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Free Income Tax Extension

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Free Income Tax Extension

Free income tax extension Index A Actuarial Tables, Actuarial Tables How to use, How To Use Actuarial Tables Unisex, Unisex Annuity Tables Adjustments to total cost, Adjustments Annuity starting date, The annuity starting date Assistance (see Tax help) D Death benefit exclusion, Death benefit exclusion. Free income tax extension E Election Post-June 1986 contributions, Contributions made both before July 1986 and after June 1986. Free income tax extension , Annuity received after June 30, 1986. Free income tax extension Pre-July 1986 contributions, Contributions made both before July 1986 and after June 1986. Free income tax extension Employment abroad, Foreign employment. Free income tax extension Exclusion limited to net cost, Exclusion limited to net cost. Free income tax extension Exclusion not limited to net cost, Exclusion not limited to net cost. Free income tax extension Exclusion ratio, Step 3. Free income tax extension Expected return, Expected Return F Fixed period annuity, Types of pensions and annuities. Free income tax extension , Fixed period annuity. Free income tax extension Foreign employment, Foreign employment. Free income tax extension Free tax services, Free help with your tax return. Free income tax extension G General Rule Who must use the, Who must use the General Rule. Free income tax extension H Help (see Tax help) Help from IRS, Help from IRS. Free income tax extension , Request for a ruling. Free income tax extension , Free IRS help. Free income tax extension , Requesting a Ruling on Taxation of Annuity I Increase in payments, Increase in annuity payments. Free income tax extension Investment in the contract, Investment in the Contract J Joint and survivor annuities, Types of pensions and annuities. Free income tax extension , Joint and survivor annuities. Free income tax extension N Net cost, Net cost. Free income tax extension Nonqualified employee plans, General Information P Part-year payments, Part-year payments. Free income tax extension Periodic payments, taxation of, Taxation of Periodic Payments Publications (see Tax help) Q Qualified plans, Introduction R Refund feature, Refund feature. Free income tax extension Ruling request, Request for a ruling. Free income tax extension , Requesting a Ruling on Taxation of Annuity S Single life annuity, Single life annuity. Free income tax extension Survivor annuities, Different payments to survivor. Free income tax extension T Tax help, How To Get Tax Help Taxable part of annuity How to compute the, Computation Under the General Rule Worksheets, Worksheet I For Determining Taxable Annuity Under Regulations Section 1. Free income tax extension 72-6(d)(6) Election For Single Annuitant With No Survivor Annuity, Worksheet II For Determining Taxable Annuity Under Regulations Section 1. Free income tax extension 72-6(d)(6) Election For Joint and Survivor Annuity TTY/TDD information, How To Get Tax Help Types of pensions and annuities, Types of pensions and annuities. Free income tax extension V Variable annuities, Types of pensions and annuities. Free income tax extension , Variable annuities. Free income tax extension W Withholding of tax, Withholding tax and estimated tax. Free income tax extension Prev  Up     Home   More Online Publications
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Mortgages for Home Buyers and Homeowners

Find mortgage programs and resources to get and manage a mortgage.


Finding a mortgage is one of the first steps involved in buying a home. The Department of Housing and Urban Development (HUD) is the nation's housing agency. They have a helpful list of 9 steps to buying a home, which includes figuring out how much you can afford, knowing your rights, shopping for a loan, making an offer, getting a home inspection, and much more.

Shop for a Loan

One of the first steps you'll take in buying a home is shopping for a loan. Learn about common types of home mortgages. There are many sites that can help you find a housing loan:

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Home Buying Programs

There are many home buying programs to help you:

  • Home Buying Programs in Your State – Find state or local government home buying programs in your state.
  • Good Neighbor Next Door – If you're a law enforcement officer, pre-kindergarten through 12th grade teacher, or a firefighter/emergency medical technician, this program allows you to become a homeowner. If approved, you'll receive a 50% discount off the list price of a home, on the condition that you commit to live in the property as a sole residence for 36 months.
  • Local Public Housing Agency – This program helps public housing residents own a home by converting rent into a mortgage payment.

Mortgage Calculator

Use these calculators to estimate your potential mortgage and costs. 

Check the tips that HUD provides to avoid loan fraud and predatory lenders. The Federal Reserve also has a great collection of featured publications and resources on homes and mortgages.

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Mortgage Refinancing

Consider refinancing your mortgage if you can get a rate that is at least one percentage point lower than your existing rate and if you plan to keep the new mortgage for several years. Learn more about refinancing your mortgage.

Mortgage Payment Assistance

  • Making Home Affordable – The Department of Treasury and HUD can help struggling homeowners get mortgage relief through a variety of programs.
  • Housing Counseling Agencies – HUD helps these agencies provide homeowners with free or low-cost advice on home related issues.
  • Reverse Mortgages – HUD provides answers to frequently asked questions about reverse mortgages.

Foreclosures

You can find more information on foreclosures on our Foreclosure Resources page and HUD's Avoiding Foreclosure page.

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The Free Income Tax Extension

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