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Amending Tax Returns Online

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Amending Tax Returns Online

Amending tax returns online 1. Amending tax returns online   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Amending tax returns online Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. Amending tax returns online   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Amending tax returns online See Publication 501 for more information. Amending tax returns online Additional Medicare Tax. Amending tax returns online  Beginning in 2013, a 0. Amending tax returns online 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Amending tax returns online For more information, see the Instructions for Form 1040, line 60, and Form 8959. Amending tax returns online Net Investment Income Tax. Amending tax returns online  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Amending tax returns online NIIT is a 3. Amending tax returns online 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Amending tax returns online For more information, see the Instructions for Form 1040, line 60, and Form 8960. Amending tax returns online Refundable credit for prior year minimum tax. Amending tax returns online  The refundable portion of the credit for prior year minimum tax is no longer available. Amending tax returns online Who must file. Amending tax returns online  Generally, the amount of income you can receive before you must file a return has been increased. Amending tax returns online See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Amending tax returns online Reminders File online. Amending tax returns online  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Amending tax returns online Create your own personal identification number (PIN) and file a completely paperless tax return. Amending tax returns online For more information, see Does My Return Have To Be on Paper , later. Amending tax returns online Change of address. Amending tax returns online  If you change your address, you should notify the IRS. Amending tax returns online You can use Form 8822 to notify the IRS of the change. Amending tax returns online See Change of Address , later, under What Happens After I File. Amending tax returns online Enter your social security number. Amending tax returns online  You must enter your social security number (SSN) in the spaces provided on your tax return. Amending tax returns online If you file a joint return, enter the SSNs in the same order as the names. Amending tax returns online Direct deposit of refund. Amending tax returns online  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. Amending tax returns online See Direct Deposit under Refunds, later. Amending tax returns online If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Amending tax returns online Pay online or by phone. Amending tax returns online  If you owe additional tax, you may be able to pay online or by phone. Amending tax returns online See How To Pay , later. Amending tax returns online Installment agreement. Amending tax returns online  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Amending tax returns online See Installment Agreement , later, under Amount You Owe. Amending tax returns online You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Amending tax returns online Automatic 6-month extension. Amending tax returns online  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. Amending tax returns online S. Amending tax returns online Individual Income Tax Return. Amending tax returns online See Automatic Extension , later. Amending tax returns online Service in combat zone. Amending tax returns online  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. Amending tax returns online See Individuals Serving in Combat Zone , later, under When Do I Have To File. Amending tax returns online Adoption taxpayer identification number. Amending tax returns online  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). Amending tax returns online For more information, see Social Security Number (SSN) , later. Amending tax returns online Taxpayer identification number for aliens. Amending tax returns online  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Amending tax returns online For more information, see Social Security Number (SSN) , later. Amending tax returns online Frivolous tax submissions. Amending tax returns online  The IRS has published a list of positions that are identified as frivolous. Amending tax returns online The penalty for filing a frivolous tax return is $5,000. Amending tax returns online Also, the $5,000 penalty will apply to other specified frivolous submissions. Amending tax returns online For more information, see Civil Penalties , later. Amending tax returns online Introduction This chapter discusses the following topics. Amending tax returns online Whether you have to file a return. Amending tax returns online Which form to use. Amending tax returns online How to file electronically. Amending tax returns online When, how, and where to file your return. Amending tax returns online What happens if you pay too little or too much tax. Amending tax returns online What records you should keep and how long you should keep them. Amending tax returns online How you can change a return you have already filed. Amending tax returns online Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. Amending tax returns online Individuals in general. Amending tax returns online (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Amending tax returns online S. Amending tax returns online citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Amending tax returns online S. Amending tax returns online possessions. Amending tax returns online ) Dependents. Amending tax returns online Certain children under age 19 or full-time students. Amending tax returns online Self-employed persons. Amending tax returns online Aliens. Amending tax returns online The filing requirements for each category are explained in this chapter. Amending tax returns online The filing requirements apply even if you do not owe tax. Amending tax returns online Even if you do not have to file a return, it may be to your advantage to do so. Amending tax returns online See Who Should File, later. Amending tax returns online File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. Amending tax returns online Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. Amending tax returns online Individuals—In General If you are a U. Amending tax returns online S. Amending tax returns online citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Amending tax returns online To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Amending tax returns online Even if no table shows that you must file, you may need to file to get money back. Amending tax returns online (See Who Should File , later. Amending tax returns online ) Gross income. Amending tax returns online   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Amending tax returns online It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). Amending tax returns online Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Amending tax returns online If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. Amending tax returns online   Common types of income are discussed in Part Two of this publication. Amending tax returns online Community income. Amending tax returns online   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. Amending tax returns online This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Amending tax returns online See Publication 555, Community Property, for more information. Amending tax returns online Nevada, Washington, and California domestic partners. Amending tax returns online   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. Amending tax returns online See Publication 555. Amending tax returns online Self-employed individuals. Amending tax returns online   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. Amending tax returns online See Self-Employed Persons , later, for more information about your filing requirements. Amending tax returns online    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Amending tax returns online Filing status. Amending tax returns online   Your filing status depends on whether you are single or married and on your family situation. Amending tax returns online Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Amending tax returns online See chapter 2 for an explanation of each filing status. Amending tax returns online Age. Amending tax returns online   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. Amending tax returns online See Table 1-1. Amending tax returns online You are considered 65 on the day before your 65th birthday. Amending tax returns online For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Amending tax returns online Table 1-1. Amending tax returns online 2013 Filing Requirements for Most Taxpayers IF your filing status is. Amending tax returns online . Amending tax returns online . Amending tax returns online AND at the end of 2013 you  were. Amending tax returns online . Amending tax returns online . Amending tax returns online * THEN file a return if  your gross income  was at least. Amending tax returns online . Amending tax returns online . Amending tax returns online ** single under 65 $10,000     65 or older $11,500   married filing jointly*** under 65 (both spouses) $20,000     65 or older (one spouse) $21,200     65 or older (both spouses) $22,400   married filing separately any age $3,900   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Amending tax returns online ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Amending tax returns online Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Amending tax returns online If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. Amending tax returns online Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Amending tax returns online Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Amending tax returns online But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Amending tax returns online *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Amending tax returns online Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. Amending tax returns online You are the surviving spouse, executor, administrator, or legal representative. Amending tax returns online The decedent met the filing requirements at the date of death. Amending tax returns online For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Amending tax returns online U. Amending tax returns online S. Amending tax returns online Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. Amending tax returns online For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Amending tax returns online S. Amending tax returns online Citizens and Resident Aliens Abroad. Amending tax returns online It is available online and at most U. Amending tax returns online S. Amending tax returns online embassies and consulates. Amending tax returns online See How To Get Tax Help in the back of this publication. Amending tax returns online Residents of Puerto Rico If you are a U. Amending tax returns online S. Amending tax returns online citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Amending tax returns online S. Amending tax returns online income tax return for any year in which you meet the income requirements. Amending tax returns online This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Amending tax returns online If you are a bona fide resident of Puerto Rico for the entire year, your U. Amending tax returns online S. Amending tax returns online gross income does not include income from sources within Puerto Rico. Amending tax returns online It does, however, include any income you received for your services as an employee of the United States or a U. Amending tax returns online S. Amending tax returns online agency. Amending tax returns online If you receive income from Puerto Rican sources that is not subject to U. Amending tax returns online S. Amending tax returns online tax, you must reduce your standard deduction. Amending tax returns online As a result, the amount of income you must have before you are required to file a U. Amending tax returns online S. Amending tax returns online income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Amending tax returns online For more information, see Publication 570, Tax Guide for Individuals With Income From U. Amending tax returns online S. Amending tax returns online Possessions. Amending tax returns online Individuals With Income From U. Amending tax returns online S. Amending tax returns online Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Amending tax returns online S. Amending tax returns online Virgin Islands, special rules may apply when determining whether you must file a U. Amending tax returns online S. Amending tax returns online federal income tax return. Amending tax returns online In addition, you may have to file a return with the individual island government. Amending tax returns online See Publication 570 for more information. Amending tax returns online Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. Amending tax returns online You also must file if your situation is described in Table 1-3. Amending tax returns online Responsibility of parent. Amending tax returns online   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Amending tax returns online If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. Amending tax returns online If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. Amending tax returns online ” Child's earnings. Amending tax returns online   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Amending tax returns online This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Amending tax returns online But if the child does not pay the tax due on this income, the parent is liable for the tax. Amending tax returns online Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. Amending tax returns online If this election is made, the child does not have to file a return. Amending tax returns online See Parent's Election To Report Child's Interest and Dividends in chapter 31. Amending tax returns online Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. Amending tax returns online Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. Amending tax returns online You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). Amending tax returns online Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. Amending tax returns online 28 or more. Amending tax returns online (See Table 1-3. Amending tax returns online ) Use Schedule SE (Form 1040) to figure your self-employment tax. Amending tax returns online Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Amending tax returns online For more information about this tax, see Publication 334, Tax Guide for Small Business. Amending tax returns online Employees of foreign governments or international organizations. Amending tax returns online   If you are a U. Amending tax returns online S. Amending tax returns online citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. Amending tax returns online Ministers. Amending tax returns online   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. Amending tax returns online This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Amending tax returns online For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Amending tax returns online Table 1-2. Amending tax returns online 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Amending tax returns online If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Amending tax returns online (See Table 1-3 for other situations when you must file. Amending tax returns online ) In this table, earned income includes salaries, wages, tips, and professional fees. Amending tax returns online It also includes taxable scholarship and fellowship grants. Amending tax returns online (See Scholarships and fellowships in chapter 12. Amending tax returns online ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Amending tax returns online It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Amending tax returns online Gross income is the total of your earned and unearned income. Amending tax returns online   Single dependents—Were you either age 65 or older or blind? □ No. Amending tax returns online You must file a return if any of the following apply. Amending tax returns online     • Your unearned income was more than $1,000. Amending tax returns online     • Your earned income was more than $6,100. Amending tax returns online     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Amending tax returns online □ Yes. Amending tax returns online You must file a return if any of the following apply. Amending tax returns online     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Amending tax returns online     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Amending tax returns online     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). Amending tax returns online Married dependents—Were you either age 65 or older or blind? □ No. Amending tax returns online You must file a return if any of the following apply. Amending tax returns online     • Your unearned income was more than $1,000. Amending tax returns online     • Your earned income was more than $6,100. Amending tax returns online     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Amending tax returns online     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Amending tax returns online □ Yes. Amending tax returns online You must file a return if any of the following apply. Amending tax returns online     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Amending tax returns online     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Amending tax returns online     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Amending tax returns online     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). Amending tax returns online Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Amending tax returns online The rules used to determine your alien status are discussed in Publication 519, U. Amending tax returns online S. Amending tax returns online Tax Guide for Aliens. Amending tax returns online Resident alien. Amending tax returns online   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Amending tax returns online S. Amending tax returns online citizens. Amending tax returns online Use the forms discussed in this publication. Amending tax returns online Nonresident alien. Amending tax returns online   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Amending tax returns online S. Amending tax returns online citizens and resident aliens. Amending tax returns online See Publication 519 to find out if U. Amending tax returns online S. Amending tax returns online income tax laws apply to you and which forms you should file. Amending tax returns online Dual-status taxpayer. Amending tax returns online   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. Amending tax returns online Different rules apply for each part of the year. Amending tax returns online For information on dual-status taxpayers, see Publication 519. Amending tax returns online Table 1-3. Amending tax returns online Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Amending tax returns online 1. Amending tax returns online   You owe any special taxes, including any of the following. Amending tax returns online   a. Amending tax returns online Alternative minimum tax. Amending tax returns online   b. Amending tax returns online Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Amending tax returns online But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Amending tax returns online   c. Amending tax returns online Household employment taxes. Amending tax returns online But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Amending tax returns online   d. Amending tax returns online Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. Amending tax returns online   e. Amending tax returns online Recapture of first-time homebuyer credit. Amending tax returns online   f. Amending tax returns online Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. Amending tax returns online   g. Amending tax returns online Recapture taxes. Amending tax returns online 2. Amending tax returns online   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Amending tax returns online 3. Amending tax returns online   You had net earnings from self-employment of at least $400. Amending tax returns online 4. Amending tax returns online   You had wages of $108. Amending tax returns online 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Amending tax returns online Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. Amending tax returns online You had federal income tax withheld or made estimated tax payments. Amending tax returns online You qualify for the earned income credit. Amending tax returns online See chapter 36 for more information. Amending tax returns online You qualify for the additional child tax credit. Amending tax returns online See chapter 34 for more information. Amending tax returns online You qualify for the health coverage tax credit. Amending tax returns online See chapter 37 for more information. Amending tax returns online You qualify for the American opportunity credit. Amending tax returns online See chapter 35 for more information. Amending tax returns online You qualify for the credit for federal tax on fuels. Amending tax returns online See chapter 37 for more information. Amending tax returns online Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Amending tax returns online (But also see Does My Return Have To Be on Paper , later. Amending tax returns online ) See the discussion under Form 1040 for when you must use that form. Amending tax returns online Form 1040EZ Form 1040EZ is the simplest form to use. Amending tax returns online You can use Form 1040EZ if all of the following apply. Amending tax returns online    Your filing status is single or married filing jointly. Amending tax returns online If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Amending tax returns online You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Amending tax returns online If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Amending tax returns online You do not claim any dependents. Amending tax returns online Your taxable income is less than $100,000. Amending tax returns online Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. Amending tax returns online You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Amending tax returns online You do not claim any credits other than the earned income credit. Amending tax returns online You do not owe any household employment taxes on wages you paid to a household employee. Amending tax returns online If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Amending tax returns online You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Amending tax returns online   You must meet all of these requirements to use Form 1040EZ. Amending tax returns online If you do not, you must use Form 1040A or Form 1040. Amending tax returns online Figuring tax. Amending tax returns online   On Form 1040EZ, you can use only the tax table to figure your income tax. Amending tax returns online You cannot use Form 1040EZ to report any other tax. Amending tax returns online Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Amending tax returns online You can use Form 1040A if all of the following apply. Amending tax returns online    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. Amending tax returns online If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. Amending tax returns online You must use Form 1040. Amending tax returns online Your taxable income is less than $100,000. Amending tax returns online Your adjustments to income are for only the following items. Amending tax returns online Educator expenses. Amending tax returns online IRA deduction. Amending tax returns online Student loan interest deduction. Amending tax returns online Tuition and fees. Amending tax returns online You do not itemize your deductions. Amending tax returns online You claim only the following tax credits. Amending tax returns online The credit for child and dependent care expenses. Amending tax returns online (See chapter 32. Amending tax returns online ) The credit for the elderly or the disabled. Amending tax returns online (See chapter 33. Amending tax returns online ) The education credits. Amending tax returns online (See chapter 35. Amending tax returns online ) The retirement savings contribution credit. Amending tax returns online (See chapter 37. Amending tax returns online ) The child tax credit. Amending tax returns online (See chapter 34. Amending tax returns online ) The earned income credit. Amending tax returns online (See chapter 36. Amending tax returns online ) The additional child tax credit. Amending tax returns online (See chapter 34. Amending tax returns online ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Amending tax returns online (See Publication 525, Taxable and Nontaxable Income. Amending tax returns online )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. Amending tax returns online   You must meet all these requirements to use Form 1040A. Amending tax returns online If you do not, you must use Form 1040. Amending tax returns online Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Amending tax returns online You can use Form 1040 to report all types of income, deductions, and credits. Amending tax returns online You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. Amending tax returns online You must use Form 1040 if any of the following apply. Amending tax returns online    Your taxable income is $100,000 or more. Amending tax returns online You itemize your deductions on Schedule A. Amending tax returns online You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. Amending tax returns online You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Amending tax returns online Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). Amending tax returns online You received $20 or more in tips in any 1 month and did not report all of them to your employer. Amending tax returns online (See chapter 6. Amending tax returns online ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Amending tax returns online You claim any credits other than the credits listed earlier under Form 1040A. Amending tax returns online You owe the excise tax on insider stock compensation from an expatriated corporation. Amending tax returns online Your Form W-2 shows an amount in box 12 with a code Z. Amending tax returns online You had a qualified health savings account funding distribution from your IRA. Amending tax returns online You are an employee and your employer did not withhold social security and Medicare tax. Amending tax returns online You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Amending tax returns online You are a debtor in a bankruptcy case filed after October 16, 2005. Amending tax returns online You must repay the first-time homebuyer credit. Amending tax returns online You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Amending tax returns online Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Amending tax returns online If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Amending tax returns online See your tax return instructions for details. Amending tax returns online If you do not qualify for Free File, then you should check out IRS. Amending tax returns online gov for low-cost e-file options or Free File Fillable Forms. Amending tax returns online IRS e-file Table 1-4 lists the benefits of IRS e-file. Amending tax returns online IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Amending tax returns online As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Amending tax returns online However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Amending tax returns online Using e-file does not affect your chances of an IRS examination of your return. Amending tax returns online Free File Fillable Forms. Amending tax returns online   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Amending tax returns online These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. Amending tax returns online gov, and Apply only to a federal tax return. Amending tax returns online Electronic return signatures. Amending tax returns online   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Amending tax returns online If you are filing online, you must use a Self-Select PIN. Amending tax returns online If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Amending tax returns online Self-Select PIN. Amending tax returns online   The Self-Select PIN method allows you to create your own PIN. Amending tax returns online If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Amending tax returns online   A PIN is any combination of five digits you choose except five zeros. Amending tax returns online If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Amending tax returns online   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. Amending tax returns online Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Amending tax returns online AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Amending tax returns online If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Amending tax returns online Visit us at IRS. Amending tax returns online gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Amending tax returns online (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Amending tax returns online The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Amending tax returns online ) You will also be prompted to enter your date of birth. Amending tax returns online Table 1-4. Amending tax returns online Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Amending tax returns online • Free File is available in English and Spanish. Amending tax returns online • Free File is available online 24 hours a day, 7 days a week. Amending tax returns online • Get your refund faster by e-filing using Direct Deposit. Amending tax returns online • Sign electronically with a secure self-selected PIN and file a completely paperless return. Amending tax returns online • Receive an acknowledgement that your return was received and accepted. Amending tax returns online • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. Amending tax returns online You can also file a return early and pay the amount you owe by the due date of your return. Amending tax returns online • Save time by preparing and e-filing federal and state returns together. Amending tax returns online • IRS computers quickly and automatically check for errors or other missing information. Amending tax returns online • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Amending tax returns online You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Amending tax returns online If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Amending tax returns online This can be found at IRS. Amending tax returns online gov. Amending tax returns online Click on Request an Electronic Filing PIN. Amending tax returns online Or you can call 1-866-704-7388. Amending tax returns online Practitioner PIN. Amending tax returns online   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Amending tax returns online The practitioner can provide you with details. Amending tax returns online Form 8453. Amending tax returns online   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Amending tax returns online For details, see Form 8453. Amending tax returns online For more details, visit www. Amending tax returns online irs. Amending tax returns online gov/efile and click on “ Individuals. Amending tax returns online ” Identity Protection PIN. Amending tax returns online   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. Amending tax returns online If the IRS has not given you this type of number, leave these spaces blank. Amending tax returns online For more information, see the Instructions for Form 1040A or Form 1040. Amending tax returns online Power of attorney. Amending tax returns online   If an agent is signing your return for you, a power of attorney (POA) must be filed. Amending tax returns online Attach the POA to Form 8453 and file it using that form's instructions. Amending tax returns online See Signatures , later, for more information on POAs. Amending tax returns online State returns. Amending tax returns online   In most states, you can file an electronic state return simultaneously with your federal return. Amending tax returns online For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Amending tax returns online irs. Amending tax returns online gov/efile. Amending tax returns online Refunds. Amending tax returns online   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. Amending tax returns online With e-file, your refund will be issued faster than if you filed on paper. Amending tax returns online   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. Amending tax returns online See Offset against debts under Refunds, later. Amending tax returns online Refund inquiries. Amending tax returns online   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Amending tax returns online See Refund Information , later. Amending tax returns online Amount you owe. Amending tax returns online   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Amending tax returns online See How To Pay , later, for information on how to pay the amount you owe. Amending tax returns online Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Amending tax returns online A computer with Internet access and tax preparation software are all you need. Amending tax returns online Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Amending tax returns online IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Amending tax returns online For information, visit www. Amending tax returns online irs. Amending tax returns online gov/efile. Amending tax returns online Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Amending tax returns online Others offer it for a fee. Amending tax returns online Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Amending tax returns online Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Amending tax returns online The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Amending tax returns online Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. Amending tax returns online To find a site near you, call 1-800-906-9887. Amending tax returns online Or to find the nearest AARP TaxAide site, visit AARP's website at www. Amending tax returns online aarp. Amending tax returns online org/taxaide or call 1-888-227-7669. Amending tax returns online For more information on these programs, go to IRS. Amending tax returns online gov and enter keyword “VITA” in the search box. Amending tax returns online Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Amending tax returns online You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. Amending tax returns online Note. Amending tax returns online Tax professionals may charge a fee for IRS e-file. Amending tax returns online Fees can vary depending on the professional and the specific services rendered. Amending tax returns online When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. Amending tax returns online For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. Amending tax returns online Table 1-5. Amending tax returns online When To File Your 2013 Return For U. Amending tax returns online S. Amending tax returns online citizens and residents who file returns on a calendar year. Amending tax returns online   For Most Taxpayers For Certain Taxpayers Outside the U. Amending tax returns online S. Amending tax returns online No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. Amending tax returns online When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Amending tax returns online —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Amending tax returns online Filing paper returns on time. Amending tax returns online   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. Amending tax returns online If you send your return by registered mail, the date of the registration is the postmark date. Amending tax returns online The registration is evidence that the return was delivered. Amending tax returns online If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. Amending tax returns online The postmarked certified mail receipt is evidence that the return was delivered. Amending tax returns online Private delivery services. Amending tax returns online   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. Amending tax returns online The private delivery service can tell you how to get written proof of this date. Amending tax returns online   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Amending tax returns online gov and enter “private delivery service” in the search box. Amending tax returns online   The following are designated private delivery services. Amending tax returns online DHL Express (DHL): Same Day Service. Amending tax returns online Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Amending tax returns online United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Amending tax returns online M. Amending tax returns online , UPS Worldwide Express Plus, and UPS Worldwide Express. Amending tax returns online Filing electronic returns on time. Amending tax returns online   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. Amending tax returns online An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Amending tax returns online   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. Amending tax returns online The date and time in your time zone controls whether your electronically filed return is timely. Amending tax returns online Filing late. Amending tax returns online   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Amending tax returns online For more information, see Penalties , later. Amending tax returns online Also see Interest under Amount You Owe. Amending tax returns online   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. Amending tax returns online Nonresident alien. Amending tax returns online    If you are a nonresident alien and earn wages subject to U. Amending tax returns online S. Amending tax returns online income tax withholding, your 2013 U. Amending tax returns online S. Amending tax returns online income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. Amending tax returns online   If you do not earn wages subject to U. Amending tax returns online S. Amending tax returns online income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. Amending tax returns online See Publication 519 for more filing information. Amending tax returns online Filing for a decedent. Amending tax returns online   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. Amending tax returns online See Publication 559. Amending tax returns online Extensions of Time To File You may be able to get an extension of time to file your return. Amending tax returns online There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. Amending tax returns online Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. Amending tax returns online Example. Amending tax returns online If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Amending tax returns online If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Amending tax returns online You may also be charged penalties, discussed later. Amending tax returns online How to get the automatic extension. Amending tax returns online   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Amending tax returns online E-file options. Amending tax returns online   There are two ways you can use e-file to get an extension of time to file. Amending tax returns online Complete Form 4868, Application for Automatic Extension of Time To File U. Amending tax returns online S. Amending tax returns online Individual Income Tax Return, to use as a worksheet. Amending tax returns online If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Amending tax returns online If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Amending tax returns online E-file using your personal computer or a tax professional. Amending tax returns online    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Amending tax returns online You will need to provide certain information from your tax return for 2012. Amending tax returns online If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. Amending tax returns online E-file and pay by credit or debit card or by direct transfer from your bank account. Amending tax returns online   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. Amending tax returns online You can do this by phone or over the Internet. Amending tax returns online You do not file Form 4868. Amending tax returns online See Pay online , under How To Pay, later in this chapter. Amending tax returns online Filing a paper Form 4868. Amending tax returns online   You can get an extension of time to file by filing a paper Form 4868. Amending tax returns online Mail it to the address shown in the form instructions. Amending tax returns online   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Amending tax returns online ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Amending tax returns online When to file. Amending tax returns online   You must request the automatic extension by the due date for your return. Amending tax returns online You can file your return any time before the 6-month extension period ends. Amending tax returns online When you file your return. Amending tax returns online   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Amending tax returns online If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. Amending tax returns online Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Amending tax returns online Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Amending tax returns online S. Amending tax returns online citizen or resident, and On the 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, or You are in military or naval service on duty outside the United States and  Puerto Rico. Amending tax returns online However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. Amending tax returns online If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Amending tax returns online See Individuals Serving in Combat Zone , later, for special rules that apply to you. Amending tax returns online Married taxpayers. Amending tax returns online   If you file a joint return, only one spouse has to qualify for this automatic extension. Amending tax returns online If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Amending tax returns online How to get the extension. Amending tax returns online   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Amending tax returns online (See the situations listed under (2), earlier. Amending tax returns online ) Extensions beyond 2 months. Amending tax returns online   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. Amending tax returns online File Form 4868 and check the box on line 8. Amending tax returns online No further extension. Amending tax returns online   An extension of more than 6 months will generally not be granted. Amending tax returns online However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Amending tax returns online For more information, see When To File and Pay in Publication 54. Amending tax returns online Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. Amending tax returns online This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. Amending tax returns online Combat zone. Amending tax returns online   For purposes of the automatic extension, the term “combat zone” includes the following areas. Amending tax returns online The Arabian peninsula area, effective January 17, 1991. Amending tax returns online The Kosovo area, effective March 24, 1999. Amending tax returns online Afghanistan area, effective September 19, 2001. Amending tax returns online   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Amending tax returns online The publication also has information about other tax benefits available to military personnel serving in a combat zone. Amending tax returns online Extension period. Amending tax returns online   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. Amending tax returns online   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. Amending tax returns online For example, you have 3½ months (January 1 – April 15) to file your tax return. Amending tax returns online Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. Amending tax returns online See Extension of Deadlines in Publication 3 for more information. Amending tax returns online   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. Amending tax returns online How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. Amending tax returns online It also explains how to complete certain sections of the form. Amending tax returns online You may find Table 1-6 helpful when you prepare your paper return. Amending tax returns online Table 1-6. Amending tax returns online Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Amending tax returns online 2 — Get the forms, schedules, and publications you need. Amending tax returns online 3 — Fill in your return. Amending tax returns online 4 — Check your return to make sure it is correct. Amending tax returns online 5 — Sign and date your return. Amending tax returns online 6 — Attach all required forms and schedules. Amending tax returns online Electronic returns. Amending tax returns online   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Amending tax returns online Substitute tax forms. Amending tax returns online   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. Amending tax returns online Form W-2. Amending tax returns online   If you were an employee, you should receive Form W-2 from your employer. Amending tax returns online You will need the information from this form to prepare your return. Amending tax returns online See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Amending tax returns online   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Amending tax returns online If it is mailed, you should allow adequate time to receive it before contacting your employer. Amending tax returns online If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Amending tax returns online When you request IRS help, be prepared to provide the following information. Amending tax returns online Your name, address (including ZIP code), and phone number. Amending tax returns online Your SSN. Amending tax returns online Your dates of employment. Amending tax returns online Your employer's name, address (including ZIP code), and phone number. Amending tax returns online Form 1099. Amending tax returns online   If you received certain types of income, you may receive a Form 1099. Amending tax returns online For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). Amending tax returns online If it is mailed, you should allow adequate time to receive it before contacting the payer. Amending tax returns online If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. Amending tax returns online When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Amending tax returns online A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Amending tax returns online You must account for your income and expenses in a way that clearly shows your taxable income. Amending tax returns online The way you do this is called an accounting method. Amending tax returns online This section explains which accounting periods and methods you can use. Amending tax returns online Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Amending tax returns online If you do not use a calendar year, your accounting period is a fiscal year. Amending tax returns online A regular fiscal year is a 12-month period that ends on the last day of any month except December. Amending tax returns online A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Amending tax returns online You choose your accounting period (tax year) when you file your first income tax return. Amending tax returns online It cannot be longer than 12 months. Amending tax returns online More information. Amending tax returns online   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Amending tax returns online Accounting Methods Your accounting method is the way you account for your income and expenses. Amending tax returns online Most taxpayers use either the cash method or an accrual method. Amending tax returns online You choose a method when you file your first income tax return. Amending tax returns online If you want to change your accounting method after that, you generally must get IRS approval. Amending tax returns online Cash method. Amending tax returns online   If you use this method, report all items of income in the year in which you actually or constructively receive them. Amending tax returns online Generally, you deduct all expenses in the year you actually pay them. Amending tax returns online This is the method most individual taxpayers use. Amending tax returns online Constructive receipt. Amending tax returns online   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Amending tax returns online You do not need to have physical possession of it. Amending tax returns online For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). Amending tax returns online Garnisheed wages. Amending tax returns online   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. Amending tax returns online You must include these wages in income for the year you would have received them. Amending tax returns online Debts paid for you. Amending tax returns online   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. Amending tax returns online See Canceled Debts in chapter 12 for more information. Amending tax returns online Payment to third party. Amending tax returns online   If a third party is paid income from property you own, you have constructively received the income. Amending tax returns online It is the same as if you had actually received the income and paid it to the third party. Amending tax returns online Payment to an agent. Amending tax returns online   Income an agent receives for you is income you constructively received in the year the agent receives it. Amending tax returns online If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. Amending tax returns online Check received or available. Amending tax returns online   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Amending tax returns online A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Amending tax returns online It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. Amending tax returns online It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. Amending tax returns online No constructive receipt. Amending tax returns online   There may be facts to show that you did not constructively receive income. Amending tax returns online Example. Amending tax returns online Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. Amending tax returns online Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Amending tax returns online Accrual method. Amending tax returns online   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Amending tax returns online You generally deduct your expenses when you incur them, rather than when you pay them. Amending tax returns online Income paid in advance. Amending tax returns online   An advance payment of income is generally included in gross income in the year you receive it. Amending tax returns online Your method of accounting does not matter as long as the income is available to you. Amending tax returns online An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Amending tax returns online   A limited deferral until the next tax year may be allowed for certain advance payments. Amending tax returns online See Publication 538 for specific information. Amending tax returns online Additional information. Amending tax returns online   For more information on accounting methods, including how to change your accounting method, see Publication 538. Amending tax returns online Social Security Number (SSN) You must enter your SSN on your return. Amending tax returns online If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Amending tax returns online If you are filing a joint return, include the SSNs in the same order as the names. Amending tax returns online Use this same order in submitting other forms and documents to the IRS. Amending tax returns online Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Amending tax returns online If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. Amending tax returns online If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. Amending tax returns online If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Amending tax returns online Name change. Amending tax returns online   If you changed your name because of marriage, divorce, etc. Amending tax returns online , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Amending tax returns online This prevents delays in processing your return and issuing refunds. Amending tax returns online It also safeguards your future social security benefits. Amending tax returns online Dependent's SSN. Amending tax returns online   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Amending tax returns online This requirement applies to all dependents (not just your children) claimed on your tax return. Amending tax returns online Exception. Amending tax returns online    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. Amending tax returns online The document must show that the child was born alive. Amending tax returns online No SSN. Amending tax returns online   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Amending tax returns online It usually takes about 2 weeks to get an SSN. Amending tax returns online If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Amending tax returns online   If you are a U. Amending tax returns online S. Amending tax returns online citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Amending tax returns online If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. Amending tax returns online   Form SS-5 is available at any SSA office, on the Internet at www. Amending tax returns online socialsecurity. Amending tax returns online gov, or by calling 1-800-772-1213. Amending tax returns online If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Amending tax returns online   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . Amending tax returns online   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. Amending tax returns online Adoption taxpayer identification number (ATIN). Amending tax returns online   If you are in the process of adopting a child who is a U. Amending tax returns online S. Amending tax returns online citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. Amending tax returns online    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Amending tax returns online S. Amending tax returns online Adoptions, with the IRS to get an ATIN if all of the following are true. Amending tax returns online You have a child living with you who was placed in your home for legal adoption. Amending tax returns online You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. Amending tax returns online You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Amending tax returns online You are eligible to claim the child as a dependent on your tax return. Amending tax returns online After the adoption is final, you must apply for an SSN for the child. Amending tax returns online You cannot continue using the ATIN. Amending tax returns online   See Form W-7A for more information. Amending tax returns online Nonresident alien spouse. Amending tax returns online   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. Amending tax returns online If your spouse is not eligible for an SSN, see the following discussion on ITINs. Amending tax returns online Individual taxpayer identification number (ITIN). Amending tax returns online   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Amending tax returns online This also applies to an alien spouse or dependent. Amending tax returns online To apply for an ITIN, file Form W-7 with the IRS. Amending tax returns online It usually takes about 6 to 10 weeks to get an ITIN. Amending tax returns online Enter the ITIN on your tax return wherever an SSN is requested. Amending tax returns online    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. Amending tax returns online See the Form W-7 instructions for how and where to file. Amending tax returns online You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. Amending tax returns online ITIN for tax use only. Amending tax returns online   An ITIN is for tax use only. Amending tax returns online It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. Amending tax returns online S. Amending tax returns online law. Amending tax returns online Penalty for not providing social security number. Amending tax returns online   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Amending tax returns online See the discussion on Penalties , later, for more information. Amending tax returns online SSN on correspondence. Amending tax returns online   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. Amending tax returns online Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Amending tax returns online Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Amending tax returns online If you want $3 to go to this fund, check the box. Amending tax returns online If you are filing a joint return, your spouse can also have $3 go to the fund. Amending tax returns online If you check a box, your tax or refund will not change. Amending tax returns online Computations The following information may be useful in making the return easier to complete. Amending tax returns online Rounding off dollars. Amending tax returns online   You can round off cents to whole dollars on your return and schedules. Amending tax returns online If you do round to whole dollars, you must round all amounts. Amending tax returns online To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Amending tax returns online For example, $1. Amending tax returns online 39 becomes $1 and $2. Amending tax returns online 50 becomes $3. Amending tax returns online   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. Amending tax returns online Example. Amending tax returns online You receive two Forms W-2: one showing wages of $5,000. Amending tax returns online 55 and one showing wages of $18,500. Amending tax returns online 73. Amending tax returns online On Form 1040, line 7, you would enter $23,501 ($5,000. Amending tax returns online 55 + $18,500. Amending tax returns online 73 = $23,501. Amending tax returns online 28), not $23,502 ($5,001 + $18,501). Amending tax returns online Equal amounts. Amending tax returns online   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Amending tax returns online Example. Amending tax returns online Line 1 is $500. Amending tax returns online Line 3 is $500. Amending tax returns online Line 5 asks you to enter the smaller of line 1 or 3. Amending tax returns online Enter $500 on line 5. Amending tax returns online Negative amounts. Amending tax returns online   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. Amending tax returns online To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Amending tax returns online Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. Amending tax returns online You may be able to file a paperless return using IRS e-file. Amending tax returns online There's nothing to attach or mail, not even your Forms W-2. Amending tax returns online See Does My Return Have To Be on Paper, earlier. Amending tax returns online Form W-2. Amending tax returns online   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Amending tax returns online You should have a Form W-2 from each employer. Amending tax returns online If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. Amending tax returns online Attach it to the front page of your paper return, not to any attachments. Amending tax returns online For more information, see Form W-2 in chapter 4. Amending tax returns online   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Amending tax returns online , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. Amending tax returns online Form 1040EZ. Amending tax returns online   There are no additional schedules to file with Form 1040EZ. Amending tax returns online Form 1040A. Amending tax returns online   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Amending tax returns online Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Amending tax returns online Do not attach items unless required to do so. Amending tax returns online Form 1040. Amending tax returns online   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Amending tax returns online Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Amending tax returns online Do not attach items unless required to do so. Amending tax returns online Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Amending tax returns online If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th
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Amending tax returns online Publication 54 - Additional Material Questions and AnswersThis section answers tax- related questions commonly asked by taxpayers living abroad. Amending tax returns online 1. Amending tax returns online Filing Requirements—Where, When, and How . Amending tax returns online 1) When are U. Amending tax returns online S. Amending tax returns online income tax returns due? . Amending tax returns online 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. Amending tax returns online How can I secure an extension of time to file my return, when should I file my return, and what forms are required? . Amending tax returns online 3) My entire income qualifies for the foreign earned income exclusion. Amending tax returns online Must I file a tax return? . Amending tax returns online 4) I was sent abroad by my company in November of last year. Amending tax returns online 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. Amending tax returns online 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? . Amending tax returns online 5) I am a U. Amending tax returns online S. Amending tax returns online citizen and have no taxable income from the United States, but I have substantial income from a foreign source. Amending tax returns online Am I required to file a U. Amending tax returns online S. Amending tax returns online income tax return? . Amending tax returns online 6) I am a U. Amending tax returns online S. Amending tax returns online citizen who has retired, and I expect to remain in a foreign country. Amending tax returns online Do I have any further U. Amending tax returns online S. Amending tax returns online tax obligations? . Amending tax returns online 7) I have been a bona fide resident of a foreign country for over 5 years. Amending tax returns online Is it necessary for me to pay estimated tax? . Amending tax returns online 8) Will a check payable in foreign currency be acceptable in payment of my U. Amending tax returns online S. Amending tax returns online tax? . Amending tax returns online 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. Amending tax returns online Must I file a separate Form 2555 (or Form 2555-EZ) with each return? . Amending tax returns online 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? . Amending tax returns online 11) On Form 2350, Application for Extension of Time To File U. Amending tax returns online S. Amending tax returns online Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. Amending tax returns online If I qualify under the bona fide residence test, can I file my return on that basis? . Amending tax returns online 12) I am a U. Amending tax returns online S. Amending tax returns online citizen who worked in the United States for 6 months last year. Amending tax returns online I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. Amending tax returns online 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? . Amending tax returns online 13) I am a U. Amending tax returns online S. Amending tax returns online citizen. Amending tax returns online I have lived abroad for a number of years and recently realized that I should have been filing U. Amending tax returns online S. Amending tax returns online income tax returns. Amending tax returns online How do I correct this oversight in not having filed returns for these years? . Amending tax returns online 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. Amending tax returns online I paid all outstanding taxes with the return. Amending tax returns online Can I file a claim for refund now? . Amending tax returns online 1) When are U. Amending tax returns online S. Amending tax returns online income tax returns due? Generally, for calendar year taxpayers, U. Amending tax returns online S. Amending tax returns online income tax returns are due on April 15. Amending tax returns online If you are a U. Amending tax returns online S. Amending tax returns online 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. Amending tax returns online Interest will be charged on any tax due, as shown on the return, from April 15. Amending tax returns online a) You should file Form 2350 by the due date of your return to request an extension of time to file. Amending tax returns online Form 2350 is a special form for those U. Amending tax returns online S. Amending tax returns online 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. Amending tax returns online b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. Amending tax returns online c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). Amending tax returns online Generally, yes. Amending tax returns online Every U. Amending tax returns online S. Amending tax returns online citizen or resident who receives income must file a U. Amending tax returns online S. Amending tax returns online income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Amending tax returns online The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Amending tax returns online If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Amending tax returns online 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. Amending tax returns online You must report your worldwide income on the return. Amending tax returns online 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. Amending tax returns online S. Amending tax returns online income tax. Amending tax returns online 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. Amending tax returns online Yes. Amending tax returns online All U. Amending tax returns online S. Amending tax returns online citizens and resident aliens are subject to U. Amending tax returns online S. Amending tax returns online tax on their worldwide income. Amending tax returns online 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. Amending tax returns online S. Amending tax returns online income tax liability for the foreign taxes paid. Amending tax returns online Form 1116 is used to figure the allowable credit. Amending tax returns online Your U. Amending tax returns online S. Amending tax returns online tax obligation on your income is the same as that of a retired person living in the United States. Amending tax returns online (See the discussion on filing requirements in chapter 1 of this publication. Amending tax returns online ) U. Amending tax returns online S. Amending tax returns online taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Amending tax returns online See the discussion under Estimated Tax in chapter 1. Amending tax returns online Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Amending tax returns online S. Amending tax returns online taxation. Amending tax returns online Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Amending tax returns online The first installment of estimated tax is due on April 15 of the year for which the income is earned. Amending tax returns online Generally, only U. Amending tax returns online S. Amending tax returns online currency is acceptable for payment of income tax. Amending tax returns online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Amending tax returns online Yes. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online Yes. Amending tax returns online 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. Amending tax returns online You are not bound by the test indicated in the application for extension of time. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online This allows you to file only once and saves you from paying the tax and waiting for a refund. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online File the late returns as soon as possible, stating your reason for filing late. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online A return filed before the due date is considered filed on the due date. Amending tax returns online . Amending tax returns online 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. Amending tax returns online 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. Amending tax returns online Form 2350 is a special form for those U. Amending tax returns online S. Amending tax returns online 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. Amending tax returns online b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. Amending tax returns online c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). Amending tax returns online Generally, yes. Amending tax returns online Every U. Amending tax returns online S. Amending tax returns online citizen or resident who receives income must file a U. Amending tax returns online S. Amending tax returns online income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Amending tax returns online The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Amending tax returns online If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Amending tax returns online 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. Amending tax returns online You must report your worldwide income on the return. Amending tax returns online 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. Amending tax returns online S. Amending tax returns online income tax. Amending tax returns online 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. Amending tax returns online Yes. Amending tax returns online All U. Amending tax returns online S. Amending tax returns online citizens and resident aliens are subject to U. Amending tax returns online S. Amending tax returns online tax on their worldwide income. Amending tax returns online 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. Amending tax returns online S. Amending tax returns online income tax liability for the foreign taxes paid. Amending tax returns online Form 1116 is used to figure the allowable credit. Amending tax returns online Your U. Amending tax returns online S. Amending tax returns online tax obligation on your income is the same as that of a retired person living in the United States. Amending tax returns online (See the discussion on filing requirements in chapter 1 of this publication. Amending tax returns online ) U. Amending tax returns online S. Amending tax returns online taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Amending tax returns online See the discussion under Estimated Tax in chapter 1. Amending tax returns online Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Amending tax returns online S. Amending tax returns online taxation. Amending tax returns online Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Amending tax returns online The first installment of estimated tax is due on April 15 of the year for which the income is earned. Amending tax returns online Generally, only U. Amending tax returns online S. Amending tax returns online currency is acceptable for payment of income tax. Amending tax returns online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Amending tax returns online Yes. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online Yes. Amending tax returns online 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. Amending tax returns online You are not bound by the test indicated in the application for extension of time. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online This allows you to file only once and saves you from paying the tax and waiting for a refund. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online File the late returns as soon as possible, stating your reason for filing late. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online A return filed before the due date is considered filed on the due date. Amending tax returns online . Amending tax returns online 3) My entire income qualifies for the foreign earned income exclusion. Amending tax returns online Must I file a tax return? Generally, yes. Amending tax returns online Every U. Amending tax returns online S. Amending tax returns online citizen or resident who receives income must file a U. Amending tax returns online S. Amending tax returns online income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Amending tax returns online The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Amending tax returns online If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Amending tax returns online 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. Amending tax returns online You must report your worldwide income on the return. Amending tax returns online 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. Amending tax returns online S. Amending tax returns online income tax. Amending tax returns online 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. Amending tax returns online Yes. Amending tax returns online All U. Amending tax returns online S. Amending tax returns online citizens and resident aliens are subject to U. Amending tax returns online S. Amending tax returns online tax on their worldwide income. Amending tax returns online 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. Amending tax returns online S. Amending tax returns online income tax liability for the foreign taxes paid. Amending tax returns online Form 1116 is used to figure the allowable credit. Amending tax returns online Your U. Amending tax returns online S. Amending tax returns online tax obligation on your income is the same as that of a retired person living in the United States. Amending tax returns online (See the discussion on filing requirements in chapter 1 of this publication. Amending tax returns online ) U. Amending tax returns online S. Amending tax returns online taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Amending tax returns online See the discussion under Estimated Tax in chapter 1. Amending tax returns online Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Amending tax returns online S. Amending tax returns online taxation. Amending tax returns online Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Amending tax returns online The first installment of estimated tax is due on April 15 of the year for which the income is earned. Amending tax returns online Generally, only U. Amending tax returns online S. Amending tax returns online currency is acceptable for payment of income tax. Amending tax returns online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Amending tax returns online Yes. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online Yes. Amending tax returns online 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. Amending tax returns online You are not bound by the test indicated in the application for extension of time. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online This allows you to file only once and saves you from paying the tax and waiting for a refund. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online File the late returns as soon as possible, stating your reason for filing late. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online A return filed before the due date is considered filed on the due date. Amending tax returns online . Amending tax returns online 4) I was sent abroad by my company in November of last year. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online You must report your worldwide income on the return. Amending tax returns online 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. Amending tax returns online S. Amending tax returns online income tax. Amending tax returns online 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. Amending tax returns online Yes. Amending tax returns online All U. Amending tax returns online S. Amending tax returns online citizens and resident aliens are subject to U. Amending tax returns online S. Amending tax returns online tax on their worldwide income. Amending tax returns online 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. Amending tax returns online S. Amending tax returns online income tax liability for the foreign taxes paid. Amending tax returns online Form 1116 is used to figure the allowable credit. Amending tax returns online Your U. Amending tax returns online S. Amending tax returns online tax obligation on your income is the same as that of a retired person living in the United States. Amending tax returns online (See the discussion on filing requirements in chapter 1 of this publication. Amending tax returns online ) U. Amending tax returns online S. Amending tax returns online taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Amending tax returns online See the discussion under Estimated Tax in chapter 1. Amending tax returns online Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Amending tax returns online S. Amending tax returns online taxation. Amending tax returns online Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Amending tax returns online The first installment of estimated tax is due on April 15 of the year for which the income is earned. Amending tax returns online Generally, only U. Amending tax returns online S. Amending tax returns online currency is acceptable for payment of income tax. Amending tax returns online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Amending tax returns online Yes. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online Yes. Amending tax returns online 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. Amending tax returns online You are not bound by the test indicated in the application for extension of time. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online This allows you to file only once and saves you from paying the tax and waiting for a refund. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online File the late returns as soon as possible, stating your reason for filing late. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online A return filed before the due date is considered filed on the due date. Amending tax returns online . Amending tax returns online 5) I am a U. Amending tax returns online S. Amending tax returns online citizen and have no taxable income from the United States, but I have substantial income from a foreign source. Amending tax returns online Am I required to file a U. Amending tax returns online S. Amending tax returns online income tax return? Yes. Amending tax returns online All U. Amending tax returns online S. Amending tax returns online citizens and resident aliens are subject to U. Amending tax returns online S. Amending tax returns online tax on their worldwide income. Amending tax returns online 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. Amending tax returns online S. Amending tax returns online income tax liability for the foreign taxes paid. Amending tax returns online Form 1116 is used to figure the allowable credit. Amending tax returns online Your U. Amending tax returns online S. Amending tax returns online tax obligation on your income is the same as that of a retired person living in the United States. Amending tax returns online (See the discussion on filing requirements in chapter 1 of this publication. Amending tax returns online ) U. Amending tax returns online S. Amending tax returns online taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Amending tax returns online See the discussion under Estimated Tax in chapter 1. Amending tax returns online Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Amending tax returns online S. Amending tax returns online taxation. Amending tax returns online Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Amending tax returns online The first installment of estimated tax is due on April 15 of the year for which the income is earned. Amending tax returns online Generally, only U. Amending tax returns online S. Amending tax returns online currency is acceptable for payment of income tax. Amending tax returns online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Amending tax returns online Yes. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online Yes. Amending tax returns online 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. Amending tax returns online You are not bound by the test indicated in the application for extension of time. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online This allows you to file only once and saves you from paying the tax and waiting for a refund. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online File the late returns as soon as possible, stating your reason for filing late. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online A return filed before the due date is considered filed on the due date. Amending tax returns online . Amending tax returns online 6) I am a U. Amending tax returns online S. Amending tax returns online citizen who has retired, and I expect to remain in a foreign country. Amending tax returns online Do I have any further U. Amending tax returns online S. Amending tax returns online tax obligations? Your U. Amending tax returns online S. Amending tax returns online tax obligation on your income is the same as that of a retired person living in the United States. Amending tax returns online (See the discussion on filing requirements in chapter 1 of this publication. Amending tax returns online ) U. Amending tax returns online S. Amending tax returns online taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Amending tax returns online See the discussion under Estimated Tax in chapter 1. Amending tax returns online Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Amending tax returns online S. Amending tax returns online taxation. Amending tax returns online Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Amending tax returns online The first installment of estimated tax is due on April 15 of the year for which the income is earned. Amending tax returns online Generally, only U. Amending tax returns online S. Amending tax returns online currency is acceptable for payment of income tax. Amending tax returns online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Amending tax returns online Yes. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online Yes. Amending tax returns online 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. Amending tax returns online You are not bound by the test indicated in the application for extension of time. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online This allows you to file only once and saves you from paying the tax and waiting for a refund. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online File the late returns as soon as possible, stating your reason for filing late. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online A return filed before the due date is considered filed on the due date. Amending tax returns online . Amending tax returns online 7) I have been a bona fide resident of a foreign country for over 5 years. Amending tax returns online Is it necessary for me to pay estimated tax? U. Amending tax returns online S. Amending tax returns online taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Amending tax returns online See the discussion under Estimated Tax in chapter 1. Amending tax returns online Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Amending tax returns online S. Amending tax returns online taxation. Amending tax returns online Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Amending tax returns online The first installment of estimated tax is due on April 15 of the year for which the income is earned. Amending tax returns online Generally, only U. Amending tax returns online S. Amending tax returns online currency is acceptable for payment of income tax. Amending tax returns online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Amending tax returns online Yes. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online Yes. Amending tax returns online 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. Amending tax returns online You are not bound by the test indicated in the application for extension of time. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online This allows you to file only once and saves you from paying the tax and waiting for a refund. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online File the late returns as soon as possible, stating your reason for filing late. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online A return filed before the due date is considered filed on the due date. Amending tax returns online . Amending tax returns online 8) Will a check payable in foreign currency be acceptable in payment of my U. Amending tax returns online S. Amending tax returns online tax? Generally, only U. Amending tax returns online S. Amending tax returns online currency is acceptable for payment of income tax. Amending tax returns online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Amending tax returns online Yes. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online Yes. Amending tax returns online 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. Amending tax returns online You are not bound by the test indicated in the application for extension of time. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online This allows you to file only once and saves you from paying the tax and waiting for a refund. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online File the late returns as soon as possible, stating your reason for filing late. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online A return filed before the due date is considered filed on the due date. Amending tax returns online . Amending tax returns online 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. Amending tax returns online Must I file a separate Form 2555 (or Form 2555-EZ) with each return? Yes. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online Yes. Amending tax returns online 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. Amending tax returns online You are not bound by the test indicated in the application for extension of time. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online This allows you to file only once and saves you from paying the tax and waiting for a refund. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online File the late returns as soon as possible, stating your reason for filing late. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online A return filed before the due date is considered filed on the due date. Amending tax returns online . Amending tax returns online 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? No. Amending tax returns online 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. Amending tax returns online Yes. Amending tax returns online 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. Amending tax returns online You are not bound by the test indicated in the application for extension of time. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online This allows you to file only once and saves you from paying the tax and waiting for a refund. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online File the late returns as soon as possible, stating your reason for filing late. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online A return filed before the due date is considered filed on the due date. Amending tax returns online . Amending tax returns online 11) On Form 2350, Application for Extension of Time To File U. Amending tax returns online S. Amending tax returns online Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. Amending tax returns online If I qualify under the bona fide residence test, can I file my return on that basis? Yes. Amending tax returns online 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. Amending tax returns online You are not bound by the test indicated in the application for extension of time. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online This allows you to file only once and saves you from paying the tax and waiting for a refund. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online File the late returns as soon as possible, stating your reason for filing late. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online A return filed before the due date is considered filed on the due date. Amending tax returns online . Amending tax returns online 12) I am a U. Amending tax returns online S. Amending tax returns online citizen who worked in the United States for 6 months last year. Amending tax returns online I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online This allows you to file only once and saves you from paying the tax and waiting for a refund. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online File the late returns as soon as possible, stating your reason for filing late. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online A return filed before the due date is considered filed on the due date. Amending tax returns online . Amending tax returns online 13) I am a U. Amending tax returns online S. Amending tax returns online citizen. Amending tax returns online I have lived abroad for a number of years and recently realized that I should have been filing U. Amending tax returns online S. Amending tax returns online income tax returns. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online A return filed before the due date is considered filed on the due date. Amending tax returns online . Amending tax returns online 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. Amending tax returns online I paid all outstanding taxes with the return. Amending tax returns online 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. Amending tax returns online A return filed before the due date is considered filed on the due date. Amending tax returns online 2. Amending tax returns online Meeting the Requirements of Either the Bona Fide Residence Test or the Physical Presence Test . Amending tax returns online 1) I recently came to Country X to work for the Orange Tractor Co. Amending tax returns online and I expect to be here for 5 or 6 years. Amending tax returns online I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. Amending tax returns online Is this correct? . Amending tax returns online 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? . Amending tax returns online 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? . Amending tax returns online 4) I am a U. Amending tax returns online S. Amending tax returns online citizen and during 2012 was a bona fide resident of Country X. Amending tax returns online On January 15, 2013, I was notified that I was to be assigned to Country Y. Amending tax returns online I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. Amending tax returns online 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. Amending tax returns online My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. Amending tax returns online 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? . Amending tax returns online 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. Amending tax returns online Can I figure the exclusion for the period I resided abroad? . Amending tax returns online 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? . Amending tax returns online 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. Amending tax returns online 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. Amending tax returns online However, I was reassigned back to the United States and left Country Z on July 1 of this year. Amending tax returns online Can I exclude any of my foreign earned income? . Amending tax returns online 1) I recently came to Country X to work for the Orange Tractor Co. Amending tax returns online and I expect to be here for 5 or 6 years. Amending tax returns online I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. Amending tax returns online Is this correct? Not necessarily. Amending tax returns online 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. Amending tax returns online ” If, like most U. Amending tax returns online S. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online S. Amending tax returns online tax. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online . Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online S. Amending tax returns online tax. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online . Amending tax returns online 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. Amending tax returns online Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online S. Amending tax returns online tax. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online . Amending tax returns online 4) I am a U. Amending tax returns online S. Amending tax returns online citizen and during 2012 was a bona fide resident of Country X. Amending tax returns online On January 15, 2013, I was notified that I was to be assigned to Country Y. Amending tax returns online I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. Amending tax returns online 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. Amending tax returns online My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online S. Amending tax returns online tax. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online . Amending tax returns online 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. Amending tax returns online Can I figure the exclusion for the period I resided abroad? No. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online S. Amending tax returns online tax. Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online . Amending tax returns online 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. Amending tax returns online 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. Amending tax returns online No. Amending tax returns online 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. Amending tax returns online . Amending tax returns online 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. Amending tax returns online 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. Amending tax returns online However, I was reassigned back to the United States and left Country Z on July 1 of this year. Amending tax returns online Can I exclude any of my foreign earned income? No. Amending tax returns online 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. Amending tax returns online 3. Amending tax returns online Foreign Earned Income . Amending tax returns online 1) I am an employee of the U. Amending tax returns online S. Amending tax returns online Government working abroad. Amending tax returns online Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? . Amending tax returns online 2) I qualify for the foreign earned income exclusion under the bona fide residence test. Amending tax returns online Does my foreign earned income include my U. Amending tax returns online S. Amending tax returns online dividends and the interest I receive on a foreign bank account? . Amending tax returns online 3) My company pays my foreign income tax on my foreign earnings. Amending tax returns online Is this taxable compensation? . Amending tax returns online 4) I live in an apartment in a foreign city for which my employer pays the rent. Amending tax returns online 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)? . Amending tax returns online 5) My U. Amending tax returns online S. Amending tax returns online employer pays my salary into my U. Amending tax returns online S. Amending tax returns online bank account. Amending tax returns online Is this income considered earned in the United States or is it considered foreign earned income? . Amending tax returns online 6) What is considered a foreign country? . Amending tax returns online 7) What is the source of earned income? . Amending tax returns online 1) I am an employee of the U. Amending tax returns online S. Amending tax returns online Government working abroad. Amending tax returns online Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? No. Amending tax returns online The foreign earned income exclusion applies to your foreign earned income. Amending tax returns online Amounts paid by the United States or its agencies to their employees are not treated, for this purpose, as foreign earned income. Amending tax returns online No. Amending tax returns online The only income that is foreign earned income is income from the performance of personal services abroad. Amending tax returns online Investment income is not earned income. Amending tax returns online However, you must include it in gross income reported on your Form 1040. Amending tax returns online Yes. Amending tax returns online The amount is compensation for services performed. Amending tax returns online 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). Amending tax returns online You must include in income the fair market value (FMV) of the facility provided, where it is provided. Amending tax returns online This will usually be the rent your employer pays. Amending tax returns online Situations when the FMV is not included in income are discussed in chapter 4 under Exclusion of Meals and Lodging. Amending tax returns online If you performed the services to earn this salary outside the United States, your salary is considered earned abroad. Amending tax returns online It does not matter that you are paid by a U. Amending tax returns online S. Amending tax returns online employer or that your salary is deposited in a U. Amending tax returns online S. Amending tax returns online bank account in the United States. Amending tax returns online The source of salary, wages, commissions, and other personal service income is the place where you perform the services. Amending tax returns online For the purposes of the foreign earned income exclusion and the foreign housing exclusion or deduction, any territory under the sovereignty of a countr