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Free Efile Of State Taxes

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Free Efile Of State Taxes

Free efile of state taxes 10. Free efile of state taxes   Self-Employment (SE) Tax Table of Contents Who Must Pay SE Tax?Special Rules and Exceptions Figuring Earnings Subject to SE Tax Farm Optional Method Using Both Optional Methods Reporting Self-Employment Tax The SE tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. Free efile of state taxes Who Must Pay SE Tax? Generally, you must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. Free efile of state taxes Use Schedule SE to figure net earnings from self-employment. Free efile of state taxes Sole proprietor or independent contractor. Free efile of state taxes   If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. Free efile of state taxes SE tax rate. Free efile of state taxes    For 2013, the SE tax rate on net earnings is 15. Free efile of state taxes 3% (12. Free efile of state taxes 4% social security tax plus 2. Free efile of state taxes 9% Medicare tax). Free efile of state taxes Maximum earnings subject to self-employment tax. Free efile of state taxes    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Free efile of state taxes 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Free efile of state taxes   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Free efile of state taxes 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Free efile of state taxes   If your wages and tips are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. Free efile of state taxes 4% social security part of the SE tax on any of your net earnings. Free efile of state taxes However, you must pay the 2. Free efile of state taxes 9% Medicare part of the SE tax on all your net earnings. Free efile of state taxes Special Rules and Exceptions Aliens. Free efile of state taxes   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. Free efile of state taxes S. Free efile of state taxes citizens. Free efile of state taxes Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. Free efile of state taxes S. Free efile of state taxes social security system. Free efile of state taxes However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. Free efile of state taxes S. Free efile of state taxes residents for self-employment tax purposes. Free efile of state taxes For more information on aliens, see Publication 519, U. Free efile of state taxes S. Free efile of state taxes Tax Guide for Aliens. Free efile of state taxes Child employed by parent. Free efile of state taxes   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. Free efile of state taxes Church employee. Free efile of state taxes    If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social security and Medicare taxes, you are subject to SE tax if you receive $108. Free efile of state taxes 28 or more in wages from the church or organization. Free efile of state taxes For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Free efile of state taxes Fishing crew member. Free efile of state taxes   If you are a member of the crew on a boat that catches fish or other water life, your earnings are subject to SE tax if all the following conditions apply. Free efile of state taxes You do not get any pay for the work except your share of the catch or a share of the proceeds from the sale of the catch, unless the pay meets all the following conditions. Free efile of state taxes The pay is not more than $100 per trip. Free efile of state taxes The pay is received only if there is a minimum catch. Free efile of state taxes The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. Free efile of state taxes You get a share of the catch or a share of the proceeds from the sale of the catch. Free efile of state taxes Your share depends on the amount of the catch. Free efile of state taxes The boat's operating crew normally numbers fewer than 10 individuals. Free efile of state taxes (An operating crew is considered as normally made up of fewer than 10 if the average size of the crew on trips made during the last four calendar quarters is fewer than 10. Free efile of state taxes ) Notary public. Free efile of state taxes   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ but are not subject to self-employment tax (see the Instructions for Schedule SE (Form 1040)). Free efile of state taxes State or local government employee. Free efile of state taxes   You are subject to SE tax if you are an employee of a state or local government, are paid solely on a fee basis, and your services are not covered under a federal-state social security agreement. Free efile of state taxes Foreign government or international organization employee. Free efile of state taxes   You are subject to SE tax if both the following conditions are true. Free efile of state taxes You are a U. Free efile of state taxes S. Free efile of state taxes citizen employed in the United States, Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands by: A foreign government, A wholly-owned agency of a foreign government, or An international organization. Free efile of state taxes Your employer is not required to withhold social security and Medicare taxes from your wages. Free efile of state taxes U. Free efile of state taxes S. Free efile of state taxes citizen or resident alien residing abroad. Free efile of state taxes    If you are a self-employed U. Free efile of state taxes S. Free efile of state taxes citizen or resident alien living outside the United States, in most cases you must pay SE tax. Free efile of state taxes Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. Free efile of state taxes Exception. Free efile of state taxes    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. Free efile of state taxes Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. Free efile of state taxes The country to which you must pay the tax will issue a certificate which serves as proof of exemption from social security tax in the other country. Free efile of state taxes   For more information, see the Instructions for Schedule SE (Form 1040). Free efile of state taxes More Than One Business If you have earnings subject to SE tax from more than one trade, business, or profession, you must combine the net profit (or loss) from each to determine your total earnings subject to SE tax. Free efile of state taxes A loss from one business reduces your profit from another business. Free efile of state taxes Community Property Income If any of the income from a trade or business, other than a partnership, is community property income under state law, it is included in the earnings subject to SE tax of the spouse carrying on the trade or business. Free efile of state taxes Gain or Loss Do not include in earnings subject to SE tax a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. Free efile of state taxes It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. Free efile of state taxes Lost Income Payments If you are self-employed and reduce or stop your business activities, any payment you receive from insurance or other sources for the lost business income is included in earnings subject to SE tax. Free efile of state taxes If you are not working when you receive the payment, it still relates to your business and is included in earnings subject to SE tax, even though your business is temporarily inactive. Free efile of state taxes Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. Free efile of state taxes The regular method. Free efile of state taxes The nonfarm optional method. Free efile of state taxes The farm optional method. Free efile of state taxes You must use the regular method unless you are eligible to use one or both of the optional methods. Free efile of state taxes Why use an optional method?    You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. Free efile of state taxes You want to receive credit for social security benefit coverage. Free efile of state taxes You incurred child or dependent care expenses for which you could claim a credit. Free efile of state taxes (An optional method may increase your earned income, which could increase your credit. Free efile of state taxes ) You are entitled to the earned income credit. Free efile of state taxes (An optional method may increase your earned income, which could increase your credit. Free efile of state taxes ) You are entitled to the additional child tax credit. Free efile of state taxes (An optional method may increase your earned income, which could increase your credit. Free efile of state taxes ) Effects of using an optional method. Free efile of state taxes   Using an optional method could increase your SE tax. Free efile of state taxes Paying more SE tax could result in your getting higher benefits when you retire. Free efile of state taxes   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller tax or no tax using the regular method. Free efile of state taxes   The optional methods may be used only to figure your SE tax. Free efile of state taxes To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. Free efile of state taxes Regular Method Multiply your total earnings subject to SE tax by 92. Free efile of state taxes 35% (. Free efile of state taxes 9235) to get your net earnings under the regular method. Free efile of state taxes See Short Schedule SE, line 4, or Long Schedule SE, line 4a. Free efile of state taxes Net earnings figured using the regular method are also called actual net earnings. Free efile of state taxes Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. Free efile of state taxes You may use this method if you meet all the following tests. Free efile of state taxes You are self-employed on a regular basis. Free efile of state taxes This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. Free efile of state taxes The net earnings can be from either farm or nonfarm earnings or both. Free efile of state taxes You have used this method less than 5 years. Free efile of state taxes (There is a 5-year lifetime limit. Free efile of state taxes ) The years do not have to be one after another. Free efile of state taxes Your net nonfarm profits were: Less than $5,024, and Less than 72. Free efile of state taxes 189% of your gross nonfarm income. Free efile of state taxes Net nonfarm profits. Free efile of state taxes   Net nonfarm profit generally is the total of the amounts from: Line 31, Schedule C (Form 1040), Line 3, Schedule C-EZ (Form 1040), Box 14, code A, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J1, Schedule K-1 (Form 1065-B). Free efile of state taxes   However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. Free efile of state taxes Gross nonfarm income. Free efile of state taxes   Your gross nonfarm income generally is the total of the amounts from: Line 7, Schedule C (Form 1040), Line 1, Schedule C-EZ (Form 1040), Box 14, code C, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J2, Schedule K-1 (Form 1065-B). Free efile of state taxes Figuring Nonfarm Net Earnings If you meet the three tests explained earlier, use the following table to figure your net earnings from self-employment under the nonfarm optional method. Free efile of state taxes Table 10-1. Free efile of state taxes Figuring Nonfarm Net Earnings IF your gross nonfarm income is. Free efile of state taxes . Free efile of state taxes . Free efile of state taxes THEN your net earnings are equal to. Free efile of state taxes . Free efile of state taxes . Free efile of state taxes $6,960 or less Two-thirds of your gross nonfarm income. Free efile of state taxes More than $6,960 $4,640 Actual net earnings. Free efile of state taxes   Your actual net earnings are 92. Free efile of state taxes 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. Free efile of state taxes 35% (. Free efile of state taxes 9235) to get actual net earnings). Free efile of state taxes Actual net earnings are equivalent to net earnings figured using the regular method. Free efile of state taxes Optional net earnings less than actual net earnings. Free efile of state taxes   You cannot use this method to report an amount less than your actual net earnings from self-employment. Free efile of state taxes Gross nonfarm income of $6,960 or less. Free efile of state taxes   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. Free efile of state taxes Example 1. Free efile of state taxes Net nonfarm profit less than $5,024 and less than 72. Free efile of state taxes 189% of gross nonfarm income. Free efile of state taxes Ann Green runs a craft business. Free efile of state taxes Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. Free efile of state taxes She meets the test for being self-employed on a regular basis. Free efile of state taxes She has used the nonfarm optional method less than 5 years. Free efile of state taxes Her gross income and net profit in 2013 are as follows: Gross nonfarm income $5,400 Net nonfarm profit $1,200 Ann's actual net earnings for 2013 are $1,108 ($1,200 × . Free efile of state taxes 9235). Free efile of state taxes Because her net profit is less than $5,024 and less than 72. Free efile of state taxes 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). Free efile of state taxes Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. Free efile of state taxes Example 2. Free efile of state taxes Net nonfarm profit less than $5,024 but not less than 72. Free efile of state taxes 189% of gross nonfarm income. Free efile of state taxes Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. Free efile of state taxes She must use the regular method to figure her net earnings. Free efile of state taxes She cannot use the nonfarm optional method because her net profit is not less than 72. Free efile of state taxes 189% of her gross income. Free efile of state taxes Example 3. Free efile of state taxes Net loss from a nonfarm business. Free efile of state taxes Assume that in Example 1 Ann has a net loss of $700. Free efile of state taxes She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. Free efile of state taxes Example 4. Free efile of state taxes Nonfarm net earnings less than $400. Free efile of state taxes Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. Free efile of state taxes In this situation, she would not pay any SE tax under either the regular method or the nonfarm optional method because her net earnings under both methods are less than $400. Free efile of state taxes Gross nonfarm income of more than $6,960. Free efile of state taxes   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. Free efile of state taxes Example 1. Free efile of state taxes Net nonfarm profit less than $5,024 and less than 72. Free efile of state taxes 189% of gross nonfarm income. Free efile of state taxes John White runs an appliance repair shop. Free efile of state taxes His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. Free efile of state taxes He meets the test for being self-employed on a regular basis. Free efile of state taxes He has used the nonfarm optional method less than 5 years. Free efile of state taxes His gross income and net profit in 2013 are as follows: Gross nonfarm income $12,000 Net nonfarm profit $1,200 John's actual net earnings for 2013 are $1,108 ($1,200 × . Free efile of state taxes 9235). Free efile of state taxes Because his net profit is less than $5,024 and less than 72. Free efile of state taxes 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. Free efile of state taxes Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. Free efile of state taxes Example 2. Free efile of state taxes Net nonfarm profit not less than $5,024. Free efile of state taxes Assume that in Example 1 John's net profit is $5,400. Free efile of state taxes He must use the regular method. Free efile of state taxes He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. Free efile of state taxes Example 3. Free efile of state taxes Net loss from a nonfarm business. Free efile of state taxes Assume that in Example 1 John has a net loss of $700. Free efile of state taxes He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. Free efile of state taxes Farm Optional Method Use the farm optional method only for earnings from a farming business. Free efile of state taxes See Publication 225 for information about this method. Free efile of state taxes Using Both Optional Methods If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. Free efile of state taxes To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. Free efile of state taxes Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. Free efile of state taxes Add the net earnings figured under each method to arrive at your total net earnings from self-employment. Free efile of state taxes You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. Free efile of state taxes If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. Free efile of state taxes Example. Free efile of state taxes You are a self-employed farmer. Free efile of state taxes You also operate a retail grocery store. Free efile of state taxes Your gross income, actual net earnings from self-employment, and optional farm and optional nonfarm net earnings from self-employment are shown in Table 10-2. Free efile of state taxes Table 10-2. Free efile of state taxes Example—Farm and Nonfarm Earnings Income and Earnings Farm Nonfarm Gross income $3,000 $6,000 Actual net earnings $900 $500 Optional net earnings (2/3 of gross income) $2,000 $4,000 Table 10-3 shows four methods or combinations of methods you can use to figure net earnings from self-employment using the farm and nonfarm gross income and actual net earnings shown in Table 10-2. Free efile of state taxes Method 1. Free efile of state taxes Using the regular method for both farm and nonfarm income. Free efile of state taxes Method 2. Free efile of state taxes Using the optional method for farm income and the regular method for nonfarm income. Free efile of state taxes Method 3. Free efile of state taxes Using the regular method for farm income and the optional method for nonfarm income. Free efile of state taxes Method 4. Free efile of state taxes Using the optional method for both farm and nonfarm income. Free efile of state taxes Note. Free efile of state taxes Actual net earnings is the same as net earnings figured using the regular method. Free efile of state taxes Table 10-3. Free efile of state taxes Example—Net Earnings Net Earnings 1 2 3 4 Actual  farm $ 900   $ 900   Optional  farm   $ 2,000   $ 2,000 Actual nonfarm $ 500 $ 500     Optional nonfarm     $4,000 $4,000 Amount you can report: $1,400 $2,500 $4,900 $4,640* *Limited to $4,640 because you used both optional methods. Free efile of state taxes Fiscal Year Filer If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. Free efile of state taxes Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year. Free efile of state taxes Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. Free efile of state taxes Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. Free efile of state taxes Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. Free efile of state taxes However, certain taxpayers must use Section B—Long Schedule SE. Free efile of state taxes If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. Free efile of state taxes Joint return. Free efile of state taxes   Even if you file a joint return, you cannot file a joint Schedule SE. Free efile of state taxes This is true whether one spouse or both spouses have earnings subject to SE tax. Free efile of state taxes If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. Free efile of state taxes However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. Free efile of state taxes Attach both schedules to the joint return. Free efile of state taxes More than one business. Free efile of state taxes   If you have more than one trade or business, you must combine the net profit (or loss) from each business to figure your SE tax. Free efile of state taxes A loss from one business will reduce your profit from another business. Free efile of state taxes File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. Free efile of state taxes Example. Free efile of state taxes You are the sole proprietor of two separate businesses. Free efile of state taxes You operate a restaurant that made a net profit of $25,000. Free efile of state taxes You also have a cabinetmaking business that had a net loss of $500. Free efile of state taxes You must file a Schedule C for the restaurant showing your net profit of $25,000 and another Schedule C for the cabinetmaking business showing your net loss of $500. Free efile of state taxes You file Schedule SE showing total earnings subject to SE tax of $24,500. Free efile of state taxes Prev  Up  Next   Home   More Online Publications
 
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The Free Efile Of State Taxes

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