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

1040nr ez 14. 1040nr ez   Penalties and Interest Table of Contents Penalties and interest may result from any of the following acts. 1040nr ez Failing to collect and pay over tax as the collecting agent (see Trust fund recovery penalty, later). 1040nr ez Failing to keep adequate records. 1040nr ez Failing to file returns. 1040nr ez Failing to pay taxes. 1040nr ez Filing returns late. 1040nr ez Filing false or fraudulent returns. 1040nr ez Paying taxes late. 1040nr ez Failing to make deposits. 1040nr ez Depositing taxes late. 1040nr ez Making false statements relating to tax. 1040nr ez Failing to register. 1040nr ez Misrepresenting that tax is excluded from the price of an article. 1040nr ez Failure to register. 1040nr ez   The penalty for failure to register if you are required to register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register. 1040nr ez Claims. 1040nr ez   There are criminal penalties for false or fraudulent claims. 1040nr ez In addition, any person who files a refund claim, discussed earlier, for an excessive amount (without reasonable cause) may have to pay a penalty. 1040nr ez An excessive amount is the amount claimed that is more than the allowable amount. 1040nr ez The penalty is the greater of two times the excessive amount or $10. 1040nr ez Trust fund recovery penalty. 1040nr ez   If you provide taxable communications, air transportation services, or indoor tanning services, you have to collect excise taxes (as discussed earlier) from those persons who pay you for those services. 1040nr ez You must pay over these taxes to the U. 1040nr ez S. 1040nr ez Government. 1040nr ez   If you willfully fail to collect or pay over these taxes, or if you evade or defeat them in any way, the trust fund recovery penalty may apply. 1040nr ez Willfully means voluntarily, consciously, and intentionally. 1040nr ez The trust fund recovery penalty equals 100% of the taxes not collected or not paid over to the U. 1040nr ez S. 1040nr ez Government. 1040nr ez   The trust fund recovery penalty may be imposed on any person responsible for collecting, accounting for, and paying over these taxes. 1040nr ez If this person knows that these required actions are not taking place for whatever reason, the person is acting willfully. 1040nr ez Paying other expenses of the business instead of paying the taxes is willful behavior. 1040nr ez   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, or any other person who had responsibility for certain aspects of the business and financial affairs of the employer (or business). 1040nr ez This may include accountants, trustees in bankruptcy, members of a board, banks, insurance companies, or sureties. 1040nr ez The responsible person could even be another corporation—in other words, anyone who has the duty and the ability to direct, account for, or pay over the money. 1040nr ez Having signature power on the business checking account could be a significant factor in determining responsibility. 1040nr ez Prev  Up  Next   Home   More Online Publications