits explained in this publication apply to you. Tax for students Comments and suggestions. Tax for students   We welcome your comments about this publication and your suggestions for future editions. Tax for students   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax for students NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax for students Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax for students   You can send your comments from www. Tax for students irs. Tax for students gov/formspubs/. Tax for students Click on “More Information” and then on “Comment on Tax Forms and Publications. Tax for students ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax for students Ordering forms and publications. Tax for students   Visit www. Tax for students irs. Tax for students gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Tax for students Internal Revenue Service 1201 N. Tax for students Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax for students   If you have a tax question, check the information available on IRS. Tax for students gov or call 1-800-829-1040. Tax for students We cannot answer tax questions sent to either of the above addresses. Tax for students Useful Items - You may want to see: Publication 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Tax for students Table 1. Tax for students Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. Tax for students See the rest of this publication for more information and additional rules and limits that may apply. Tax for students Deductible As Charitable Contributions Not Deductible As Charitable Contributions Money or property you give to: Money or property you give to: Churches, synagogues, temples, mosques, and other religious organizations  Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park)  Nonprofit schools and hospitals  The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. Tax for students   War veterans' groups    Expenses paid for a student living with you, sponsored by a qualified organization  Out-of-pocket expenses when you serve a qualified organization as a volunteer Civic leagues, social and sports clubs, labor unions, and chambers of commerce  Foreign organizations (except certain Canadian, Israeli, and Mexican charities)  Groups that are run for personal profit  Groups whose purpose is to lobby for law changes  Homeowners' associations  Individuals  Political groups or candidates for public office    Cost of raffle, bingo, or lottery tickets  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups  Tuition  Value of your time or services  Value of blood given to a blood bank   Prev  Up  Next   Home   More Online Publications
 

The Tax For Students

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