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

Www hrblock Publication 3920 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains some of the provisions of the Victims of Terrorism Tax Relief Act of 2001. Www hrblock Under this Act, the federal income tax liability of those killed in the following attacks is forgiven for certain tax years. Www hrblock The April 19, 1995, attack on the Alfred P. Www hrblock Murrah Federal Building (Oklahoma City attack). Www hrblock The September 11, 2001, attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County, Pennsylvania (September 11 attacks). Www hrblock Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks). Www hrblock The Act also provides other types of relief. Www hrblock For example, it provides that the following amounts are not included in income. Www hrblock Payments from the September 11th Victim Compensation Fund of 2001. Www hrblock Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. Www hrblock Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. Www hrblock Death benefits paid by an employer to the survivor of an employee if the benefits are paid because the employee died as a result of a terrorist attack. Www hrblock Debt cancellations made after September 10, 2001, and before January 1, 2002, because an individual died as a result of the September 11 attacks or anthrax attacks. Www hrblock Worksheet A. Www hrblock Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Www hrblock 1       2 Enter the total tax from the decedent's income tax return. Www hrblock See Table 1 on page 5 for the line number for years before 2002. Www hrblock 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Www hrblock (These taxes are not eligible for forgiveness. Www hrblock )           a Self-employment tax. Www hrblock 3a         b Social security and Medicare tax on tip income not reported to employer. Www hrblock 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Www hrblock 3c         d Tax on excess accumulation in qualified retirement plans. Www hrblock 3d         e Household employment taxes. Www hrblock 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Www hrblock 3f         g Tax on golden parachute payments. Www hrblock 3g       4 Add lines 3a through 3g. Www hrblock 4       5 Tax to be forgiven. Www hrblock Subtract line 4 from line 2. Www hrblock 5       Note. Www hrblock If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Www hrblock Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Www hrblock If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Www hrblock The IRS will determine the amount to be refunded. Www hrblock Worksheet A. Www hrblock Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Www hrblock 1       2 Enter the total tax from the decedent's income tax return. Www hrblock See Table 1 on page 5 for the line number for years before 2002. Www hrblock 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Www hrblock (These taxes are not eligible for forgiveness. Www hrblock )           a Self-employment tax. Www hrblock 3a         b Social security and Medicare tax on tip income not reported to employer. Www hrblock 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Www hrblock 3c         d Tax on excess accumulation in qualified retirement plans. Www hrblock 3d         e Household employment taxes. Www hrblock 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Www hrblock 3f         g Tax on golden parachute payments. Www hrblock 3g       4 Add lines 3a through 3g. Www hrblock 4       5 Tax to be forgiven. Www hrblock Subtract line 4 from line 2. Www hrblock 5       Note. Www hrblock If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Www hrblock Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Www hrblock If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Www hrblock The IRS will determine the amount to be refunded. Www hrblock Useful Items - You may want to see: Publication 547 Casualties, Disasters, and Thefts 559 Survivors, Executors, and Administrators Form (and Instructions) 706 United States Estate (and Generation- Skipping Transfer) Tax Return 1040 U. Www hrblock S. Www hrblock Individual Income Tax Return 1040NR U. Www hrblock S. Www hrblock Nonresident Alien Income Tax Return 1040X Amended U. Www hrblock S. Www hrblock Individual Income Tax Return 1041 U. Www hrblock S. Www hrblock Income Tax Return for Estates and Trusts 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 4506 Request for Copy or Transcript of Tax Form Prev  Up  Next   Home   More Online Publications