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Deadline For Filing Taxes

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Deadline for filing taxes Publication 527 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSale of main home used as rental property. Deadline for filing taxes Tax-free exchange of rental property occasionally used for personal purposes. Deadline for filing taxes Ordering forms and publications. Deadline for filing taxes Tax questions. Deadline for filing taxes Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 527, such as legislation enacted after it was published, go to www. Deadline for filing taxes irs. Deadline for filing taxes gov/pub527. Deadline for filing taxes What's New Net Investment Income Tax (NIIT). Deadline for filing taxes  Beginning in 2013, you may be subject to the Net Investment Income Tax (NIIT). Deadline for filing taxes NIIT is a 3. Deadline for filing taxes 8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. Deadline for filing taxes Net investment income may include rental income and other income from passive activities. Deadline for filing taxes Use Form 8960, Net Investment Income Tax, to figure this tax. Deadline for filing taxes For more information on NIIT, go to IRS. Deadline for filing taxes gov and enter “Net Investment Income Tax” in the search box. Deadline for filing taxes Reminders Photographs of missing children. Deadline for filing taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Deadline for filing taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Deadline for filing taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Deadline for filing taxes Introduction Do you own a second house that you rent out all the time? Do you own a vacation home that you rent out when you or your family isn't using it? These are two common types of residential rental activities discussed in this publication. Deadline for filing taxes In most cases, all rental income must be reported on your tax return, but there are differences in the expenses you are allowed to deduct and in the way the rental activity is reported on your return. Deadline for filing taxes First, this publication will look at the rental-for-profit activity in which there is no personal use of the property. Deadline for filing taxes We will look at types of income and when each is reported, and at types of expenses and which are deductible. Deadline for filing taxes Chapter 2 discusses depreciation as it applies to your rental real estate activity—what property can be depreciated and how to figure it. Deadline for filing taxes Chapter 3 covers the actual reporting of your rental income and deductions, including casualties and thefts, limitations on losses, and claiming the correct amount of depreciation. Deadline for filing taxes Special rental situations are grouped together in chapter 4. Deadline for filing taxes These include condominiums, cooperatives, property changed to rental use, renting only part of your property, and a not-for-profit rental activity. Deadline for filing taxes Finally, in chapter 5, we will look at the rules for rental income and expenses when there is also personal use of the dwelling unit, such as a vacation home. Deadline for filing taxes Sale or exchange of rental property. Deadline for filing taxes   For information on how to figure and report any gain or loss from the sale, exchange or other disposition of your rental property, see Publication 544, Sales and Other Dispositions of Assets. Deadline for filing taxes Sale of main home used as rental property. Deadline for filing taxes   For information on how to figure and report any gain or loss from the sale or other disposition of your main home that you also used as rental property, see Publication 523, Selling Your Home. Deadline for filing taxes Tax-free exchange of rental property occasionally used for personal purposes. Deadline for filing taxes   If you meet certain qualifying use standards, you may qualify for a tax-free exchange (a like-kind or section 1031 exchange) of one piece of rental property you own for a similar piece of rental property, even if you have used the rental property for personal purposes. Deadline for filing taxes   For information on the qualifying use standards, see Rev. Deadline for filing taxes Proc. Deadline for filing taxes 2008–16, 2008 IRB 547, at http://www. Deadline for filing taxes irs. Deadline for filing taxes gov/irb/2008-10_IRB/ar12. Deadline for filing taxes html . Deadline for filing taxes For more information on like-kind exchanges, see chapter 1 of Publication 544. Deadline for filing taxes Comments and suggestions. Deadline for filing taxes   We welcome your comments about this publication and your suggestions for future editions. Deadline for filing taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Deadline for filing taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Deadline for filing taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Deadline for filing taxes   You can send your comments from www. Deadline for filing taxes irs. Deadline for filing taxes gov/formspubs/. Deadline for filing taxes Click on “More Information” and then on “Comment on Tax Forms and Publications”. Deadline for filing taxes   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Deadline for filing taxes Ordering forms and publications. Deadline for filing taxes   Visit www. Deadline for filing taxes irs. Deadline for filing taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Deadline for filing taxes Internal Revenue Service 1201 N. Deadline for filing taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Deadline for filing taxes   If you have a tax question, check the information available on IRS. Deadline for filing taxes gov or call 1-800-829-1040. Deadline for filing taxes We cannot answer tax questions sent to either of the above addresses. Deadline for filing taxes Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss   See chapter 6, How To Get Tax Help for information about getting these publications and forms. Deadline for filing taxes Prev  Up  Next   Home   More Online Publications
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The Deadline For Filing Taxes

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