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1040ez Worksheet

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1040ez Worksheet

1040ez worksheet 12. 1040ez worksheet   Filing Form 720 Table of Contents Attachments to Form 720. 1040ez worksheet Conditions to allowance. 1040ez worksheet Use Form 720 to report and pay the excise taxes previously discussed in this publication. 1040ez worksheet File Form 720 for each calendar quarter until you file a final Form 720. 1040ez worksheet For information on filing Form 720 electronically, visit the IRS e-file website at www. 1040ez worksheet irs. 1040ez worksheet gov/efile. 1040ez worksheet You may be required to file your returns on a monthly or semimonthly basis instead of quarterly if you do not make deposits as required (see Payment of Taxes, later) or are liable for the excise tax on taxable fuels and meet certain conditions. 1040ez worksheet Form 720 has three parts and three schedules. 1040ez worksheet Part I consists of excise taxes generally required to be deposited (see Payment of Taxes, later). 1040ez worksheet Part II consists of excise taxes that are not required to be deposited. 1040ez worksheet Part III is used to figure your tax liability for the quarter and the amount of any balance due or overpayment. 1040ez worksheet Schedule A, Excise Tax Liability, is used to record your net tax liability for each semimonthly period in a quarter. 1040ez worksheet Complete it if you have an entry in Part I. 1040ez worksheet Schedule C, Claims, is used to make claims. 1040ez worksheet However, Schedule C can only be used if you are reporting a liability in Part I or Part II. 1040ez worksheet Schedule T, Two-Party Exchange Information Reporting, is used to report certain exchanges of taxable fuel before or in connection with the removal at the terminal rack. 1040ez worksheet Attachments to Form 720. 1040ez worksheet   You may have to attach the following forms. 1040ez worksheet Form 6197 for the gas guzzler tax. 1040ez worksheet Form 6627 for environmental taxes. 1040ez worksheet Form 720X. 1040ez worksheet   This form is used to make adjustments to Forms 720 filed in prior quarters. 1040ez worksheet You can file Form 720X by itself or, if it shows a decrease in tax, you can attach it to Form 720. 1040ez worksheet See Form 720X for more information. 1040ez worksheet Conditions to allowance. 1040ez worksheet   For tax decreases, the claimant must check the appropriate box on Form 720X stating that: For adjustments of communications or air transportation taxes, the claimant has: Repaid the tax to the person from whom it was collected, or Obtained the consent of that person to the allowance of the adjustment. 1040ez worksheet For other adjustments, the claimant has: Not included the tax in the price of the article and not collected the tax from the purchaser, Repaid the tax to the ultimate purchaser, or Attached the written consent of the ultimate purchaser to the allowance of the adjustment. 1040ez worksheet However, the conditions listed under (2) do not apply to environmental taxes, the ship passenger tax, obligations not in registered form, foreign insurance taxes, fuels used on inland waterways, cellulosic or second generation biofuel sold as but not used as fuel, biodiesel sold as fuel but not used as fuel, and certain fuel taxes if the tax was based on use (for example, dyed diesel fuel used in trains, LPG, and CNG). 1040ez worksheet Final return. 1040ez worksheet   File a final return if: You go out of business, or You will not owe excise taxes that are reportable on Form 720 in future quarters. 1040ez worksheet Due dates. 1040ez worksheet   Form 720 must be filed by the following due dates. 1040ez worksheet Quarter Covered Due Dates January, February, March April 30 April, May, June July 31 July, August, September October 31 October, November, December January 31   If any due date falls on a Saturday, Sunday, or legal holiday, you can file the return on the next business day. 1040ez worksheet One-time filing. 1040ez worksheet   If you import a gas guzzling automobile, you may be eligible to make a one-time filing using your SSN if you: Do not import gas guzzling automobiles in the course of your trade or business, and Are not required to file Form 720 reporting other excise taxes for the calendar quarter, except for a one-time filing. 1040ez worksheet   If you meet both requirements above, see Gas guzzler tax (IRS No. 1040ez worksheet 40) in the Instructions for Form 720 for how to file and pay the tax. 1040ez worksheet Payment voucher. 1040ez worksheet   Form 720-V, Payment Voucher, must be included with Form 720 if you have a balance due on line 10 of Form 720 and you are making your payment by check or money order. 1040ez worksheet Prev  Up  Next   Home   More Online Publications
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The 1040ez Worksheet

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