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140 Ez Form

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140 Ez Form

140 ez form Publication 516 - Main Content Table of Contents U. 140 ez form S. 140 ez form Tax ReturnFiling Information Foreign Bank Accounts U. 140 ez form S. 140 ez form Government Payments Foreign Earned Income Exclusion Tax Treaty Benefits Allowances, Differentials, and Special Pay Other Income Deductions and Credits — Business Expenses Deductions and Credits — Nonbusiness Expenses Foreign Taxes Local (Foreign) Tax ReturnTax Treaty Benefits Other Agreements Double Withholding How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 140 ez form U. 140 ez form S. 140 ez form Tax Return Filing Information If you are a U. 140 ez form S. 140 ez form citizen or green card holder living or traveling outside the United States, you are generally required to file income tax returns in the same way as those residing in the United States. 140 ez form However, the special rules explained in the following discussions may apply to you. 140 ez form See also Tax Treaty Benefits, later. 140 ez form When To File and Pay Most individual tax returns cover a calendar year, January through December. 140 ez form The regular due date for these tax returns is April 15 of the following year. 140 ez form If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. 140 ez form If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. 140 ez form You must pay interest on any tax not paid by the regular due date. 140 ez form Your return is considered filed on time if it is mailed from and officially postmarked in a foreign country on or before the due date (including extensions), or given to a designated international private delivery service before midnight of the last date prescribed for filing. 140 ez form See your tax form instructions for a list of private delivery services that have been designated by the IRS to meet this “timely mailing as timely filing/paying” rule for tax returns and payments. 140 ez form If your return is filed late, the postmark or delivery service date does not determine the date of filing. 140 ez form In that case, your return is considered filed when it is received by the IRS. 140 ez form Extensions You may be able to get an extension of time to file your return and pay your tax. 140 ez form Automatic 2-month extension. 140 ez form   You can get an automatic 2-month extension (to June 15, for a calendar year return) to file your return and pay your tax if you are a U. 140 ez form S. 140 ez form citizen or resident and, on the regular due date of your return, you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. 140 ez form To get this extension, you must attach a statement to your return explaining how you qualified. 140 ez form You will owe interest on any tax not paid by the regular due date of your return. 140 ez form Married taxpayers. 140 ez form   If you file a joint return, either you or your spouse can qualify for the automatic extension. 140 ez form If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. 140 ez form Additional extension. 140 ez form   You can apply for an additional extension of time to file your return by filing Form 4868. 140 ez form You must file Form 4868 by the due date for your income tax return. 140 ez form   Generally, you must file it by April 15. 140 ez form However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. 140 ez form Check the box on line 8 of Form 4868. 140 ez form Payment of tax. 140 ez form   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. 140 ez form The late-payment penalty applies if, through withholding, etc. 140 ez form , you paid less than 90% of your actual tax liability by the original due date of your income tax return. 140 ez form Even if the late-payment penalty does not apply, you will be charged interest on any unpaid tax liability from the original due date of the return until the tax is paid. 140 ez form Electronic filing. 140 ez form   You can file for the additional extension by phone, using your home computer, or through a tax professional. 140 ez form See Form 4868 for more information. 140 ez form Limit on additional extensions. 140 ez form   You generally cannot get a total extension of more than 6 months. 140 ez form However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. 140 ez form   For more information, see Publication 54. 140 ez form Foreign Bank Accounts You must file Form TD F 90-22. 140 ez form 1 if at any time during the year you had an interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country. 140 ez form This applies if the combined assets in the account(s) were more than $10,000. 140 ez form Do not include accounts in a U. 140 ez form S. 140 ez form military banking facility operated by a U. 140 ez form S. 140 ez form financial institution. 140 ez form File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. 140 ez form Do not attach it to Form 1040. 140 ez form If you are required to file Form TD F 90-22. 140 ez form 1 but do not do so, you may have to pay a penalty of up to $10,000 (more if the failure to file is willful). 140 ez form You also may be required to file Form 8938 with your U. 140 ez form S. 140 ez form income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. 140 ez form For taxpayers living abroad, you generally do not have to file Form 8938 unless the total value of your specified foreign financial assets is more than $200,000 ($400,000 if married filing jointly) on the last day of the tax year or more than $300,000 ($600,000 if married filing jointly) at any time during the tax year. 140 ez form For more information, see Form 8938 and its instructions. 140 ez form U. 140 ez form S. 140 ez form Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. 140 ez form If you are a U. 140 ez form S. 140 ez form citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. 140 ez form S. 140 ez form law. 140 ez form This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). 140 ez form If you are a nonresident alien, your income from sources outside the United States is not subject to U. 140 ez form S. 140 ez form tax. 140 ez form Foreign Earned Income Exclusion Employees of the U. 140 ez form S. 140 ez form Government are not entitled to the foreign earned income exclusion or the foreign housing exclusion/deduction under section 911 because “foreign earned income ”does not include amounts paid by the U. 140 ez form S. 140 ez form Government as an employee. 140 ez form But see Other Employment, later. 140 ez form Special Situations In the following two situations, your pay is from the U. 140 ez form S. 140 ez form Government and does not qualify for the foreign earned income exclusion. 140 ez form U. 140 ez form S. 140 ez form agency reimbursed by foreign country. 140 ez form   If you are a U. 140 ez form S. 140 ez form Government employee paid by a U. 140 ez form S. 140 ez form agency to perform services in a foreign country, your pay is from the U. 140 ez form S. 140 ez form Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. 140 ez form This is true even if the U. 140 ez form S. 140 ez form agency is reimbursed by the foreign government. 140 ez form Employees of post exchanges, etc. 140 ez form   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. 140 ez form S. 140 ez form Government, the earnings you receive are paid by the U. 140 ez form S. 140 ez form Government. 140 ez form This is true whether they are paid from appropriated or nonappropriated funds. 140 ez form These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. 140 ez form Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. 140 ez form Even if you are working in a foreign country with which the United States has an income tax treaty in force and the treaty article that applies to government services says that your government pay is taxable only in the foreign country, the treaty will likely contain a “saving clause”, which provides that the United States may tax its citizens and its residents as if the treaty had not come into effect. 140 ez form In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. 140 ez form S. 140 ez form citizens or green card holders. 140 ez form Consequently, if you are a U. 140 ez form S. 140 ez form citizen or green card holder, you will generally not be entitled to reduce your U. 140 ez form S. 140 ez form tax on your government pay. 140 ez form If you are neither a U. 140 ez form S. 140 ez form citizen nor green card holder, and you are treated as a resident of the treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule), then you may be entitled to benefits under the government service article. 140 ez form Review the treaty text carefully. 140 ez form U. 140 ez form S. 140 ez form citizens must always file Form 1040. 140 ez form Non-U. 140 ez form S. 140 ez form citizens who are treated as a resident of a treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule) may file Form 1040NR and attach Form 8833. 140 ez form If you pay or accrue taxes to the foreign country on your pay, you may be able to relieve double taxation with a foreign tax credit. 140 ez form Most income tax treaties contain an article providing relief from double taxation. 140 ez form Many treaties contain special foreign tax credit rules for U. 140 ez form S. 140 ez form citizens who are residents of a treaty country. 140 ez form For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. 140 ez form Allowances, Differentials, and Special Pay Most payments received by U. 140 ez form S. 140 ez form Government civilian employees for working abroad, including pay differentials, are taxable. 140 ez form However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. 140 ez form The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. 140 ez form Pay differentials. 140 ez form   Pay differentials you receive as financial incentives for employment abroad are taxable. 140 ez form Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. 140 ez form   Generally, pay differentials are given for employment under adverse conditions (such as severe climate) or because the post of duty is located in a hazardous or isolated area that may be outside the United States. 140 ez form The area does not have to be a qualified hazardous duty area as discussed in Publication 3. 140 ez form Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. 140 ez form Foreign areas allowances. 140 ez form   Certain foreign areas allowances are tax free. 140 ez form Your employer should not have included these allowances as wages on your Form W-2. 140 ez form   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. 140 ez form Title I, chapter 9, of the Foreign Service Act of 1980. 140 ez form Section 4 of the Central Intelligence Agency Act of 1949, as amended. 140 ez form Title II of the Overseas Differentials and Allowances Act. 140 ez form Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. 140 ez form These allowances cover such expenses as: Certain repairs to a leased home, Education of dependents in special situations, Motor vehicle shipment, Separate maintenance for dependents, Temporary quarters, Transportation for medical treatment, and Travel, moving, and storage. 140 ez form Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. 140 ez form Cost-of-living allowances. 140 ez form   If you are stationed outside the continental United States or in Alaska, your gross income does not include cost-of-living allowances (other than amounts received under Title II of the Overseas Differentials and Allowances Act) granted by regulations approved by the President of the United States. 140 ez form The cost-of-living portion of any other allowance (for example, a living and quarters allowance) is not included even if the underlying allowance is included in gross income. 140 ez form Cost-of-living allowances are not included on your Form W-2. 140 ez form Federal court employees. 140 ez form   If you are a federal court employee, the preceding paragraph also applies to you. 140 ez form The cost-of-living allowance must be granted by rules similar to regulations approved by the President. 140 ez form American Institute in Taiwan. 140 ez form   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. 140 ez form S. 140 ez form tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. 140 ez form S. 140 ez form Government. 140 ez form Federal reemployment payments after serving with an international organization. 140 ez form   If you are a federal employee who is reemployed by a federal agency after serving with an international organization, you must include in income any reemployment payments you receive. 140 ez form These payments are equal to the difference between the pay, allowances, post differential, and other monetary benefits paid by the international organization and the pay and other benefits that would have been paid by the federal agency had you been detailed to the international agency. 140 ez form Allowances or reimbursements for travel and transportation expenses. 140 ez form   See How To Report Business Expenses, later, for a discussion on whether a reimbursement or allowance for travel or transportation is included in your income. 140 ez form Lodging furnished to a principal representative of the United States. 140 ez form   If you are a principal representative of the United States stationed in a foreign country, you do not have to include in income the value of lodging (including utilities) provided to you as an official residence. 140 ez form However, amounts paid by the U. 140 ez form S. 140 ez form government for your usual costs of operating and maintaining your household are taxable. 140 ez form If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. 140 ez form Peace Corps. 140 ez form   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. 140 ez form Taxable allowances. 140 ez form   The following allowances must be included on your Form W-2 and reported on your return as wages. 140 ez form If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. 140 ez form The part of living allowances designated by the Director of the Peace Corps as basic compensation. 140 ez form This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. 140 ez form Leave allowances. 140 ez form Readjustment allowances or “termination payments. 140 ez form ” Taxable allowances are considered received by you when credited to your account. 140 ez form Example. 140 ez form Gary Carpenter, a Peace Corps volunteer, gets $175 a month during his period of service, to be paid to him in a lump sum at the end of his tour of duty. 140 ez form Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. 140 ez form Nontaxable allowances. 140 ez form   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. 140 ez form These allowances should not be included on your Form W-2. 140 ez form These allowances are tax free whether paid by the U. 140 ez form S. 140 ez form Government or the foreign country in which you are stationed. 140 ez form Other Income Other employment. 140 ez form   If, in addition to your U. 140 ez form S. 140 ez form government pay, you receive income from a private employer or self-employment, you may qualify to claim the foreign earned income exclusion and the foreign housing exclusion and deduction under section 911 based on this other income provided you meet either the bona fide residence test or the physical presence test. 140 ez form In addition, if your spouse is a U. 140 ez form S. 140 ez form citizen or resident alien who earns income in a foreign country that is paid by a private employer or is from self-employment, he or she may also qualify for the exclusion or the deduction. 140 ez form For more information, see Publication 54. 140 ez form The tax treaty rules relating to income from personal services generally apply to income from private employment. 140 ez form As discussed above, the saving clause applies to you if you are a U. 140 ez form S. 140 ez form citizen or if you are a resident of the United States under the treaty residence article (after application of the so-called “tie-breaker” rule). 140 ez form Sale of personal property. 140 ez form   If you have a gain from the sale of your personal property (such as an automobile or a home appliance), whether directly or through a favorable exchange rate in converting the proceeds to U. 140 ez form S. 140 ez form dollars, the excess of the amount received in U. 140 ez form S. 140 ez form dollars over the cost or other basis of the property is a capital gain. 140 ez form Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. 140 ez form However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. 140 ez form Sale of your home. 140 ez form   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. 140 ez form Losses are not deductible. 140 ez form   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). 140 ez form Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. 140 ez form   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse is serving on qualified official extended duty as a member of the Foreign Service of the United States, as an employee of the intelligence community, or as an employee or volunteer of the Peace Corps. 140 ez form   For detailed information on selling your home, see Publication 523. 140 ez form Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. 140 ez form Travel Expenses Subject to certain limits, you can deduct your unreimbursed ordinary and necessary expenses of traveling away from home in connection with the performance of your official duties. 140 ez form These expenses include such items as travel costs, meals, lodging, baggage charges, local transportation costs (such as taxi fares), tips, and dry cleaning and laundry fees. 140 ez form Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. 140 ez form Your tax home is not limited to the Embassy, consulate, or duty station. 140 ez form It includes the entire city or general area in which your principal place of employment is located. 140 ez form Traveling away from home. 140 ez form   You are traveling away from home if you meet both of the following requirements. 140 ez form Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. 140 ez form You need to get sleep or rest to meet the demands of your work while away from home. 140 ez form This requirement is not satisfied by merely napping in your car. 140 ez form You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. 140 ez form Temporary assignment. 140 ez form   If your assignment or job away from your tax home is temporary, your tax home does not change. 140 ez form You are considered to be away from home for the whole period, and your travel expenses are deductible. 140 ez form Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. 140 ez form   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. 140 ez form An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than one year, whether or not it actually lasts for more than one year. 140 ez form   You must determine whether your assignment is temporary or indefinite when you start work. 140 ez form If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. 140 ez form Employment that is initially temporary may become indefinite due to changed circumstances. 140 ez form A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. 140 ez form Exception for federal crime investigations or prosecutions. 140 ez form   If you are a federal employee participating in a federal crime investigation or prosecution, you may be able to deduct travel expenses even if you are away from your tax home for more than one year. 140 ez form This exception to the one-year rule applies if the Attorney General certifies that you are traveling for the federal government in a temporary duty status to prosecute, or provide support services for the investigation or prosecution of, a federal crime. 140 ez form Limit on meals and entertainment. 140 ez form   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. 140 ez form However, the limit does not apply to expenses reimbursed under a U. 140 ez form S. 140 ez form Government expense allowance arrangement. 140 ez form Individuals subject to hours of service limits. 140 ez form   You can deduct 80% of your unreimbursed business-related meal expenses if the meals take place during or incident to any period subject to the Department of Transportation's hours of service limits. 140 ez form   Individuals subject to the Department of Transportation's “hours of service” limits include the following. 140 ez form Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. 140 ez form Interstate truck operators and bus drivers who are under Department of Transportation regulations. 140 ez form Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. 140 ez form Certain merchant mariners who are under Coast Guard regulations. 140 ez form Primary purpose of trip must be for business. 140 ez form   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. 140 ez form However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. 140 ez form   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. 140 ez form This applies even if you engage in business activities while there. 140 ez form However, you can deduct any expenses while at your destination that are directly related to your business. 140 ez form Expenses paid for others. 140 ez form   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. 140 ez form Home leave. 140 ez form   The Foreign Service Act requires U. 140 ez form S. 140 ez form citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. 140 ez form This period is called “home leave” and can be used to take care of certain personal matters such as medical and dental checkups, buying a new wardrobe, and visiting relatives. 140 ez form   The amounts paid for your travel, meals, and lodging while on home leave are deductible as travel or business expenses subject to the rules and limits discussed earlier. 140 ez form You must be able to verify these amounts in order to claim them. 140 ez form Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. 140 ez form More information. 140 ez form   See chapter 1 of Publication 463 for more information on travel expenses. 140 ez form Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. 140 ez form Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. 140 ez form They do not include expenses you have when traveling away from home overnight. 140 ez form Those expenses are deductible as travel expenses and are discussed earlier. 140 ez form Commuting. 140 ez form   You cannot deduct your transportation costs of going between your home and your regular business location. 140 ez form These costs are personal commuting expenses. 140 ez form   If you have one or more regular business locations but must work at a temporary location, you can deduct the costs of commuting to that temporary place of work. 140 ez form   If you work at two or more places in the same day, you can deduct your expenses of getting from one place of work to the other. 140 ez form More information. 140 ez form   For more information on transportation expenses, see chapter 4 of Publication 463. 140 ez form Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. 140 ez form Membership dues. 140 ez form   You can deduct membership dues you pay to professional societies that relate to your business or profession. 140 ez form Subscriptions. 140 ez form   You can deduct subscriptions to professional publications that relate to your business or profession. 140 ez form Educational expenses. 140 ez form   Generally, educational expenses are considered to be personal expenses and are not deductible. 140 ez form However, under some circumstances, educational expenses are deductible as business expenses. 140 ez form   You can deduct educational expenses as business expenses if the education: Maintains or improves skills needed in your present position, or Meets the express requirements of your agency to keep your present position, salary, or status. 140 ez form   You cannot deduct educational expenses as business expenses if the education: Is needed to enable you to meet minimum educational requirements for qualification in your present position, Is a part of a program of study that can qualify you for a new position, or Is for travel as a form of education. 140 ez form These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. 140 ez form   See Publication 970, Tax Benefits for Education, for more information on educational expenses. 140 ez form    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. 140 ez form However, you may be eligible for other tax benefits such as the American opportunity and lifetime learning credits; contributions to a Coverdell education savings account or qualified tuition program; deduction for student loan interest; and exclusion from income of certain savings bond interest. 140 ez form These benefits are explained in Publication 970. 140 ez form Foreign service representation expenses. 140 ez form   If you are an employee of the U. 140 ez form S. 140 ez form Foreign Service and your position requires you to establish and maintain favorable relations in foreign countries, you may receive a nontaxable allowance for representation expenses. 140 ez form If your expenses are more than the allowance you receive, you can deduct the excess expenses as an itemized deduction on Schedule A (Form 1040) if you meet one of the following conditions. 140 ez form You have a certificate from the Secretary of State attesting that the expenses were incurred for the benefit of the United States, and would be reimbursable under appropriate legislation if the agency had sufficient funds for these reimbursements. 140 ez form The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. 140 ez form    To deduct any expenses for travel, entertainment, and gifts, including those certified by the Secretary of State, you must meet the rules for recordkeeping and accounting to your employer. 140 ez form These rules are explained in Publication 463. 140 ez form Representation expenses. 140 ez form   These are expenses that further the interest of the United States abroad. 140 ez form They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. 140 ez form They generally do not include costs of passenger vehicles (such as cars or aircraft), printing or engraving, membership fees, or amounts a principal representative must pay personally to cover the usual costs of operating and maintaining an official residence. 140 ez form   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. 140 ez form These regulations are available on the Internet at www. 140 ez form state. 140 ez form gov/m/a/als. 140 ez form Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. 140 ez form ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. 140 ez form Impairment-related work expenses. 140 ez form   If you are an employee with a physical or mental disability, you can deduct attendant-care services at your place of work and other expenses in connection with work that are necessary for you to be able to work. 140 ez form Attendant care includes a reader for a blind person and a helper for a person with a physical disability. 140 ez form These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). 140 ez form They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. 140 ez form Loss on conversion of U. 140 ez form S. 140 ez form dollars into foreign currency. 140 ez form   The conversion of U. 140 ez form S. 140 ez form dollars into foreign currency at an official rate of exchange that is not as favorable as the free market rate does not result in a deductible loss. 140 ez form Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. 140 ez form For example, you must keep records and supporting evidence to prove the following elements about deductions for travel expenses (including meals and lodging while away from home). 140 ez form The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. 140 ez form You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. 140 ez form For each trip away from home, the dates you left and returned and the number of days spent on business. 140 ez form The destination or area of your travel, described by the name of the city, town, or similar designation. 140 ez form The business reason for your travel or the business benefit gained or expected to be gained from your travel. 140 ez form How to record your expenses. 140 ez form   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. 140 ez form They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. 140 ez form You do not need to duplicate information in an account book or diary that is shown on a receipt as long as your records and receipts complement each other in an orderly manner. 140 ez form   Each expense should be recorded separately in your records. 140 ez form However, some items can be totaled in reasonable categories. 140 ez form You can make one daily entry for categories such as taxi fares, telephone calls, meals while away from home, gas and oil, and other incidental costs of travel. 140 ez form You may record tips separately or with the cost of the service. 140 ez form    Documentary evidence generally is required to support all lodging expenses while traveling away from home. 140 ez form It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. 140 ez form Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. 140 ez form It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. 140 ez form    A canceled check by itself does not prove a business cost. 140 ez form You must have other evidence to show that the check was used for a business purpose. 140 ez form Your records must be timely. 140 ez form   Record the elements for the expense in your account book or other record at or near the time of the expense. 140 ez form A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. 140 ez form Confidential information. 140 ez form   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. 140 ez form However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. 140 ez form How To Report Business Expenses As a U. 140 ez form S. 140 ez form Government employee, your business expense reimbursements are generally paid under an accountable plan and are not included in your wages on your Form W-2. 140 ez form If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. 140 ez form However, if you do not account to your employer for a travel advance or if you do not return any excess advance within a reasonable period of time, the advance (or excess) will be included in your wages on your Form W-2. 140 ez form If you are entitled to a reimbursement from your employer but you do not claim it, you cannot deduct the expenses to which that unclaimed reimbursement applies. 140 ez form Form 2106 or Form 2106-EZ. 140 ez form   You must complete Form 2106 or 2106-EZ to deduct your expenses. 140 ez form Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. 140 ez form Generally, you must include all of your expenses and reimbursements on Form 2106 or 2106-EZ and carry your allowable expense to Schedule A (Form 1040). 140 ez form Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. 140 ez form Form 2106-EZ. 140 ez form   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. 140 ez form You can use Form 2106-EZ if you meet both of the following conditions. 140 ez form You are not reimbursed by your employer for any expenses. 140 ez form (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. 140 ez form ) If you claim car expenses, you use the standard mileage rate. 140 ez form Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. 140 ez form Moving Expenses If you changed job locations or started a new job, you may be able to deduct the reasonable expenses of moving yourself, your family, and your household goods and personal effects to your new home. 140 ez form However, you cannot deduct any expenses for which you received a tax-free allowance as a U. 140 ez form S. 140 ez form Government employee. 140 ez form To deduct moving expenses, your move must be closely related to the start of work and you must meet the distance test and the time test. 140 ez form Closely related to the start of work. 140 ez form   The move must be closely related, both in time and in place, to the start of work at the new location. 140 ez form In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. 140 ez form   A move generally is not considered closely related in place to the start of work if the distance from your new home to the new job location is more than the distance from your former home to the new job location. 140 ez form A move that does not meet this requirement may qualify if you can show that you must live at the new home as a condition of employment, or you will spend less time or money commuting from the new home to the new job. 140 ez form Distance test. 140 ez form   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. 140 ez form If you did not have an old job location, your new job location must be at least 50 miles from your former home. 140 ez form Time test. 140 ez form   If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location. 140 ez form Deductible moving expenses. 140 ez form   Moving expenses that can be deducted include the reasonable costs of: Moving household goods and personal effects (including packing, crating, in-transit storage, and insurance) of both you and members of your household, and Transportation and lodging for yourself and members of your household for one trip from your former home to your new home (including costs of getting passports). 140 ez form    The cost of your meals is not a deductible moving expense. 140 ez form   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. 140 ez form For a foreign move, the costs also include expenses of storing the goods and effects for part or all of the period that your new job location abroad continues to be your main job location. 140 ez form Expenses must be reasonable. 140 ez form   You can deduct only those expenses that are reasonable for the circumstances of your move. 140 ez form For example, the costs of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. 140 ez form Members of your household. 140 ez form   A member of your household includes anyone who has both your former home and new home as his or her home. 140 ez form It does not include a tenant or employee unless you can claim that person as a dependent. 140 ez form Retirees. 140 ez form   You can deduct the costs of moving to the United States when you permanently retire if both your former main job location and former home were outside the United States and its possessions. 140 ez form You do not have to meet the time test described earlier. 140 ez form Survivors. 140 ez form   You can deduct moving expenses for a move to the United States if you are the spouse or dependent of a person whose main job location at the time of death was outside the United States and its possessions. 140 ez form The move must begin within 6 months after the decedent's death. 140 ez form It must be from the decedent's former home outside the United States, and that home must also have been your home. 140 ez form You do not have to meet the time test described earlier. 140 ez form How to report moving expenses. 140 ez form   Use Form 3903 to report your moving expenses and figure your allowable deduction. 140 ez form Claim the deduction as an adjustment to income on Form 1040. 140 ez form (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. 140 ez form ) Reimbursements. 140 ez form   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. 140 ez form You also must include in gross income reimbursements paid to you under a nonaccountable plan. 140 ez form However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. 140 ez form Additional information. 140 ez form   For additional information about moving expenses, see Publication 521. 140 ez form Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. 140 ez form Contributions. 140 ez form   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. 140 ez form You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. 140 ez form For more information, see Publication 526, Charitable Contributions. 140 ez form Real estate tax and home mortgage interest. 140 ez form   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. 140 ez form You must reduce the amount of each deduction that would otherwise be allowable by the amount of each expense that is related to the tax-free allowance. 140 ez form Example. 140 ez form Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. 140 ez form During the year, Adam used the allowance, with other funds, to provide a home for himself. 140 ez form His expenses for this home totaled $8,400 and consisted of mortgage principal ($500), insurance ($400), real estate taxes ($1,400), mortgage interest ($4,000), and utility costs ($2,100). 140 ez form Adam did not have any other expenses related to providing a home for himself. 140 ez form Adam must reduce his deductions for home mortgage interest and real estate taxes. 140 ez form He figures a reasonable way to reduce them is to multiply them by a fraction: its numerator is $6,300 (the total housing and utility allowance) and its denominator is $8,400 (the total of all payments to which the housing and utility allowance applies). 140 ez form The result is 3/4. 140 ez form Adam reduces his otherwise allowable home mortgage interest deduction by $3,000 (the $4,000 he paid ×3/4) and his otherwise allowable real estate tax deduction by $1,050 (the $1,400 he paid × 3/4). 140 ez form He can deduct $1,000 of his mortgage interest ($4,000 − $3,000) and $350 of his real estate taxes ($1,400 − $1,050) when he itemizes his deductions. 140 ez form Exception to the reduction. 140 ez form   If you receive a tax-free housing allowance as a member of the military or the clergy, you do not have to reduce your deductions for real estate tax and home mortgage interest expenses you are otherwise entitled to deduct. 140 ez form Required statement. 140 ez form   If you receive a tax-free housing allowance and have real estate tax or home mortgage interest expenses, attach a statement to your tax return. 140 ez form The statement must contain all of the following information. 140 ez form The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. 140 ez form The amount of otherwise deductible expenses attributable to each type of tax-free income. 140 ez form The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. 140 ez form An explanation of how you determined the amounts not directly attributable to each type of tax-free income. 140 ez form   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. 140 ez form Foreign Taxes If you pay or accrue taxes to a foreign government, you generally can choose to either claim them as a credit against your U. 140 ez form S. 140 ez form income tax liability or deduct them as an itemized deduction when figuring your taxable income. 140 ez form Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. 140 ez form Foreign tax credit. 140 ez form   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. 140 ez form If you choose to figure a credit against your U. 140 ez form S. 140 ez form tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. 140 ez form S. 140 ez form income tax return. 140 ez form    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. 140 ez form If all your foreign income is exempt from U. 140 ez form S. 140 ez form tax, you will not be able to claim a foreign tax credit. 140 ez form   If, because of the limit on the credit, you cannot use the full amount of qualified foreign taxes paid or accrued in the tax year, you are allowed to carry the excess back 1 year and then forward 10 years. 140 ez form Exemption from limit. 140 ez form   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. 140 ez form Your only foreign income is passive income, such as interest, dividends, and royalties. 140 ez form The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). 140 ez form The foreign income and taxes are reported to you on a payee statement, such as Form 1099-DIV, Dividends and Distributions, or 1099-INT, Interest Income. 140 ez form If you make the election, you can claim a foreign tax credit without filing Form 1116. 140 ez form However, you cannot carry back or carry over any unused foreign tax to or from this year. 140 ez form See the instructions for the appropriate line in the Tax and Credits section of Form 1040. 140 ez form Foreign tax deduction. 140 ez form   If you choose to deduct all foreign income taxes on your U. 140 ez form S. 140 ez form income tax return, itemize the deduction on Schedule A (Form 1040). 140 ez form You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. 140 ez form Example. 140 ez form Dennis and Christina are married and live and work in Country X. 140 ez form Dennis works for the U. 140 ez form S. 140 ez form Government and Christina is employed by a private company. 140 ez form They pay income tax to Country X on Christina's income only. 140 ez form Dennis and Christina file a joint tax return and exclude all of Christina's income. 140 ez form They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. 140 ez form Deduction for other foreign taxes. 140 ez form   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. 140 ez form You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. 140 ez form   You can deduct real property taxes you pay that are imposed on you by a foreign country. 140 ez form You take this deduction on Schedule A (Form 1040). 140 ez form You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. 140 ez form More information. 140 ez form   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. 140 ez form Local (Foreign) Tax Return As a U. 140 ez form S. 140 ez form Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. 140 ez form Check with local tax authorities to determine whether you are considered a tax resident of your host country, whether you are required to file a host country tax return and whether you owe taxes to the host country. 140 ez form Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. 140 ez form Review the treaty text carefully to determine whether your U. 140 ez form S. 140 ez form Government remuneration is taxable in the host country. 140 ez form You will first have to determine whether you are a resident of your host country under the treaty residence article (after application of the so-called “tie-breaker” rule). 140 ez form If you or your spouse receives income from a private employer or self-employment, review the tax treaty rules relating to income from personal services to determine whether that income is taxable in the host country. 140 ez form If you pay or accrue taxes to both the host country and the United States, you may be able to relieve double taxation with a foreign tax credit. 140 ez form Most income tax treaties contain an article providing relief from double taxation. 140 ez form Many treaties contain special foreign tax credit rules for U. 140 ez form S. 140 ez form citizens who are residents of a treaty country. 140 ez form For more information about the foreign tax credit, see Foreign Taxes, earlier. 140 ez form Other Agreements The United States may be a party to agreements other than income tax treaties that may affect your tax obligations to the host country. 140 ez form For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. 140 ez form Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. 140 ez form Check with the appropriate U. 140 ez form S. 140 ez form Embassy for more information. 140 ez form Double Withholding If your U. 140 ez form S. 140 ez form government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. 140 ez form S. 140 ez form tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. 140 ez form S. 140 ez form income tax return on this income. 140 ez form Complete Worksheet 1-6 in Publication 505, Tax Withholding and Estimated Tax, to determine how to revise Form W-4, Employee’s Withholding Allowance Certificate. 140 ez form How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 140 ez form By selecting the method that is best for you, you will have quick and easy access to tax help. 140 ez form Free help with your tax return. 140 ez form   Free help in preparing your return is available nationwide from IRS-certified volunteers. 140 ez form The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. 140 ez form The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 140 ez form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 140 ez form Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 140 ez form To find the nearest VITA or TCE site, visit IRS. 140 ez form gov or call 1-800-906-9887 or 1-800-829-1040. 140 ez form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 140 ez form To find the nearest AARP Tax-Aide site, visit AARP's website at www. 140 ez form aarp. 140 ez form org/money/taxaide or call 1-888-227-7669. 140 ez form   For more information on these programs, go to IRS. 140 ez form gov and enter “VITA” in the search box. 140 ez form Internet. 140 ez form You can access the IRS website at IRS. 140 ez form gov 24 hours a day, 7 days a week to: E-file your return. 140 ez form Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 140 ez form Check the status of your 2012 refund. 140 ez form Go to IRS. 140 ez form gov and click on Where’s My Refund. 140 ez form Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. 140 ez form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 140 ez form Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 140 ez form Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. 140 ez form Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. 140 ez form So in a change from previous filing seasons, you won't get an estimated refund date right away. 140 ez form Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 140 ez form You can obtain a free transcript online at IRS. 140 ez form gov by clicking on Order a Return or Account Transcript under “Tools. 140 ez form ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. 140 ez form You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. 140 ez form Download forms, including talking tax forms, instructions, and publications. 140 ez form Order IRS products. 140 ez form Research your tax questions. 140 ez form Search publications by topic or keyword. 140 ez form Use the Internal Revenue Code, regulations, or other official guidance. 140 ez form View Internal Revenue Bulletins (IRBs) published in the last few years. 140 ez form Figure your withholding allowances using the IRS Withholding Calculator at www. 140 ez form irs. 140 ez form gov/individuals. 140 ez form Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. 140 ez form gov by typing Alternative Minimum Tax Assistant in the search box. 140 ez form Sign up to receive local and national tax news by email. 140 ez form Get information on starting and operating a small business. 140 ez form Phone. 140 ez form Many services are available by phone. 140 ez form   Ordering forms, instructions, and publications. 140 ez form Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). 140 ez form You should receive your order within 10 days. 140 ez form Asking tax questions. 140 ez form Call the IRS with your tax questions at 1-800-829-1040. 140 ez form Solving problems. 140 ez form You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). 140 ez form An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 140 ez form Call your local Taxpayer Assistance Center for an appointment. 140 ez form To find the number, go to www. 140 ez form irs. 140 ez form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 140 ez form TTY/TDD equipment. 140 ez form If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 140 ez form The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. 140 ez form These individuals can also access the IRS through relay services such as the Federal Relay Service at www. 140 ez form gsa. 140 ez form gov/fedrelay. 140 ez form TeleTax topics. 140 ez form Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 140 ez form Checking the status of your 2012 refund. 140 ez form To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). 140 ez form Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. 140 ez form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 140 ez form Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 140 ez form Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. 140 ez form Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 140 ez form Outside the U. 140 ez form S. 140 ez form If you are outside the United States, taxpayer assistance is available at the following U. 140 ez form S Embassies or consulate. 140 ez form Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3834 London, England (44) (20) 7894-0476 Paris, France (33) (1) 4312-2555 Please contact the office for times when assistance will be available. 140 ez form If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). 140 ez form If you are in a U. 140 ez form S. 140 ez form territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. 140 ez form S. 140 ez form Virgin Islands) and have a tax question, you can call 1-800-829-1040. 140 ez form Evaluating the quality of our telephone services. 140 ez form To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 140 ez form One method is for a second IRS representative to listen in on or record random telephone calls. 140 ez form Another is to ask some callers to complete a short survey at the end of the call. 140 ez form Walk-in. 140 ez form Some products and services are available on a walk-in basis. 140 ez form   Products. 140 ez form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 140 ez form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 140 ez form Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 140 ez form Services. 140 ez form You can walk in to your local TAC most business days for personal, face-to-face tax help. 140 ez form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 140 ez form If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 140 ez form No appointment is necessary—just walk in. 140 ez form Before visiting, check www. 140 ez form irs. 140 ez form gov/localcontacts for hours of operation and services provided. 140 ez form If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. 140 ez form You can leave a message and a representative will call you back within 2 business days. 140 ez form All other issues will be handled without an appointment. 140 ez form To call your local TAC, go to  www. 140 ez form irs. 140 ez form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 140 ez form Outside the U. 140 ez form S. 140 ez form If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. 140 ez form S. 140 ez form Embassies and consulates. 140 ez form Mail. 140 ez form You can send your order for forms, instructions, and publications to the address below. 140 ez form You should receive a response within 10 days after your request is received. 140 ez form  Internal Revenue Service 1201 N. 140 ez form Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. 140 ez form S. 140 ez form If you are outside the United States, you can get tax assistance by writing to the address below. 140 ez form  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. 140 ez form   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 140 ez form Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 140 ez form TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. 140 ez form Remember, the worst thing you can do is nothing at all. 140 ez form   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. 140 ez form You face (or your business is facing) an immediate threat of adverse action. 140 ez form You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. 140 ez form   If you qualify for help, they will do everything they can to get your problem resolved. 140 ez form You will be assigned to one advocate who will be with you at every turn. 140 ez form TAS has offices in every state, the District of Columbia, and Puerto Rico. 140 ez form Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. 140 ez form And its services are always free. 140 ez form   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 140 ez form The TAS tax toolkit at www. 140 ez form TaxpayerAdvocate. 140 ez form irs. 140 ez form gov can help you understand these rights. 140 ez form   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. 140 ez form irs. 140 ez form gov/advocate. 140 ez form You can also call the toll-free number at 1-877-777-4778. 140 ez form Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. 140 ez form These individuals can also access the IRS through relay services such as the Federal Relay Service at www. 140 ez form gsa. 140 ez form gov/fedrelay. 140 ez form   TAS also handles large-scale or systemic problems that affect many taxpayers. 140 ez form If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. 140 ez form irs. 140 ez form gov/advocate. 140 ez form    Outside the U. 140 ez form S. 140 ez form If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. 140 ez form You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. 140 ez form R. 140 ez form 00968-8000 Low Income Taxpayer Clinics (LITCs). 140 ez form   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 140 ez form Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 140 ez form These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. 140 ez form Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 140 ez form For more information and to find a clinic near you, see the LITC page on www. 140 ez form irs. 140 ez form gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 140 ez form This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. 140 ez form Free tax services. 140 ez form   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 140 ez form Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 140 ez form The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 140 ez form The majority of the information and services listed in this publication are available to you free of charge. 140 ez form If there is a fee associated with a resource or service, it is listed in the publication. 140 ez form   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 140 ez form DVD for tax products. 140 ez form You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 140 ez form Prior-year forms, instructions, and publications. 140 ez form Tax Map: an electronic research tool and finding aid. 140 ez form Tax law frequently asked questions. 140 ez form Tax Topics from the IRS telephone response system. 140 ez form Internal Revenue Code—Title 26 of the U. 140 ez form S. 140 ez form Code. 140 ez form Links to other Internet-based tax research materials. 140 ez form Fill-in, print, and save features for most tax forms. 140 ez form Internal Revenue Bulletins. 140 ez form Toll-free and email technical support. 140 ez form Two releases during the year. 140 ez form  – The first release will ship the beginning of January 2013. 140 ez form  – The final release will ship the beginning of March 2013. 140 ez form Purchase the DVD from National Technical Information Service (NTIS) at www. 140 ez form irs. 140 ez form gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 140 ez form Prev  Up  Next   Home   More Online Publications
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140 ez form Publication 54 - Additional Material Questions and AnswersThis section answers tax- related questions commonly asked by taxpayers living abroad. 140 ez form 1. 140 ez form Filing Requirements—Where, When, and How . 140 ez form 1) When are U. 140 ez form S. 140 ez form income tax returns due? . 140 ez form 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. 140 ez form How can I secure an extension of time to file my return, when should I file my return, and what forms are required? . 140 ez form 3) My entire income qualifies for the foreign earned income exclusion. 140 ez form Must I file a tax return? . 140 ez form 4) I was sent abroad by my company in November of last year. 140 ez form 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. 140 ez form 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? . 140 ez form 5) I am a U. 140 ez form S. 140 ez form citizen and have no taxable income from the United States, but I have substantial income from a foreign source. 140 ez form Am I required to file a U. 140 ez form S. 140 ez form income tax return? . 140 ez form 6) I am a U. 140 ez form S. 140 ez form citizen who has retired, and I expect to remain in a foreign country. 140 ez form Do I have any further U. 140 ez form S. 140 ez form tax obligations? . 140 ez form 7) I have been a bona fide resident of a foreign country for over 5 years. 140 ez form Is it necessary for me to pay estimated tax? . 140 ez form 8) Will a check payable in foreign currency be acceptable in payment of my U. 140 ez form S. 140 ez form tax? . 140 ez form 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. 140 ez form Must I file a separate Form 2555 (or Form 2555-EZ) with each return? . 140 ez form 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? . 140 ez form 11) On Form 2350, Application for Extension of Time To File U. 140 ez form S. 140 ez form Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. 140 ez form If I qualify under the bona fide residence test, can I file my return on that basis? . 140 ez form 12) I am a U. 140 ez form S. 140 ez form citizen who worked in the United States for 6 months last year. 140 ez form I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. 140 ez form 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? . 140 ez form 13) I am a U. 140 ez form S. 140 ez form citizen. 140 ez form I have lived abroad for a number of years and recently realized that I should have been filing U. 140 ez form S. 140 ez form income tax returns. 140 ez form How do I correct this oversight in not having filed returns for these years? . 140 ez form 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. 140 ez form I paid all outstanding taxes with the return. 140 ez form Can I file a claim for refund now? . 140 ez form 1) When are U. 140 ez form S. 140 ez form income tax returns due? Generally, for calendar year taxpayers, U. 140 ez form S. 140 ez form income tax returns are due on April 15. 140 ez form If you are a U. 140 ez form S. 140 ez form 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. 140 ez form Interest will be charged on any tax due, as shown on the return, from April 15. 140 ez form a) You should file Form 2350 by the due date of your return to request an extension of time to file. 140 ez form Form 2350 is a special form for those U. 140 ez form S. 140 ez form 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. 140 ez form b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. 140 ez form c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). 140 ez form Generally, yes. 140 ez form Every U. 140 ez form S. 140 ez form citizen or resident who receives income must file a U. 140 ez form S. 140 ez form income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. 140 ez form The income levels for filing purposes are discussed under Filing Requirements in chapter 1. 140 ez form If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. 140 ez form 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. 140 ez form You must report your worldwide income on the return. 140 ez form 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. 140 ez form S. 140 ez form income tax. 140 ez form 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. 140 ez form Yes. 140 ez form All U. 140 ez form S. 140 ez form citizens and resident aliens are subject to U. 140 ez form S. 140 ez form tax on their worldwide income. 140 ez form 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. 140 ez form S. 140 ez form income tax liability for the foreign taxes paid. 140 ez form Form 1116 is used to figure the allowable credit. 140 ez form Your U. 140 ez form S. 140 ez form tax obligation on your income is the same as that of a retired person living in the United States. 140 ez form (See the discussion on filing requirements in chapter 1 of this publication. 140 ez form ) U. 140 ez form S. 140 ez form taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 140 ez form See the discussion under Estimated Tax in chapter 1. 140 ez form Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 140 ez form S. 140 ez form taxation. 140 ez form Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 140 ez form The first installment of estimated tax is due on April 15 of the year for which the income is earned. 140 ez form Generally, only U. 140 ez form S. 140 ez form currency is acceptable for payment of income tax. 140 ez form However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 140 ez form Yes. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form Yes. 140 ez form 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. 140 ez form You are not bound by the test indicated in the application for extension of time. 140 ez form 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. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form 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. 140 ez form 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. 140 ez form This allows you to file only once and saves you from paying the tax and waiting for a refund. 140 ez form 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. 140 ez form 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. 140 ez form File the late returns as soon as possible, stating your reason for filing late. 140 ez form 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. 140 ez form 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. 140 ez form A return filed before the due date is considered filed on the due date. 140 ez form . 140 ez form 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. 140 ez form 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. 140 ez form Form 2350 is a special form for those U. 140 ez form S. 140 ez form 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. 140 ez form b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. 140 ez form c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). 140 ez form Generally, yes. 140 ez form Every U. 140 ez form S. 140 ez form citizen or resident who receives income must file a U. 140 ez form S. 140 ez form income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. 140 ez form The income levels for filing purposes are discussed under Filing Requirements in chapter 1. 140 ez form If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. 140 ez form 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. 140 ez form You must report your worldwide income on the return. 140 ez form 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. 140 ez form S. 140 ez form income tax. 140 ez form 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. 140 ez form Yes. 140 ez form All U. 140 ez form S. 140 ez form citizens and resident aliens are subject to U. 140 ez form S. 140 ez form tax on their worldwide income. 140 ez form 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. 140 ez form S. 140 ez form income tax liability for the foreign taxes paid. 140 ez form Form 1116 is used to figure the allowable credit. 140 ez form Your U. 140 ez form S. 140 ez form tax obligation on your income is the same as that of a retired person living in the United States. 140 ez form (See the discussion on filing requirements in chapter 1 of this publication. 140 ez form ) U. 140 ez form S. 140 ez form taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 140 ez form See the discussion under Estimated Tax in chapter 1. 140 ez form Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 140 ez form S. 140 ez form taxation. 140 ez form Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 140 ez form The first installment of estimated tax is due on April 15 of the year for which the income is earned. 140 ez form Generally, only U. 140 ez form S. 140 ez form currency is acceptable for payment of income tax. 140 ez form However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 140 ez form Yes. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form Yes. 140 ez form 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. 140 ez form You are not bound by the test indicated in the application for extension of time. 140 ez form 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. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form 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. 140 ez form 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. 140 ez form This allows you to file only once and saves you from paying the tax and waiting for a refund. 140 ez form 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. 140 ez form 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. 140 ez form File the late returns as soon as possible, stating your reason for filing late. 140 ez form 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. 140 ez form 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. 140 ez form A return filed before the due date is considered filed on the due date. 140 ez form . 140 ez form 3) My entire income qualifies for the foreign earned income exclusion. 140 ez form Must I file a tax return? Generally, yes. 140 ez form Every U. 140 ez form S. 140 ez form citizen or resident who receives income must file a U. 140 ez form S. 140 ez form income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. 140 ez form The income levels for filing purposes are discussed under Filing Requirements in chapter 1. 140 ez form If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. 140 ez form 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. 140 ez form You must report your worldwide income on the return. 140 ez form 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. 140 ez form S. 140 ez form income tax. 140 ez form 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. 140 ez form Yes. 140 ez form All U. 140 ez form S. 140 ez form citizens and resident aliens are subject to U. 140 ez form S. 140 ez form tax on their worldwide income. 140 ez form 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. 140 ez form S. 140 ez form income tax liability for the foreign taxes paid. 140 ez form Form 1116 is used to figure the allowable credit. 140 ez form Your U. 140 ez form S. 140 ez form tax obligation on your income is the same as that of a retired person living in the United States. 140 ez form (See the discussion on filing requirements in chapter 1 of this publication. 140 ez form ) U. 140 ez form S. 140 ez form taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 140 ez form See the discussion under Estimated Tax in chapter 1. 140 ez form Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 140 ez form S. 140 ez form taxation. 140 ez form Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 140 ez form The first installment of estimated tax is due on April 15 of the year for which the income is earned. 140 ez form Generally, only U. 140 ez form S. 140 ez form currency is acceptable for payment of income tax. 140 ez form However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 140 ez form Yes. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form Yes. 140 ez form 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. 140 ez form You are not bound by the test indicated in the application for extension of time. 140 ez form 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. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form 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. 140 ez form 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. 140 ez form This allows you to file only once and saves you from paying the tax and waiting for a refund. 140 ez form 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. 140 ez form 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. 140 ez form File the late returns as soon as possible, stating your reason for filing late. 140 ez form 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. 140 ez form 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. 140 ez form A return filed before the due date is considered filed on the due date. 140 ez form . 140 ez form 4) I was sent abroad by my company in November of last year. 140 ez form 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. 140 ez form 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. 140 ez form 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. 140 ez form You must report your worldwide income on the return. 140 ez form 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. 140 ez form S. 140 ez form income tax. 140 ez form 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. 140 ez form Yes. 140 ez form All U. 140 ez form S. 140 ez form citizens and resident aliens are subject to U. 140 ez form S. 140 ez form tax on their worldwide income. 140 ez form 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. 140 ez form S. 140 ez form income tax liability for the foreign taxes paid. 140 ez form Form 1116 is used to figure the allowable credit. 140 ez form Your U. 140 ez form S. 140 ez form tax obligation on your income is the same as that of a retired person living in the United States. 140 ez form (See the discussion on filing requirements in chapter 1 of this publication. 140 ez form ) U. 140 ez form S. 140 ez form taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 140 ez form See the discussion under Estimated Tax in chapter 1. 140 ez form Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 140 ez form S. 140 ez form taxation. 140 ez form Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 140 ez form The first installment of estimated tax is due on April 15 of the year for which the income is earned. 140 ez form Generally, only U. 140 ez form S. 140 ez form currency is acceptable for payment of income tax. 140 ez form However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 140 ez form Yes. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form Yes. 140 ez form 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. 140 ez form You are not bound by the test indicated in the application for extension of time. 140 ez form 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. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form 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. 140 ez form 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. 140 ez form This allows you to file only once and saves you from paying the tax and waiting for a refund. 140 ez form 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. 140 ez form 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. 140 ez form File the late returns as soon as possible, stating your reason for filing late. 140 ez form 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. 140 ez form 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. 140 ez form A return filed before the due date is considered filed on the due date. 140 ez form . 140 ez form 5) I am a U. 140 ez form S. 140 ez form citizen and have no taxable income from the United States, but I have substantial income from a foreign source. 140 ez form Am I required to file a U. 140 ez form S. 140 ez form income tax return? Yes. 140 ez form All U. 140 ez form S. 140 ez form citizens and resident aliens are subject to U. 140 ez form S. 140 ez form tax on their worldwide income. 140 ez form 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. 140 ez form S. 140 ez form income tax liability for the foreign taxes paid. 140 ez form Form 1116 is used to figure the allowable credit. 140 ez form Your U. 140 ez form S. 140 ez form tax obligation on your income is the same as that of a retired person living in the United States. 140 ez form (See the discussion on filing requirements in chapter 1 of this publication. 140 ez form ) U. 140 ez form S. 140 ez form taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 140 ez form See the discussion under Estimated Tax in chapter 1. 140 ez form Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 140 ez form S. 140 ez form taxation. 140 ez form Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 140 ez form The first installment of estimated tax is due on April 15 of the year for which the income is earned. 140 ez form Generally, only U. 140 ez form S. 140 ez form currency is acceptable for payment of income tax. 140 ez form However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 140 ez form Yes. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form Yes. 140 ez form 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. 140 ez form You are not bound by the test indicated in the application for extension of time. 140 ez form 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. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form 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. 140 ez form 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. 140 ez form This allows you to file only once and saves you from paying the tax and waiting for a refund. 140 ez form 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. 140 ez form 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. 140 ez form File the late returns as soon as possible, stating your reason for filing late. 140 ez form 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. 140 ez form 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. 140 ez form A return filed before the due date is considered filed on the due date. 140 ez form . 140 ez form 6) I am a U. 140 ez form S. 140 ez form citizen who has retired, and I expect to remain in a foreign country. 140 ez form Do I have any further U. 140 ez form S. 140 ez form tax obligations? Your U. 140 ez form S. 140 ez form tax obligation on your income is the same as that of a retired person living in the United States. 140 ez form (See the discussion on filing requirements in chapter 1 of this publication. 140 ez form ) U. 140 ez form S. 140 ez form taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 140 ez form See the discussion under Estimated Tax in chapter 1. 140 ez form Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 140 ez form S. 140 ez form taxation. 140 ez form Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 140 ez form The first installment of estimated tax is due on April 15 of the year for which the income is earned. 140 ez form Generally, only U. 140 ez form S. 140 ez form currency is acceptable for payment of income tax. 140 ez form However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 140 ez form Yes. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form Yes. 140 ez form 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. 140 ez form You are not bound by the test indicated in the application for extension of time. 140 ez form 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. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form 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. 140 ez form 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. 140 ez form This allows you to file only once and saves you from paying the tax and waiting for a refund. 140 ez form 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. 140 ez form 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. 140 ez form File the late returns as soon as possible, stating your reason for filing late. 140 ez form 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. 140 ez form 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. 140 ez form A return filed before the due date is considered filed on the due date. 140 ez form . 140 ez form 7) I have been a bona fide resident of a foreign country for over 5 years. 140 ez form Is it necessary for me to pay estimated tax? U. 140 ez form S. 140 ez form taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 140 ez form See the discussion under Estimated Tax in chapter 1. 140 ez form Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 140 ez form S. 140 ez form taxation. 140 ez form Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 140 ez form The first installment of estimated tax is due on April 15 of the year for which the income is earned. 140 ez form Generally, only U. 140 ez form S. 140 ez form currency is acceptable for payment of income tax. 140 ez form However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 140 ez form Yes. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form Yes. 140 ez form 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. 140 ez form You are not bound by the test indicated in the application for extension of time. 140 ez form 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. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form 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. 140 ez form 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. 140 ez form This allows you to file only once and saves you from paying the tax and waiting for a refund. 140 ez form 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. 140 ez form 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. 140 ez form File the late returns as soon as possible, stating your reason for filing late. 140 ez form 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. 140 ez form 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. 140 ez form A return filed before the due date is considered filed on the due date. 140 ez form . 140 ez form 8) Will a check payable in foreign currency be acceptable in payment of my U. 140 ez form S. 140 ez form tax? Generally, only U. 140 ez form S. 140 ez form currency is acceptable for payment of income tax. 140 ez form However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 140 ez form Yes. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form Yes. 140 ez form 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. 140 ez form You are not bound by the test indicated in the application for extension of time. 140 ez form 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. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form 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. 140 ez form 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. 140 ez form This allows you to file only once and saves you from paying the tax and waiting for a refund. 140 ez form 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. 140 ez form 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. 140 ez form File the late returns as soon as possible, stating your reason for filing late. 140 ez form 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. 140 ez form 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. 140 ez form A return filed before the due date is considered filed on the due date. 140 ez form . 140 ez form 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. 140 ez form Must I file a separate Form 2555 (or Form 2555-EZ) with each return? Yes. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form Yes. 140 ez form 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. 140 ez form You are not bound by the test indicated in the application for extension of time. 140 ez form 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. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form 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. 140 ez form 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. 140 ez form This allows you to file only once and saves you from paying the tax and waiting for a refund. 140 ez form 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. 140 ez form 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. 140 ez form File the late returns as soon as possible, stating your reason for filing late. 140 ez form 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. 140 ez form 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. 140 ez form A return filed before the due date is considered filed on the due date. 140 ez form . 140 ez form 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? No. 140 ez form 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. 140 ez form Yes. 140 ez form 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. 140 ez form You are not bound by the test indicated in the application for extension of time. 140 ez form 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. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form 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. 140 ez form 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. 140 ez form This allows you to file only once and saves you from paying the tax and waiting for a refund. 140 ez form 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. 140 ez form 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. 140 ez form File the late returns as soon as possible, stating your reason for filing late. 140 ez form 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. 140 ez form 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. 140 ez form A return filed before the due date is considered filed on the due date. 140 ez form . 140 ez form 11) On Form 2350, Application for Extension of Time To File U. 140 ez form S. 140 ez form Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. 140 ez form If I qualify under the bona fide residence test, can I file my return on that basis? Yes. 140 ez form 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. 140 ez form You are not bound by the test indicated in the application for extension of time. 140 ez form 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. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form 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. 140 ez form 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. 140 ez form This allows you to file only once and saves you from paying the tax and waiting for a refund. 140 ez form 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. 140 ez form 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. 140 ez form File the late returns as soon as possible, stating your reason for filing late. 140 ez form 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. 140 ez form 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. 140 ez form A return filed before the due date is considered filed on the due date. 140 ez form . 140 ez form 12) I am a U. 140 ez form S. 140 ez form citizen who worked in the United States for 6 months last year. 140 ez form I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. 140 ez form 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. 140 ez form 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. 140 ez form 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. 140 ez form 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. 140 ez form This allows you to file only once and saves you from paying the tax and waiting for a refund. 140 ez form 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. 140 ez form 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. 140 ez form File the late returns as soon as possible, stating your reason for filing late. 140 ez form 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. 140 ez form 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. 140 ez form A return filed before the due date is considered filed on the due date. 140 ez form . 140 ez form 13) I am a U. 140 ez form S. 140 ez form citizen. 140 ez form I have lived abroad for a number of years and recently realized that I should have been filing U. 140 ez form S. 140 ez form income tax returns. 140 ez form 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. 140 ez form 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. 140 ez form 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. 140 ez form A return filed before the due date is considered filed on the due date. 140 ez form . 140 ez form 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. 140 ez form I paid all outstanding taxes with the return. 140 ez form 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. 140 ez form A return filed before the due date is considered filed on the due date. 140 ez form 2. 140 ez form Meeting the Requirements of Either the Bona Fide Residence Test or the Physical Presence Test . 140 ez form 1) I recently came to Country X to work for the Orange Tractor Co. 140 ez form and I expect to be here for 5 or 6 years. 140 ez form I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. 140 ez form Is this correct? . 140 ez form 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? . 140 ez form 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? . 140 ez form 4) I am a U. 140 ez form S. 140 ez form citizen and during 2012 was a bona fide resident of Country X. 140 ez form On January 15, 2013, I was notified that I was to be assigned to Country Y. 140 ez form I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. 140 ez form 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. 140 ez form My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. 140 ez form 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? . 140 ez form 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. 140 ez form Can I figure the exclusion for the period I resided abroad? . 140 ez form 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? . 140 ez form 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. 140 ez form 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. 140 ez form However, I was reassigned back to the United States and left Country Z on July 1 of this year. 140 ez form Can I exclude any of my foreign earned income? . 140 ez form 1) I recently came to Country X to work for the Orange Tractor Co. 140 ez form and I expect to be here for 5 or 6 years. 140 ez form I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. 140 ez form Is this correct? Not necessarily. 140 ez form 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. 140 ez form ” If, like most U. 140 ez form S. 140 ez form 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. 140 ez form 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. 140 ez form 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. 140 ez form 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. 140 ez form 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. 140 ez form 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. 140 ez form No. 140 ez form Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. 140 ez form 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. 140 ez form 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. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form 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. 140 ez form S. 140 ez form tax. 140 ez form 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. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form . 140 ez form 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. 140 ez form 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. 140 ez form 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. 140 ez form No. 140 ez form Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. 140 ez form 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. 140 ez form 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. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form 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. 140 ez form S. 140 ez form tax. 140 ez form 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. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form . 140 ez form 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. 140 ez form Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. 140 ez form 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. 140 ez form 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. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form 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. 140 ez form S. 140 ez form tax. 140 ez form 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. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form . 140 ez form 4) I am a U. 140 ez form S. 140 ez form citizen and during 2012 was a bona fide resident of Country X. 140 ez form On January 15, 2013, I was notified that I was to be assigned to Country Y. 140 ez form I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. 140 ez form 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. 140 ez form My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form 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. 140 ez form S. 140 ez form tax. 140 ez form 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. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form . 140 ez form 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. 140 ez form Can I figure the exclusion for the period I resided abroad? No. 140 ez form 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. 140 ez form 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. 140 ez form S. 140 ez form tax. 140 ez form 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. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form . 140 ez form 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. 140 ez form 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. 140 ez form No. 140 ez form 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. 140 ez form . 140 ez form 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. 140 ez form 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. 140 ez form However, I was reassigned back to the United States and left Country Z on July 1 of this year. 140 ez form Can I exclude any of my foreign earned income? No. 140 ez form 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. 140 ez form 3. 140 ez form Foreign Earned Income . 140 ez form 1) I am an employee of the U. 140 ez form S. 140 ez form Government working abroad. 140 ez form Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? . 140 ez form 2) I qualify for the foreign earned income exclusion under the bona fide residence test. 140 ez form Does my foreign earned income include my U. 140 ez form S. 140 ez form dividends and the interest I receive on a foreign bank account? . 140 ez form 3) My company pays my foreign income tax on my foreign earnings. 140 ez form Is this taxable compensation? . 140 ez form 4) I live in an apartment in a foreign city for which my employer pays the rent. 140 ez form 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)? . 140 ez form 5) My U. 140 ez form S. 140 ez form employer pays my salary into my U. 140 ez form S. 140 ez form bank account. 140 ez form Is this income considered earned in the United States or is it considered foreign earned income? . 140 ez form 6) What is considered a foreign country? . 140 ez form 7) What is the source of earned income? . 140 ez form 1) I am an employee of the U. 140 ez form S. 140 ez form Government working abroad. 140 ez form Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? No. 140 ez form The foreign earned income exclusion applies to your foreign earned income. 140 ez form Amounts paid by the United States or its agencies to their employees are not treated, for this purpose, as foreign earned income. 140 ez form No. 140 ez form The only income that is foreign earned income is income from the performance of personal services abroad. 140 ez form Investment income is not earned income. 140 ez form However, you must include it in gross income reported on your Form 1040. 140 ez form Yes. 140 ez form The amount is compensation for services performed. 140 ez form 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). 140 ez form You must include in income the fair market value (FMV) of the facility provided, where it is provided. 140 ez form This will usually be the rent your employer pays. 140 ez form Situations when the FMV is not included in income are discussed in chapter 4 under Exclusion of Meals and Lodging. 140 ez form If you performed the services to earn this salary outside the United States, your salary is considered earned abroad. 140 ez form It does not matter that you are paid by a U. 140 ez form S. 140 ez form employer or that your salary is deposited in a U. 140 ez form S. 140 ez form bank account in the United States. 140 ez form The source of salary, wages, commissions, and other personal service income is the place where you perform the services. 140 ez form For the purposes of the foreign earned income exclusion and the foreign housing exclusion or deduction, any territory under the sovereignty of a countr