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Easy 1040

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Easy 1040

Easy 1040 Publication 54 - Additional Material Questions and AnswersThis section answers tax- related questions commonly asked by taxpayers living abroad. Easy 1040 1. Easy 1040 Filing Requirements—Where, When, and How . Easy 1040 1) When are U. Easy 1040 S. Easy 1040 income tax returns due? . Easy 1040 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. Easy 1040 How can I secure an extension of time to file my return, when should I file my return, and what forms are required? . Easy 1040 3) My entire income qualifies for the foreign earned income exclusion. Easy 1040 Must I file a tax return? . Easy 1040 4) I was sent abroad by my company in November of last year. Easy 1040 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. Easy 1040 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? . Easy 1040 5) I am a U. Easy 1040 S. Easy 1040 citizen and have no taxable income from the United States, but I have substantial income from a foreign source. Easy 1040 Am I required to file a U. Easy 1040 S. Easy 1040 income tax return? . Easy 1040 6) I am a U. Easy 1040 S. Easy 1040 citizen who has retired, and I expect to remain in a foreign country. Easy 1040 Do I have any further U. Easy 1040 S. Easy 1040 tax obligations? . Easy 1040 7) I have been a bona fide resident of a foreign country for over 5 years. Easy 1040 Is it necessary for me to pay estimated tax? . Easy 1040 8) Will a check payable in foreign currency be acceptable in payment of my U. Easy 1040 S. Easy 1040 tax? . Easy 1040 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. Easy 1040 Must I file a separate Form 2555 (or Form 2555-EZ) with each return? . Easy 1040 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? . Easy 1040 11) On Form 2350, Application for Extension of Time To File U. Easy 1040 S. Easy 1040 Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. Easy 1040 If I qualify under the bona fide residence test, can I file my return on that basis? . Easy 1040 12) I am a U. Easy 1040 S. Easy 1040 citizen who worked in the United States for 6 months last year. Easy 1040 I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. Easy 1040 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? . Easy 1040 13) I am a U. Easy 1040 S. Easy 1040 citizen. Easy 1040 I have lived abroad for a number of years and recently realized that I should have been filing U. Easy 1040 S. Easy 1040 income tax returns. Easy 1040 How do I correct this oversight in not having filed returns for these years? . Easy 1040 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. Easy 1040 I paid all outstanding taxes with the return. Easy 1040 Can I file a claim for refund now? . Easy 1040 1) When are U. Easy 1040 S. Easy 1040 income tax returns due? Generally, for calendar year taxpayers, U. Easy 1040 S. Easy 1040 income tax returns are due on April 15. Easy 1040 If you are a U. Easy 1040 S. Easy 1040 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. Easy 1040 Interest will be charged on any tax due, as shown on the return, from April 15. Easy 1040 a) You should file Form 2350 by the due date of your return to request an extension of time to file. Easy 1040 Form 2350 is a special form for those U. Easy 1040 S. Easy 1040 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. Easy 1040 b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. Easy 1040 c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). Easy 1040 Generally, yes. Easy 1040 Every U. Easy 1040 S. Easy 1040 citizen or resident who receives income must file a U. Easy 1040 S. Easy 1040 income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Easy 1040 The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Easy 1040 If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Easy 1040 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. Easy 1040 You must report your worldwide income on the return. Easy 1040 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. Easy 1040 S. Easy 1040 income tax. Easy 1040 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. Easy 1040 Yes. Easy 1040 All U. Easy 1040 S. Easy 1040 citizens and resident aliens are subject to U. Easy 1040 S. Easy 1040 tax on their worldwide income. Easy 1040 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. Easy 1040 S. Easy 1040 income tax liability for the foreign taxes paid. Easy 1040 Form 1116 is used to figure the allowable credit. Easy 1040 Your U. Easy 1040 S. Easy 1040 tax obligation on your income is the same as that of a retired person living in the United States. Easy 1040 (See the discussion on filing requirements in chapter 1 of this publication. Easy 1040 ) U. Easy 1040 S. Easy 1040 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Easy 1040 See the discussion under Estimated Tax in chapter 1. Easy 1040 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Easy 1040 S. Easy 1040 taxation. Easy 1040 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Easy 1040 The first installment of estimated tax is due on April 15 of the year for which the income is earned. Easy 1040 Generally, only U. Easy 1040 S. Easy 1040 currency is acceptable for payment of income tax. Easy 1040 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Easy 1040 Yes. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 Yes. Easy 1040 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. Easy 1040 You are not bound by the test indicated in the application for extension of time. Easy 1040 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. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 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. Easy 1040 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. Easy 1040 This allows you to file only once and saves you from paying the tax and waiting for a refund. Easy 1040 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. Easy 1040 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. Easy 1040 File the late returns as soon as possible, stating your reason for filing late. Easy 1040 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. Easy 1040 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. Easy 1040 A return filed before the due date is considered filed on the due date. Easy 1040 . Easy 1040 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. Easy 1040 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. Easy 1040 Form 2350 is a special form for those U. Easy 1040 S. Easy 1040 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. Easy 1040 b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. Easy 1040 c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). Easy 1040 Generally, yes. Easy 1040 Every U. Easy 1040 S. Easy 1040 citizen or resident who receives income must file a U. Easy 1040 S. Easy 1040 income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Easy 1040 The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Easy 1040 If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Easy 1040 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. Easy 1040 You must report your worldwide income on the return. Easy 1040 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. Easy 1040 S. Easy 1040 income tax. Easy 1040 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. Easy 1040 Yes. Easy 1040 All U. Easy 1040 S. Easy 1040 citizens and resident aliens are subject to U. Easy 1040 S. Easy 1040 tax on their worldwide income. Easy 1040 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. Easy 1040 S. Easy 1040 income tax liability for the foreign taxes paid. Easy 1040 Form 1116 is used to figure the allowable credit. Easy 1040 Your U. Easy 1040 S. Easy 1040 tax obligation on your income is the same as that of a retired person living in the United States. Easy 1040 (See the discussion on filing requirements in chapter 1 of this publication. Easy 1040 ) U. Easy 1040 S. Easy 1040 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Easy 1040 See the discussion under Estimated Tax in chapter 1. Easy 1040 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Easy 1040 S. Easy 1040 taxation. Easy 1040 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Easy 1040 The first installment of estimated tax is due on April 15 of the year for which the income is earned. Easy 1040 Generally, only U. Easy 1040 S. Easy 1040 currency is acceptable for payment of income tax. Easy 1040 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Easy 1040 Yes. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 Yes. Easy 1040 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. Easy 1040 You are not bound by the test indicated in the application for extension of time. Easy 1040 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. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 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. Easy 1040 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. Easy 1040 This allows you to file only once and saves you from paying the tax and waiting for a refund. Easy 1040 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. Easy 1040 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. Easy 1040 File the late returns as soon as possible, stating your reason for filing late. Easy 1040 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. Easy 1040 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. Easy 1040 A return filed before the due date is considered filed on the due date. Easy 1040 . Easy 1040 3) My entire income qualifies for the foreign earned income exclusion. Easy 1040 Must I file a tax return? Generally, yes. Easy 1040 Every U. Easy 1040 S. Easy 1040 citizen or resident who receives income must file a U. Easy 1040 S. Easy 1040 income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Easy 1040 The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Easy 1040 If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Easy 1040 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. Easy 1040 You must report your worldwide income on the return. Easy 1040 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. Easy 1040 S. Easy 1040 income tax. Easy 1040 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. Easy 1040 Yes. Easy 1040 All U. Easy 1040 S. Easy 1040 citizens and resident aliens are subject to U. Easy 1040 S. Easy 1040 tax on their worldwide income. Easy 1040 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. Easy 1040 S. Easy 1040 income tax liability for the foreign taxes paid. Easy 1040 Form 1116 is used to figure the allowable credit. Easy 1040 Your U. Easy 1040 S. Easy 1040 tax obligation on your income is the same as that of a retired person living in the United States. Easy 1040 (See the discussion on filing requirements in chapter 1 of this publication. Easy 1040 ) U. Easy 1040 S. Easy 1040 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Easy 1040 See the discussion under Estimated Tax in chapter 1. Easy 1040 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Easy 1040 S. Easy 1040 taxation. Easy 1040 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Easy 1040 The first installment of estimated tax is due on April 15 of the year for which the income is earned. Easy 1040 Generally, only U. Easy 1040 S. Easy 1040 currency is acceptable for payment of income tax. Easy 1040 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Easy 1040 Yes. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 Yes. Easy 1040 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. Easy 1040 You are not bound by the test indicated in the application for extension of time. Easy 1040 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. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 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. Easy 1040 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. Easy 1040 This allows you to file only once and saves you from paying the tax and waiting for a refund. Easy 1040 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. Easy 1040 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. Easy 1040 File the late returns as soon as possible, stating your reason for filing late. Easy 1040 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. Easy 1040 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. Easy 1040 A return filed before the due date is considered filed on the due date. Easy 1040 . Easy 1040 4) I was sent abroad by my company in November of last year. Easy 1040 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. Easy 1040 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. Easy 1040 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. Easy 1040 You must report your worldwide income on the return. Easy 1040 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. Easy 1040 S. Easy 1040 income tax. Easy 1040 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. Easy 1040 Yes. Easy 1040 All U. Easy 1040 S. Easy 1040 citizens and resident aliens are subject to U. Easy 1040 S. Easy 1040 tax on their worldwide income. Easy 1040 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. Easy 1040 S. Easy 1040 income tax liability for the foreign taxes paid. Easy 1040 Form 1116 is used to figure the allowable credit. Easy 1040 Your U. Easy 1040 S. Easy 1040 tax obligation on your income is the same as that of a retired person living in the United States. Easy 1040 (See the discussion on filing requirements in chapter 1 of this publication. Easy 1040 ) U. Easy 1040 S. Easy 1040 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Easy 1040 See the discussion under Estimated Tax in chapter 1. Easy 1040 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Easy 1040 S. Easy 1040 taxation. Easy 1040 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Easy 1040 The first installment of estimated tax is due on April 15 of the year for which the income is earned. Easy 1040 Generally, only U. Easy 1040 S. Easy 1040 currency is acceptable for payment of income tax. Easy 1040 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Easy 1040 Yes. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 Yes. Easy 1040 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. Easy 1040 You are not bound by the test indicated in the application for extension of time. Easy 1040 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. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 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. Easy 1040 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. Easy 1040 This allows you to file only once and saves you from paying the tax and waiting for a refund. Easy 1040 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. Easy 1040 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. Easy 1040 File the late returns as soon as possible, stating your reason for filing late. Easy 1040 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. Easy 1040 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. Easy 1040 A return filed before the due date is considered filed on the due date. Easy 1040 . Easy 1040 5) I am a U. Easy 1040 S. Easy 1040 citizen and have no taxable income from the United States, but I have substantial income from a foreign source. Easy 1040 Am I required to file a U. Easy 1040 S. Easy 1040 income tax return? Yes. Easy 1040 All U. Easy 1040 S. Easy 1040 citizens and resident aliens are subject to U. Easy 1040 S. Easy 1040 tax on their worldwide income. Easy 1040 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. Easy 1040 S. Easy 1040 income tax liability for the foreign taxes paid. Easy 1040 Form 1116 is used to figure the allowable credit. Easy 1040 Your U. Easy 1040 S. Easy 1040 tax obligation on your income is the same as that of a retired person living in the United States. Easy 1040 (See the discussion on filing requirements in chapter 1 of this publication. Easy 1040 ) U. Easy 1040 S. Easy 1040 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Easy 1040 See the discussion under Estimated Tax in chapter 1. Easy 1040 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Easy 1040 S. Easy 1040 taxation. Easy 1040 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Easy 1040 The first installment of estimated tax is due on April 15 of the year for which the income is earned. Easy 1040 Generally, only U. Easy 1040 S. Easy 1040 currency is acceptable for payment of income tax. Easy 1040 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Easy 1040 Yes. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 Yes. Easy 1040 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. Easy 1040 You are not bound by the test indicated in the application for extension of time. Easy 1040 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. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 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. Easy 1040 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. Easy 1040 This allows you to file only once and saves you from paying the tax and waiting for a refund. Easy 1040 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. Easy 1040 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. Easy 1040 File the late returns as soon as possible, stating your reason for filing late. Easy 1040 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. Easy 1040 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. Easy 1040 A return filed before the due date is considered filed on the due date. Easy 1040 . Easy 1040 6) I am a U. Easy 1040 S. Easy 1040 citizen who has retired, and I expect to remain in a foreign country. Easy 1040 Do I have any further U. Easy 1040 S. Easy 1040 tax obligations? Your U. Easy 1040 S. Easy 1040 tax obligation on your income is the same as that of a retired person living in the United States. Easy 1040 (See the discussion on filing requirements in chapter 1 of this publication. Easy 1040 ) U. Easy 1040 S. Easy 1040 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Easy 1040 See the discussion under Estimated Tax in chapter 1. Easy 1040 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Easy 1040 S. Easy 1040 taxation. Easy 1040 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Easy 1040 The first installment of estimated tax is due on April 15 of the year for which the income is earned. Easy 1040 Generally, only U. Easy 1040 S. Easy 1040 currency is acceptable for payment of income tax. Easy 1040 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Easy 1040 Yes. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 Yes. Easy 1040 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. Easy 1040 You are not bound by the test indicated in the application for extension of time. Easy 1040 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. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 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. Easy 1040 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. Easy 1040 This allows you to file only once and saves you from paying the tax and waiting for a refund. Easy 1040 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. Easy 1040 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. Easy 1040 File the late returns as soon as possible, stating your reason for filing late. Easy 1040 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. Easy 1040 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. Easy 1040 A return filed before the due date is considered filed on the due date. Easy 1040 . Easy 1040 7) I have been a bona fide resident of a foreign country for over 5 years. Easy 1040 Is it necessary for me to pay estimated tax? U. Easy 1040 S. Easy 1040 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Easy 1040 See the discussion under Estimated Tax in chapter 1. Easy 1040 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Easy 1040 S. Easy 1040 taxation. Easy 1040 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Easy 1040 The first installment of estimated tax is due on April 15 of the year for which the income is earned. Easy 1040 Generally, only U. Easy 1040 S. Easy 1040 currency is acceptable for payment of income tax. Easy 1040 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Easy 1040 Yes. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 Yes. Easy 1040 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. Easy 1040 You are not bound by the test indicated in the application for extension of time. Easy 1040 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. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 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. Easy 1040 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. Easy 1040 This allows you to file only once and saves you from paying the tax and waiting for a refund. Easy 1040 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. Easy 1040 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. Easy 1040 File the late returns as soon as possible, stating your reason for filing late. Easy 1040 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. Easy 1040 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. Easy 1040 A return filed before the due date is considered filed on the due date. Easy 1040 . Easy 1040 8) Will a check payable in foreign currency be acceptable in payment of my U. Easy 1040 S. Easy 1040 tax? Generally, only U. Easy 1040 S. Easy 1040 currency is acceptable for payment of income tax. Easy 1040 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Easy 1040 Yes. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 Yes. Easy 1040 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. Easy 1040 You are not bound by the test indicated in the application for extension of time. Easy 1040 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. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 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. Easy 1040 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. Easy 1040 This allows you to file only once and saves you from paying the tax and waiting for a refund. Easy 1040 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. Easy 1040 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. Easy 1040 File the late returns as soon as possible, stating your reason for filing late. Easy 1040 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. Easy 1040 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. Easy 1040 A return filed before the due date is considered filed on the due date. Easy 1040 . Easy 1040 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. Easy 1040 Must I file a separate Form 2555 (or Form 2555-EZ) with each return? Yes. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 Yes. Easy 1040 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. Easy 1040 You are not bound by the test indicated in the application for extension of time. Easy 1040 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. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 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. Easy 1040 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. Easy 1040 This allows you to file only once and saves you from paying the tax and waiting for a refund. Easy 1040 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. Easy 1040 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. Easy 1040 File the late returns as soon as possible, stating your reason for filing late. Easy 1040 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. Easy 1040 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. Easy 1040 A return filed before the due date is considered filed on the due date. Easy 1040 . Easy 1040 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? No. Easy 1040 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. Easy 1040 Yes. Easy 1040 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. Easy 1040 You are not bound by the test indicated in the application for extension of time. Easy 1040 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. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 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. Easy 1040 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. Easy 1040 This allows you to file only once and saves you from paying the tax and waiting for a refund. Easy 1040 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. Easy 1040 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. Easy 1040 File the late returns as soon as possible, stating your reason for filing late. Easy 1040 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. Easy 1040 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. Easy 1040 A return filed before the due date is considered filed on the due date. Easy 1040 . Easy 1040 11) On Form 2350, Application for Extension of Time To File U. Easy 1040 S. Easy 1040 Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. Easy 1040 If I qualify under the bona fide residence test, can I file my return on that basis? Yes. Easy 1040 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. Easy 1040 You are not bound by the test indicated in the application for extension of time. Easy 1040 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. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 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. Easy 1040 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. Easy 1040 This allows you to file only once and saves you from paying the tax and waiting for a refund. Easy 1040 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. Easy 1040 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. Easy 1040 File the late returns as soon as possible, stating your reason for filing late. Easy 1040 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. Easy 1040 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. Easy 1040 A return filed before the due date is considered filed on the due date. Easy 1040 . Easy 1040 12) I am a U. Easy 1040 S. Easy 1040 citizen who worked in the United States for 6 months last year. Easy 1040 I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. Easy 1040 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. Easy 1040 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. Easy 1040 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. Easy 1040 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. Easy 1040 This allows you to file only once and saves you from paying the tax and waiting for a refund. Easy 1040 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. Easy 1040 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. Easy 1040 File the late returns as soon as possible, stating your reason for filing late. Easy 1040 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. Easy 1040 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. Easy 1040 A return filed before the due date is considered filed on the due date. Easy 1040 . Easy 1040 13) I am a U. Easy 1040 S. Easy 1040 citizen. Easy 1040 I have lived abroad for a number of years and recently realized that I should have been filing U. Easy 1040 S. Easy 1040 income tax returns. Easy 1040 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. Easy 1040 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. Easy 1040 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. Easy 1040 A return filed before the due date is considered filed on the due date. Easy 1040 . Easy 1040 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. Easy 1040 I paid all outstanding taxes with the return. Easy 1040 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. Easy 1040 A return filed before the due date is considered filed on the due date. Easy 1040 2. Easy 1040 Meeting the Requirements of Either the Bona Fide Residence Test or the Physical Presence Test . Easy 1040 1) I recently came to Country X to work for the Orange Tractor Co. Easy 1040 and I expect to be here for 5 or 6 years. Easy 1040 I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. Easy 1040 Is this correct? . Easy 1040 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? . Easy 1040 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? . Easy 1040 4) I am a U. Easy 1040 S. Easy 1040 citizen and during 2012 was a bona fide resident of Country X. Easy 1040 On January 15, 2013, I was notified that I was to be assigned to Country Y. Easy 1040 I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. Easy 1040 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. Easy 1040 My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. Easy 1040 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? . Easy 1040 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. Easy 1040 Can I figure the exclusion for the period I resided abroad? . Easy 1040 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? . Easy 1040 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. Easy 1040 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. Easy 1040 However, I was reassigned back to the United States and left Country Z on July 1 of this year. Easy 1040 Can I exclude any of my foreign earned income? . Easy 1040 1) I recently came to Country X to work for the Orange Tractor Co. Easy 1040 and I expect to be here for 5 or 6 years. Easy 1040 I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. Easy 1040 Is this correct? Not necessarily. Easy 1040 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. Easy 1040 ” If, like most U. Easy 1040 S. Easy 1040 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. Easy 1040 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. Easy 1040 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. Easy 1040 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. Easy 1040 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. Easy 1040 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. Easy 1040 No. Easy 1040 Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Easy 1040 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. Easy 1040 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. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 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. Easy 1040 S. Easy 1040 tax. Easy 1040 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. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 . Easy 1040 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. Easy 1040 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. Easy 1040 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. Easy 1040 No. Easy 1040 Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Easy 1040 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. Easy 1040 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. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 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. Easy 1040 S. Easy 1040 tax. Easy 1040 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. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 . Easy 1040 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. Easy 1040 Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Easy 1040 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. Easy 1040 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. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 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. Easy 1040 S. Easy 1040 tax. Easy 1040 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. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 . Easy 1040 4) I am a U. Easy 1040 S. Easy 1040 citizen and during 2012 was a bona fide resident of Country X. Easy 1040 On January 15, 2013, I was notified that I was to be assigned to Country Y. Easy 1040 I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. Easy 1040 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. Easy 1040 My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 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. Easy 1040 S. Easy 1040 tax. Easy 1040 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. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 . Easy 1040 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. Easy 1040 Can I figure the exclusion for the period I resided abroad? No. Easy 1040 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. Easy 1040 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. Easy 1040 S. Easy 1040 tax. Easy 1040 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. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 . Easy 1040 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. Easy 1040 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. Easy 1040 No. Easy 1040 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. Easy 1040 . Easy 1040 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. Easy 1040 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. Easy 1040 However, I was reassigned back to the United States and left Country Z on July 1 of this year. Easy 1040 Can I exclude any of my foreign earned income? No. Easy 1040 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. Easy 1040 3. Easy 1040 Foreign Earned Income . Easy 1040 1) I am an employee of the U. Easy 1040 S. Easy 1040 Government working abroad. Easy 1040 Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? . Easy 1040 2) I qualify for the foreign earned income exclusion under the bona fide residence test. Easy 1040 Does my foreign earned income include my U. Easy 1040 S. Easy 1040 dividends and the interest I receive on a foreign bank account? . Easy 1040 3) My company pays my foreign income tax on my foreign earnings. Easy 1040 Is this taxable compensation? . Easy 1040 4) I live in an apartment in a foreign city for which my employer pays the rent. Easy 1040 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)? . Easy 1040 5) My U. Easy 1040 S. Easy 1040 employer pays my salary into my U. Easy 1040 S. Easy 1040 bank account. Easy 1040 Is this income considered earned in the United States or is it considered foreign earned income? . Easy 1040 6) What is considered a foreign country? . Easy 1040 7) What is the source of earned income? . Easy 1040 1) I am an employee of the U. Easy 1040 S. Easy 1040 Government working abroad. Easy 1040 Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? No. Easy 1040 The foreign earned income exclusion applies to your foreign earned income. Easy 1040 Amounts paid by the United States or its agencies to their employees are not treated, for this purpose, as foreign earned income. Easy 1040 No. Easy 1040 The only income that is foreign earned income is income from the performance of personal services abroad. Easy 1040 Investment income is not earned income. Easy 1040 However, you must include it in gross income reported on your Form 1040. Easy 1040 Yes. Easy 1040 The amount is compensation for services performed. Easy 1040 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). Easy 1040 You must include in income the fair market value (FMV) of the facility provided, where it is provided. Easy 1040 This will usually be the rent your employer pays. Easy 1040 Situations when the FMV is not included in income are discussed in chapter 4 under Exclusion of Meals and Lodging. Easy 1040 If you performed the services to earn this salary outside the United States, your salary is considered earned abroad. Easy 1040 It does not matter that you are paid by a U. Easy 1040 S. Easy 1040 employer or that your salary is deposited in a U. Easy 1040 S. Easy 1040 bank account in the United States. Easy 1040 The source of salary, wages, commissions, and other personal service income is the place where you perform the services. Easy 1040 For the purposes of the foreign earned income exclusion and the foreign housing exclusion or deduction, any territory under the sovereignty of a countr
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Job Corps. Is a no-cost education and vocational training program that helps young people (ages 16 to 24) improve the quality of their lives through vocational and academic training.

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Phone Number: (202) 693-3000

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The Easy 1040

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