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

Taxslayer com login 18. Taxslayer com login   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. Taxslayer com login Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. Taxslayer com login                 Name, address, and employer identification number of seller in subsequent sale             2. Taxslayer com login                 Name, address, and employer identification number of the buyer in subsequent sale             3. Taxslayer com login         Date and location of subsequent sale             4. Taxslayer com login         Volume and type of taxable fuel sold               The undersigned seller (“Seller”) has received the copy of the first taxpayer's report provided with this statement in     connection with Seller's purchase of the taxable fuel described in this statement. Taxslayer com login       Under penalties of perjury, Seller declares that Seller has examined this statement, including any accompanying     schedules and statements, and, to the best of Seller's knowledge and belief, they are true, correct and complete. Taxslayer com login                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. Taxslayer com login                     First Taxpayer's name, address and employer identification number     2. Taxslayer com login                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. Taxslayer com login           Date and location of removal, entry, or sale       4. Taxslayer com login           Volume and type of taxable fuel removed, entered or sold     5. Taxslayer com login Check type of taxable event:         Removal from refinery         Entry into United States         Bulk transfer from terminal by unregistered position holder       Bulk transfer not received at an approved terminal       Sale within the bulk transfer/terminal system       Removal at the terminal rack         Removal or sale by the blender                   6. Taxslayer com login           Amount of federal excise tax paid on account of the removal, entry, or sale                   The undersigned taxpayer (“Taxpayer”) has not received, and will not claim, a credit with respect to, or a refund of, the tax     on the taxable fuel to which this form relates. Taxslayer com login       Under penalties of perjury, Taxpayer declares that Taxpayer has examined this statement, including any accompanying     schedules and statements, and to the best of Taxpayer's knowledge and belief, they are true, correct and complete. Taxslayer com login             Signature and date signed               Printed or typed name of person signing this report               Title     Model Certificate C   NOTIFICATION CERTIFICATE OF TAXABLE FUEL REGISTRANT                           Name, address, and employer identification number of person receiving certificate       The undersigned taxable registrant (“Registrant”) hereby certifies under penalties of perjury that Registrant is registered     by the Internal Revenue Service with registration number and that Registrant's registration has not     been revoked or suspended by the Internal Revenue Service. Taxslayer com login                 Registrant understands that the fraudulent use of this certificate may subject Registrant and all parties making such     fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Taxslayer com login                       Signature and date signed                         Printed or typed name of person signing                         Title of person signing                         Name of Registrant                         Employer identification number                         Address of Registrant     Model Certificate D   CERTIFICATE OF PERSON BUYING GASOLINE BLENDSTOCKS FOR USE OTHER THAN IN THE PRODUCTION OF FINISHED GASOLINE     (To support tax-free sales (other than LUST) under section 4081 of the Internal Revenue Code. Taxslayer com login )                 Name, address, and employer identification number of seller       The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:       The gasoline blendstocks to which this certificate relates will not be used to produce finished gasoline. Taxslayer com login       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. Taxslayer com login Invoice or delivery ticket number       2. Taxslayer com login (number of gallons) of(type of gasoline blendstocks)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:     1. Taxslayer com login Effective date       2. Taxslayer com login Expiration date       (period not to exceed 1 year after the effective date)       3. Taxslayer com login Type (or types) of gasoline blendstocks     4. Taxslayer com login Buyer's account or order number         Buyer will not claim a credit or refund under section 6427(h) of the Internal Revenue Code for any gasoline blendstocks     covered by this certificate. Taxslayer com login         Buyer will provide a new certificate to the seller if any information in this certificate changes. Taxslayer com login       If Buyer resells the gasoline blendstocks to which this certificate relates, Buyer will be liable for tax unless Buyer obtains a     certificate from the purchaser stating that the gasoline blendstocks will not be used to produce finished gasoline and otherwise complies with the conditions of §48. Taxslayer com login 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. Taxslayer com login       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Taxslayer com login       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Taxslayer com login     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn from a purchaser to which Buyer sells gasoline blendstocks tax free. Taxslayer com login       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Taxslayer com login             Signature and date signed               Printed or typed name of person signing               Title of person signing               Name of Buyer               Employer identification number               Address of Buyer     Model Certificate G   CERTIFICATE OF REGISTERED FEEDSTOCK USER     (To support tax-free removals and entries (other than LUST) of kerosene under section 4082 of the Internal Revenue Code. Taxslayer com login )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . Taxslayer com login Buyer's registration has not been revoked     or suspended. Taxslayer com login         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. Taxslayer com login                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. Taxslayer com login A single purchase on invoice or delivery ticket number . Taxslayer com login                 2. Taxslayer com login All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . Taxslayer com login If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. Taxslayer com login                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. Taxslayer com login                 Buyer will provide a new certificate to the seller if any information in this certificate changes. Taxslayer com login                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. Taxslayer com login                 Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of     this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Taxslayer com login             Printed or typed name of person signing               Title of person signing               Employer identification number               Address of Buyer               Signature and date signed     Model Certificate J   CERTIFICATE OF PERSON BUYING COMPRESSED NATURAL GAS (CNG) FOR A NONTAXABLE USE     (To support tax-free sales of CNG under section 4041 of the Internal Revenue Code. Taxslayer com login )                                         Name, address, and employer identification number of seller                   (“Buyer”) certifies the following under penalties of perjury:     Name of buyer                     The CNG to which this certificate relates will be used in a nontaxable use. Taxslayer com login       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. Taxslayer com login Invoice or delivery ticket number       2. Taxslayer com login (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. Taxslayer com login Effective date         2. Taxslayer com login Expiration date         (period not to exceed 1 year after the effective date)         3. Taxslayer com login Buyer's account or order number       Buyer will not claim a credit or refund under section 6427 of the Internal Revenue Code for any CNG to which this certificate relates. Taxslayer com login       Buyer will provide a new certificate to the seller if any information in this certificate changes. Taxslayer com login       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Taxslayer com login       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Taxslayer com login     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn     from a purchaser to which Buyer sells CNG tax free. Taxslayer com login       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Taxslayer com login             Printed or typed name of person signing               Title of person signing             Employer identification number               Address of Buyer               Signature and date signed     Model Certificate K   CERTIFICATE OF PERSON BUYING KEROSENE FOR USE IN AVIATION FOR     COMMERCIAL AVIATION OR NONTAXABLE USE     (To support operator liability for tax on removals of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation pursuant to § 4081 of the Internal Revenue Code or to support a tax rate of zero under § 4041(c) pursuant to §§4041(c) and 4082. Taxslayer com login )           Name, address, and employer identification number of position holder       The undersigned aircraft operator (“Buyer”) hereby certifies the following under the penalties of perjury:       The kerosene for use in aviation to which this certificate relates is purchased (check one): for     use on a farm for farming purposes; for use in foreign trade (reciprocal benefits required for foreign registered airlines); for use in certain helicopter and fixed-wing air ambulance uses; for use other than as a fuel in the propulsion engine of an aircraft; for the exclusive use of a qualified blood collector organization; for the exclusive use of a nonprofit educational organization; for the exclusive use of a state; for use in an aircraft owned by an aircraft museum; for use in military aircraft; or for use in commercial aviation (other than foreign trade). Taxslayer com login       With respect to kerosene for use in aviation purchased after June 30, 2005, for use in commercial aviation     (other than foreign trade), Buyer's registration number is. Taxslayer com login Buyer's registration has not been suspended or revoked by the Internal Revenue Service. Taxslayer com login       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Taxslayer com login Invoice or delivery ticket number       2. Taxslayer com login Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Taxslayer com login Effective date       2. Taxslayer com login Expiration date (period not to exceed 1 year after the effective date)       3. Taxslayer com login Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. Taxslayer com login       If the kerosene for use in aviation to which this certificate relates is being bought for use in commercial aviation     (other than foreign trade), Buyer is liable for tax on its use of the fuel and will pay that tax to the government. Taxslayer com login       If Buyer sells or uses the kerosene for use in aviation to which this certificate relates for a use other than the use     stated above, Buyer will be liable for tax. Taxslayer com login       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. Taxslayer com login     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Taxslayer com login     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. Taxslayer com login       The fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of this certificate     to a fine or imprisonment, or both, together with the costs of prosecution. Taxslayer com login           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver L WAIVER FOR USE BY ULTIMATE PURCHASERS OF KEROSENE FOR CERTAIN USES IN AVIATION (To support vendor's claim for a credit or payment under § 6427(l)(4)(C)(i) of the Internal Revenue Code. Taxslayer com login )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Taxslayer com login The kerosene to which this waiver relates is purchased for — (check one):       1. Taxslayer com login □ Use on a farm for farming purposes,       2. Taxslayer com login □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. Taxslayer com login □ Use in certain helicopter and fixed-wing air ambulance uses,       4. Taxslayer com login □ The exclusive use of a qualified blood collector organization,       5. Taxslayer com login □ The exclusive use of a nonprofit educational organization,       6. Taxslayer com login □ Use in an aircraft owned by an aircraft museum,       7. Taxslayer com login □ Use in military aircraft, or       8. Taxslayer com login □ Use in commercial aviation (other than foreign trade). Taxslayer com login     B. Taxslayer com login This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. Taxslayer com login Invoice or delivery ticket number           2. Taxslayer com login Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. Taxslayer com login Effective date           2. Taxslayer com login Expiration date (period not to exceed 1 year after the effective date)           3. Taxslayer com login Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Taxslayer com login       If Buyer uses the kerosene for use in aviation to which this waiver relates for a use other than the use stated above, Buyer will be liable for tax. Taxslayer com login       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the kerosene for use in aviation used in a nontaxable use. Taxslayer com login       Buyer acknowledges that it has not and will not claim any credit or payment for the kerosene for use in aviation to which this waiver relates. Taxslayer com login       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. Taxslayer com login           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate M   CERTIFICATE FOR STATE USE OR NONPROFIT EDUCATIONAL     ORGANIZATION USE     (To support vendor's claim for a credit or payment under § 6416(a)(4) of the Internal Revenue Code. Taxslayer com login )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       Buyer will use the gasoline or aviation gasoline to which this certificate relates (check one):     For the exclusive use of a state or local government; or     For the exclusive use of a nonprofit educational organization. Taxslayer com login       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Taxslayer com login Invoice or delivery ticket number       2. Taxslayer com login Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Taxslayer com login Effective date       2. Taxslayer com login Expiration date (period not to exceed 1 year after the effective date)       3. Taxslayer com login Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. Taxslayer com login       Buyer understands that by signing this certificate, Buyer gives up its right to claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. Taxslayer com login       Buyer acknowledges that it has not and will not claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. Taxslayer com login       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Taxslayer com login           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver N   WAIVER FOR USE BY ULTIMATE PURCHASERS OF DIESEL FUEL OR     KEROSENE USED IN INTERCITY BUS TRANSPORTATION     (To support vendor's claim for a credit or payment under § 6427 of the Internal Revenue Code. Taxslayer com login )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       The diesel fuel or kerosene to which this waiver relates is purchased for use in intercity bus transportation. Taxslayer com login       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. Taxslayer com login Invoice or delivery ticket number       2. Taxslayer com login Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. Taxslayer com login Effective date       2. Taxslayer com login Expiration date (period not to exceed 1 year after the effective date)       3. Taxslayer com login Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Taxslayer com login       If Buyer uses the diesel fuel or kerosene to which this waiver relates for a use other than in intercity bus transportation, Buyer will be liable for tax. Taxslayer com login       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the diesel fuel or kerosene used in intercity bus transportation. Taxslayer com login       Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this waiver relates. Taxslayer com login       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. Taxslayer com login           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate O   CERTIFICATE FOR BIODIESEL     Certificate Identification Number:     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. Taxslayer com login )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. Taxslayer com login             Producer's name, address, and employer identification number (EIN)   2. Taxslayer com login             Name, address, and EIN of person buying the biodiesel from Producer   3. Taxslayer com login       Date and location of sale to buyer   4. Taxslayer com login This certificate applies to gallons of biodiesel. Taxslayer com login   5. Taxslayer com login Producer certifies that the biodiesel to which this certificate relates is:       % Agri-biodiesel (derived solely from virgin oils)       % Biodiesel other than agri-biodiesel       This certificate applies to the following sale:       Invoice or delivery ticket number       Total number of gallons of biodiesel sold under that invoice or delivery ticket number (including biodiesel not covered by this certificate)       Total number of certificates issued for that invoice or delivery ticket number   6. Taxslayer com login             Name, address, and employer identification number of reseller to whom certificate is issued (only in the case of certificates reissued to a reseller after the return of the original certificate)   7. Taxslayer com login Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). Taxslayer com login       Producer is registered as a biodiesel producer with registration number . Taxslayer com login  Producer's registration has not been suspended or revoked by the Internal Revenue Service. Taxslayer com login       Producer certifies that the biodiesel to which this certificate relates in monoalkyl esters of long chain fatty acids derived from plant or animal matter that meets the requirements of the American Society of Testing and Materials D6751 and the registration requirements for fuels and fuel additives established by EPA under section 211 of the Clean Air Act (42 U. Taxslayer com login S. Taxslayer com login C. Taxslayer com login 7545). Taxslayer com login       Producer understands that the fraudulent use of this certificate may subject Producer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Taxslayer com login           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Model Certificate P CERTIFICATE OF STATE USE (To support vendor's claim for credit or payment under section 6427 of the Internal Revenue Code. Taxslayer com login )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. Taxslayer com login Buyer will use the diesel fuel or kerosene to which this certificate relates for the exclusive use of a state or local government, or the District of Columbia. Taxslayer com login     B. Taxslayer com login This certificate applies to the following (complete as applicable):       1. Taxslayer com login   If this is a single purchase certificate, check here □ and enter:           a. Taxslayer com login Invoice or delivery ticket number           b. Taxslayer com login Number of gallons       2. Taxslayer com login   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. Taxslayer com login Effective date           b. Taxslayer com login Expiration date   (period not to exceed 1 year after effective date)           c. Taxslayer com login Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Taxslayer com login     ▪ If Buyer uses the diesel fuel or kerosene to which this certificate relates for a purpose other than stated in the certificate, Buyer will be liable for any tax. Taxslayer com login     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this certificate relates. Taxslayer com login     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Taxslayer com login           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate Q CERTIFICATE OF ULTIMATE PURCHASER OF KEROSENE FOR USE IN NONEXEMPT, NONCOMMERCIAL AVIATION (To support vendor's claim for credit or payment under section 6427(l)(4)(C)(ii) of the Internal Revenue Code. Taxslayer com login )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Taxslayer com login The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. Taxslayer com login     B. Taxslayer com login This certificate applies to the following (complete as applicable):       1. Taxslayer com login   If this is a single purchase certificate, check here □ and enter:           a. Taxslayer com login Invoice or delivery ticket number           b. Taxslayer com login Number of gallons       2. Taxslayer com login   This is a certificate covering all purchases under a specified account or order number:           a. Taxslayer com login Effective date           b. Taxslayer com login Expiration date   (period not to exceed 1 year after effective date)           c. Taxslayer com login Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Taxslayer com login     ▪ If Buyer uses the kerosene to which this certificate relates for a use other than the nontaxable use stated above, Buyer will be liable for tax. Taxslayer com login     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Taxslayer com login           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate R CERTIFICATE OF BUYER OF TAXABLE FUEL FOR USE BY A STATE OR NONPROFIT EDUCATIONAL ORGANIZATION (To support credit card issuer's claim for credit, refund, or payment under section 6416(a)(4)(B) or section 6427(l)(5)(D) of the Internal Revenue Code. Taxslayer com login )               Name, Address, and Employer Identification Number of Credit Card Issuer. Taxslayer com login     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Taxslayer com login Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. Taxslayer com login Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. Taxslayer com login     C. Taxslayer com login This certificate applies to all purchases made with the credit card identified below during the period specified:           a. Taxslayer com login Effective date of certificate           b. Taxslayer com login Expiration date of certificate   (period not to exceed 2 years after effective date)           c. Taxslayer com login Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. Taxslayer com login     ▪ Buyer understands that by signing this certificate, Buyer gives up its right to claim a credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. Taxslayer com login     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. Taxslayer com login     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Taxslayer com login           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Statement S   STATEMENT OF BIODIESEL RESELLER     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. Taxslayer com login )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. Taxslayer com login                   Reseller's name, address, and employer identification number (EIN)   2. Taxslayer com login                   Name, address, and EIN of Reseller's buyer   3. Taxslayer com login       Date and location of sale to buyer   4. Taxslayer com login Volume of biodiesel sold   5. Taxslayer com login Certificate Identification Number on the Certificate for Biodiesel       Reseller has bought the biodiesel described in the accompanying Certificate for Biodiesel and Reseller has no reason to believe that any information in the certificate is false. Taxslayer com login       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. Taxslayer com login       Reseller understands that the fraudulent use of this statement may subject Reseller and all parties making any fraudulent use of this statement to a fine or imprisonment, or both, together with the costs of prosecution. Taxslayer com login           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications