File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

How To Amend Federal Income Tax Return

Irs 1040ez Form 2013Federal Tax Return FormsTurbo Tax AmmendFile A 2010 Tax ReturnState Income Tax ReturnIrs Form 1040ez InstructionsFree Income Tax Preparation 2007Amend 2012 Tax Return TurbotaxHow To Fill 1040xTax Planning Us 1040ezFree Electronic Tax FilingCan You File 2011 Taxes OnlineWww Irs Gov Amended Return540ez2010 Tax Form 10401040ez1040ez Form 20142011 Tax Return OnlineHow Can I File My 2011 Tax ReturnPrintable 1040ez FormFile My 2012 Tax Return1040 Ez Form 2012Free Fillable State Tax FormsFile Past Years TaxesTaxhow 1040xIrsefile ComTaxact Login Tax Return Taxact Login PageFree File Taxes On LineHow Can I File My 2006 TaxesCan I Refile My TaxesFree E File State Taxes OnlyH&r Block Basic1040ez Forms Free DownloadHttps Www Freefilefillableforms Org2010 Tax TablesTurbotax 2008 E File2012 Federal Tax Form 1040Senior TaxesTaxact 20072011 Income Tax Forms 1040ez

How To Amend Federal Income Tax Return

How to amend federal income tax return 37. How to amend federal income tax return   Otros Créditos Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Créditos no ReembolsablesCrédito por Adopción Crédito por Vehículo Motorizado Alternativo Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Crédito para Titulares de Bonos de Crédito Tributario Crédito por Impuestos Extranjeros Crédito por Intereses Hipotecarios Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Créditos por Energía de la Propiedad Residencial Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Créditos ReembolsablesCrédito por el Impuesto sobre Ganancias de Capital no Distribuidas Crédito Tributario por Cobertura del Seguro Médico Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria Qué Hay de Nuevo Crédito por adopción. How to amend federal income tax return . How to amend federal income tax return  El crédito máximo por adopción es $12,970 para el año 2013. How to amend federal income tax return Vea Crédito por Adopción . How to amend federal income tax return Crédito por vehículo electrónico enchufable. How to amend federal income tax return  El crédito por vehículos electrónicos enchufables ha vencido. How to amend federal income tax return Crédito reembolsable del impuesto mínimo de años anteriores. How to amend federal income tax return   La parte reembolsable del crédito del impuesto mínimo alternativo de años anteriores ha vencido. How to amend federal income tax return Retención en exceso de los impuestos al Seguro Social y a la jubilación ferroviaria. How to amend federal income tax return . How to amend federal income tax return  Tanto los impuestos al Seguro Social como los impuestos del nivel 1 de jubilación ferroviaria (RRTA, por sus siglas en inglés) fueron retenidos de los salarios hasta el límite de $113,700 a una tasa de 6. How to amend federal income tax return 2% durante 2013. How to amend federal income tax return Si durante 2013, usted trabajó para más de un empleador y se le retuvo demasiado impuesto al Seguro Social o de jubilación ferroviaria, podría tener derecho a un crédito por la retención en exceso. How to amend federal income tax return Vea Crédito por Retención en Exceso del Impuesto del Seguro Social o deI Impuesto de la Jubilación Ferroviaria . How to amend federal income tax return Introduction Este capítulo trata de los siguientes créditos no reembolsables: Crédito por adopción. How to amend federal income tax return Crédito por vehículo motorizado alternativo. How to amend federal income tax return Crédito por bienes de reabastecimiento de vehículos con combustible alternativo. How to amend federal income tax return Crédito para titulares de bonos de crédito tributario. How to amend federal income tax return Crédito por impuestos extranjeros. How to amend federal income tax return Crédito por intereses hipotecarios. How to amend federal income tax return Crédito no reembolsable del impuesto mínimo de años anteriores. How to amend federal income tax return Crédito por vehículos enchufables con motor de dirección eléctrica. How to amend federal income tax return Créditos por energía de la propiedad residencial. How to amend federal income tax return Crédito por aportaciones a arreglos de ahorros para la jubilación. How to amend federal income tax return Este capítulo trata también de los siguientes créditos reembolsables: Crédito por el impuesto sobre ganancias de capital no distribuidas. How to amend federal income tax return Crédito tributario por cobertura del seguro médico. How to amend federal income tax return Crédito por retención en exceso del impuesto del Seguro Social o del impuesto de la jubilación ferroviaria. How to amend federal income tax return En otros capítulos de esta publicación, se explican otros créditos. How to amend federal income tax return Crédito por gastos del cuidado de menores y dependientes (capítulo 32). How to amend federal income tax return Crédito para ancianos o personas incapacitadas (capítulo 33). How to amend federal income tax return Crédito tributario por hijos (capítulo 34). How to amend federal income tax return Créditos tributarios por estudios (capítulo 35). How to amend federal income tax return Crédito por ingreso del trabajo (capítulo 36). How to amend federal income tax return Créditos no reembolsables. How to amend federal income tax return   La primera parte de este capítulo, Créditos no Reembolsables , abarca diez créditos que se restan de sus impuestos. How to amend federal income tax return Puede ser que estos créditos reduzcan los impuestos a cero. How to amend federal income tax return Si estos créditos superan el total de sus impuestos, no se le devuelve el excedente. How to amend federal income tax return Créditos reembolsables. How to amend federal income tax return   La segunda parte de este capítulo, Créditos Reembolsables , abarca tres créditos que se consideran pagos y que le pueden ser reembolsados. How to amend federal income tax return Estos créditos se agregan a los impuestos federales sobre el ingreso retenidos y todo pago de impuesto estimado que haya hecho. How to amend federal income tax return Si el total de éstos es superior al total de los impuestos, se le reembolsará el excedente. How to amend federal income tax return Useful Items - You may want to see: Publicación 502 Medical and Dental Expenses (Gastos médicos y dentales), en inglés 514 Foreign Tax Credit for Individuals (Crédito por impuestos del extranjero para personas físicas), en inglés 530 Tax Information for Homeowners (Información tributaria para propietarios de vivienda), en inglés 590 Individual Retirement Arrangements (IRAs) (Arreglos de ahorros para la jubilación (Arreglos IRA)), en inglés Formulario (e Instrucciones) 1116 Foreign Tax Credit (Crédito por impuestos extranjeros), en inglés 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains (Aviso al accionista de ganancias de capital a largo plazo no distribuidas), en inglés 5695 Residential Energy Credits (Créditos por energía de la propiedad residencial), en inglés 8396 Mortgage Interest Credit (Crédito por intereses hipotecarios), en inglés 8801 Credit For Prior Year Minimum Tax – Individuals, Estates, and Trusts (Crédito del impuesto mínimo de años anteriores–personas físicas, caudales hereditarios o fideicomisos), en inglés 8828 Recapture of Federal Mortgage Subsidy (Recuperación del subsidio hipotecario federal), en inglés 8839 Qualified Adoption Expenses (Gastos de adopción calificados), en inglés 8880 Credit for Qualified Retirement Savings Contributions (Crédito por aportaciones calificadas a arreglos de ahorros para la jubilación), en inglés 8885 Health Coverage Tax Credit (Crédito tributario por cobertura del seguro médico), en inglés 8910 Alternative Motor Vehicle Credit (Crédito por vehículo motorizado alternativo), en inglés 8911 Alternative Fuel Vehicle Refueling Property Credit (Crédito por bienes de reabastecimiento de vehículos de combustible alternativo), en inglés 8912 Credit to Holders of Tax Credit Bonds (Crédito para titulares de bonos de crédito tributario), en inglés 8936 Qualified Plug-In Electric Drive Motor Vehicle Credit (Crédito por vehículos enchufables con motor de dirección eléctrica que reúnen los requisitos), en inglés Créditos no Reembolsables Los créditos tratados en esta parte del capítulo pueden reducir los impuestos. How to amend federal income tax return No obstante, si el total de estos créditos supera el total de sus impuestos, no se le devuelve el excedente. How to amend federal income tax return Crédito por Adopción Tal vez pueda tomar un crédito tributario de hasta $12,970 por gastos calificados que se hayan pagado para adoptar a un niño que reúna los requisitos. How to amend federal income tax return El crédito podría permitirse en el caso de la adopción de un niño con necesidades especiales aunque usted no tenga gastos calificados. How to amend federal income tax return El crédito se reduce si tiene ingresos brutos modificados (MAGI, por sus siglas en inglés) mayores de $194,580. How to amend federal income tax return Si tiene ingresos brutos modificados iguales o mayores de $234,580 no puede reclamar el crédito. How to amend federal income tax return Gastos de adopción calificados. How to amend federal income tax return   Los gastos de adopción calificados son gastos razonables y necesarios directamente relacionados con la adopción legal de un hijo que reúna los requisitos y cuyo fin sea la adopción legal. How to amend federal income tax return Dichos gastos abarcan: Honorarios de adopción, Costos judiciales, Honorarios de abogado, Gastos de viaje (incluyendo gastos de comida y alojamiento) mientras esté fuera de casa y Gastos de readopción para adoptar a un niño extranjero. How to amend federal income tax return Gastos no calificados. How to amend federal income tax return   Los gastos de adopción calificados no abarcan gastos: Que infrinjan la ley estatal o federal, Para llevar a cabo un acuerdo para autorizar los cuidados de un tutor (o padre sustituto), Por la adopción del hijo de su cónyuge, Para los cuales haya recibido fondos conforme a algún programa federal, estatal o local, Permitidos como crédito o deducción conforme a algún otro requisito de los impuestos federales sobre el ingreso o Pagados o reembolsados por su empleador o alguna otra persona u organización. How to amend federal income tax return Hijo que reúne los requisitos. How to amend federal income tax return   El término “hijo que reúne los requisitos” designa a toda persona que: Tenga menos de 18 años de edad o Esté física o mentalmente incapacitada para cuidar de sí misma. How to amend federal income tax return Hijo con necesidades especiales. How to amend federal income tax return   Un hijo con necesidades especiales reúne los requisitos si se dan las tres condiciones siguientes: El hijo fue ciudadano o residente de los Estados Unidos (incluyendo posesiones (territorios no autónomos) de los EE. How to amend federal income tax return UU. How to amend federal income tax return ) al iniciarse los trámites de adopción. How to amend federal income tax return Un estado (incluido el Distrito de Columbia) ha determinado que el hijo no puede o no debe ser devuelto al hogar de sus padres. How to amend federal income tax return El estado ha decidido que el hijo no puede ser adoptado a no ser que se les proporcione ayuda a los padres adoptivos. How to amend federal income tax return Los factores que los estados usan para llegar a esta determinación incluyen los siguientes: El origen étnico del hijo, La edad del hijo, Si el hijo es miembro de un grupo de minoría o tiene hermanos o hermanas y Si el hijo padece de una afección médica o un impedimento físico, mental o emocional. How to amend federal income tax return Cuándo reclamar el crédito. How to amend federal income tax return   Generalmente, hasta finalizar la adopción, se toma el crédito en el año siguiente al año en el que se hayan ocasionado o pagado los gastos calificados. How to amend federal income tax return Si se concluye el proceso de adopción, reclame el crédito en el año en el que se hayan ocasionado o pagado los gastos. How to amend federal income tax return Vea las Instrucciones del Formulario 8839 para más información sobre cuándo se debe reclamar el crédito. How to amend federal income tax return Hijo extranjero. How to amend federal income tax return   Si el hijo no es ciudadano o residente de los EE. How to amend federal income tax return UU. How to amend federal income tax return al empezar los trámites de adopción, usted no puede reclamar el crédito a menos que concluya el proceso de adopción. How to amend federal income tax return Todo gasto de adopción que se haya ocasionado o pagado en años anteriores al finalizar el proceso de adopción se considera ocasionado o pagado en el año en que se concluya dicho proceso. How to amend federal income tax return Cómo reclamar el crédito. How to amend federal income tax return   Calcule su crédito no reembolsable de 2013 y cualquier crédito que está traspasando a el 2014 en el Formulario 8839 y adjúntelo a su Formulario 1040. How to amend federal income tax return Incluya el crédito en el total de la línea 53 del Formulario 1040. How to amend federal income tax return Marque la casilla c y anote “8839” en la línea que se encuentra junto a esa casilla. How to amend federal income tax return Más información. How to amend federal income tax return   Para información adicional, vea las Instrucciones del Formulario 8839, en inglés. How to amend federal income tax return Crédito por Vehículo Motorizado Alternativo Quizás pueda reclamar este crédito si pone en uso un vehículo motorizado de pila de combustible calificado en 2013. How to amend federal income tax return Cantidad del crédito. How to amend federal income tax return   Generalmente, puede basarse en la certificación del fabricante al IRS para saber si un vehículo de cierta marca, modelo y año reúne los requisitos para el crédito y para la cantidad máxima del mismo por el cual reúne los requisitos. How to amend federal income tax return Si se trata de un fabricante extranjero, por lo general, puede basarse en la certificación de su distribuidor nacional al IRS. How to amend federal income tax return    Normalmente, la cantidad del crédito suele ser el 100% del crédito máximo permisible tal y como lo certifique el fabricante (o el distribuidor nacional al IRS). How to amend federal income tax return Cómo reclamar el crédito. How to amend federal income tax return   Para tomar el crédito, tiene que completar el Formulario 8910 y adjuntarlo al Formulario 1040. How to amend federal income tax return Incluya el crédito en el total de la línea 53 del Formulario 1040. How to amend federal income tax return Marque el recuadro c y anote “8910” en la línea al lado de dicho recuadro. How to amend federal income tax return Información adicional. How to amend federal income tax return   Para más información sobre el crédito, vea las Instrucciones del Formulario 8910. How to amend federal income tax return Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Tal vez pueda tomar un crédito si pone en uso en 2013 bienes de reabastecimiento de vehículos con combustible alternativo calificados. How to amend federal income tax return Bienes de reabastecimiento de vehículos de combustible alternativo calificados. How to amend federal income tax return   Los bienes de reabastecimiento de vehículos de combustible alternativo calificados son aquéllos (que no sean edificios ni los componentes estructurales de los mismos) que se utilicen para cualquiera de los siguientes: Para almacenar o surtir un combustible alternativo en el tanque de combustible de un vehículo de motor propulsado por dicho combustible, pero sólo si el proceso de almacenamiento o reabastecimiento se lleva a cabo en el sitio donde el combustible se coloca en ese tanque. How to amend federal income tax return Para recargar un vehículo eléctrico, pero sólo si la propiedad de recarga se encuentra en el lugar donde se recarga el vehículo. How to amend federal income tax return   Los siguientes son combustibles alternativos: Todo combustible del cual por lo menos el 85% del volumen consiste en uno o más de los siguientes: etanol, gas natural, gas natural comprimido, gas natural licuado, gas licuado de petróleo o hidrógeno. How to amend federal income tax return Toda mezcla que consista en dos o más de los siguientes: biodiésel, gasóleo (gasolina diésel) o queroseno y de la cual por lo menos el 20% del volumen consiste en biodiésel según determinado sin tener en cuenta cantidad alguna de queroseno. How to amend federal income tax return Electricidad. How to amend federal income tax return Cantidad del crédito. How to amend federal income tax return   Para bienes de uso personal, el crédito suele ser la cantidad menor entre el 30% del costo de dichos bienes o $1,000. How to amend federal income tax return Para bienes de uso comercial, el crédito suele ser la cantidad menor entre el 30% del costo de dichos bienes o $30,000. How to amend federal income tax return Cómo reclamar el crédito. How to amend federal income tax return   Para tomar el crédito, tiene que completar el Formulario 8911 y adjuntarlo al Formulario 1040. How to amend federal income tax return Incluya el crédito en el total de la línea 53 del Formulario 1040. How to amend federal income tax return Marque el recuadro c y anote “8911” en la línea al lado de dicho recuadro. How to amend federal income tax return Información adicional. How to amend federal income tax return   Para más información sobre el crédito, vea las instrucciones del Formulario 8911, en inglés. How to amend federal income tax return Crédito para Titulares de Bonos de Crédito Tributario Los bonos de crédito tributario son bonos de los cuales el titular recibe un crédito tributario en vez de los intereses sobre el bono, o una parte de los mismos. How to amend federal income tax return Tal vez pueda reclamar un crédito si es titular de uno de los siguientes bonos: Bonos de energía limpia y renovable (emitidos antes de 2010). How to amend federal income tax return Bonos de energía limpia y renovable nuevos. How to amend federal income tax return Bonos calificados de ahorro de energía. How to amend federal income tax return Bonos calificados de construcción de escuelas. How to amend federal income tax return Bonos para zonas de academia calificadas. How to amend federal income tax return Bonos de construcción de proyectos públicos en los Estados Unidos (Bonos Build America). How to amend federal income tax return En algunos casos, un emisor puede optar por recibir un crédito correspondiente a los intereses pagados sobre el bono. How to amend federal income tax return Si el emisor elige esta opción, usted no puede también reclamar un crédito. How to amend federal income tax return Ingresos procedentes de intereses. How to amend federal income tax return   La cantidad de todo crédito tributario permitido (calculado antes de aplicarse los límites de responsabilidad tributaria) se tiene que incluir en la declaración como ingresos procedentes de intereses. How to amend federal income tax return Cómo reclamar el crédito. How to amend federal income tax return   Complete el Formulario 8912 y adjúntelo al Formulario 1040. How to amend federal income tax return Incluya el crédito en el total de la línea 53 del Formulario 1040. How to amend federal income tax return Marque el recuadro c y anote “8912” en la línea al lado de dicho recuadro. How to amend federal income tax return Información adicional. How to amend federal income tax return   Para más información, vea las Instrucciones del Formulario 8912, en inglés. How to amend federal income tax return Crédito por Impuestos Extranjeros Generalmente, puede optar por declarar un crédito por los impuestos sobre el ingreso pagados o acumulados por usted a lo largo del año a un país extranjero o posesión (territorio no autónomo) de los Estados Unidos, aplicándolo como crédito contra el impuesto sobre el ingreso de los Estados Unidos. How to amend federal income tax return O puede deducirlos como una deducción detallada (vea el capítulo 22). How to amend federal income tax return No puede reclamar un crédito (ni una deducción) por impuestos sobre el ingreso extranjero pagado sobre ingresos que se excluyan del impuesto de los EE. How to amend federal income tax return UU. How to amend federal income tax return en los siguientes casos: Exclusión de ingresos ganados de fuentes en el extranjero. How to amend federal income tax return Exclusión por concepto de vivienda en el extranjero. How to amend federal income tax return Ingresos de fuentes en Puerto Rico exentos de impuestos de los Estados Unidos. How to amend federal income tax return Exclusión en las posesiones (territorios no autónomos) de los Estados Unidos. How to amend federal income tax return Límite del crédito. How to amend federal income tax return   A menos que decida no presentar el Formulario 1116 (vea Excepción , más adelante), el crédito por impuestos extranjeros pagados no puede superar los impuestos a pagar al gobierno de los Estados Unidos (línea 44 del Formulario 1040), multiplicados por una fracción. How to amend federal income tax return El numerador de esta fracción será los ingresos tributables de fuentes fuera de los Estados Unidos. How to amend federal income tax return El denominador será el total de los ingresos tributables de fuentes en los Estados Unidos y en el extranjero. How to amend federal income tax return Vea la Publicación 514, en inglés, para más información. How to amend federal income tax return Cómo reclamar el crédito. How to amend federal income tax return   Complete el Formulario 1116 y adjúntelo al Formulario 1040. How to amend federal income tax return Anote el crédito en la línea 47 del Formulario 1040. How to amend federal income tax return Excepción. How to amend federal income tax return   No necesita llenar el Formulario 1116 para reclamar el crédito si se dan todas las siguientes condiciones: Todos sus ingresos brutos de fuentes en el extranjero provienen de intereses y dividendos y dichos ingresos en su totalidad más los impuestos extranjeros que se pagaron sobre esos ingresos se les informaron a usted en el Formulario 1099-INT, Formulario 1099-DIV o en el Anexo K-1 (o un documento similar sustitutivo). How to amend federal income tax return Si usted tuvo ingreso de dividendos provenientes de participación en acciones, usted mantuvo en tenencia dichas acciones por lo menos 16 dias. How to amend federal income tax return No está presentando el Formulario 4563 ni excluyendo ingresos provenientes de fuentes en Puerto Rico. How to amend federal income tax return El total de los impuestos extranjeros no era superior a $300 ($600 si es casado que presenta una declaración conjunta). How to amend federal income tax return Todos sus impuestos extranjeros fueron: Adeudados legalmente y no reunían los requisitos para un reembolso y Pagados a países que son reconocidos como tal por los Estados Unidos y que no apoyan el terrorismo. How to amend federal income tax return Más información. How to amend federal income tax return   Para información más detallada acerca del crédito y estos requisitos, vea las Instrucciones del Formulario 1116, en inglés. How to amend federal income tax return Crédito por Intereses Hipotecarios El crédito por intereses hipotecarios tiene la finalidad de ayudar a personas de bajos recursos a comprar una vivienda. How to amend federal income tax return Si reúne los requisitos, puede reclamar el crédito cada año para una parte de los intereses hipotecarios de vivienda que pague. How to amend federal income tax return Quién reúne los requisitos. How to amend federal income tax return   Tal vez pueda reclamar el crédito si un gobierno estatal o local le emitió un certificado de crédito hipotecario que reúne los requisitos (MCC, por sus siglas en inglés). How to amend federal income tax return Generalmente, un MCC se emite sólo en relación con una nueva hipoteca para la compra de su vivienda principal. How to amend federal income tax return Cantidad del crédito. How to amend federal income tax return   Calcule su crédito en el Formulario 8396. How to amend federal income tax return Si la cantidad del préstamo hipotecario es igual (o menor que) a la cantidad adeudada confirmada (préstamo) que aparece en el MCC, anote en la línea 1 del Formulario 8396 todos los intereses que haya pagado sobre la hipoteca durante el año. How to amend federal income tax return   Si la cantidad del préstamo hipotecario es mayor que la cantidad adeudada confirmada que aparece en el MCC, puede calcular el crédito sólo sobre una parte de los intereses que haya pagado. How to amend federal income tax return Para encontrar la cantidad que debe anotar en la línea 1, multiplique por la siguiente fracción el total de los intereses que haya pagado sobre una hipoteca a lo largo del año. How to amend federal income tax return      Cantidad adeudada confirmada que aparece en el MCC     Cantidad original de la hipoteca      Límite basado en la tasa de crédito. How to amend federal income tax return   Si la tasa de crédito del certificado es superior al 20%, el crédito que se le permita no puede sobrepasar $2,000. How to amend federal income tax return Si dos o más personas (que no sean un matrimonio que presente una declaración conjunta) tienen una participación en la vivienda a la que se refiere el MCC, este límite de $2,000 tiene que dividirse según la participación de cada persona. How to amend federal income tax return Vea la Publicación 530, en inglés, para información adicional. How to amend federal income tax return Traspasos a un año posterior. How to amend federal income tax return   El crédito (luego de aplicar el límite basado en la tasa de crédito) también está sujeto a un límite basado en el impuesto calculado en el Formulario 8396. How to amend federal income tax return Si el crédito permitido disminuye a causa de este límite sobre los impuestos adeudados, puede traspasar la parte del crédito que no haya utilizado a los 3 próximos años o hasta que se utilice en su totalidad, lo que ocurra primero. How to amend federal income tax return   Si está sujeto al límite de los $2,000 debido a que la tasa de crédito del certificado es superior al 20%, no puede traspasar a un año posterior ninguna cantidad superior a $2,000 (o, en el caso de que tenga que dividir el crédito, la parte de los $2,000 que le corresponda). How to amend federal income tax return Cómo reclamar el crédito. How to amend federal income tax return    Calcule el crédito de 2013, y toda cantidad que se haya traspasado a 2014, en el Formulario 8396 y adjúntelo al Formulario 1040. How to amend federal income tax return Cerciórese de incluir todo crédito traspasado, correspondiente a 2010, 2011 y 2012. How to amend federal income tax return   Incluya el crédito en el total de la línea 53 del Formulario 1040. How to amend federal income tax return Marque el recuadro c y escriba “8396” en la línea al lado de dicho recuadro. How to amend federal income tax return Reducción de la deducción por intereses sobre una hipoteca de vivienda. How to amend federal income tax return   Si detalla sus deducciones en el Anexo A del Formulario 1040, tiene que restar la cantidad del crédito por intereses hipotecarios, indicada en la línea 3 del Formulario 8396, de la deducción por intereses sobre una hipoteca de vivienda. How to amend federal income tax return Tiene que hacerlo aunque parte de dicha cantidad se traspase a 2014. How to amend federal income tax return Para más información sobre la deducción por intereses sobre una hipoteca de vivienda, vea el capítulo 23. How to amend federal income tax return Recuperación del subsidio hipotecario federal. How to amend federal income tax return   Si recibió un MCC junto con el préstamo hipotecario, podría verse obligado a recuperar (reintegrar) todo o parte del beneficio que haya recibido de ese programa. How to amend federal income tax return Se le podría exigir esta recuperación si vende o enajena su vivienda con ganancias durante los 9 años siguientes al cierre de su préstamo hipotecario. How to amend federal income tax return Vea las Instrucciones para el Formulario 8828, disponibles en inglés, y el capítulo 15 para más información. How to amend federal income tax return Más información. How to amend federal income tax return   Para información más detallada acerca del crédito, vea las instrucciones del Formulario 8396, en inglés. How to amend federal income tax return Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores La ley tributaria concede un trato especial a ciertos tipos de ingresos y permite deducciones y créditos especiales para algunos tipos de gastos. How to amend federal income tax return Si se beneficia de estas leyes, podría verse obligado a pagar por lo menos una cantidad mínima de impuestos además de cualquier otro impuesto sobre estas partidas. How to amend federal income tax return A esto se le llama impuesto mínimo alternativo (AMT, por sus siglas en inglés). How to amend federal income tax return El trato especial de ciertas partidas de ingresos y gastos sólo le permite aplazar el pago de los impuestos hasta un año posterior. How to amend federal income tax return Si pagó el impuesto mínimo alternativo en años anteriores a causa de estas partidas tributarias postergadas, tal vez pueda reclamar un crédito por el impuesto mínimo de años anteriores, a favor del impuesto habitual del año en curso. How to amend federal income tax return Quizás pueda reclamar un crédito y aplicarlo a favor del impuesto habitual si en 2012 tuvo: Impuesto mínimo alternativo adeudado y ajustes o partidas con beneficio tributario que no sean conceptos a excluirse, Un crédito del impuesto mínimo que traspase a 2013 o Un crédito no permitido por vehículos eléctricos calificados. How to amend federal income tax return Cómo reclamar el crédito. How to amend federal income tax return    Calcule el crédito no reembolsable de 2013 (de haberlo), y toda cantidad que se haya traspasado a 2014, en el Formulario 8801 y adjúntelo al Formulario 1040. How to amend federal income tax return Incluya el crédito en el total de la línea 53 del Formulario 1040 y marque el recuadro b. How to amend federal income tax return Puede traspasar a años posteriores, hasta agotarlo, todo crédito del impuesto mínimo de años anteriores que no se haya utilizado. How to amend federal income tax return Información adicional. How to amend federal income tax return   Para más información sobre el crédito, vea las Instrucciones del Formulario 8801, en inglés. How to amend federal income tax return Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Es posible que pueda tomar este crédito si, en 2013, puso en uso por fines de negocios o personales un vehículo enchufable con motor de dirección eléctrica o un vehículo eléctrico enchufable de dos o tres ruedas y dicho vehículo reúne los requisitos. How to amend federal income tax return Vehículos enchufables con motor de dirección eléctrica y que reúnen los requisitos. How to amend federal income tax return   El vehículo reúne los requisitos si es un vehículo nuevo con, por lo menos, cuatro llantas que: Es impulsado en su mayoría por un motor eléctrico que funciona con electricidad generada por una batería que tenga una capacidad de no menos de 4 kilovatios-horas y se puede recargar mediante una fuente externa de energía y El peso bruto del vehículo es menos de 14,000 libras. How to amend federal income tax return Vehículos eléctricos enchufables de dos o tres ruedas que reúnen los requisitos. How to amend federal income tax return   El vehículo reúne los requisitos si es un vehículo nuevo con dos o tres ruedas que: Tiene la capacidad de llegar a una velocidad de 45 millas por hora o más, Es impulsado en su mayoría por un motor eléctrico que funciona con electricidad generada por una batería que tenga una capacidad de no menos de 2. How to amend federal income tax return 5 kilovatios-horas y se puede recargar mediante una fuente externa de energía y El peso bruto del vehículo es menos de 14,000 libras. How to amend federal income tax return Certificación y otros requisitos   Generalmente, puede basarse en la certificación del fabricante al IRS (o en el caso de un fabricante extranjero, en la certificación del distribuidor doméstico) para saber si la marca, modelo y años específicos de un vehículo reúnen los requisitos del crédito y, si es aplicable, la cantidad del crédito para el cual califica. How to amend federal income tax return Sin embargo, si el IRS publica un aviso anunciando que la certificación de alguna marca, modelo y año ha sido retirada, usted no puede basarse en la certificación del vehículo si fue comprado después de la fecha de la publicación del aviso del retiro. How to amend federal income tax return   También tiene que cumplir los requisitos siguientes para calificar para el crédito: Usted es el dueño del vehículo. How to amend federal income tax return Si el vehículo es arrendado, sólo el arrendador, y no el arrendatario, tiene derecho al crédito. How to amend federal income tax return El vehículo fue puesto en servicio en 2013. How to amend federal income tax return El vehículo es fabricado principalmente para uso en calles, caminos y carreteras públicas. How to amend federal income tax return El uso original del vehículo comenzó con usted. How to amend federal income tax return Adquirió el vehículo para utilizarlo usted mismo o para el arrendamiento a un tercero y no para revenderlo. How to amend federal income tax return En el caso de un vehículo eléctrico enchufable de dos o tres ruedas que reúna los requisitos, el vehículo tiene que haber sido adquirido después de 2011 y antes de 2014. How to amend federal income tax return Utiliza el vehículo principalmente en los Estados Unidos. How to amend federal income tax return Cómo reclamar el crédito. How to amend federal income tax return   Para tomar el crédito, tiene que completar el Formulario 8936 y adjuntarlo a su Formulario 1040. How to amend federal income tax return Incluya el crédito en el total de la línea 53 del Formulario 1040. How to amend federal income tax return Marque el recuadro c y anote “8936” en la línea al lado de dicho recuadro. How to amend federal income tax return    Más información. How to amend federal income tax return   Para más información acerca del crédito, vea las instrucciones del Formulario 8936, en inglés. How to amend federal income tax return Créditos por Energía de la Propiedad Residencial Podría tener derecho a uno o los dos siguientes créditos si hizo mejoras para conservar energía en su vivienda ubicada en los Estados Unidos en 2013. How to amend federal income tax return Crédito tributario por energía de la propiedad no empresarial. How to amend federal income tax return Crédito de eficiencia energética para propiedades residenciales. How to amend federal income tax return Si es integrante de un comité de administración de condominios para un condominio del que sea dueño o inquilino-accionista de una sociedad anónima de cooperativa de viviendas, se considera que ha pagado la parte proporcionada que le corresponde de todo costo de tal comité o sociedad anónima para fines de estos créditos. How to amend federal income tax return Crédito tributario por energía de la propiedad no empresarial. How to amend federal income tax return   Tal vez pueda tomar un crédito igual a la suma de: El 10% de los costos pagados para mejoras de eficiencia energética instaladas en 2013 y Todo costo pagado o incurrido para energía de la propiedad residencial en 2013. How to amend federal income tax return   Existe un límite vitalicio de $500 para todos los años posteriores al año 2005, de lo que sólo $200 pueden ser por ventanas; $50 por un ventilador de circulación de aire principal avanzado; $150 por un calentador de agua a base de gas natural propano o petróleo; y $300 por cualquier artículo de eficiencia energética para propiedades residenciales. How to amend federal income tax return Si la cantidad total de los créditos tributarios por energía de la propiedad no empresarial que ha tomado en años previos (después del 2005) es más de $500, no puede tomar este crédito en el año 2013. How to amend federal income tax return Las mejoras de eficiencia energética que reúnen los requisitos son las siguientes mejoras siempre y cuando sean nuevas, se espere que sigan en uso por lo menos 5 años y cumplan determinados requisitos de la eficiencia energética: Todo material aislante o sistema que haya sido diseñado expresa y principalmente para reducir la pérdida o el aumento de temperatura (calentamiento) en una vivienda. How to amend federal income tax return Ventanas exteriores (incluidos tragaluces). How to amend federal income tax return Puertas exteriores. How to amend federal income tax return Todo techo de metal o asfalto que tenga capas pigmentadas o gránulos de enfriamiento adecuados que hayan sido diseñados expresa y principalmente para reducir el aumento de temperatura (calentamiento) de la vivienda. How to amend federal income tax return Se considera que la propiedad de energía residencial es cualquiera de los siguientes aparatos: Determinados calentadores eléctricos de agua con bomba de calor, bombas de calor eléctricas, acondicionadores de aire centrales, calentadores de agua a gas natural, propano o petróleo; y estufas que consumen combustibles de biomasa. How to amend federal income tax return Calderas de gas natural, propano o petróleo que reúnen los requisitos; y calderas de agua caliente a gas natural, propano o petróleo que reúnen los requisitos. How to amend federal income tax return Determinados ventiladores de circulación de aire principal avanzados que sean componentes de las calderas de gas natural, propano o petróleo. How to amend federal income tax return Crédito por energía eficaz de la propiedad residencial. How to amend federal income tax return   Quizás pueda tomar un crédito del 30% de los costos de propiedad eléctrica de energía solar, propiedad de calentamiento de agua por energía solar, propiedad de pilas de combustible, propiedad eólica de menor tamaño y propiedad de bomba de calor geotérmico. How to amend federal income tax return En el caso de costos pagados por propiedad de pilas de combustible que reúne los requisitos, la cantidad del crédito está limitada a $500 por cada medio kilovatio de capacidad de dicha propiedad. How to amend federal income tax return Reducción en la base. How to amend federal income tax return   Tiene que reducir la base de su vivienda por la cantidad de todo crédito permitido. How to amend federal income tax return Cómo reclamar el crédito. How to amend federal income tax return   Complete el Formulario 5695 y adjúntelo al Formulario 1040. How to amend federal income tax return Anote el crédito en la línea 52 del Formulario 1040. How to amend federal income tax return Información adicional. How to amend federal income tax return   Para más información sobre estos créditos, vea las instrucciones del Formulario 5695, en inglés. How to amend federal income tax return Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Podría reclamar este crédito si usted, o su cónyuge si presenta una declaración conjunta, hizo: Aportaciones (que no sean reinversiones) a un arreglo IRA tradicional o un arreglo Roth IRA, Aplazamientos optativos a un plan conforme a la sección 401(k) o 403(b) (incluidas aportaciones a un arreglo designado Roth) o a un plan SEP, SIMPLE o plan gubernamental conforme a la sección 457, Aportaciones voluntarias del empleado a un plan de jubilación que reúna los requisitos (incluido el Thrift Savings Plan (Cuenta de Ahorros de Jubilación) para empleados del gobierno federal) o Aportaciones a un plan conforme a la sección 501(c)(18)(D). How to amend federal income tax return No obstante, no puede reclamar el crédito si se da cualquiera de las siguientes situaciones: La cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A es mayor de $29,500 ($44,250 si es cabeza de familia; $59,000 si es casado que presenta una declaración conjunta). How to amend federal income tax return La persona que hizo la aportación o el aplazamiento optativo que reúne los requisitos (a) nació después del 1 de enero de 1996, (b) ha sido declarado como dependiente en la declaración de impuestos de 2013 de otra persona o (c) era estudiante (se define a continuación). How to amend federal income tax return Estudiante. How to amend federal income tax return   Usted era estudiante si, durante alguna parte de cada uno de 5 meses del año natural de 2013: Estaba matriculado en una escuela como estudiante a tiempo completo o Tomó un curso a tiempo completo de capacitación agrícola ofrecido en terreno por una escuela o por una agencia del estado, condado o gobierno local. How to amend federal income tax return Escuela. How to amend federal income tax return   El término “escuela” abarca escuelas politécnicas, profesionales e industriales. How to amend federal income tax return Una escuela no incluye un curso de capacitación en el trabajo, escuela por correspondencia, ni escuelas que ofrecen cursos sólo por Internet. How to amend federal income tax return Cómo reclamar el crédito. How to amend federal income tax return   Calcule el crédito en el Formulario 8880. How to amend federal income tax return Anote el crédito en la línea 50 del Formulario 1040 o la línea 32 del Formulario 1040A y adjunte el Formulario 8880 a su declaración. How to amend federal income tax return Más información. How to amend federal income tax return   Para más información sobre el crédito, vea las instrucciones del Formulario 8880, disponibles en inglés. How to amend federal income tax return Créditos Reembolsables Los créditos explicados en esta parte del capítulo se tratan como pagos de impuestos. How to amend federal income tax return Si el total de estos créditos, impuestos federales sobre el ingreso retenidos y pagos de su impuesto estimado es mayor al total de sus impuestos, se le puede reembolsar el excedente. How to amend federal income tax return Crédito por el Impuesto sobre Ganancias de Capital no Distribuidas Tiene que incluir en los ingresos toda cantidad que le hayan asignado sociedades inversionistas reglamentadas (comúnmente llamadas fondos mutuos) o sociedades de inversión inmobiliaria (REIT, por sus siglas en inglés) como distribuciones de ganancias de capital, aunque de hecho no la haya recibido. How to amend federal income tax return Si el fondo mutuo o sociedad de inversión inmobiliaria pagó impuestos sobre la ganancia de capital, se le permite un crédito por los impuestos ya que se considera que usted lo pagó. How to amend federal income tax return El fondo mutuo o sociedad de inversión inmobiliaria le enviará el Formulario 2439 indicando su parte de las ganancias de capital no distribuidas y los impuestos pagados, de haberlos. How to amend federal income tax return Cómo reclamar el crédito. How to amend federal income tax return   Para reclamar el crédito, adjunte la Copia B del Formulario 2439 a su Formulario 1040. How to amend federal income tax return Incluya la cantidad de la casilla 2 de su Formulario 2439 en el total de la línea 71 del Formulario 1040 y marque la casilla a. How to amend federal income tax return Más información. How to amend federal income tax return   Vea Distribuciones de Ganancias de Capital , en el capítulo 8 para más información sobre ganancias de capital no distribuidas. How to amend federal income tax return Crédito Tributario por Cobertura del Seguro Médico Tal vez pueda reclamar este crédito para cualquier mes en el que se cumplan todos los siguientes requisitos el primer día del mes: Tenía derecho, como beneficiario, a recibir pagos de asistencia de ajuste comercial (TAA, por sus siglas en inglés), pagos de asistencia alternativa de ajuste comercial (ATAA, por sus siglas en inglés), pagos de asistencia de ajuste comercial relacionados con el reempleo (RTAA, por sus siglas en inglés) o una pensión de la Pension Benefit Guaranty Corporation (Corporación de garantía de beneficios de pensiones o PBGC, por sus siglas en inglés, y definida más adelante); o si era un miembro calificado de la familia de uno de estos individuos cuando dicho individuo falleció o cuando se finalizó su divorcio con uno de estos individuos. How to amend federal income tax return Usted y/o los miembros de su familia estaban cubiertos por un plan de seguro médico que reúne los requisitos y por el cual pagó la totalidad de las primas o su parte correspondiente directamente a dicho plan o al U. How to amend federal income tax return S. How to amend federal income tax return Treasury— HCTC (Tesoro de los Estados Unidos, Crédito por cobertura del seguro médico). How to amend federal income tax return No estaba inscrito en la Parte A, B o C del seguro Medicare o estaba inscrito en el programa Medicare pero su familia reunió los requisitos para el HCTC. How to amend federal income tax return No estaba inscrito en el programa Medicaid ni en el Children's Health Insurance Program (Programa de seguro médico para niños, (CHIP, por sus siglas en inglés)). How to amend federal income tax return No estaba inscrito en el programa Federal Employees Health Benefits (Seguro médico para empleados federales o FEHBP, por sus siglas en inglés) ni tenía derecho a recibir beneficios conforme al sistema médico militar de los EE. How to amend federal income tax return UU. How to amend federal income tax return (conocido en inglés como TRICARE). How to amend federal income tax return No estaba encarcelado por las autoridades federales, estatales o locales. How to amend federal income tax return Su empleador no pagó el 50% o más del costo de la cobertura. How to amend federal income tax return No recibió una reducción del 65% de una prima de COBRA de parte de su antiguo empleador o administrador de COBRA. How to amend federal income tax return Sin embargo, no puede tomar el crédito si otra persona lo puede reclamar a usted como dependiente en su declaración de impuestos de 2013. How to amend federal income tax return Si cumple todas estas condiciones, tal vez pueda tomar un crédito de hasta el 72. How to amend federal income tax return 5% de la cantidad que usted pagó directamente a un plan de salud calificado para usted y todo miembro de familia que reunió los requisitos. How to amend federal income tax return No puede tomar el crédito en el caso de primas de seguro sobre cobertura si en realidad fueron pagadas mediante una National Emergency Grant (Subvención para Emergencias Nacionales). How to amend federal income tax return La cantidad pagada por cobertura de seguro médico calificada tiene que reducirse por toda distribución de una cuenta Archer MSA de ahorros médicos u otra cuenta de ahorros para gastos médicos que se haya utilizado para pagar por dicha cobertura. How to amend federal income tax return Puede tomar este crédito y anotarlo en la declaración de impuestos o solicitar que se pague por adelantado en nombre suyo a su compañía de seguros. How to amend federal income tax return Si se paga el crédito por adelantado en nombre suyo, aquella cantidad disminuye la cantidad del crédito que se pueda declarar en la declaración de impuestos. How to amend federal income tax return Beneficiarios de la TAA. How to amend federal income tax return   Se considera que tiene derecho a la TAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted: Recibió una asignación por reajuste comercial o Hubiera tenido derecho a recibir una asignación de esta índole salvo que no había agotado todos los derechos al seguro por desempleo (con excepción de toda compensación adicional que se pague con fondos estatales y no se reembolse con fondos federales) que le correspondiera recibir (o correspondería recibir si los solicitara). How to amend federal income tax return Ejemplo. How to amend federal income tax return   Recibió una asignación por ajuste comercial para el mes de enero de 2013. How to amend federal income tax return Tenía derecho a recibir la TAA el primer día de enero y febrero. How to amend federal income tax return Beneficiarios de la alternativa TAA. How to amend federal income tax return   Se considera que es un recipiente de la alternativa TAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted recibió beneficios conforme a un programa de asistencia alternativa de ajuste comercial para empleados mayores de edad establecido por el Departamento de Trabajo. How to amend federal income tax return Ejemplo. How to amend federal income tax return   Recibió beneficios conforme a un programa de asistencia alternativa de ajuste comercial para empleados mayores de edad para el mes de octubre de 2013. How to amend federal income tax return El Departamento de Trabajo estableció el programa. How to amend federal income tax return Tenía derecho como beneficiario a recibir la alternativa TAA el primer día de octubre y noviembre. How to amend federal income tax return Beneficiarios de la RTAA. How to amend federal income tax return   Se considera que tiene derecho a la RTAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted recibió beneficios conforme a un programa de asistencia de ajuste comercial relacionados con el reempleo para empleados mayores establecido por el Departamento de Trabajo. How to amend federal income tax return Beneficiarios de una pensión de la PBGC. How to amend federal income tax return   Se considera que tiene derecho como beneficiario a una pensión de la PBGC el primer día del mes si se dan las dos condiciones siguientes: Tenía 55 años de edad o más el primer día del mes. How to amend federal income tax return Recibió beneficios para dicho mes pagados por la PBGC conforme al Título IV de la Employee Retirement Income Security Act of 1974 (Ley de Seguridad de los Ingresos de Jubilación del Empleado de 1974 o ERISA, por sus siglas en inglés). How to amend federal income tax return Si recibió un pago de suma global de la PGBC después del 5 de agosto de 2002, cumple el requisito (2) anterior para todo mes en el que habría recibido un beneficio de la PBGC si no hubiese recibido el pago de suma global. How to amend federal income tax return Cómo reclamar el crédito. How to amend federal income tax return   Para tomar el crédito, tiene que completar el Formulario 8885 y adjuntarlo al Formulario 1040. How to amend federal income tax return Incluya el crédito en el total de la línea 71 del Formulario 1040 y marque el recuadro c. How to amend federal income tax return   Tiene que adjuntar cuentas de seguro de salud (o cupones de pago de COBRA) y pruebas de pago correspondientes a toda cantidad que se incluya en la línea 2 del Formulario 8885. How to amend federal income tax return Para información adicional, vea la Publicación 502 o el Formulario 8885, ambos en inglés. How to amend federal income tax return Más información. How to amend federal income tax return   Si desea ver las definiciones y los requisitos especiales, incluyendo los que se refieren a planes de seguro médico que reúnan los requisitos, familiares que podrían darle derecho al crédito (familiares calificados), el efecto de determinados sucesos importantes en la vida y planes de seguro médico provistos por el empleador, vea la Publicación 502 y las instrucciones del Formulario 8885, ambas en inglés. How to amend federal income tax return Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria La mayoría de los empleadores tienen que retener el impuesto del Seguro Social de los salarios de sus empleados. How to amend federal income tax return Si trabaja para un empleador ferroviario, dicho empleador tiene que retener el impuesto de jubilación ferroviaria (RRTA, por sus siglas en inglés) de nivel 1 y de nivel 2. How to amend federal income tax return Si trabajó para dos o más empleadores en 2013, es posible que hayan retenido de su salario demasiado impuesto del Seguro Social. How to amend federal income tax return Si uno o mas de esos empleadores era un empleador ferroviario, también es posible que se le haya retenido demasiado impuesto de jubilación ferroviaria de nivel 1 a la tasa de 6. How to amend federal income tax return 2%. How to amend federal income tax return Puede declarar el impuesto del Seguro Social o impuesto de jubilación ferroviaria de nivel 1 en exceso, aplicándolo como crédito a favor de los impuestos sobre los ingresos cuando presente su declaración. How to amend federal income tax return Para el impuesto RRTA de nivel 1, utilice únicamente la porción de impuesto de RRTA de nivel 1 que fue gravado a la tasa impositiva de 6. How to amend federal income tax return 2% al calcular si el exceso de impuesto de RRTA de nivel 1 fue retenido, no incluya ninguna porción del impuesto de RRTA de nivel 1 que fue retenido a la tasa impositiva de Medicare (1. How to amend federal income tax return 45%) o al a tasa impositiva del Impuesto Adicional del Medicare (0. How to amend federal income tax return 9%). How to amend federal income tax return En la siguiente tabla aparecen la cantidad máxima de salario sujeto a impuestos y la cantidad máxima de impuestos que debió haberse retenido para 2013. How to amend federal income tax return Tipo de impuesto Salario  máximo  sujeto a  impuestos Impuesto máximo que debió haberse retenido Seguro Social o  RRTA de nivel 1 $113,700 $7,049. How to amend federal income tax return 40 RRTA de nivel 2 $84,300 $3,709. How to amend federal income tax return 20 Todo salario está sujeto a la retención de impuestos al Medicare. How to amend federal income tax return   Utilice el Formulario 843, Claim for Refund and Request for Abatement (Solicitud de reembolso y reducción de impuestos), en inglés, para solicitar un reembolso del impuesto en exceso de la jubilación ferroviaria de nivel 2. How to amend federal income tax return Cerciórese de adjuntar una copia de todos los Formularios W-2 que tenga. How to amend federal income tax return Use la hoja de trabajo 3-3 de la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para poder calcular la cantidad en exceso. How to amend federal income tax return Error del empleador. How to amend federal income tax return   Si cualquier empleador le retuvo demasiados impuestos del Seguro Social o de la jubilación ferroviaria de nivel 1, no puede reclamar el exceso y aplicarlo como un crédito a favor de los impuestos sobre el ingreso. How to amend federal income tax return El empleador debe ajustarle los impuestos. How to amend federal income tax return Si el empleador no ajusta la recaudación en exceso, puede solicitar un reembolso utilizando el Formulario 843. How to amend federal income tax return Declaración conjunta. How to amend federal income tax return   Si presenta una declaración conjunta, no puede añadir a la cantidad retenida de su salario los impuestos del Seguro Social ni los de la jubilación ferroviaria de nivel 1 retenidos del salario de su cónyuge. How to amend federal income tax return Calcule por separado la retención que le corresponda a usted y la que corresponda a su cónyuge para determinar si se le han retenido impuestos en exceso a cualquiera de los dos. How to amend federal income tax return Cómo calcular el crédito si no trabajó para una empresa ferroviaria. How to amend federal income tax return   Si no trabajó para una empresa ferroviaria en 2013, calcule el crédito de la siguiente forma: 1. How to amend federal income tax return Sume todos los impuestos del Seguro Social retenidos (pero no más de $7,049. How to amend federal income tax return 40 por cada empleador). How to amend federal income tax return Anote el total aquí   2. How to amend federal income tax return Anote todo impuesto no retenido del Seguro Social sobre propinas o seguro de vida colectivo a término que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT”   3. How to amend federal income tax return Sume las líneas 1 y 2. How to amend federal income tax return Si el total es $7,049. How to amend federal income tax return 40 o menos, no siga. How to amend federal income tax return No puede reclamar el crédito   4. How to amend federal income tax return Límite sobre los impuestos del Seguro Social 7,049. How to amend federal income tax return 40 5. How to amend federal income tax return Crédito. How to amend federal income tax return De la línea 3, reste la línea 4. How to amend federal income tax return Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $ Ejemplo. How to amend federal income tax return Está casado y presenta una declaración conjunta con su cónyuge quien no recibió ingresos brutos en 2013. How to amend federal income tax return Durante 2013, usted trabajó para la empresa Brown Technology Company y ganó un salario de $60,000. How to amend federal income tax return Le retuvieron impuestos del Seguro Social de $3,720. How to amend federal income tax return También trabajó para otro empleador en 2013 y ganó un salario de $55,000. How to amend federal income tax return De dicho salario, le retuvieron $3,410 de impuestos del Seguro Social. How to amend federal income tax return Como trabajó para más de un empleador y el total de su salario superó los $113,700, puede tomar un crédito de $80. How to amend federal income tax return 60 por los impuestos del Seguro Social retenidos en exceso. How to amend federal income tax return 1. How to amend federal income tax return Sume todo impuesto del Seguro Social retenido (pero no más de $7,049. How to amend federal income tax return 40 por cada empleador). How to amend federal income tax return Anote el total aquí $7,130. How to amend federal income tax return 00 2. How to amend federal income tax return Anote todo impuesto no retenido del Seguro Social sobre propinas o seguro de vida colectivo a término que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT” −0− 3. How to amend federal income tax return Sume las líneas 1 y 2. How to amend federal income tax return Si el total es $7,049. How to amend federal income tax return 40 o menos, no siga. How to amend federal income tax return No puede reclamar el crédito 7,130. How to amend federal income tax return 00 4. How to amend federal income tax return Límite sobre los impuestos del Seguro Social 7,049. How to amend federal income tax return 40 5. How to amend federal income tax return Crédito. How to amend federal income tax return De la línea 3, reste la línea 4. How to amend federal income tax return Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $80. How to amend federal income tax return 60 Cómo calcular el crédito si trabajó para una empresa ferroviaria. How to amend federal income tax return   Si fue empleado ferroviario en algún momento durante 2013, calcule el crédito de la siguiente forma: 1. How to amend federal income tax return Sume todos los impuestos del Seguro Social y de la jubilación ferroviaria de nivel 1 retenidos a la tasa de 6. How to amend federal income tax return 2% (pero no más de $7,049. How to amend federal income tax return 40 por cada empleador). How to amend federal income tax return Anote el total aquí   2. How to amend federal income tax return Anote todos los impuestos no retenidos del Seguro Social y de la jubilación ferroviaria de nivel 1 sobre propinas o seguro de vida colectivo que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT”   3. How to amend federal income tax return Sume las líneas 1 y 2. How to amend federal income tax return Si el total es $7,049. How to amend federal income tax return 40 o menos, no siga. How to amend federal income tax return No puede reclamar el crédito   4. How to amend federal income tax return Límite sobre los impuestos del Seguro Social y de la jubilación ferroviaria de nivel 1 7,049. How to amend federal income tax return 40 5. How to amend federal income tax return Crédito. How to amend federal income tax return De la línea 3, reste la línea 4. How to amend federal income tax return Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $ Cómo reclamar el crédito. How to amend federal income tax return   Anote el crédito en la línea 69 del Formulario 1040 o inclúyalo en el total de la línea 41 del Formulario 1040A. How to amend federal income tax return Más información. How to amend federal income tax return   Para información adicional sobre el crédito, vea la Publicación 505, en inglés. How to amend federal income tax return Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Foreign Account Tax Compliance Act

ALERT  

Regulations coordinating chapters 3, 4, 61, and section 3406 of the Internal Revenue Code and revising the final FATCA regulations have been posted to the Federal Register for publication.

See below for links to the new final and temporary regulations (and the associated notices of proposed rulemaking by cross-reference). Please note: Clicking any of the Federal Register publication links below will direct you first to an intermediate web page advising that you are leaving the IRS website. Click the button indicating you wish to leave the IRS website. 

Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment Pages 12725 - 12809 [FR DOC # 2014-03991]

Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities Pages 12811 - 12865 [FR DOC # 2014-03967]

Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities Pages 12867 - 12878 [FR DOC # 2014-03960]

Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations Pages 12879 - 12888 [FR DOC # 2014-03990]

The following FATCA Forms and Instructions for 2014 are now available on the IRS.GOV Forms and Publications Website:  

  • Form 1042 - Use the 2013 form.  Learn more.
  • Form 1042-S
  • Form 8966
  • Form W-8BEN - Use the 2013 form.  Learn more.
  • Instructions to Form W-8BEN
  • Form W-8ECI
  • Instructions to Form W-8ECI

Click here to access IRS.GOV Forms and Publications Website.

The provisions commonly known as the Foreign Account Tax Compliance Act (FATCA) became law in March 2010.
  • FATCA targets tax non-compliance by U.S. taxpayers with foreign accounts
  • FATCA focuses on reporting:
 
  • By U.S. taxpayers about certain foreign financial accounts and offshore assets
 
  • By foreign financial institutions about financial accounts held by U.S. taxpayers or foreign entities in which U.S. taxpayers hold a substantial ownership interest
  • The objective of FATCA is the reporting of foreign financial assets; withholding is the cost of not reporting.
Individuals
 
Financial Institutions
 
Governments

 
U.S. individual taxpayers must report information about certain foreign financial accounts and offshore assets on Form 8938 and attach it to their income tax return, if the total asset value exceeds the appropriate reporting threshold.


Form 8938 reporting is in addition to FBAR reporting.
 

 
   
Foreign
To avoid being withheld upon, a foreign financial institution may register with the IRS, obtain a Global Intermediary Identification Number (GIIN) and report certain information on U.S. accounts to the IRS.

U.S.
U.S. financial institutions and other U.S withholding agents must both withhold 30% on certain payments to foreign entities that do not document their FATCA status and report information about certain non-financial foreign entities.
 
   
If a jurisdiction enters into an Intergovernmental Agreement (IGA) to implement FATCA, the reporting and other compliance burdens on the financial institutions in the jurisdiction may be simplified. Such financial institutions will not be subject to withholding under FATCA.
 

 

Page Last Reviewed or Updated: 19-Mar-2014

The How To Amend Federal Income Tax Return

How to amend federal income tax return 4. How to amend federal income tax return   Foreign Earned Income and Housing: Exclusion – Deduction Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Who Qualifies for the Exclusions and the Deduction? RequirementsTax Home in Foreign Country Bona Fide Residence Test Physical Presence Test Waiver of Time Requirements U. How to amend federal income tax return S. How to amend federal income tax return Travel Restrictions Foreign Earned Income Foreign Earned Income ExclusionLimit on Excludable Amount Choosing the Exclusion Foreign Housing Exclusion and DeductionHousing Amount Foreign Housing Exclusion Foreign Housing Deduction Married Couples Form 2555 and Form 2555-EZForm 2555-EZ Form 2555 Topics - This chapter discusses: Who qualifies for the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, The requirements that must be met to claim either exclusion or the deduction, How to figure the foreign earned income exclusion, and How to figure the foreign housing exclusion and the foreign housing deduction. How to amend federal income tax return Useful Items - You may want to see: Publication 519 U. How to amend federal income tax return S. How to amend federal income tax return Tax Guide for Aliens 570 Tax Guide for Individuals With Income from U. How to amend federal income tax return S. How to amend federal income tax return Possessions 596 Earned Income Credit (EIC) Form (and Instructions) 1040X Amended U. How to amend federal income tax return S. How to amend federal income tax return Individual Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion See chapter 7 for information about getting these publications and forms. How to amend federal income tax return Who Qualifies for the Exclusions and the Deduction? If you meet certain requirements, you may qualify for the foreign earned income and foreign housing exclusions and the foreign housing deduction. How to amend federal income tax return If you are a U. How to amend federal income tax return S. How to amend federal income tax return citizen or a resident alien of the United States and you live abroad, you are taxed on your worldwide income. How to amend federal income tax return However, you may qualify to exclude from income up to $97,600 of your foreign earnings. How to amend federal income tax return In addition, you can exclude or deduct certain foreign housing amounts. How to amend federal income tax return See Foreign Earned Income Exclusion and Foreign Housing Exclusion and Deduction, later. How to amend federal income tax return You also may be entitled to exclude from income the value of meals and lodging provided to you by your employer. How to amend federal income tax return See Exclusion of Meals and Lodging, later. How to amend federal income tax return Requirements To claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, you must meet all three of the following requirements. How to amend federal income tax return Your tax home must be in a foreign country. How to amend federal income tax return You must have foreign earned income. How to amend federal income tax return You must be one of the following. How to amend federal income tax return A U. How to amend federal income tax return S. How to amend federal income tax return citizen who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. How to amend federal income tax return A U. How to amend federal income tax return S. How to amend federal income tax return resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect and who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. How to amend federal income tax return A U. How to amend federal income tax return S. How to amend federal income tax return citizen or a U. How to amend federal income tax return S. How to amend federal income tax return resident alien who is physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months. How to amend federal income tax return See Publication 519 to find out if you are a U. How to amend federal income tax return S. How to amend federal income tax return resident alien for tax purposes and whether you keep that alien status when you temporarily work abroad. How to amend federal income tax return If you are a nonresident alien married to a U. How to amend federal income tax return S. How to amend federal income tax return citizen or resident alien, and both you and your spouse choose to treat you as a resident alien, you are a resident alien for tax purposes. How to amend federal income tax return For information on making the choice, see the discussion in chapter 1 under Nonresident Alien Spouse Treated as a Resident . How to amend federal income tax return Waiver of minimum time requirements. How to amend federal income tax return   The minimum time requirements for bona fide residence and physical presence can be waived if you must leave a foreign country because of war, civil unrest, or similar adverse conditions in that country. How to amend federal income tax return This is fully explained under Waiver of Time Requirements , later. How to amend federal income tax return   See Figure 4-A and information in this chapter to determine if you are eligible to claim either exclusion or the deduction. How to amend federal income tax return Tax Home in Foreign Country To qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, your tax home must be in a foreign country throughout your period of bona fide residence or physical presence abroad. How to amend federal income tax return Bona fide residence and physical presence are explained later. How to amend federal income tax return Tax Home Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. How to amend federal income tax return Your tax home is the place where you are permanently or indefinitely engaged to work as an employee or self-employed individual. How to amend federal income tax return Having a “tax home” in a given location does not necessarily mean that the given location is your residence or domicile for tax purposes. How to amend federal income tax return If you do not have a regular or main place of business because of the nature of your work, your tax home may be the place where you regularly live. How to amend federal income tax return If you have neither a regular or main place of business nor a place where you regularly live, you are considered an itinerant and your tax home is wherever you work. How to amend federal income tax return You are not considered to have a tax home in a foreign country for any period in which your abode is in the United States. How to amend federal income tax return However, your abode is not necessarily in the United States while you are temporarily in the United States. How to amend federal income tax return Your abode is also not necessarily in the United States merely because you maintain a dwelling in the United States, whether or not your spouse or dependents use the dwelling. How to amend federal income tax return “Abode” has been variously defined as one's home, habitation, residence, domicile, or place of dwelling. How to amend federal income tax return It does not mean your principal place of business. How to amend federal income tax return “Abode” has a domestic rather than a vocational meaning and does not mean the same as “tax home. How to amend federal income tax return ” The location of your abode often will depend on where you maintain your economic, family, and personal ties. How to amend federal income tax return Example 1. How to amend federal income tax return You are employed on an offshore oil rig in the territorial waters of a foreign country and work a 28-day on/28-day off schedule. How to amend federal income tax return You return to your family residence in the United States during your off periods. How to amend federal income tax return You are considered to have an abode in the United States and do not satisfy the tax home test in the foreign country. How to amend federal income tax return You cannot claim either of the exclusions or the housing deduction. How to amend federal income tax return Example 2. How to amend federal income tax return For several years, you were a marketing executive with a producer of machine tools in Toledo, Ohio. How to amend federal income tax return In November of last year, your employer transferred you to London, England, for a minimum of 18 months to set up a sales operation for Europe. How to amend federal income tax return Before you left, you distributed business cards showing your business and home addresses in London. How to amend federal income tax return You kept ownership of your home in Toledo but rented it to another family. How to amend federal income tax return You placed your car in storage. How to amend federal income tax return In November of last year, you moved your spouse, children, furniture, and family pets to a home your employer rented for you in London. How to amend federal income tax return Shortly after moving, you leased a car and you and your spouse got British driving licenses. How to amend federal income tax return Your entire family got library cards for the local public library. How to amend federal income tax return You and your spouse opened bank accounts with a London bank and secured consumer credit. How to amend federal income tax return You joined a local business league and both you and your spouse became active in the neighborhood civic association and worked with a local charity. How to amend federal income tax return Your abode is in London for the time you live there. How to amend federal income tax return You satisfy the tax home test in the foreign country. How to amend federal income tax return Please click here for the text description of the image. How to amend federal income tax return Figure 4–A Can I Claim the Exclusion or Deduction? Temporary or Indefinite Assignment The location of your tax home often depends on whether your assignment is temporary or indefinite. How to amend federal income tax return If you are temporarily absent from your tax home in the United States on business, you may be able to deduct your away-from-home expenses (for travel, meals, and lodging), but you would not qualify for the foreign earned income exclusion. How to amend federal income tax return If your new work assignment is for an indefinite period, your new place of employment becomes your tax home and you would not be able to deduct any of the related expenses that you have in the general area of this new work assignment. How to amend federal income tax return If your new tax home is in a foreign country and you meet the other requirements, your earnings may qualify for the foreign earned income exclusion. How to amend federal income tax return If you expect your employment away from home in a single location to last, and it does last, for 1 year or less, it is temporary unless facts and circumstances indicate otherwise. How to amend federal income tax return If you expect it to last for more than 1 year, it is indefinite. How to amend federal income tax return If you expect it to last for 1 year or less, but at some later date you expect it to last longer than 1 year, it is temporary (in the absence of facts and circumstances indicating otherwise) until your expectation changes. How to amend federal income tax return Once your expectation changes, it is indefinite. How to amend federal income tax return Foreign Country To meet the bona fide residence test or the physical presence test, you must live in or be present in a foreign country. How to amend federal income tax return A foreign country includes any territory under the sovereignty of a government other than that of the United States. How to amend federal income tax return The term “foreign country” includes the country's airspace and territorial waters, but not international waters and the airspace above them. How to amend federal income tax return It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. How to amend federal income tax return The term “foreign country” does not include Antarctica or U. How to amend federal income tax return S. How to amend federal income tax return possessions such as Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, the U. How to amend federal income tax return S. How to amend federal income tax return Virgin Islands, and Johnston Island. How to amend federal income tax return For purposes of the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, the terms “foreign,” “abroad,” and “overseas” refer to areas outside the United States and those areas listed or described in the previous sentence. How to amend federal income tax return American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residence or presence in a U. How to amend federal income tax return S. How to amend federal income tax return possession does not qualify you for the foreign earned income exclusion. How to amend federal income tax return You may, however, qualify for an exclusion of your possession income on your U. How to amend federal income tax return S. How to amend federal income tax return return. How to amend federal income tax return American Samoa. How to amend federal income tax return   There is a possession exclusion available to individuals who are bona fide residents of American Samoa for the entire tax year. How to amend federal income tax return Gross income from sources within American Samoa may be eligible for this exclusion. How to amend federal income tax return Income that is effectively connected with the conduct of a trade or business within American Samoa also may be eligible for this exclusion. How to amend federal income tax return Use Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, to figure the exclusion. How to amend federal income tax return Guam and the Commonwealth of the Northern Mariana Islands. How to amend federal income tax return   An exclusion will be available to residents of Guam and the Commonwealth of the Northern Mariana Islands if, and when, new implementation agreements take effect between the United States and those possessions. How to amend federal income tax return   For more information, see Publication 570. How to amend federal income tax return Puerto Rico and U. How to amend federal income tax return S. How to amend federal income tax return Virgin Islands Residents of Puerto Rico and the U. How to amend federal income tax return S. How to amend federal income tax return Virgin Islands cannot claim the foreign earned income exclusion or the foreign housing exclusion. How to amend federal income tax return Puerto Rico. How to amend federal income tax return   Generally, if you are a U. How to amend federal income tax return S. How to amend federal income tax return citizen who is a bona fide resident of Puerto Rico for the entire tax year, you are not subject to U. How to amend federal income tax return S. How to amend federal income tax return tax on income from Puerto Rican sources. How to amend federal income tax return This does not include amounts paid for services performed as an employee of the United States. How to amend federal income tax return However, you are subject to U. How to amend federal income tax return S. How to amend federal income tax return tax on your income from sources outside Puerto Rico. How to amend federal income tax return In figuring your U. How to amend federal income tax return S. How to amend federal income tax return tax, you cannot deduct expenses allocable to income not subject to tax. How to amend federal income tax return Bona Fide Residence Test You meet the bona fide residence test if you are a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. How to amend federal income tax return You can use the bona fide residence test to qualify for the exclusions and the deduction only if you are either: A U. How to amend federal income tax return S. How to amend federal income tax return citizen, or A U. How to amend federal income tax return S. How to amend federal income tax return resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect. How to amend federal income tax return You do not automatically acquire bona fide resident status merely by living in a foreign country or countries for 1 year. How to amend federal income tax return If you go to a foreign country to work on a particular job for a specified period of time, you ordinarily will not be regarded as a bona fide resident of that country even though you work there for 1 tax year or longer. How to amend federal income tax return The length of your stay and the nature of your job are only two of the factors to be considered in determining whether you meet the bona fide residence test. How to amend federal income tax return Bona fide residence. How to amend federal income tax return   To meet the bona fide residence test, you must have established a bona fide residence in a foreign country. How to amend federal income tax return   Your bona fide residence is not necessarily the same as your domicile. How to amend federal income tax return Your domicile is your permanent home, the place to which you always return or intend to return. How to amend federal income tax return Example. How to amend federal income tax return You could have your domicile in Cleveland, Ohio, and a bona fide residence in Edinburgh, Scotland, if you intend to return eventually to Cleveland. How to amend federal income tax return The fact that you go to Scotland does not automatically make Scotland your bona fide residence. How to amend federal income tax return If you go there as a tourist, or on a short business trip, and return to the United States, you have not established bona fide residence in Scotland. How to amend federal income tax return But if you go to Scotland to work for an indefinite or extended period and you set up permanent quarters there for yourself and your family, you probably have established a bona fide residence in a foreign country, even though you intend to return eventually to the United States. How to amend federal income tax return You are clearly not a resident of Scotland in the first instance. How to amend federal income tax return However, in the second, you are a resident because your stay in Scotland appears to be permanent. How to amend federal income tax return If your residency is not as clearly defined as either of these illustrations, it may be more difficult to decide whether you have established a bona fide residence. How to amend federal income tax return Determination. How to amend federal income tax return   Questions of bona fide residence are determined according to each individual case, taking into account factors such as your intention, the purpose of your trip, and the nature and length of your stay abroad. How to amend federal income tax return   To meet the bona fide residence test, you must show the Internal Revenue Service (IRS) that you have been a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. How to amend federal income tax return The IRS decides whether you are a bona fide resident of a foreign country largely on the basis of facts you report on Form 2555. How to amend federal income tax return IRS cannot make this determination until you file Form 2555. How to amend federal income tax return Statement to foreign authorities. How to amend federal income tax return   You are not considered a bona fide resident of a foreign country if you make a statement to the authorities of that country that you are not a resident of that country, and the authorities: Hold that you are not subject to their income tax laws as a resident, or Have not made a final decision on your status. How to amend federal income tax return Special agreements and treaties. How to amend federal income tax return   An income tax exemption provided in a treaty or other international agreement will not in itself prevent you from being a bona fide resident of a foreign country. How to amend federal income tax return Whether a treaty prevents you from becoming a bona fide resident of a foreign country is determined under all provisions of the treaty, including specific provisions relating to residence or privileges and immunities. How to amend federal income tax return Example 1. How to amend federal income tax return You are a U. How to amend federal income tax return S. How to amend federal income tax return citizen employed in the United Kingdom by a U. How to amend federal income tax return S. How to amend federal income tax return employer under contract with the U. How to amend federal income tax return S. How to amend federal income tax return Armed Forces. How to amend federal income tax return You are not subject to the North Atlantic Treaty Status of Forces Agreement. How to amend federal income tax return You may be a bona fide resident of the United Kingdom. How to amend federal income tax return Example 2. How to amend federal income tax return You are a U. How to amend federal income tax return S. How to amend federal income tax return citizen in the United Kingdom who qualifies as an “employee” of an armed service or as a member of a “civilian component” under the North Atlantic Treaty Status of Forces Agreement. How to amend federal income tax return You are not a bona fide resident of the United Kingdom. How to amend federal income tax return Example 3. How to amend federal income tax return You are a U. How to amend federal income tax return S. How to amend federal income tax return citizen employed in Japan by a U. How to amend federal income tax return S. How to amend federal income tax return employer under contract with the U. How to amend federal income tax return S. How to amend federal income tax return Armed Forces. How to amend federal income tax return You are subject to the agreement of the Treaty of Mutual Cooperation and Security between the United States and Japan. How to amend federal income tax return Being subject to the agreement does not make you a bona fide resident of Japan. How to amend federal income tax return Example 4. How to amend federal income tax return You are a U. How to amend federal income tax return S. How to amend federal income tax return citizen employed as an “official” by the United Nations in Switzerland. How to amend federal income tax return You are exempt from Swiss taxation on the salary or wages paid to you by the United Nations. How to amend federal income tax return This does not prevent you from being a bona fide resident of Switzerland. How to amend federal income tax return Effect of voting by absentee ballot. How to amend federal income tax return   If you are a U. How to amend federal income tax return S. How to amend federal income tax return citizen living abroad, you can vote by absentee ballot in any election held in the United States without risking your status as a bona fide resident of a foreign country. How to amend federal income tax return   However, if you give information to the local election officials about the nature and length of your stay abroad that does not match the information you give for the bona fide residence test, the information given in connection with absentee voting will be considered in determining your status, but will not necessarily be conclusive. How to amend federal income tax return Uninterrupted period including entire tax year. How to amend federal income tax return   To meet the bona fide residence test, you must reside in a foreign country or countries for an uninterrupted period that includes an entire tax year. How to amend federal income tax return An entire tax year is from January 1 through December 31 for taxpayers who file their income tax returns on a calendar year basis. How to amend federal income tax return   During the period of bona fide residence in a foreign country, you can leave the country for brief or temporary trips back to the United States or elsewhere for vacation or business. How to amend federal income tax return To keep your status as a bona fide resident of a foreign country, you must have a clear intention of returning from such trips, without unreasonable delay, to your foreign residence or to a new bona fide residence in another foreign country. How to amend federal income tax return Example 1. How to amend federal income tax return You arrived with your family in Lisbon, Portugal, on November 1, 2011. How to amend federal income tax return Your assignment is indefinite, and you intend to live there with your family until your company sends you to a new post. How to amend federal income tax return You immediately established residence there. How to amend federal income tax return You spent April of 2012 at a business conference in the United States. How to amend federal income tax return Your family stayed in Lisbon. How to amend federal income tax return Immediately following the conference, you returned to Lisbon and continued living there. How to amend federal income tax return On January 1, 2013, you completed an uninterrupted period of residence for a full tax year (2012), and you meet the bona fide residence test. How to amend federal income tax return Example 2. How to amend federal income tax return Assume the same facts as in Example 1, except that you transferred back to the United States on December 13, 2012. How to amend federal income tax return You would not meet the bona fide residence test because your bona fide residence in the foreign country, although it lasted more than a year, did not include a full tax year. How to amend federal income tax return You may, however, qualify for the foreign earned income exclusion or the housing exclusion or deduction under the physical presence test (discussed later). How to amend federal income tax return Bona fide resident for part of a year. How to amend federal income tax return   Once you have established bona fide residence in a foreign country for an uninterrupted period that includes an entire tax year, you are a bona fide resident of that country for the period starting with the date you actually began the residence and ending with the date you abandon the foreign residence. How to amend federal income tax return Your period of bona fide residence can include an entire tax year plus parts of 2 other tax years. How to amend federal income tax return Example. How to amend federal income tax return You were a bona fide resident of Singapore from March 1, 2011, through September 14, 2013. How to amend federal income tax return On September 15, 2013, you returned to the United States. How to amend federal income tax return Since you were a bona fide resident of a foreign country for all of 2012, you were also a bona fide resident of a foreign country from March 1, 2011, through the end of 2011 and from January 1, 2013, through September 14, 2013. How to amend federal income tax return Reassignment. How to amend federal income tax return   If you are assigned from one foreign post to another, you may or may not have a break in foreign residence between your assignments, depending on the circumstances. How to amend federal income tax return Example 1. How to amend federal income tax return You were a resident of Pakistan from October 1, 2012, through November 30, 2013. How to amend federal income tax return On December 1, 2013, you and your family returned to the United States to wait for an assignment to another foreign country. How to amend federal income tax return Your household goods also were returned to the United States. How to amend federal income tax return Your foreign residence ended on November 30, 2013, and did not begin again until after you were assigned to another foreign country and physically entered that country. How to amend federal income tax return Since you were not a bona fide resident of a foreign country for the entire tax year of 2012 or 2013 you do not meet the bona fide residence test in either year. How to amend federal income tax return You may, however, qualify for the foreign earned income exclusion or the housing exclusion or deduction under the physical presence test, discussed later. How to amend federal income tax return Example 2. How to amend federal income tax return Assume the same facts as in Example 1, except that upon completion of your assignment in Pakistan you were given a new assignment to Turkey. How to amend federal income tax return On December 1, 2013, you and your family returned to the United States for a month's vacation. How to amend federal income tax return On January 2, 2014, you arrived in Turkey for your new assignment. How to amend federal income tax return Because you did not interrupt your bona fide residence abroad, you meet the bona fide residence test. How to amend federal income tax return Physical Presence Test You meet the physical presence test if you are physically present in a foreign country or countries 330 full days during a period of 12 consecutive months. How to amend federal income tax return The 330 days do not have to be consecutive. How to amend federal income tax return Any U. How to amend federal income tax return S. How to amend federal income tax return citizen or resident alien can use the physical presence test to qualify for the exclusions and the deduction. How to amend federal income tax return The physical presence test is based only on how long you stay in a foreign country or countries. How to amend federal income tax return This test does not depend on the kind of residence you establish, your intentions about returning, or the nature and purpose of your stay abroad. How to amend federal income tax return 330 full days. How to amend federal income tax return   Generally, to meet the physical presence test, you must be physically present in a foreign country or countries for at least 330 full days during a 12-month period. How to amend federal income tax return You can count days you spent abroad for any reason. How to amend federal income tax return You do not have to be in a foreign country only for employment purposes. How to amend federal income tax return You can be on vacation. How to amend federal income tax return   You do not meet the physical presence test if illness, family problems, a vacation, or your employer's orders cause you to be present for less than the required amount of time. How to amend federal income tax return Exception. How to amend federal income tax return   You can be physically present in a foreign country or countries for less than 330 full days and still meet the physical presence test if you are required to leave a country because of war or civil unrest. How to amend federal income tax return See Waiver of Time Requirements, later. How to amend federal income tax return Full day. How to amend federal income tax return   A full day is a period of 24 consecutive hours, beginning at midnight. How to amend federal income tax return Travel. How to amend federal income tax return    When you leave the United States to go directly to a foreign country or when you return directly to the United States from a foreign country, the time you spend on or over international waters does not count toward the 330-day total. How to amend federal income tax return Example. How to amend federal income tax return You leave the United States for France by air on June 10. How to amend federal income tax return You arrive in France at 9:00 a. How to amend federal income tax return m. How to amend federal income tax return on June 11. How to amend federal income tax return Your first full day of physical presence in France is June 12. How to amend federal income tax return Passing over foreign country. How to amend federal income tax return   If, in traveling from the United States to a foreign country, you pass over a foreign country before midnight of the day you leave, the first day you can count toward the 330-day total is the day following the day you leave the United States. How to amend federal income tax return Example. How to amend federal income tax return You leave the United States by air at 9:30 a. How to amend federal income tax return m. How to amend federal income tax return on June 10 to travel to Kenya. How to amend federal income tax return You pass over western Africa at 11:00 p. How to amend federal income tax return m. How to amend federal income tax return on June 10 and arrive in Kenya at 12:30 a. How to amend federal income tax return m. How to amend federal income tax return on June 11. How to amend federal income tax return Your first full day in a foreign country is June 11. How to amend federal income tax return Change of location. How to amend federal income tax return   You can move about from one place to another in a foreign country or to another foreign country without losing full days. How to amend federal income tax return If any part of your travel is not within any foreign country and takes less than 24 hours, you are considered to be in a foreign country during that part of travel. How to amend federal income tax return Example 1. How to amend federal income tax return You leave Ireland by air at 11:00 p. How to amend federal income tax return m. How to amend federal income tax return on July 6 and arrive in Sweden at 5:00 a. How to amend federal income tax return m. How to amend federal income tax return on July 7. How to amend federal income tax return Your trip takes less than 24 hours and you lose no full days. How to amend federal income tax return Example 2. How to amend federal income tax return You leave Norway by ship at 10:00 p. How to amend federal income tax return m. How to amend federal income tax return on July 6 and arrive in Portugal at 6:00 a. How to amend federal income tax return m. How to amend federal income tax return on July 8. How to amend federal income tax return Since your travel is not within a foreign country or countries and the trip takes more than 24 hours, you lose as full days July 6, 7, and 8. How to amend federal income tax return If you remain in Portugal, your next full day in a foreign country is July 9. How to amend federal income tax return In United States while in transit. How to amend federal income tax return   If you are in transit between two points outside the United States and are physically present in the United States for less than 24 hours, you are not treated as present in the United States during the transit. How to amend federal income tax return You are treated as traveling over areas not within any foreign country. How to amend federal income tax return    Please click here for the text description of the image. How to amend federal income tax return Figure 4-B How to figure the 12-month period. How to amend federal income tax return   There are four rules you should know when figuring the 12-month period. How to amend federal income tax return Your 12-month period can begin with any day of the month. How to amend federal income tax return It ends the day before the same calendar day, 12 months later. How to amend federal income tax return Your 12-month period must be made up of consecutive months. How to amend federal income tax return Any 12-month period can be used if the 330 days in a foreign country fall within that period. How to amend federal income tax return You do not have to begin your 12-month period with your first full day in a foreign country or end it with the day you leave. How to amend federal income tax return You can choose the 12-month period that gives you the greatest exclusion. How to amend federal income tax return In determining whether the 12-month period falls within a longer stay in the foreign country, 12-month periods can overlap one another. How to amend federal income tax return Example 1. How to amend federal income tax return You are a construction worker who works on and off in a foreign country over a 20-month period. How to amend federal income tax return You might pick up the 330 full days in a 12-month period only during the middle months of the time you work in the foreign country because the first few and last few months of the 20-month period are broken up by long visits to the United States. How to amend federal income tax return Example 2. How to amend federal income tax return You work in New Zealand for a 20-month period from January 1, 2012, through August 31, 2013, except that you spend 28 days in February 2012 and 28 days in February 2013 on vacation in the United States. How to amend federal income tax return You are present in New Zealand for at least 330 full days during each of the following two 12-month periods: January 1, 2012 – December 31, 2012 and September 1, 2012 – August 31, 2013. How to amend federal income tax return By overlapping the 12-month periods in this way, you meet the physical presence test for the whole 20-month period. How to amend federal income tax return See Figure 4-B, on the previous page. How to amend federal income tax return Waiver of Time Requirements Both the bona fide residence test and the physical presence test contain minimum time requirements. How to amend federal income tax return The minimum time requirements can be waived, however, if you must leave a foreign country because of war, civil unrest, or similar adverse conditions in that country. How to amend federal income tax return You must be able to show that you reasonably could have expected to meet the minimum time requirements if not for the adverse conditions. How to amend federal income tax return To qualify for the waiver, you must actually have your tax home in the foreign country and be a bona fide resident of, or be physically present in, the foreign country on or before the beginning date of the waiver. How to amend federal income tax return Early in 2014, the IRS will publish in the Internal Revenue Bulletin a list of the only countries that qualify for the waiver for 2013 and the effective dates. How to amend federal income tax return If you left one of the countries on or after the date listed for each country, you can meet the bona fide residence test or physical presence test for 2013 without meeting the minimum time requirement. How to amend federal income tax return However, in figuring your exclusion, the number of your qualifying days of bona fide residence or physical presence includes only days of actual residence or presence within the country. How to amend federal income tax return U. How to amend federal income tax return S. How to amend federal income tax return Travel Restrictions If you are present in a foreign country in violation of U. How to amend federal income tax return S. How to amend federal income tax return law, you will not be treated as a bona fide resident of a foreign country or as physically present in a foreign country while you are in violation of the law. How to amend federal income tax return Income that you earn from sources within such a country for services performed during a period of violation does not qualify as foreign earned income. How to amend federal income tax return Your housing expenses within that country (or outside that country for housing your spouse or dependents) while you are in violation of the law cannot be included in figuring your foreign housing amount. How to amend federal income tax return For 2013, the only country to which travel restrictions applied was Cuba. How to amend federal income tax return The restrictions applied for the entire year. How to amend federal income tax return However, individuals working at the U. How to amend federal income tax return S. How to amend federal income tax return Naval Base at Guantanamo Bay in Cuba are not in violation of U. How to amend federal income tax return S. How to amend federal income tax return law. How to amend federal income tax return Personal service income earned by individuals at the base is eligible for the foreign earned income exclusion provided the other requirements are met. How to amend federal income tax return Foreign Earned Income To claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, you must have foreign earned income. How to amend federal income tax return Foreign earned income generally is income you receive for services you perform during a period in which you meet both of the following requirements. How to amend federal income tax return Your tax home is in a foreign country. How to amend federal income tax return You meet either the bona fide residence test or the physical presence test. How to amend federal income tax return To determine whether your tax home is in a foreign country, see Tax Home in Foreign Country, earlier. How to amend federal income tax return To determine whether you meet either the bona fide residence test or the physical presence test, see Bona Fide Residence Test and Physical Presence Test, earlier. How to amend federal income tax return Foreign earned income does not include the following amounts. How to amend federal income tax return The value of meals and lodging that you exclude from your income because the meals and lodging were furnished for the convenience of your employer. How to amend federal income tax return Pension or annuity payments you receive, including social security benefits (see Pensions and annuities, later). How to amend federal income tax return Pay you receive as an employee of the U. How to amend federal income tax return S. How to amend federal income tax return Government. How to amend federal income tax return (See U. How to amend federal income tax return S. How to amend federal income tax return Government Employees, later. How to amend federal income tax return ) Amounts you include in your income because of your employer's contributions to a nonexempt employee trust or to a nonqualified annuity contract. How to amend federal income tax return Any unallowable moving expense deduction that you choose to recapture as explained under Moving Expense Attributable to Foreign Earnings in 2 Years in chapter 5. How to amend federal income tax return Payments you receive after the end of the tax year following the tax year in which you performed the services that earned the income. How to amend federal income tax return Earned income. How to amend federal income tax return   This is pay for personal services performed, such as wages, salaries, or professional fees. How to amend federal income tax return The list that follows classifies many types of income into three categories. How to amend federal income tax return The column headed Variable Income lists income that may fall into either the earned income category, the unearned income category, or partly into both. How to amend federal income tax return For more information on earned and unearned income, see Earned and Unearned Income, later. How to amend federal income tax return Earned Income Unearned Income Variable Income Salaries and wages Dividends Business profits Commissions Interest Royalties Bonuses Capital gains Rents Professional fees Gambling winnings Scholarships and fellowships Tips Alimony     Social security benefits     Pensions     Annuities     In addition to the types of earned income listed, certain noncash income and allowances or reimbursements are considered earned income. How to amend federal income tax return Noncash income. How to amend federal income tax return   The fair market value of property or facilities provided to you by your employer in the form of lodging, meals, or use of a car is earned income. How to amend federal income tax return Allowances or reimbursements. How to amend federal income tax return   Earned income includes allowances or reimbursements you receive, such as the following amounts. How to amend federal income tax return    Cost-of-living allowances. How to amend federal income tax return Overseas differential. How to amend federal income tax return Family allowance. How to amend federal income tax return Reimbursement for education or education allowance. How to amend federal income tax return Home leave allowance. How to amend federal income tax return Quarters allowance. How to amend federal income tax return Reimbursement for moving or moving allowance (unless excluded from income as discussed later in Reimbursement of employee expenses under Earned and Unearned Income). How to amend federal income tax return Source of Earned Income The source of your earned income is the place where you perform the services for which you received the income. How to amend federal income tax return Foreign earned income is income you receive for working in a foreign country. How to amend federal income tax return Where or how you are paid has no effect on the source of the income. How to amend federal income tax return For example, income you receive for work done in Austria is income from a foreign source even if the income is paid directly to your bank account in the United States and your employer is located in New York City. How to amend federal income tax return Example. How to amend federal income tax return You are a U. How to amend federal income tax return S. How to amend federal income tax return citizen, a bona fide resident of Canada, and working as a mining engineer. How to amend federal income tax return Your salary is $76,800 per year. How to amend federal income tax return You also receive a $6,000 cost-of-living allowance, and a $6,000 education allowance. How to amend federal income tax return Your employment contract did not indicate that you were entitled to these allowances only while outside the United States. How to amend federal income tax return Your total income is $88,800. How to amend federal income tax return You work a 5-day week, Monday through Friday. How to amend federal income tax return After subtracting your vacation, you have a total of 240 workdays in the year. How to amend federal income tax return You worked in the United States during the year for 6 weeks (30 workdays). How to amend federal income tax return The following shows how to figure the part of your income that is for work done in Canada during the year. How to amend federal income tax return   Number of days worked in Canada during the year (210) × Total income ($88,800) = $77,700     Number of days of work during the year for which payment was made (240)   Your foreign source earned income is $77,700. How to amend federal income tax return Earned and Unearned Income Earned income was defined earlier as pay for personal services performed. How to amend federal income tax return Some types of income are not easily identified as earned or unearned income. How to amend federal income tax return Some of these types of income are further explained here. How to amend federal income tax return Income from a sole proprietorship or partnership. How to amend federal income tax return   Income from a business in which capital investment is an important part of producing the income may be unearned income. How to amend federal income tax return If you are a sole proprietor or partner and your personal services are also an important part of producing the income, the part of the income that represents the value of your personal services will be treated as earned income. How to amend federal income tax return Capital a factor. How to amend federal income tax return   If capital investment is an important part of producing income, no more than 30% of your share of the net profits of the business is earned income. How to amend federal income tax return   If you have no net profits, the part of your gross profit that represents a reasonable allowance for personal services actually performed is considered earned income. How to amend federal income tax return Because you do not have a net profit, the 30% limit does not apply. How to amend federal income tax return Example 1. How to amend federal income tax return You are a U. How to amend federal income tax return S. How to amend federal income tax return citizen and meet the bona fide residence test. How to amend federal income tax return You invest in a partnership based in Cameroon that is engaged solely in selling merchandise outside the United States. How to amend federal income tax return You perform no services for the partnership. How to amend federal income tax return At the end of the tax year, your share of the net profits is $80,000. How to amend federal income tax return The entire $80,000 is unearned income. How to amend federal income tax return Example 2. How to amend federal income tax return Assume that in Example 1 you spend time operating the business. How to amend federal income tax return Your share of the net profits is $80,000; 30% of your share of the profits is $24,000. How to amend federal income tax return If the value of your services for the year is $15,000, your earned income is limited to the value of your services, $15,000. How to amend federal income tax return Capital not a factor. How to amend federal income tax return   If capital is not an income-producing factor and personal services produce the business income, the 30% rule does not apply. How to amend federal income tax return The entire amount of business income is earned income. How to amend federal income tax return Example. How to amend federal income tax return You and Lou Green are management consultants and operate as equal partners in performing services outside the United States. How to amend federal income tax return Because capital is not an income- producing factor, all the income from the partnership is considered earned income. How to amend federal income tax return Income from a corporation. How to amend federal income tax return   The salary you receive from a corporation is earned income only if it represents a reasonable allowance as compensation for work you do for the corporation. How to amend federal income tax return Any amount over what is considered a reasonable salary is unearned income. How to amend federal income tax return Example 1. How to amend federal income tax return You are a U. How to amend federal income tax return S. How to amend federal income tax return citizen and an officer and stockholder of a corporation in Honduras. How to amend federal income tax return You perform no work or service of any kind for the corporation. How to amend federal income tax return During the tax year you receive a $10,000 “salary” from the corporation. How to amend federal income tax return The $10,000 clearly is not for personal services and is unearned income. How to amend federal income tax return Example 2. How to amend federal income tax return You are a U. How to amend federal income tax return S. How to amend federal income tax return citizen and work full time as secretary-treasurer of your corporation. How to amend federal income tax return During the tax year you receive $100,000 as salary from the corporation. How to amend federal income tax return If $80,000 is a reasonable allowance as pay for the work you did, then $80,000 is earned income. How to amend federal income tax return Stock options. How to amend federal income tax return   You may have earned income if you disposed of stock that you got by exercising a stock option granted to you under an employee stock purchase plan. How to amend federal income tax return   If your gain on the disposition of stock you got by exercising an option is treated as capital gain, your gain is unearned income. How to amend federal income tax return   However, if you disposed of the stock less than 2 years after you were granted the option or less than 1 year after you got the stock, part of the gain on the disposition may be earned income. How to amend federal income tax return It is considered received in the year you disposed of the stock and earned in the year you performed the services for which you were granted the option. How to amend federal income tax return Any part of the earned income that is due to work you did outside the United States is foreign earned income. How to amend federal income tax return   See Publication 525, Taxable and Nontaxable Income, for a discussion of the treatment of stock options. How to amend federal income tax return Pensions and annuities. How to amend federal income tax return    For purposes of the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, amounts received as pensions or annuities are unearned income. How to amend federal income tax return Royalties. How to amend federal income tax return   Royalties from the leasing of oil and mineral lands and patents generally are a form of rent or dividends and are unearned income. How to amend federal income tax return   Royalties received by a writer are earned income if they are received: For the transfer of property rights of the writer in the writer's product, or Under a contract to write a book or series of articles. How to amend federal income tax return Rental income. How to amend federal income tax return   Generally, rental income is unearned income. How to amend federal income tax return If you perform personal services in connection with the production of rent, up to 30% of your net rental income can be considered earned income. How to amend federal income tax return Example. How to amend federal income tax return Larry Smith, a U. How to amend federal income tax return S. How to amend federal income tax return citizen living in Australia, owns and operates a rooming house in Sydney. How to amend federal income tax return If he is operating the rooming house as a business that requires capital and personal services, he can consider up to 30% of net rental income as earned income. How to amend federal income tax return On the other hand, if he just owns the rooming house and performs no personal services connected with its operation, except perhaps making minor repairs and collecting rents, none of his net income from the house is considered earned income. How to amend federal income tax return It is all unearned income. How to amend federal income tax return Professional fees. How to amend federal income tax return   If you are engaged in a professional occupation (such as a doctor or lawyer), all fees received in the performance of these services are earned income. How to amend federal income tax return Income of an artist. How to amend federal income tax return   Income you receive from the sale of paintings you created is earned income. How to amend federal income tax return Scholarships and fellowships. How to amend federal income tax return   Any portion of a scholarship or fellowship grant that is paid to you for teaching, research or other services is considered earned income if you must include it in your gross income. How to amend federal income tax return If the payer of the grant is required to provide you with a Form W-2, Wage and Tax Statement, these amounts will be listed as wages. How to amend federal income tax return    Certain scholarship and fellowship income may be exempt under other provisions. How to amend federal income tax return See Publication 970, Tax Benefits for Education, chapter 1. How to amend federal income tax return Use of employer's property or facilities. How to amend federal income tax return   If you receive fringe benefits in the form of the right to use your employer's property or facilities, the fair market value of that right is earned income. How to amend federal income tax return Fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being required to buy or sell, and both having reasonable knowledge of all the necessary facts. How to amend federal income tax return Example. How to amend federal income tax return You are privately employed and live in Japan all year. How to amend federal income tax return You are paid a salary of $6,000 a month. How to amend federal income tax return You live rent-free in a house provided by your employer that has a fair rental value of $3,000 a month. How to amend federal income tax return The house is not provided for your employer's convenience. How to amend federal income tax return You report on the calendar-year, cash basis. How to amend federal income tax return You received $72,000 salary from foreign sources plus $36,000 fair rental value of the house, or a total of $108,000 of earned income. How to amend federal income tax return Reimbursement of employee expenses. How to amend federal income tax return   If you are reimbursed under an accountable plan (defined below) for expenses you incur on your employer's behalf and you have adequately accounted to your employer for the expenses, do not include the reimbursement for those expenses in your earned income. How to amend federal income tax return   The expenses for which you are reimbursed are not considered allocable (related) to your earned income. How to amend federal income tax return If expenses and reimbursement are equal, there is nothing to allocate to excluded income. How to amend federal income tax return If expenses are more than the reimbursement, the unreimbursed expenses are considered to have been incurred in producing earned income and must be divided between your excluded and included income in determining the amount of unreimbursed expenses you can deduct. How to amend federal income tax return (See chapter 5. How to amend federal income tax return ) If the reimbursement is more than the expenses, no expenses remain to be divided between excluded and included income and the excess reimbursement must be included in earned income. How to amend federal income tax return   These rules do not apply to the following individuals. How to amend federal income tax return Straight-commission salespersons. How to amend federal income tax return Employees who have arrangements with their employers under which taxes are not withheld on a percentage of the commissions because the employers consider that percentage to be attributable to the employees' expenses. How to amend federal income tax return Accountable plan. How to amend federal income tax return   An accountable plan is a reimbursement or allowance arrangement that includes all three of the following rules. How to amend federal income tax return The expenses covered under the plan must have a business connection. How to amend federal income tax return The employee must adequately account to the employer for these expenses within a reasonable period of time. How to amend federal income tax return The employee must return any excess reimbursement or allowance within a reasonable period of time. How to amend federal income tax return Reimbursement of moving expenses. How to amend federal income tax return   Reimbursement of moving expenses may be earned income. How to amend federal income tax return You must include as earned income: Any reimbursements of, or payments for, nondeductible moving expenses, Reimbursements that are more than your deductible expenses and that you do not return to your employer, Any reimbursements made (or treated as made) under a nonaccountable plan (any plan that does not meet the rules listed above for an accountable plan), even if they are for deductible expenses, and Any reimbursement of moving expenses you deducted in an earlier year. How to amend federal income tax return This section discusses reimbursements that must be included in earned income. How to amend federal income tax return Publication 521, Moving Expenses, discusses additional rules that apply to moving expense deductions and reimbursements. How to amend federal income tax return   The rules for determining when the reimbursement is considered earned or where the reimbursement is considered earned may differ somewhat from the general rules previously discussed. How to amend federal income tax return   Although you receive the reimbursement in one tax year, it may be considered earned for services performed, or to be performed, in another tax year. How to amend federal income tax return You must report the reimbursement as income on your return in the year you receive it, even if it is considered earned during a different year. How to amend federal income tax return Move from U. How to amend federal income tax return S. How to amend federal income tax return to foreign country. How to amend federal income tax return   If you move from the United States to a foreign country, your moving expense reimbursement is generally considered pay for future services to be performed at the new location. How to amend federal income tax return The reimbursement is considered earned solely in the year of the move if you qualify for the exclusion for a period that includes at least 120 days during that tax year. How to amend federal income tax return   If you are neither a bona fide resident of nor physically present in a foreign country or countries for a period that includes 120 days during the year of the move, a portion of the reimbursement is considered earned in the year of the move and a portion is considered earned in the year following the year of the move. How to amend federal income tax return To figure the amount earned in the year of the move, multiply the reimbursement by a fraction. How to amend federal income tax return The numerator (top number) is the number of days in your qualifying period that fall within the year of the move, and the denominator (bottom number) is the total number of days in the year of the move. How to amend federal income tax return   The difference between the total reimbursement and the amount considered earned in the year of the move is the amount considered earned in the year following the year of the move. How to amend federal income tax return The part earned in each year is figured as shown in the following example. How to amend federal income tax return Example. How to amend federal income tax return You are a U. How to amend federal income tax return S. How to amend federal income tax return citizen working in the United States. How to amend federal income tax return You were told in October 2012 that you were being transferred to a foreign country. How to amend federal income tax return You arrived in the foreign country on December 15, 2012, and you are a bona fide resident for the remainder of 2012 and all of 2013. How to amend federal income tax return Your employer reimbursed you $2,000 in January 2013 for the part of the moving expense that you were not allowed to deduct. How to amend federal income tax return Because you did not qualify for the exclusion under the bona fide residence test for at least 120 days in 2012 (the year of the move), the reimbursement is considered pay for services performed in the foreign country for both 2012 and 2013. How to amend federal income tax return You figure the part of the reimbursement for services performed in the foreign country in 2012 by multiplying the total reimbursement by a fraction. How to amend federal income tax return The fraction is the number of days during which you were a bona fide resident in 2012 (the year of the move) divided by 366. How to amend federal income tax return The remaining part of the reimbursement is for services performed in the foreign country in 2013. How to amend federal income tax return This computation is used only to determine when the reimbursement is considered earned. How to amend federal income tax return You would include the amount of the reimbursement in income in 2013, the year you received it. How to amend federal income tax return Move between foreign countries. How to amend federal income tax return   If you move between foreign countries, any moving expense reimbursement that you must include in income will be considered earned in the year of the move if you qualify for the foreign earned income exclusion for a period that includes at least 120 days in the year of the move. How to amend federal income tax return Move to U. How to amend federal income tax return S. How to amend federal income tax return   If you move to the United States, the moving expense reimbursement that you must include in income is generally considered to be U. How to amend federal income tax return S. How to amend federal income tax return source income. How to amend federal income tax return   However, if under either an agreement between you and your employer or a statement of company policy that is reduced to writing before your move to the foreign country, your employer will reimburse you for your move back to the United States regardless of whether you continue to work for the employer, the includible reimbursement is considered compensation for past services performed in the foreign country. How to amend federal income tax return The includible reimbursement is considered earned in the year of the move if you qualify for the foreign earned income exclusion for a period that includes at least 120 days during that year. How to amend federal income tax return Otherwise, you treat the includible reimbursement as received for services performed in the foreign country in the year of the move and the year immediately before the year of the move. How to amend federal income tax return   See the discussion under Move from U. How to amend federal income tax return S. How to amend federal income tax return to foreign country , earlier, to figure the amount of the includible reimbursement considered earned in the year of the move. How to amend federal income tax return The amount earned in the year before the year of the move is the difference between the total includible reimbursement and the amount earned in the year of the move. How to amend federal income tax return Example. How to amend federal income tax return You are a U. How to amend federal income tax return S. How to amend federal income tax return citizen employed in a foreign country. How to amend federal income tax return You retired from employment with your employer on March 31, 2013, and returned to the United States after having been a bona fide resident of the foreign country for several years. How to amend federal income tax return A written agreement with your employer entered into before you went abroad provided that you would be reimbursed for your move back to the United States. How to amend federal income tax return In April 2013, your former employer reimbursed you $4,000 for the part of the cost of your move back to the United States that you were not allowed to deduct. How to amend federal income tax return Because you were not a bona fide resident of a foreign country or countries for a period that included at least 120 days in 2013 (the year of the move), the includible reimbursement is considered pay for services performed in the foreign country for both 2013 and 2012. How to amend federal income tax return You figure the part of the moving expense reimbursement for services performed in the foreign country for 2013 by multiplying the total includible reimbursement by a fraction. How to amend federal income tax return The fraction is the number of days of foreign residence during the year (90) divided by the number of days in the year (365). How to amend federal income tax return The remaining part of the includible reimbursement is for services performed in the foreign country in 2012. How to amend federal income tax return You report the amount of the includible reimbursement in 2013, the year you received it. How to amend federal income tax return    In this example, if you met the physical presence test for a period that included at least 120 days in 2013, the moving expense reimbursement would be considered earned entirely in the year of the move. How to amend federal income tax return Storage expense reimbursements. How to amend federal income tax return   If you are reimbursed for storage expenses, the reimbursement is for services you perform during the period of time for which the storage expenses are incurred. How to amend federal income tax return U. How to amend federal income tax return S. How to amend federal income tax return Government Employees For purposes of the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, foreign earned income does not include any amounts paid by the United States or any of its agencies to its employees. How to amend federal income tax return This includes amounts paid from both appropriated and nonappropriated funds. How to amend federal income tax return The following organizations (and other organizations similarly organized and operated under United States Army, Navy, or Air Force regulations) are integral parts of the Armed Forces, agencies, or instrumentalities of the United States. How to amend federal income tax return United States Armed Forces exchanges. How to amend federal income tax return Commissioned and noncommissioned officers' messes. How to amend federal income tax return Armed Forces motion picture services. How to amend federal income tax return Kindergartens on foreign Armed Forces installations. How to amend federal income tax return Amounts paid by the United States or its agencies to persons who are not their employees may qualify for exclusion or deduction. How to amend federal income tax return If you are a U. How to amend federal income tax return S. How to amend federal income tax return Government employee paid by a U. How to amend federal income tax return S. How to amend federal income tax return agency that assigned you to a foreign government to perform specific services for which the agency is reimbursed by the foreign government, your pay is from the U. How to amend federal income tax return S. How to amend federal income tax return Government and does not qualify for exclusion or deduction. How to amend federal income tax return If you have questions about whether you are an employee or an independent contractor, get Publication 15-A, Employer's Supplemental Tax Guide. How to amend federal income tax return American Institute in Taiwan. How to amend federal income tax return   Amounts paid by the American Institute in Taiwan are not foreign earned income for purposes of the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction. How to amend federal income tax return If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. How to amend federal income tax return S. How to amend federal income tax return tax up to the amount that equals tax-exempt allowances received by civilian employees of the U. How to amend federal income tax return S. How to amend federal income tax return Government. How to amend federal income tax return Allowances. How to amend federal income tax return   Cost-of-living and foreign-area allowances paid under certain acts of Congress to U. How to amend federal income tax return S. How to amend federal income tax return civilian officers and employees stationed in Alaska and Hawaii or elsewhere outside the 48 contiguous states and the District of Columbia can be excluded from gross income. How to amend federal income tax return Post differentials are wages that must be included in gross income, regardless of the act of Congress under which they are paid. How to amend federal income tax return More information. How to amend federal income tax return   Publication 516, U. How to amend federal income tax return S. How to amend federal income tax return Government Civilian Employees Stationed Abroad, has more information for U. How to amend federal income tax return S. How to amend federal income tax return Government employees abroad. How to amend federal income tax return Exclusion of Meals and Lodging You do not include in your income the value of meals and lodging provided to you and your family by your employer at no charge if the following conditions are met. How to amend federal income tax return The meals are furnished: On the business premises of your employer, and For the convenience of your employer. How to amend federal income tax return The lodging is furnished: On the business premises of your employer, For the convenience of your employer, and As a condition of your employment. How to amend federal income tax return If these conditions are met, do not include the value of the meals or lodging in your income, even if a law or your employment contract says that they are provided as compensation. How to amend federal income tax return Amounts you do not include in income because of these rules are not foreign earned income. How to amend federal income tax return If you receive a Form W-2, excludable amounts should not be included in the total reported in box 1 as wages. How to amend federal income tax return Family. How to amend federal income tax return   Your family, for this purpose, includes only your spouse and your dependents. How to amend federal income tax return Lodging. How to amend federal income tax return   The value of lodging includes the cost of heat, electricity, gas, water, sewer service, and similar items needed to make the lodging fit to live in. How to amend federal income tax return Business premises of employer. How to amend federal income tax return   Generally, the business premises of your employer is wherever you work. How to amend federal income tax return For example, if you work as a housekeeper, meals and lodging provided in your employer's home are provided on the business premises of your employer. How to amend federal income tax return Similarly, meals provided to cowhands while herding cattle on land leased or owned by their employer are considered provided on the premises of their employer. How to amend federal income tax return Convenience of employer. How to amend federal income tax return   Whether meals or lodging are provided for your employer's convenience must be determined from all the facts and circumstances. How to amend federal income tax return Meals furnished at no charge are considered provided for your employer's convenience if there is a good business reason for providing them, other than to give you more pay. How to amend federal income tax return   On the other hand, if your employer provides meals to you or your family as a means of giving you more pay, and there is no other business reason for providing them, their value is extra income to you because they are not furnished for the convenience of your employer. How to amend federal income tax return Condition of employment. How to amend federal income tax return   Lodging is provided as a condition of employment if you must accept the lodging to properly carry out the duties of your job. How to amend federal income tax return You must accept lodging to properly carry out your duties if, for example, you must be available for duty at all times or you could not perform your duties if the lodging was not furnished. How to amend federal income tax return Foreign camps. How to amend federal income tax return   If the lodging is in a camp located in a foreign country, the camp is considered part of your employer's business premises. How to amend federal income tax return The camp must be: Provided for your employer's convenience because the place where you work is in a remote area where satisfactory housing is not available to you on the open market within a reasonable commuting distance, Located as close as reasonably possible in the area where you work, and Provided in a common area or enclave that is not available to the general public for lodging or accommodations and that normally houses at least ten employees. How to amend federal income tax return Foreign Earned Income Exclusion If your tax home is in a foreign country and you meet the bona fide residence test or the physical presence test, you can choose to exclude from your income a limited amount of your foreign earned income. How to amend federal income tax return Foreign earned income was defined earlier in this chapter. How to amend federal income tax return You also can choose to exclude from your income a foreign housing amount. How to amend federal income tax return This is explained later under Foreign Housing Exclusion. How to amend federal income tax return If you choose to exclude a foreign housing amount, you must figure the foreign housing exclusion before you figure the foreign earned income exclusion. How to amend federal income tax return Your foreign earned income exclusion is limited to your foreign earned income minus your foreign housing exclusion. How to amend federal income tax return If you choose to exclude foreign earned income, you cannot deduct, exclude, or claim a credit for any item that can be allocated to or charged against the excluded amounts. How to amend federal income tax return This includes any expenses, losses, and other normally deductible items allocable to the excluded income. How to amend federal income tax return For more information about deductions and credits, see chapter 5 . How to amend federal income tax return Limit on Excludable Amount You may be able to exclude up to $97,600 of your foreign earned income in 2013. How to amend federal income tax return You cannot exclude more than the smaller of: $97,600, or Your foreign earned income (discussed earlier) for the tax year minus your foreign housing exclusion (discussed later). How to amend federal income tax return If both you and your spouse work abroad and each of you meets either the bona fide residence test or the physical presence test, you can each choose the foreign earned income exclusion. How to amend federal income tax return You do not both need to meet the same test. How to amend federal income tax return Together, you and your spouse can exclude as much as $195,200. How to amend federal income tax return Paid in year following work. How to amend federal income tax return   Generally, you are considered to have earned income in the year in which you do the work for which you receive the income, even if you work in one year but are not paid until the following year. How to amend federal income tax return If you report your income on a cash basis, you report the income on your return for the year you receive it. How to amend federal income tax return If you work one year, but are not paid for that work until the next year, the amount you can exclude in the year you are paid is the amount you could have excluded in the year you did the work if you had been paid in that year. How to amend federal income tax return For an exception to this general rule, see Year-end payroll period, later. How to amend federal income tax return Example. How to amend federal income tax return You were a bona fide resident of Brazil for all of 2012 and 2013. How to amend federal income tax return You report your income on the cash basis. How to amend federal income tax return In 2012, you were paid $84,200 for work you did in Brazil during that year. How to amend federal income tax return You excluded all of the $84,200 from your income in 2012. How to amend federal income tax return In 2013, you were paid $117,300 for your work in Brazil. How to amend federal income tax return $18,800 was for work you did in 2012 and $98,500 was for work you did in 2013. How to amend federal income tax return You can exclude $10,900 of the $18,800 from your income in 2013. How to amend federal income tax return This is the $95,100 maximum exclusion in 2012 minus the $84,200 actually excluded that year. How to amend federal income tax return You must include the remaining $7,900 in income in 2013 because you could not have excluded that income in 2012 if you had received it that year. How to amend federal income tax return You can exclude $97,600 of the $98,500 you were paid for work you did in 2013 from your 2013 income. How to amend federal income tax return Your total foreign earned income exclusion for 2013 is $108,500 ($10,900 for work you did in 2012 and $97,600 for work you did in 2013). How to amend federal income tax return You would include in your 2013 income $8,800 ($7,900 for the work you did in 2012 and $900 for the work you did in 2013). How to amend federal income tax return Year-end payroll period. How to amend federal income tax return   There is an exception to the general rule that income is considered earned in the year you do the work for which you receive the income. How to amend federal income tax return If you are a cash-basis taxpayer, any salary or wage payment you receive after the end of the year in which you do the work for which you receive the pay is considered earned entirely in the year you receive it if all four of the following apply. How to amend federal income tax return The period for which the payment is made is a normal payroll period of your employer that regularly applies to you. How to amend federal income tax return The payroll period includes the last day of your tax year (December 31 if you figure your taxes on a calendar-year basis). How to amend federal income tax return The payroll period is not longer than 16 days. How to amend federal income tax return The payday comes at the same time in relation to the payroll period that it would normally come and it comes before the end of the next payroll period. How to amend federal income tax return Example. How to amend federal income tax return You are paid twice a month. How to amend federal income tax return For the normal payroll period that begins on the first of the month and ends on the fifteenth of the month, you are paid on the sixteenth day of the month. How to amend federal income tax return For the normal payroll period that begins on the sixteenth of the month and ends on the last day of the month, you are paid on the first day of the following month. How to amend federal income tax return Because all of the above conditions are met, the pay you received on January 1, 2013, is considered earned in 2013. How to amend federal income tax return Income earned over more than 1 year. How to amend federal income tax return   Regardless of when you actually receive income, you must apply it to the year in which you earned it in figuring your excludable amount for that year. How to amend federal income tax return For example, a bonus may be based on work you did over several years. How to amend federal income tax return You determine the amount of the bonus that is considered earned in a particular year in two steps. How to amend federal income tax return Divide the bonus by the number of calendar months in the period when you did the work that resulted in the bonus. How to amend federal income tax return Multiply the result of (1) by the number of months you did the work during the year. How to amend federal income tax return This is the amount that is subject to the exclusion limit for that tax year. How to amend federal income tax return Income received more than 1 year after it was earned. How to amend federal income tax return   You cannot exclude income you receive after the end of the year following the year you do the work to earn it. How to amend federal income tax return Example. How to amend federal income tax return   You were a bona fide resident of Sweden for 2011, 2012, and 2013. How to amend federal income tax return You report your income on the cash basis. How to amend federal income tax return In 2011, you were paid $69,000 for work you did in Sweden that year and in 2012 you were paid $74,000 for that year's work in Sweden. How to amend federal income tax return You excluded all the income on your 2011 and 2012 returns. How to amend federal income tax return   In 2013, you were paid $92,000; $82,000 for your work in Sweden during 2013, and $10,000 for work you did in Sweden in 2011. How to amend federal income tax return You cannot exclude any of the $10,000 for work done in 2011 because you received it after the end of the year following the year in which you earned it. How to amend federal income tax return You must include the $10,000 in income. How to amend federal income tax return You can exclude all of the $82,000 received for work you did in 2013. How to amend federal income tax return Community income. How to amend federal income tax return   The maximum exclusion applies separately to the earnings of spouses. How to amend federal income tax return Ignore any community property laws when you figure your limit on the foreign earned income exclusion. How to amend federal income tax return Part-year exclusion. How to amend federal income tax return   If the period for which you qualify for the foreign earned income exclusion includes only part of the year, you must adjust the maximum limit based on the number of qualifying days in the year. How to amend federal income tax return The number of qualifying days is the number of days in the year within the period on which you both: Have your tax home in a foreign country, and Meet either the bona fide residence test or the physical presence test. How to amend federal income tax return   For this purpose, you can count as qualifying days all days within a period of 12 consecutive months once you are physically present and have your tax home in a foreign country for 330 full days. How to amend federal income tax return To figure your maximum exclusion, multiply the maximum excludable amount for the year by the number of your qualifying days in the year, and then divide the result by the number of days in the year. How to amend federal income tax return Example. How to amend federal income tax return You report your income on the calendar-year basis and you qualified for the foreign earned income exclusion under the bona fide residence test for 75 days in 2013. How to amend federal income tax return You can exclude a maximum of 75/365 of $97,600, or $20,055, of your foreign earned income for 2013. How to amend federal income tax return If you qualify under the bona fide residence test for all of 2014, you can exclude your foreign earned income up to the 2014 limit. How to amend federal income tax return Physical presence test. How to amend federal income tax return   Under the physical presence test, a 12-month period can be any period of 12 consecutive months that includes 330 full days. How to amend federal income tax return If you qualify for the foreign earned income exclusion under the physical presence test for part of a year, it is important to carefully choose the 12-month period that will allow the maximum exclusion for that year. How to amend federal income tax return Example. How to amend federal income tax return You are physically present and have your tax home in a foreign country for a 16-month period from June 1, 2012, through September 30, 2013, except for 16 days in December 2012 when you were on vacation in the United States. How to amend federal income tax return You figure the maximum exclusion for 2012 as follows. How to amend federal income tax return Beginning with June 1, 2012, count forward 330 full days. How to amend federal income tax return Do not count the 16 days you spent in the United States. How to amend federal income tax return The 330th day, May 12, 2013, is the last day of a 12-month period. How to amend federal income tax return Count backward 12 months from May 11, 2013, to find the first day of this 12-month period, May 12, 2012. How to amend federal income tax return This 12-month period runs from May 12, 2012, through May 11, 2013. How to amend federal income tax return Count the total days during 2012 that fall within this 12-month period. How to amend federal income tax return This is 234 days (May 12, 2012 – December 31, 2012). How to amend federal income tax return Multiply $95,100 (the maximum exclusion for 2012) by the fraction 234/366 to find your maximum exclusion for 2012 ($60,802). How to amend federal income tax return You figure the maximum exclusion for 2013 in the opposite manner. How to amend federal income tax return Beginning with your last full day, September 30, 2013, count backward 330 full days. How to amend federal income tax return Do not count the 16 days you spent in the United States. How to amend federal income tax return That day, October 20, 2012, is the first day of a 12-month period. How to amend federal income tax return Count forward 12 months from October 20, 2012, to find the last day of this 12-month period, October 19, 2013. How to amend federal income tax return This 12-month period runs from October 20, 2012, through October 19, 2013. How to amend federal income tax return Count the total days during 2013 that fall within this 12-month period. How to amend federal income tax return This is 292 days (January 1, 2013 – October 19, 2013). How to amend federal income tax return Multiply $97,600, the maximum limit, by the fraction 292/365 to find your maximum exclusion for 2013 ($78,080). How to amend federal income tax return Choosing the Exclusion The foreign earned income exclusion is voluntary. How to amend federal income tax return You can choose the exclusion by completing the appropriate parts of Form 2555. How to amend federal income tax return When You Can Choose the Exclusion Your initial choice of the exclusion on Form 2555 or Form 2555-EZ generally must be made with one of the following returns. How to amend federal income tax return A return filed by the due date (including any extensions). How to amend federal income tax return A return amending a timely-filed return. How to amend federal income tax return Amended returns generally must be filed by the later of 3 years after the filing date of the original return or 2 years after the tax is paid. How to amend federal income tax return A return filed within 1 year from the original due date of the return (determined without regard to any extensions). How to amend federal income tax return Filing after the above periods. How to amend federal income tax return   You can choose the exclusion on a return filed after the periods described above if you owe no federal income tax after taking into account the exclusion. How to amend federal income tax return If you owe federal income tax after taking into account the exclusion, you can choose the exclusion on a return filed after the periods described earlier if you file before the IRS discovers that you failed to choose the exclusion. How to amend federal income tax return Whether or not you owe federal income tax after taking the exclusion into account, if you file your return after the periods described earlier, you must type or legibly print at the top of the first page of the Form 1040 “Filed pursuant to section 1. How to amend federal income tax return 911-7(a)(2)(i)(D). How to amend federal income tax return ” If you owe federal income tax after taking into account the foreign earned income exclusion and the IRS discovered that you failed to choose the exclusion, you may still be able to choose the exclusion. How to amend federal income tax return You must request a private letter ruling under Income Tax Regulation 301. How to amend federal income tax return 9100-3 and Revenue Procedure 2013-1, 2013-1 I. How to amend federal income tax return R. How to amend federal income tax return B. How to amend federal income tax return 1, available at www. How to amend federal income tax return irs. How to amend federal income tax return gov/irb/2013-01_IRB/ar06. How to amend federal income tax return html. How to amend federal income tax return Effect of Choosing the Exclusion Once you choose to exclude your foreign earned income, that choice remains in effect for that year and all later years unless you revoke it. How to amend federal income tax return Foreign tax credit or deduction. How to amend federal income tax return