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How To File Taxes For 2010

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How To File Taxes For 2010

How to file taxes for 2010 1. How to file taxes for 2010   Información para la Presentación de la Declaración de Impuestos Table of Contents Qué Hay de Nuevo Recordatorios Introduction ¿Debo Presentar una Declaración?Individuos/Personas Físicas—En General Dependientes Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Trabajadores por Cuenta Propia Extranjeros Quién Debe Presentar una Declaración ¿Qué Formulario Debo Usar?Formulario 1040EZ Formulario 1040A Formulario 1040 ¿Tengo que Presentar la Declaración en Papel? E-file del IRS ¿Cuándo Tengo que Presentar la Declaración?Servicios de entrega privados. How to file taxes for 2010 Prórrogas del Plazo para Presentar la Declaración de Impuestos ¿Cómo Preparo la Declaración de Impuestos?¿Cuándo Declaro los Ingresos y Gastos? Número de Seguro Social Fondo para la Campaña Electoral Presidencial Cálculos Documentos Adjuntos Designación de un Tercero Firmas Preparador Remunerado Reembolsos Cantidad que Adeuda Donaciones Para Reducir la Deuda Pública Nombre y Dirección ¿Dónde Presento la Declaración? ¿Qué Ocurre Después de Presentar la Declaración?¿Qué Documentos Debo Mantener? ¿Por Qué Debe Mantener los Documentos? Tipo de Documentos que Debe Mantener Documentos Básicos Cuánto Tiempo Debe Mantener los Documentos Información sobre Reembolsos Intereses Sobre Reembolsos Cambio de Dirección ¿Qué Sucede Si Cometí un Error?Declaraciones Enmendadas y Reclamaciones de Reembolso Multas Robo de Identidad Qué Hay de Nuevo Estado civil para efectos de la declaración en el caso de matrimonios del mismo sexo. How to file taxes for 2010   Si tiene un cónyuge del mismo sexo con quien se casó en un estado (o país extranjero) que reconozca el matrimonio entre personas del mismo sexo, usted y su cónyuge generalmente tienen que usar el estado civil de casado que presenta la declaración conjuntamente o de casado que presenta la declaración por separado al completar la declaración de impuestos del año 2013, aun si usted y su cónyuge viven actualmente en un estado (o país extranjero) que no reconoce el matrimonio entre personas del mismo sexo. How to file taxes for 2010 Vea la Publicación 501 para más información. How to file taxes for 2010 Impuesto Adicional del Medicare. How to file taxes for 2010  A partir del año 2013, les corresponde un Impuesto Adicional del Medicare de 0. How to file taxes for 2010 9% a los salarios, la compensación conforme a la Rairoad Retirement Tax Act (Ley Tributaria de Jubilación Ferroviaria o RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto Medicare. How to file taxes for 2010 Este impuesto se le aplicará según su estado civil para efectos de la declaración cuando dichos ingresos excedan de cierta cantidad límite. How to file taxes for 2010 Si desea más información, vea las Instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8959, ambas disponibles en inglés. How to file taxes for 2010 Impuesto sobre los ingresos netos de inversión. How to file taxes for 2010  A partir del año 2013, usted quizás podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). How to file taxes for 2010 Este impuesto es el 3. How to file taxes for 2010 8% de la cantidad menor, entre los ingresos netos de inversión y la cantidad que exceda de su ingreso bruto ajustado modificado sobre una cantidad límite. How to file taxes for 2010 Si desea más información, vea las Instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8960, ambas disponibles en inglés. How to file taxes for 2010 Crédito reembolsable por impuesto mínimo de un año anterior. How to file taxes for 2010  La parte reembolsable del crédito por impuesto mínimo de un año anterior ya no está disponible. How to file taxes for 2010 Quién tiene que hacer la declaración. How to file taxes for 2010  Por lo general, la cantidad de ingresos que puede recibir antes de tener que presentar una declaración de impuestos ha aumentado. How to file taxes for 2010 Vea la Tabla 1-1, Tabla 1-2 y Tabla 1-3 para las cantidades específicas. How to file taxes for 2010 Recordatorios Presentación electrónica. How to file taxes for 2010  En vez de presentar la declaración de impuestos en papel, puede presentar la declaración electrónicamente usando el sistema electrónico e-file del IRS. How to file taxes for 2010 Cree su propio número de identificación personal (PIN, por sus siglas en inglés) y presente su declaración sin usar papel. How to file taxes for 2010 Para más información, vea ¿Tengo que Presentar la Declaración en Papel? , más adelante. How to file taxes for 2010 Cambio de dirección. How to file taxes for 2010  Si cambia de dirección, debe notificar al IRS. How to file taxes for 2010 Puede utilizar el Formulario 8822, Change of Address (Cambio de dirección), en inglés, para notificarle al IRS sobre el cambio de dirección. How to file taxes for 2010 Vea Cambio de Dirección , más adelante, bajo ¿Qué Ocurre Después de Presentar la Declaración? Anote su número de Seguro Social (SSN, por sus siglas en inglés). How to file taxes for 2010  Tiene que anotar su número de Seguro Social en los espacios correspondientes de su declaración de impuestos. How to file taxes for 2010 Si presenta una declaración conjunta, anote los números de Seguro Social en el mismo orden en que aparecen los nombres. How to file taxes for 2010 Depósito directo de su reembolso. How to file taxes for 2010  En vez de recibir un cheque, quizás pueda recibir su reembolso por medio de un depósito directo a su cuenta bancaria o cuenta en otra institución financiera. How to file taxes for 2010 Vea el tema titulado Depósito Directo bajo Reembolsos, más adelante. How to file taxes for 2010 Si elige que su reembolso sea depositado directamente en su cuenta, quizás pueda dividir el reembolso entre dos o tres cuentas. How to file taxes for 2010 Pague por Internet o por teléfono. How to file taxes for 2010  Si debe impuestos adicionales, quizás pueda pagarlos electrónicamente o por teléfono. How to file taxes for 2010 Vea el tema titulado Cómo Pagar , más adelante. How to file taxes for 2010 Plan de pagos a plazos. How to file taxes for 2010  Si no puede pagar toda la cantidad que debe al presentar su declaración de impuestos, puede solicitar un plan de pagos a plazos mensuales. How to file taxes for 2010 Vea más adelante el tema titulado Plan de Pagos a Plazos bajo Cantidad que Adeuda. How to file taxes for 2010 Quizás pueda solicitar un plan de pagos por Internet si adeuda impuestos federales, intereses y multas. How to file taxes for 2010 Prórroga automática de 6 meses. How to file taxes for 2010  Puede obtener una prórroga automática de 6 meses para presentar la declaración del impuesto si, no más tarde de la fecha de vencimiento del plazo para presentar la declaración, presenta el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos. How to file taxes for 2010 Vea Prórroga Automática , más adelante. How to file taxes for 2010 Servicio en zona de combate. How to file taxes for 2010  Si es miembro de las Fuerzas Armadas y prestó servicio en una zona de combate, o si prestó servicio en una zona de combate en apoyo de las Fuerzas Armadas, se le permite tiempo adicional para ocuparse de sus asuntos tributarios. How to file taxes for 2010 Vea más adelante el tema titulado Personas que Prestan Servicio en Zona de Combate bajo ¿Cuándo Tengo que Presentar la Declaración? Número de identificación del contribuyente para adopción. How to file taxes for 2010  Si un niño fue puesto en su hogar con fines de adopción legal y usted no puede obtener un número de Seguro Social para el niño a tiempo para presentar su declaración de impuestos, quizás pueda obtener un número de identificación del contribuyente para adopción (ATIN, por sus siglas en inglés). How to file taxes for 2010 Para más información, vea más adelante el tema titulado Número de Seguro Social . How to file taxes for 2010 Número de identificación del contribuyente para extranjeros. How to file taxes for 2010  Si usted o su dependiente es extranjero no residente o extranjero residente que no posee ni tiene derecho a obtener un número de Seguro Social, presente al IRS el Formulario W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos. How to file taxes for 2010 Para más información, vea más adelante el tema titulado Número de Seguro Social . How to file taxes for 2010 Documentos tributarios frívolos. How to file taxes for 2010  El IRS ha publicado una lista de posturas que se consideran frívolas. How to file taxes for 2010 La multa por presentar una declaración frívola es $5,000. How to file taxes for 2010 Además, la multa de $5,000 corresponderá a otros documentos frívolos. How to file taxes for 2010 Para más información, vea Multas Civiles , más adelante. How to file taxes for 2010 Introduction Este capítulo trata los siguientes temas: Si usted tiene que presentar una declaración de impuestos. How to file taxes for 2010 Qué formulario debe usar. How to file taxes for 2010 Cómo presentar su declaración electrónicamente. How to file taxes for 2010 Cuándo, cómo y dónde presentar su declaración de impuestos. How to file taxes for 2010 Qué ocurre si paga muy pocos o demasiados impuestos. How to file taxes for 2010 Qué datos y documentos debe guardar y por cuánto tiempo debe guardarlos. How to file taxes for 2010 Cómo puede cambiar una declaración de impuestos que ya presentó. How to file taxes for 2010 ¿Debo Presentar una Declaración? Debe presentar una declaración de impuestos federales sobre el ingreso si es ciudadano o residente de los Estados Unidos o residente de Puerto Rico y reúne los requisitos para la presentación de la declaración para alguna de las siguientes categorías: Individuos/personas físicas en general. How to file taxes for 2010 (Hay reglas especiales para cónyuges sobrevivientes, albaceas, administradores, representantes legales, ciudadanos y residentes estadounidenses que vivan fuera de los Estados Unidos, residentes de Puerto Rico e individuos con ingresos provenientes de territorios de los Estados Unidos). How to file taxes for 2010 Dependientes. How to file taxes for 2010 Determinados hijos menores de 19 años de edad o estudiantes a tiempo completo. How to file taxes for 2010 Personas que trabajan por cuenta propia. How to file taxes for 2010 Extranjeros. How to file taxes for 2010 Los requisitos para la presentación de la declaración de impuestos para cada categoría se explican en este capítulo. How to file taxes for 2010 Los requisitos para la presentación de la declaración de impuestos se aplican aun si no adeuda impuestos. How to file taxes for 2010 Aunque no tenga que presentar una declaración, podría serle ventajoso hacerlo. How to file taxes for 2010 Vea Quién Debe Presentar una Declaración , más adelante. How to file taxes for 2010 Presente una sola declaración de impuestos federales sobre el ingreso para el año, independientemente de cuántos trabajos tuvo, cuántos Formularios W-2 recibió o en cuántos estados vivió durante el año. How to file taxes for 2010 No presente más de un formulario original para el mismo año aun si no ha recibido su reembolso o si el IRS no se ha comunicado con usted desde que presentó la declaración. How to file taxes for 2010 Individuos/Personas Físicas—En General Si es ciudadano estadounidense o residente, hay tres factores que determinan si tiene que presentar una declaración o no: Sus ingresos brutos, Su estado civil para efectos de la declaración y Su edad. How to file taxes for 2010 Para saber si debe presentar una declaración, vea la Tabla 1-1, Tabla 1-2 y Tabla 1-3. How to file taxes for 2010 Aunque ninguna tabla indique que tiene que presentar una declaración, tal vez necesite presentar una declaración para que le devuelvan dinero. How to file taxes for 2010 (Vea Quién Debe Presentar una Declaración , más adelante). How to file taxes for 2010 Ingresos brutos. How to file taxes for 2010   Los ingresos brutos incluyen todo ingreso que reciba en forma de dinero, bienes, propiedad y servicios que no esté exento de impuestos. How to file taxes for 2010 Incluyen también ingresos provenientes de fuentes fuera de los Estados Unidos o provenientes de la venta de su vivienda principal (aunque pueda excluir una parte o la totalidad de los mismos). How to file taxes for 2010 Incluya parte de los beneficios del Seguro Social si: Estuvo casado, presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013 o La mitad de los beneficios del Seguro Social, más los demás ingresos brutos y cualesquier intereses exentos de impuestos, son superiores a $25,000 ($32,000 si es casado que presenta una declaración conjunta). How to file taxes for 2010 Si le corresponde el punto (1) o (2), consulte las instrucciones del Formulario 1040 ó 1040A, o la Publicación 915, Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de la jubilación ferroviaria), en inglés, para calcular la parte de los beneficios del Seguro Social que tiene que incluir en los ingresos brutos. How to file taxes for 2010   Las clases de ingresos comunes se abordan en la Parte Dos de esta publicación. How to file taxes for 2010 Ingresos de bienes gananciales. How to file taxes for 2010   Si está casado y su domicilio permanente está en un estado donde rigen las leyes de los bienes gananciales, la mitad de todo ingreso descrito por la ley estatal como ingreso de bienes gananciales puede ser considerada suya. How to file taxes for 2010 Esto afecta sus impuestos federales, incluyendo si está obligado a presentar una declaración si no la presenta conjuntamente con su cónyuge. How to file taxes for 2010 Para más información, vea la Publicación 555, Community Property (Comunidad de Bienes), en inglés. How to file taxes for 2010 Sociedad doméstica en los estados de Nevada, Washington y California. How to file taxes for 2010   Una parte de una sociedad doméstica registrada en los estados de Nevada, Washington o California por lo general tiene que declarar la mitad de los ingresos de la comunidad formada por él/ella y su pareja. How to file taxes for 2010 Vea la Publicación 555, en inglés. How to file taxes for 2010 Personas que trabajan por cuenta propia. How to file taxes for 2010   Si trabaja por cuenta propia, su ingreso bruto incluye la cantidad de la línea 7 del Anexo C (Formulario 1040), Profit or Loss From Business (Ganancias y pérdidas de negocios), en inglés; la línea 1 del Anexo C-EZ (Formulario 1040), Net Profit From Business (Ganancias netas de negocios), en inglés; y la línea 9 del Anexo F (Formulario 1040), Profit or Loss From Farming (Pérdidas o ganancias agrícolas), en inglés. How to file taxes for 2010 Vea más adelante el tema titulado Trabajadores por Cuenta Propia , para más información sobre los requisitos para presentar su declaración. How to file taxes for 2010    Si no declara todos sus ingresos del trabajo por cuenta propia, sus beneficios del Seguro Social podrían ser más bajos cuando se jubile. How to file taxes for 2010 Estado civil para efectos de la declaración. How to file taxes for 2010   Su estado civil para efectos de la declaración se determina por su situación familiar y si es soltero o casado. How to file taxes for 2010 Su estado civil se determina el último día de su año tributable, el cual es el 31 de diciembre para casi todos los contribuyentes. How to file taxes for 2010 Vea el capítulo 2 para una explicación de cada estado civil para efectos de la declaración. How to file taxes for 2010 Edad. How to file taxes for 2010   En general, si tiene 65 años de edad o es mayor a finales del año, puede tener un ingreso bruto mayor que el de otros contribuyentes antes de tener que presentar una declaración. How to file taxes for 2010 Vea la Tabla 1-1 . How to file taxes for 2010 Se considera que tiene 65 años de edad el día antes de cumplir los 65 años. How to file taxes for 2010 Por ejemplo, si usted cumple 65 años el primero de enero de 2014, se considera que tiene 65 años de edad durante el año 2013. How to file taxes for 2010 Tabla 1-1. How to file taxes for 2010 Requisitos para la Presentación de la Declaración de Impuestos del Año 2013 para la Mayoría de los Contribuyentes SI su estado civil para efectos de la declaración es. How to file taxes for 2010 . How to file taxes for 2010 . How to file taxes for 2010 Y al final del año 2013 usted tenía. How to file taxes for 2010 . How to file taxes for 2010 . How to file taxes for 2010 * ENTONCES presente una declaración si  sus ingresos brutos   eran al menos. How to file taxes for 2010 . How to file taxes for 2010 . How to file taxes for 2010 ** soltero menos de 65 años de edad $10,000     65 años de edad o más $11,500   casado que presenta una declaración conjunta*** menos de 65 años de edad (ambos cónyuges) $20,000     65 años de edad o más (un cónyuge) $21,200     65 años de edad o más (ambos cónyuges) $22,400   casado que presenta una declaración por separado cualquier edad $3,900   cabeza de familia menos de 65 años de edad $12,850     65 años de edad o más $14,350   viudo que reúne los requisitos con hijo dependiente menos de 65 años de edad $16,100     65 años de edad o más $17,300   * Si nació el primero de enero de 1949, se considera que tiene 65 años de edad al final del año 2013. How to file taxes for 2010 ** Ingreso bruto significa todo ingreso que usted haya recibido en forma de dinero, bienes, propiedades y servicios que no esté exento de impuestos, incluyendo todo ingreso de fuentes fuera de los Estados Unidos o la venta de su vivienda principal (aun si puede excluir una parte o la totalidad de ese ingreso). How to file taxes for 2010 No incluya los beneficios del Seguro Social a menos que (a) usted sea un contribuyente casado que presenta una declaración por separado y vivió con su cónyuge en cualquier momento de 2013 o (b) la mitad de los beneficios del Seguro Social más los demás ingresos brutos y todo interés exento de impuesto son superiores a $25,000 ($32,000 si es casado que presenta una declaración conjunta). How to file taxes for 2010 Si le corresponde el punto (a) o (b), consulte las Instrucciones del Formulario 1040 ó 1040A, o la Publicación 915, en inglés, para calcular la parte tributable de los beneficios del Seguro Social que debe incluir en los ingresos brutos. How to file taxes for 2010 El ingreso bruto incluye las ganancias, pero no las pérdidas, que se declaran en el Formulario 8949 o el Anexo D. How to file taxes for 2010 El ingreso bruto del negocio por cuenta propia, por ejemplo, es la cantidad que se incluye en la línea 7 del Anexo C o en la línea 9 del Anexo F. How to file taxes for 2010 Al calcular el ingreso bruto no reduzca éste por las pérdidas incurridas, incluyendo las pérdidas que se incluyen en la línea 7 del Anexo C o en la línea 9 del Anexo F. How to file taxes for 2010 *** Si no vivía con su cónyuge al final del año 2013 (o en la fecha en que falleció su cónyuge) y su ingreso bruto era al menos $3,900, debe presentar una declaración independientemente de su edad. How to file taxes for 2010 Cónyuges Sobrevivientes, Albaceas, Administradores y Representantes Legales Usted tiene que presentar una declaración de impuestos final para el fallecido (persona que murió) si se cumplen las dos condiciones siguientes: Usted es el cónyuge sobreviviente, albacea, administrador o representante legal. How to file taxes for 2010 El fallecido reunía los requisitos para presentar una declaración de impuestos en la fecha de su muerte. How to file taxes for 2010 Vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información sobre los requisitos de presentación de la declaración final de un fallecido. How to file taxes for 2010 Ciudadanos de los Estados Unidos y Residentes Extranjeros que Viven Fuera de los Estados Unidos Para determinar si tiene que presentar una declaración, incluya todo ingreso bruto que recibió en el extranjero, incluyendo todo ingreso que pueda excluir bajo la exclusión de ingreso ganado en el extranjero. How to file taxes for 2010 Para información sobre las reglas de impuestos especiales que le podrían corresponder, vea la Publicación 54, Tax Guide for U. How to file taxes for 2010 S. How to file taxes for 2010 Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos de los Estados Unidos y residentes extranjeros que residen en el extranjero), en inglés. How to file taxes for 2010 Está disponible en IRS. How to file taxes for 2010 gov y casi todas las embajadas y consulados de los Estados Unidos. How to file taxes for 2010 Vea Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. How to file taxes for 2010 Residentes de Puerto Rico Si es ciudadano estadounidense y también es residente bona fide de Puerto Rico, por lo general, debe presentar una declaración de impuestos sobre el ingreso de los Estados Unidos para todo año que cumple con los requisitos de ingreso. How to file taxes for 2010 Este requisito es adicional a todo requisito legal que pueda tener de presentar una declaración de impuestos sobre el ingreso de Puerto Rico. How to file taxes for 2010 Si es residente bona fide de Puerto Rico durante todo el año, el ingreso bruto en los Estados Unidos no incluye ingresos provenientes de fuentes dentro de Puerto Rico. How to file taxes for 2010 Sin embargo, sí incluye todo ingreso que recibió por sus servicios como empleado de los Estados Unidos o de una agencia de los Estados Unidos. How to file taxes for 2010 Si recibe ingresos provenientes de fuentes de Puerto Rico que no estén sujetos a impuestos estadounidenses, debe reducir la deducción estándar. How to file taxes for 2010 Como resultado, la cantidad de ingresos que debe tener para estar obligado a presentar una declaración de impuestos sobre el ingreso de los Estados Unidos es menor que la cantidad correspondiente en la Tabla 1-1 o la Tabla 1-2. How to file taxes for 2010 Para obtener más información, vea la Publicación 570, Tax Guide for Individuals With Income From U. How to file taxes for 2010 S. How to file taxes for 2010 Possessions (Guía tributaria para individuos con ingresos de territorios de los Estados Unidos), en inglés. How to file taxes for 2010 Individuos con Ingresos Provenientes de Territorios de los Estados Unidos Si tuvo ingresos provenientes de Guam, la Comunidad de Naciones de las Islas Marianas del Norte, la Samoa Estadounidense o las Islas Vírgenes Estadounidenses, le podrían corresponder reglas especiales para determinar si debe presentar una declaración de impuestos federales estadounidenses sobre el ingreso. How to file taxes for 2010 Además, tal vez tenga que presentar una declaración al gobierno de la isla en cuestión. How to file taxes for 2010 Para más información, vea la Publicación 570, en inglés. How to file taxes for 2010 Tabla 1-2. How to file taxes for 2010 Requisitos para la Presentación de la Declaración para Dependientes en el año 2013 Vea el capítulo 3 para saber si alguien puede reclamarlo a usted como dependiente. How to file taxes for 2010 Si sus padres (u otra persona) pueden reclamarlo a usted como dependiente, use esta tabla para saber si tiene que presentar una declaración. How to file taxes for 2010 (Consulte la Tabla 1-3 para ver otras situaciones en las que debe presentar una declaración). How to file taxes for 2010 En esta tabla, el ingreso del trabajo incluye sueldos, salarios, propinas y honorarios profesionales. How to file taxes for 2010 Además incluye becas de estudios y de desarrollo profesional sujetas a impuestos. How to file taxes for 2010 (Vea el tema titulado Becas de estudios y becas de desarrollo profesional, en el capítulo 12). How to file taxes for 2010 El ingreso no derivado del trabajo incluye ingresos relacionados con las inversiones, como intereses tributables, dividendos ordinarios y distribuciones de ganancias de capital. How to file taxes for 2010 Esto también incluye la compensación por desempleo, beneficios tributables del Seguro Social, pensiones, anualidades, cancelaciones de deudas y distribuciones de ingresos no derivados del trabajo provenientes de un fideicomiso. How to file taxes for 2010 El ingreso bruto es el total del ingreso del trabajo e ingresos no derivados del trabajo. How to file taxes for 2010   Dependientes solteros—¿Tenía usted 65 años de edad o más o estaba ciego? □ No. How to file taxes for 2010 Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $1,000. How to file taxes for 2010     • Su ingreso del trabajo era mayor de $6,100. How to file taxes for 2010     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $1,000 o       • Su ingreso del trabajo (hasta $5,750) más $350. How to file taxes for 2010 □ Sí. How to file taxes for 2010 Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $2,500 ($4,000 si tenía 65 años de edad o más y estaba ciego). How to file taxes for 2010     • Su ingreso del trabajo era mayor de $7,600 ($9,100 si tenía 65 años de edad o más y estaba ciego). How to file taxes for 2010     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $2,500 ($4,000 si tenía 65 años de edad o más y estaba ciego) o       • Su ingreso del trabajo (hasta $5,750) más $1,850 ($3,350 si tenía 65 años de edad o más y estaba ciego). How to file taxes for 2010 Dependientes casados —¿Tenia usted 65 años de edad o más o estaba ciego? □ No. How to file taxes for 2010 Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $1,000. How to file taxes for 2010     • Su ingreso del trabajo era mayor de $6,100. How to file taxes for 2010     • Su ingreso bruto era de por lo menos $5, su cónyuge presenta una declaración de impuestos por separado y detalla sus deducciones. How to file taxes for 2010     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $1,000 o       • Su ingreso del trabajo (hasta $5,750) más $350. How to file taxes for 2010 □ Sí. How to file taxes for 2010 Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $2,200 ($3,400 si tenía 65 años de edad o más y estaba ciego). How to file taxes for 2010     • Su ingreso del trabajo era mayor de $7,300 ($8,500 si tenía 65 años de edad o más y estaba ciego). How to file taxes for 2010     • Su ingreso bruto era de por lo menos $5, su cónyuge presenta una declaración de impuestos por separado y detalla sus deducciones. How to file taxes for 2010     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $2,200 ($3,400 si tenía 65 años de edad o más y estaba ciego) o       • Su ingreso del trabajo (hasta $5,750) más $1,550 ($2,750 si tenía 65 años de edad o más y estaba ciego). How to file taxes for 2010 Dependientes Si es dependiente (una persona que cumple los requisitos para ser declarada como dependiente según se indica en el capítulo 3), vea la Tabla 1-2 para determinar si debe presentar una declaración. How to file taxes for 2010 También debe presentar una declaración si su situación se describe en la Tabla 1-3. How to file taxes for 2010 Responsabilidad del padre o madre. How to file taxes for 2010   En general, un hijo tiene el deber de presentar su propia declaración de impuestos y pagar los impuestos correspondientes. How to file taxes for 2010 Si un hijo dependiente debe presentar una declaración de impuestos sobre el ingreso pero no puede presentarla, debido a la edad o por cualquier otra razón, el padre o madre, tutor u otra persona responsable por ley de ese dependiente debe presentarla de parte del hijo. How to file taxes for 2010 Si el hijo no puede firmar la declaración, el padre o madre o tutor debe firmar el nombre del hijo junto a las palabras: “ By (your signature), parent for minor child. How to file taxes for 2010 ” (Por (su firma), padre de un hijo menor). How to file taxes for 2010 Ingresos de un hijo. How to file taxes for 2010   Las cantidades que un hijo gana por prestar servicios se incluyen en el ingreso bruto de él o ella pero no en el ingreso bruto del padre o la madre. How to file taxes for 2010 Esto es cierto aun si bajo las leyes locales los padres del hijo tienen derecho a los ingresos e incluso si los han recibido. How to file taxes for 2010 Pero si el hijo no paga los impuestos adeudados sobre este ingreso, el padre o la madre es responsable de pagar los impuestos. How to file taxes for 2010 Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Si los únicos ingresos de un hijo son intereses y dividendos (incluyendo distribuciones de ganancias de capital y dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska), el hijo tenía menos de 19 años de edad al finalizar el año 2013 o era estudiante a tiempo completo y tenía menos de 24 años al finalizar el año 2013, y reúne otras condiciones adicionales, el padre o la madre puede elegir la opción de incluir el ingreso del hijo en la declaración del padre o madre. How to file taxes for 2010 Si los padres eligen esta opción, el hijo no tiene que presentar una declaración. How to file taxes for 2010 Vea el tema Elección de los Padres de Declarar los Intereses y Dividendos del Hijo , en el capítulo 31. How to file taxes for 2010 Trabajadores por Cuenta Propia Usted trabaja por cuenta propia si: Trabaja en una ocupación o negocio como dueño único, Es contratista independiente, Es socio de una sociedad colectiva o Trabaja por su cuenta de alguna otra manera. How to file taxes for 2010 Además de sus actividades de negocio normales a las que se dedica a tiempo completo, el trabajo por cuenta propia puede incluir ciertos trabajos a tiempo parcial que haga en casa o además de su trabajo normal. How to file taxes for 2010 Debe presentar una declaración si su ingreso bruto es por lo menos igual a la cantidad requerida para presentar la declaración de impuestos que corresponde a su estado civil para efectos de la declaración y su edad (indicada en la Tabla 1-1). How to file taxes for 2010 Además, tiene que presentar el Formulario 1040 y el Anexo SE (Formulario 1040), Self-Employment Tax (Impuesto sobre el trabajo por cuenta propia), en inglés, si: Sus ingresos netos del trabajo por cuenta propia (excluyendo ingresos como empleado de una iglesia) eran $400 o más o Tenía ingresos de $108. How to file taxes for 2010 28 o más por ser empleado de una iglesia. How to file taxes for 2010 (Vea la Tabla 1-3). How to file taxes for 2010 Use el Anexo SE (Formulario 1040) para calcular su impuesto sobre el trabajo por cuenta propia. How to file taxes for 2010 El impuesto sobre el trabajo por cuenta propia es equivalente al impuesto del Seguro Social y del Medicare que se retiene del salario de un empleado. How to file taxes for 2010 Para más información sobre este impuesto, vea la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), en inglés. How to file taxes for 2010 Empleados de gobiernos extranjeros o de organismos internacionales. How to file taxes for 2010   Si es ciudadano de los Estados Unidos que trabaja en los Estados Unidos para un organismo internacional, un gobierno extranjero o una entidad que opera enteramente bajo un gobierno extranjero y su empleador no está obligado a retener impuestos del Seguro Social y del Medicare de su salario, deberá incluir la remuneración por servicios prestados en los Estados Unidos al calcular su ingreso neto del trabajo por cuenta propia. How to file taxes for 2010 Ministros de una orden religiosa. How to file taxes for 2010   Tiene que incluir el ingreso procedente de servicios prestados como ministro cuando calcule su ingreso neto del trabajo por cuenta propia, a menos que tenga una exención del impuesto sobre el trabajo por cuenta propia. How to file taxes for 2010 Esto incluye a practicantes de la Ciencia Cristiana y a miembros de órdenes religiosas que no hayan tomado un voto de pobreza. How to file taxes for 2010 Para más información, consulte la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Información sobre el Seguro Social y otra información para miembros del clero y trabajadores religiosos), en inglés. How to file taxes for 2010 Extranjeros Su estado de extranjero residente, no residente o extranjero con doble estado de residencia determina si usted debe presentar una declaración de impuestos sobre el ingreso y cómo presentarla. How to file taxes for 2010 Las reglas que se usan para determinar su estado de extranjero se explican en la Publicación 519, U. How to file taxes for 2010 S. How to file taxes for 2010 Tax Guide for Aliens (Guía de impuestos para extranjeros), en inglés. How to file taxes for 2010 Extranjero residente. How to file taxes for 2010   Si es extranjero residente durante todo el año, tiene que presentar una declaración de impuestos acatando las mismas reglas que les corresponden a los ciudadanos estadounidenses. How to file taxes for 2010 Use los formularios mencionados en esta publicación. How to file taxes for 2010 Extranjero no residente. How to file taxes for 2010   Si es extranjero no residente, las reglas y los formularios de impuestos que le corresponden son distintos a los correspondientes a ciudadanos estadounidenses y a extranjeros residentes. How to file taxes for 2010 Vea la Publicación 519 para saber si las leyes tributarias de los Estados Unidos le corresponden a usted y qué formularios debe presentar. How to file taxes for 2010 Contribuyente con doble estado de residencia. How to file taxes for 2010   Si es extranjero residente por una parte del año tributario y extranjero no residente por el resto del año, es contribuyente con doble estado de residencia. How to file taxes for 2010 Se aplican reglas distintas para cada parte del año. How to file taxes for 2010 Para información sobre contribuyentes con doble estado de residencia, vea la Publicación 519. How to file taxes for 2010 Tabla 1-3. How to file taxes for 2010 Otras Situaciones en las que Debe Presentar una Declaración de Impuestos para el Año 2013 Si alguna de las cuatro condiciones que se indican a continuación le corresponde, tiene que presentar la declaración para el 2013. How to file taxes for 2010 1. How to file taxes for 2010 Adeuda algunos impuestos especiales, incluyendo cualquiera de los siguientes:   a. How to file taxes for 2010 Impuesto mínimo alternativo. How to file taxes for 2010   b. How to file taxes for 2010 Impuestos adicionales sobre un plan calificado, incluyendo un arreglo de ahorros para la jubilación (IRA) u otros planes con beneficios tributarios. How to file taxes for 2010 Pero si está presentando una declaración sólo porque adeuda este impuesto, puede presentar por sí solo el Formulario 5329. How to file taxes for 2010   c. How to file taxes for 2010 Impuestos sobre el empleo de empleados domésticos. How to file taxes for 2010 Pero si está presentando una declaración sólo porque adeuda este impuesto, puede presentar por sí solo el Anexo H. How to file taxes for 2010   d. How to file taxes for 2010 El impuesto del Seguro Social o del Medicare sobre propinas que usted no declaró a su empleador o salarios recibidos de un empleador que no retuvo dichos impuestos. How to file taxes for 2010   e. How to file taxes for 2010 Recuperación del crédito para compradores de vivienda por primera vez. How to file taxes for 2010   f. How to file taxes for 2010 Impuestos añadidos, incluyendo impuestos del Seguro Social y del Medicare o el impuesto de Jubilación de Empleados Ferroviarios (conocido como RRTA, por sus siglas en inglés), sobre propinas que no fueron recaudadas y que usted declaró a su empleador o seguro de vida colectivo e impuestos adicionales en cuentas de ahorros para gastos médicos. How to file taxes for 2010   g. How to file taxes for 2010 Impuestos recuperados. How to file taxes for 2010 2. How to file taxes for 2010 Usted (o su cónyuge si presentan una declaración conjunta) recibió distribuciones de una cuenta Archer MSA, de una cuenta Medicare Advantage MSA o de una cuenta Health Savings Account. How to file taxes for 2010 3. How to file taxes for 2010 Tiene ingresos netos del trabajo por cuenta propia de por lo menos $400. How to file taxes for 2010 4. How to file taxes for 2010 Tiene un salario de $108. How to file taxes for 2010 28 o más de una iglesia o una organización calificada controlada por una iglesia que está exenta de los impuestos del Seguro Social y del Medicare del empleador. How to file taxes for 2010 Quién Debe Presentar una Declaración Aunque no tenga que presentar una declaración de impuestos federales sobre el ingreso, debe presentarla para que le devuelvan dinero si alguna de las siguientes condiciones le corresponde: Le retuvieron impuestos federales o usted pagó impuesto estimado. How to file taxes for 2010 Reúne los requisitos para el crédito por ingreso del trabajo. How to file taxes for 2010 Vea el capítulo 36 para más información. How to file taxes for 2010 Reúne los requisitos para el crédito tributario adicional por hijos. How to file taxes for 2010 Vea el capítulo 34 para más información. How to file taxes for 2010 Reúne los requisitos para el crédito tributario por cobertura del seguro médico. How to file taxes for 2010 Vea el capítulo 37 para más información. How to file taxes for 2010 Reúne los requisitos para el crédito tributario de oportunidad para los estadounidenses. How to file taxes for 2010 Vea el capítulo 35 para más información. How to file taxes for 2010 Reúne los requisitos para el crédito por impuestos federales sobre combustibles. How to file taxes for 2010 Vea el capítulo 37 para más información. How to file taxes for 2010 ¿Qué Formulario Debo Usar? Debe escoger uno de tres formularios para presentar su declaración de impuestos. How to file taxes for 2010 Éstos son: el Formulario 1040EZ, el Formulario 1040A o el Formulario 1040. How to file taxes for 2010 (Pero vea también el tema titulado ¿Tengo que Presentar la Declaración en Papel? , más adelante). How to file taxes for 2010 Vea el tema en la sección Formulario 1040 para información sobre cuándo necesita utilizar dicho formulario. How to file taxes for 2010 Formulario 1040EZ El Formulario 1040EZ es el formulario más sencillo de usar. How to file taxes for 2010 Puede usar el Formulario 1040EZ si se dan todas las siguientes situaciones:    Su estado civil para efectos de la declaración es soltero o casado que presenta una declaración conjunta. How to file taxes for 2010 Si fue extranjero no residente en algún momento del año 2013, su estado civil para efectos de la declaración debe ser casado que presenta la declaración conjunta. How to file taxes for 2010 Usted (y su cónyuge, si es casado que presenta una declaración conjunta) tenía menos de 65 años de edad y no estaba ciego al final del año 2013. How to file taxes for 2010 Si nació el 1 de enero de 1949, a usted se le considera que tiene 65 años de edad al final del año 2013. How to file taxes for 2010 No declara ningún dependiente. How to file taxes for 2010 Su ingreso tributable es menos de $100,000. How to file taxes for 2010 Su ingreso proviene únicamente de sueldos, salarios, propinas, compensación por desempleo, dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska), becas de estudios y de desarrollo profesional tributables e intereses tributables de $1,500 o menos. How to file taxes for 2010 No declara ningún ajuste al ingreso, como una deducción por aportaciones hechas a una cuenta de ahorros para la jubilación (IRA, por sus siglas en inglés) o intereses sobre un préstamo de estudios. How to file taxes for 2010 No reclama ningún crédito que no sea el crédito por ingreso del trabajo. How to file taxes for 2010 No debe impuestos sobre el empleo de empleados domésticos sobre salarios que le pagó a un empleado doméstico. How to file taxes for 2010 Si ganó propinas, se han incluido en los recuadros 5 y 7 del Formulario W-2. How to file taxes for 2010 No es deudor en un caso de quiebra (conforme al capítulo 11 del Título 11 del Código de Quiebras de los Estados Unidos) declarado después del 16 de octubre de 2005. How to file taxes for 2010   Debe cumplir todos estos requisitos para poder usar el Formulario 1040EZ. How to file taxes for 2010 De lo contrario, debe utilizar el Formulario 1040A o el Formulario 1040. How to file taxes for 2010 Cómo calcular el impuesto. How to file taxes for 2010   En el Formulario 1040EZ, sólo puede usar la tabla de impuestos para calcular su impuesto sobre el ingreso. How to file taxes for 2010 No puede usar el Formulario 1040EZ para declarar ningún otro impuesto. How to file taxes for 2010 Formulario 1040A Si no reúne los requisitos para utilizar el Formulario 1040EZ, quizás pueda utilizar el Formulario 1040A. How to file taxes for 2010 Puede usar el Formulario 1040A si se dan todas las siguientes situaciones:    Su ingreso proviene únicamente de: Salarios, sueldos y propinas. How to file taxes for 2010 Intereses. How to file taxes for 2010 Dividendos ordinarios (incluyendo dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska)). How to file taxes for 2010 Distribuciones de ganancias de capital. How to file taxes for 2010 Distribuciones de cuentas IRA. How to file taxes for 2010 Pensiones y anualidades. How to file taxes for 2010 Compensación por desempleo. How to file taxes for 2010 Beneficios tributables del Seguro Social y de la jubilación ferroviaria y Becas tributables de estudios y de desarrollo profesional. How to file taxes for 2010 Si recibe una distribución de ganancias de capital que incluye una ganancia no recuperada conforme a la Sección 1250, una ganancia de la sección 1202 o una ganancia procedente de artículos coleccionables (28%), no puede usar el Formulario 1040A. How to file taxes for 2010 Tiene que usar el Formulario 1040. How to file taxes for 2010 Su ingreso tributable es menos de $100,000. How to file taxes for 2010 Sus ajustes al ingreso se deben solamente a lo siguiente: Gastos del educador. How to file taxes for 2010 Deducción de una cuenta de ahorros para la jubilación (IRA, por sus siglas en inglés). How to file taxes for 2010 Deducción de intereses sobre un préstamo de estudios. How to file taxes for 2010 Costo de matrícula y cuotas. How to file taxes for 2010 No detalla las deducciones. How to file taxes for 2010 Reclama sólo los siguientes créditos tributarios: El crédito por gastos del cuidado de menores y dependientes. How to file taxes for 2010 (Vea el capítulo 32 ). How to file taxes for 2010 Crédito para ancianos o personas incapacitadas. How to file taxes for 2010 (Vea el capítulo 33 ). How to file taxes for 2010 Los créditos tributarios por estudios. How to file taxes for 2010 (Vea el capítulo 35 ). How to file taxes for 2010 El crédito por aportaciones a cuentas de ahorros para la jubilación. How to file taxes for 2010 (Vea el capítulo 37 ). How to file taxes for 2010 El crédito tributario por hijos. How to file taxes for 2010 (Vea el capítulo 34 ). How to file taxes for 2010 El crédito por ingreso del trabajo. How to file taxes for 2010 (Vea el capítulo 36 ). How to file taxes for 2010 El crédito tributario adicional por hijos. How to file taxes for 2010 (Vea el capítulo 34 ). How to file taxes for 2010 No tuvo un ajuste al impuesto mínimo alternativo sobre acciones que adquirió al ejercer una opción de compra de acciones con incentivo. How to file taxes for 2010 (Vea la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés). How to file taxes for 2010   También puede utilizar el Formulario 1040A si recibió del empleador beneficios para el cuidado de dependientes o si adeuda impuesto de una recuperación de un crédito por estudios o el impuesto mínimo alternativo. How to file taxes for 2010   Tiene que cumplir estos requisitos mencionados anteriormente para usar el Formulario 1040A. How to file taxes for 2010 De lo contrario, tiene que usar el Formulario 1040. How to file taxes for 2010 Formulario 1040 Si no puede usar el Formulario 1040EZ ni el Formulario 1040A, debe usar el Formulario 1040. How to file taxes for 2010 Puede usar el Formulario 1040 para declarar todos los tipos de ingresos, deducciones y créditos. How to file taxes for 2010 Quizás pague menos impuestos presentando el Formulario 1040 porque puede tomar deducciones detalladas, algunos ajustes a los ingresos y créditos que no puede tomar en el Formulario 1040A ni en el Formulario 1040EZ. How to file taxes for 2010 Debe usar el Formulario 1040 si le corresponde alguna de las siguientes situaciones:    Su ingreso tributable es $100,000 o más. How to file taxes for 2010 Detalla sus deducciones en el Anexo A. How to file taxes for 2010 Tenía ingresos que no pueden ser declarados en el Formulario 1040EZ ni en el Formulario 1040A, incluyendo intereses exentos de impuestos provenientes de bonos de actividad privada que fueron emitidos después del 7 de agosto del 1986. How to file taxes for 2010 Reclama algún ajuste a los ingresos brutos que no sean los ajustes mencionados anteriormente bajo Formulario 1040A. How to file taxes for 2010 En el recuadro 12 del Formulario W-2 se indican impuestos del empleado no cobrados (impuestos del Seguro Social y Medicare) sobre propinas (vea el capítulo 6 ) o sobre un seguro de vida colectivo a término (vea el capítulo 5 ). How to file taxes for 2010 Recibió $20 o más en propinas en algún mes y no las declaró todas a su empleador. How to file taxes for 2010 (Vea el capítulo 6 ). How to file taxes for 2010 Era residente bona fide de Puerto Rico y excluye ingresos provenientes de fuentes en Puerto Rico. How to file taxes for 2010 Reclama todos los créditos salvo los mencionados anteriormente bajo Formulario 1040A. How to file taxes for 2010 Debe impuestos sobre uso y consumo sobre remuneraciones por acciones negociadas por oficiales de una sociedad anónima expatriada. How to file taxes for 2010 Su Formulario W-2 muestra una cantidad en el recuadro 12 con el código Z. How to file taxes for 2010 De su cuenta IRA, recibió una distribucion de fondos calificada de una cuenta de ahorros para gastos médicos (HSA, por sus siglas en inglés). How to file taxes for 2010 Es empleado y su empleador no le retuvo los impuestos del Seguro Social ni del Medicare. How to file taxes for 2010 Tiene que presentar otros formularios, tales como el Formulario 8959 o el Formulario 8960, con su declaración para declarar ciertas exclusiones, impuestos o transacciones. How to file taxes for 2010 Es deudor en un caso de quiebra declarada después del 16 de octubre de 2005. How to file taxes for 2010 Tiene que recuperar el crédito para compradores de vivienda por primera vez. How to file taxes for 2010 Tiene ingresos brutos ajustados de más de $150,000 y tiene que reducir la cantidad de dólares de sus exenciones. How to file taxes for 2010 ¿Tengo que Presentar la Declaración en Papel? Quizás pueda presentar una declaración de impuestos elecrónicamente usando el sistema IRS e-file (presentación electrónica de declaraciones de impuestos del IRS). How to file taxes for 2010 Si su ingreso bruto ajustado (AGI, por sus siglas en inglés) del año 2013 es menor de cierta cantidad, tiene derecho a utilizar Free File (Presente gratis). How to file taxes for 2010 Vea las instrucciones de su formulario de impuestos para saber más detalles. How to file taxes for 2010 Si no reúne los requisitos para utilizar Free File, debe consultar el sitio web www. How to file taxes for 2010 irs. How to file taxes for 2010 gov/espanol para informarse sobre opciones económicas para presentar la declaración electrónicamente por medio de e-file o Free File Fillable Forms (Formularios de Free File Rellenables). How to file taxes for 2010 E-file del IRS En la Tabla 1-4 se encuentra una lista de los beneficios de la presentación electrónica de declaraciones de impuesto e-file del IRS. How to file taxes for 2010 El sistema e-file del IRS hace uso de la automatización para reemplazar la mayor parte de los pasos manuales que se necesitan para tramitar declaraciones usando papel. How to file taxes for 2010 Por lo tanto, la tramitación de las declaraciones electrónicas se hace más rápidamente y con más exactitud que la de las declaraciones en papel. How to file taxes for 2010 Sin embargo, como en el caso de una declaración en papel, usted tiene la responsabilidad de asegurarse de que la declaración se presente a tiempo y que la información en la misma sea exacta. How to file taxes for 2010 El hecho de utilizar el sistema electrónico e-file del IRS no afecta la posibilidad de que el IRS realice una auditoría de su declaración. How to file taxes for 2010 Formularios de Free File Rellenables. How to file taxes for 2010   Si usted no necesita ayuda para preparar su declaración puede usar la opción de Free File Fillable Forms (Formularios Rellenables de Free-File, en inglés), para presentar su declaración. How to file taxes for 2010 Estos formularios: No requieren una cantidad de ingreso en particular; por lo tanto, todos los contribuyentes pueden usarlos, Son fáciles de usar, Hacen cálculos matemáticos básicos, Solamente están disponibles en la página web IRS. How to file taxes for 2010 gov, en inglés y Sólo pueden usarse para preparar su declaración del impuesto federal. How to file taxes for 2010 Firmas electrónicas. How to file taxes for 2010   Para hacer una presentación electrónica de la declaración, debe firmarla mediante el uso de un número de identificación personal (PIN, por sus siglas en inglés). How to file taxes for 2010 Si presenta la declaración por Internet, tiene que utilizar el método de autoselección del PIN. How to file taxes for 2010 Si presenta la declaración electrónicamente mediante los servicios de un preparador de impuestos, puede utilizar un PIN autoseleccionado o un PIN ingresado o generado por dicho preparador. How to file taxes for 2010 PIN autoseleccionado. How to file taxes for 2010   El método de autoselección del PIN le permite crear uno propio. How to file taxes for 2010 Si presenta una declaración conjunta, usted y su cónyuge, cada uno tendrá que crear un PIN y usarlo como firma electrónica. How to file taxes for 2010   Un PIN es cualquier combinación de 5 dígitos que escoja, excluyendo cinco ceros. How to file taxes for 2010 Si usa un número de identificación personal no habrá nada que firmar y nada para enviar por correo —ni siquiera sus Formularios W-2. How to file taxes for 2010   Para verificar su identidad, se le pedirá que indique la cantidad de su ingreso bruto ajustado que presentó originalmente en su declaración de impuestos del año 2012, si es aplicable. How to file taxes for 2010 No use su ingreso bruto ajustado de una declaración enmendada (el Formulario 1040X, en inglés), o la corrección de un error matemático hecha por el IRS. How to file taxes for 2010 El ingreso bruto ajustado es la suma que aparece en la línea 38 del Formulario 1040, la línea 22 del Formulario 1040A y en la línea 4 del Formulario 1040EZ, todos del año 2012. How to file taxes for 2010 Si usted no tiene la información de su declaración de impuestos para el año 2012, puede pedir de forma rápida un transunto (transcripción) usando el sistema automatizado de servicio. How to file taxes for 2010 Visite IRS. How to file taxes for 2010 gov/espanol y seleccione Ordenar Transcripción. How to file taxes for 2010 La solicitud aparece en inglés pero puede acceder a la versión en español seleccionando “En Español” en la parte superior de la página. How to file taxes for 2010 Llame al 1-800-908-9946 para recibir un trasunto de su declaración gratis. How to file taxes for 2010 (Si presentó la declaración de impuestos por vía electrónica el año pasado, puede usar su PIN del año anterior para demostrar su identidad, en vez de su ingreso bruto ajustado del año anterior. How to file taxes for 2010 El PIN del año anterior es el PIN de cinco dígitos que utilizó para firmar su declaración de impuestos de 2012). How to file taxes for 2010 También se le pedirá que indique su fecha de nacimiento. How to file taxes for 2010 Tabla 1-4. How to file taxes for 2010 Beneficios del sistema e-file del IRS • Las opciones gratuitas para la presentación de la declaración (Free File) permiten a los contribuyentes calificados preparar y presentar electrónicamente su declaración de impuestos gratis. How to file taxes for 2010 • Free File está disponible en inglés y español. How to file taxes for 2010 • Free File está disponible por Internet las 24 horas del día, los 7 días de la semana. How to file taxes for 2010 • Reciba su reembolso más rápido cuando presenta la declaración electrónicamente, con el uso del Depósito Directo. How to file taxes for 2010 • Firme electrónicamente con su PIN seguro y autoseleccionado y presente su declaración sin usar papel. How to file taxes for 2010 • Reciba un acuse de recibo como prueba de que el IRS ha recibido y aceptado su declaración de impuestos. How to file taxes for 2010 • Si adeuda impuestos, puede presentar la declaración electrónicamente y pagar electrónicamente por Internet o a través del teléfono utilizando su cuenta bancaria o su tarjeta de crédito o débito. How to file taxes for 2010 Puede también presentar una declaración por adelantado y pagar el monto debido para la fecha de vencimiento de la misma. How to file taxes for 2010 • Ahorre tiempo al presentar juntas electrónicamente las declaraciones de impuestos federales y estatales. How to file taxes for 2010 • Las computadoras del IRS revisan la declaración rápida y automáticamente para ver si hay errores o si falta alguna información. How to file taxes for 2010 • Proteja el medio ambiente, utilice menos papel y ahorre el dinero de los contribuyentes —la tramitación de una declaración presentada electrónicamente cuesta menos que la de una declaración en papel. How to file taxes for 2010 No puede usar el método de autoselección del PIN si presenta la declaración por primera vez y es menor de 16 años al finalizar el año 2013. How to file taxes for 2010 Si no puede localizar su ingreso bruto ajustado o el PIN del año anterior visite IRS. How to file taxes for 2010 gov/espanol y escriba en la caja de búsqueda Solicitud de PIN de Presentación Electrónica. How to file taxes for 2010 O puede llamar al 1-866-704-7388. How to file taxes for 2010 PIN del preparador de impuestos. How to file taxes for 2010   El método del PIN del preparador de impuestos le permite autorizar a su especialista en impuestos a ingresar o generar el PIN de usted. How to file taxes for 2010 Dicho preparador de impuestos puede darle más información sobre este asunto. How to file taxes for 2010 Formulario 8453(SP) (o Formulario 8453, en inglés). How to file taxes for 2010   Debe enviar un Formulario 8453(SP) (o Formulario 8453) en papel si tiene que adjuntar ciertos formularios u otros documentos que no pueden presentarse electrónicamente. How to file taxes for 2010 Para más detalles vea el Formulario 8453(SP) o el Formulario 8453, en inglés. How to file taxes for 2010 Para más detalles, visite la página web del IRS, www. How to file taxes for 2010 irs. How to file taxes for 2010 gov/efile y pulse sobre el tema “ Individuals ” (Personas físicas), en inglés. How to file taxes for 2010 PIN de Protección de Identidad. How to file taxes for 2010   Si el IRS le provee un número personal de protección de identidad (PIN, por sus siglas en inglés) debido a que fue víctima de robo de identidad, anote éste en los espacios indicados en el formulario de impuestos. How to file taxes for 2010 Si el IRS no le ha provisto este tipo de número, deje los espacios en blanco. How to file taxes for 2010 Para más información, consulte las Instrucciones del Formulario 1040A o el Formulario 1040. How to file taxes for 2010 Poder legal. How to file taxes for 2010   Si un agente firma la declaración por usted, se debe presentar un poder legal (POA, por sus siglas en inglés). How to file taxes for 2010 Adjunte el poder legal al Formulario 8453(SP) (o al Formulario 8453) y preséntelo consultando las instrucciones de dicho formulario. How to file taxes for 2010 Vea Firmas , más adelante, para más información sobre los poderes legales. How to file taxes for 2010 Declaraciones estatales. How to file taxes for 2010   En la mayoría de los estados, puede presentar electrónicamente una declaración de impuestos del estado simultáneamente con su declaración del impuesto federal. How to file taxes for 2010 Para más información, póngase en contacto con su oficina local del IRS, agencia estatal de impuestos, un preparador profesional de impuestos o visite el sitio web del IRS,  www. How to file taxes for 2010 irs. How to file taxes for 2010 gov/efile, en inglés. How to file taxes for 2010 Reembolsos. How to file taxes for 2010   Puede recibir un cheque de reembolso por correo o puede pedir que su reembolso se deposite directamente en su cuenta corriente o de ahorros o dividirlo entre dos o tres cuentas. How to file taxes for 2010 Con el sistema e-file, su reembolso será expedido más pronto que si presenta la declaración en papel. How to file taxes for 2010   Igualmente como si presentara una declaración en papel, es probable que no obtenga su reembolso completo si adeuda ciertas cantidades atrasadas o vencidas, tales como cantidades adeudadas en concepto de impuesto sobre el ingreso federal, impuesto sobre el ingreso estatal, deudas estatales de compensación por desempleo, manutención de un menor, manutención del cónyuge o ciertas deudas federales no relacionadas con los impuestos, como los préstamos para estudios. How to file taxes for 2010 Vea el tema Ajuste por deudas bajo Reembolsos, más adelante. How to file taxes for 2010 Averiguación del estado de reembolsos. How to file taxes for 2010   Por lo general, encontrará información disponible sobre su declaración dentro de las 24 horas después de que el IRS reciba su declaración presentada electrónicamente. How to file taxes for 2010 Vea Información sobre Reembolsos , más adelante. How to file taxes for 2010 Cantidad adeudada. How to file taxes for 2010   Para evitar multas e intereses por no pagar sus impuestos a tiempo, debe pagarlos en su totalidad a más tardar el 15 de abril de 2014. How to file taxes for 2010 Vea Cómo Pagar , más adelante, para más información sobre cómo pagar la cantidad que adeuda. How to file taxes for 2010 Uso de una Computadora Personal Puede presentar su declaración de impuestos de manera rápida, fácil y conveniente usando su computadora personal. How to file taxes for 2010 Una computadora con acceso al Internet y un programa comercial para la preparación de impuestos es todo lo que necesita. How to file taxes for 2010 Lo mejor de todo es que puede presentar su declaración de impuestos usando el sistema electrónico e-file cómodamente desde su casa 24 horas al día, 7 días a la semana. How to file taxes for 2010 Los programas comerciales de computadora para la preparación de impuestos aprobados por el IRS están disponibles para su uso en Internet, para ser descargados por Internet y en varias tiendas. How to file taxes for 2010 Para información, visite www. How to file taxes for 2010 irs. How to file taxes for 2010 gov/efile, en inglés. How to file taxes for 2010   A Través de su Empleador e Instituciones Financieras Algunos negocios les ofrecen a sus empleados, miembros o clientes la oportunidad de presentar sus declaraciones gratuitamente por medio del sistema e-file. How to file taxes for 2010 Otros cobran por este servicio. How to file taxes for 2010 Pregúntele a su empleador o a su institución financiera si ofrecen el uso del sistema e-file del IRS como beneficio para empleados, miembros o clientes. How to file taxes for 2010 Ayuda Gratuita con la Preparación de la Declaración de Impuestos Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios capacitados por el IRS. How to file taxes for 2010 El programa Volunteer Income Tax Assistance (Programa de Asesoramiento Voluntario al Contribuyente del Impuesto sobre el Ingreso, o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de bajos y medios recursos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas Mayores o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. How to file taxes for 2010 En muchas de estas oficinas VITA usted puede presentar la declaración electrónicamente gratis y todos los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. How to file taxes for 2010 Para ubicar un centro de ayuda cerca de usted, llame al 1-800-906-9887. How to file taxes for 2010 O para encontrar el sitio de ayuda del AARP TaxAide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas o http://www. How to file taxes for 2010 aarp. How to file taxes for 2010 org/taxaide AARP, por sus siglas en inglés) más cercano a usted, visite el sitio web de la AARP, www. How to file taxes for 2010 aarp. How to file taxes for 2010 org/taxaide o llame al 1-888-227-7669. How to file taxes for 2010 Para más información sobre estos programas, visite el sitio web IRS. How to file taxes for 2010 gov e ingrese la palabra clave “ VITA ” en la casilla Search (Buscar). How to file taxes for 2010 Uso de un Preparador Profesional de Impuestos Muchos profesionales de impuestos presentan declaraciones electrónicamente de parte de sus clientes. How to file taxes for 2010 Usted puede ingresar personalmente su PIN o completar el Formulario 8879(SP), Autorización de Firma para Presentar la Declaración por medio del IRS E-file (o el Formulario 8879, en inglés), para autorizar a un preparador profesional de impuestos para que ingrese su número de identificación personal en su declaración de impuestos. How to file taxes for 2010 Nota: Un profesional de impuestos le puede cobrar un cargo por presentar la declaración por medio del sistema electrónico e-file del IRS. How to file taxes for 2010 El cargo puede variar dependiendo del profesional y de los servicios específicos que solicite. How to file taxes for 2010 ¿Cuándo Tengo que Presentar la Declaración? El 15 de abril de 2014 es la fecha de vencimiento para presentar la declaración de impuestos sobre el ingreso para el año 2013 si usa un año calendario. How to file taxes for 2010 Para una vista rápida de las fechas de vencimiento para la presentación de una declaración con o sin prórroga (la cual se explica más adelante), vea la Tabla 1-5 . How to file taxes for 2010 Tabla 1-5. How to file taxes for 2010 Cuándo Presentar la Declaración del Año 2013 Para ciudadanos estadounidenses y residentes que declaren impuestos basándose en el año calendario. How to file taxes for 2010   Para la Mayoría de los Contribuyentes  Para Ciertos Contribuyentes Fuera de los Estados Unidos No se solicita una prórroga El 15 de abril de 2014 El 16 de junio de 2014 Prórroga automática El 15 de octubre de 2014 El 15 de octubre de 2014 Si usa un año fiscal (un año que termina en el último día de cualquier mes excepto diciembre o un año de 52-53 semanas), su declaración de impuestos sobre el ingreso debe ser presentada a más tardar el día 15 del cuarto mes después del cierre del año fiscal. How to file taxes for 2010 Cuando la fecha de vencimiento para hacer alguna actividad relacionada con los impuestos como presentar una declaración, pagar impuestos, etc. How to file taxes for 2010 —cae un sábado, domingo o día feriado oficial, la fecha de vencimiento se retrasa hasta el siguiente día laborable. How to file taxes for 2010 Presentación de la declaración en papel a tiempo. How to file taxes for 2010   La declaración de impuestos en papel se considera presentada a tiempo si se envía en un sobre con la dirección correcta, suficientes sellos (estampillas) y una fecha de matasellos que sea, a más tardar, la fecha de vencimiento para la presentación de la declaración. How to file taxes for 2010 Si envía una declaración por correo registrado, la fecha de registro es la fecha del matasellos. How to file taxes for 2010 El registro es prueba de que la declaración fue entregada. How to file taxes for 2010 Si envía una declaración por correo certificado y tiene el recibo con el matasellos marcado por un empleado de correos, la fecha sobre el recibo es la fecha del matasellos. How to file taxes for 2010 El recibo del correo certificado con el matasellos demuestra que la declaración ha sido entregada. How to file taxes for 2010 Servicios de entrega privados. How to file taxes for 2010   Si usa un servicio privado designado por el IRS para enviar su declaración de impuestos, la fecha del matasellos es normalmente la fecha que el servicio de entrega privado registra en su base de datos o marca en la etiqueta de envío. How to file taxes for 2010 El servicio de entrega privado puede decirle cómo obtener prueba escrita de esta fecha. How to file taxes for 2010   Si usa un servicio de entrega privado designado por el IRS, para conocer la dirección del IRS, visite www. How to file taxes for 2010 irs. How to file taxes for 2010 gov y anote en la caja de búsqueda “ private delivery service ” (servicio de entrega privado). How to file taxes for 2010   Los siguientes están designados como servicios de entrega privados: DHL Express (DHL): Same Day Service. How to file taxes for 2010 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority y FedEx International First. How to file taxes for 2010 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How to file taxes for 2010 M. How to file taxes for 2010 , UPS Worldwide Express Plus y UPS Worldwide Express. How to file taxes for 2010 Declaraciones electrónicas presentadas a tiempo. How to file taxes for 2010   Si usa el sistema e-file del IRS, su declaración se considera presentada a tiempo si el transmisor electrónico autorizado de declaraciones matasella la transmisión a más tardar en la fecha de vencimiento. How to file taxes for 2010 Un transmisor electrónico autorizado de declaraciones es un participante del programa e-file del IRS que transmite información sobre la declaración de impuestos por medios electrónicos directamente al IRS. How to file taxes for 2010   El matasellos electrónico es un registro de cuándo recibe el transmisor electrónico autorizado en su sistema la transmisión de la declaración presentada electrónicamente. How to file taxes for 2010 La fecha y hora de la zona donde se presenta la declaración electrónica es lo que determina si la declaración electrónica se entregó a tiempo. How to file taxes for 2010 Presentación de la declaración fuera de plazo. How to file taxes for 2010   Si no presenta su declaración de impuestos en la fecha debida, quizás tenga que pagar una multa e intereses por no cumplir el requisito de presentación de la declaración. How to file taxes for 2010 Para más información, vea Multas , más adelante. How to file taxes for 2010 Vea también Intereses bajo Cantidad que Adeuda. How to file taxes for 2010   Si le deben un reembolso pero no presentó una declaración de impuestos, generalmente debe presentarla dentro de los 3 años a partir de la fecha límite en que la declaración debía haber sido presentada (incluyendo prórrogas) para obtener ese reembolso. How to file taxes for 2010 Extranjero no residente. How to file taxes for 2010    Si es extranjero no residente y gana un salario sujeto a la retención de impuestos sobre los ingresos de los Estados Unidos, su declaración de impuestos sobre el ingreso del año 2013 (Formulario 1040NR o Formulario 1040NR-EZ) vence: El 15 de abril de 2014, si se basa en un año calendario o El día 15 del cuarto mes después del final de su año fiscal si se basa en un año fiscal. How to file taxes for 2010   Si no gana un salario sujeto a la retención de impuestos federales sobre el ingreso, su declaración vence: El 16 de junio de 2014, si se basa en un año calendario o El día 15 del sexto mes después del final de su año fiscal, si se basa en un año fiscal. How to file taxes for 2010 Vea la Publicación 519, en inglés, para más información sobre la presentación de la declaración de impuestos. How to file taxes for 2010 Declaración de los impuestos para un fallecido. How to file taxes for 2010   Si debe presentar una declaración final para un contribuyente que murió durante el año (un fallecido), la declaración se debe entregar para el día 15 del cuarto mes después del final del año tributario habitual del contribuyente fallecido. How to file taxes for 2010 Vea la Publicación 559, en inglés. How to file taxes for 2010 Prórrogas del Plazo para Presentar la Declaración de Impuestos Quizás pueda obtener una prórroga del plazo para presentar la declaración de impuestos. How to file taxes for 2010 Hay tres tipos de situaciones en que quizás pueda obtener una prórroga: Prórroga automática, Se encuentra fuera de los Estados Unidos o Está prestando servicio en una zona de combate. How to file taxes for 2010 Prórroga Automática Si no puede presentar su declaración de impuestos del año 2013 para la fecha de vencimiento del plazo, quizás pueda conseguir una prórroga automática de 6 meses para presentar su declaración de impuestos. How to file taxes for 2010 Ejemplo. How to file taxes for 2010 Si su declaración debe presentarse antes del 15 de abril de 2014, tendrá hasta el 15 de octubre de 2014 para presentarla. How to file taxes for 2010 Si no paga los impuestos que adeuda para la fecha límite regular (normalmente, el 15 de abril), adeudará también intereses. How to file taxes for 2010 Además, podría verse obligado a pagar multas, como se le indica más adelante. How to file taxes for 2010 Cómo obtener una prórroga automática. How to file taxes for 2010   Puede obtener una prórroga automática: Usando el sistema e-file del IRS (para presentar electrónicamente la declaración de impuestos) o Presentando un formulario en papel. How to file taxes for 2010 Opciones del sistema e-file. How to file taxes for 2010   Hay dos maneras de usar el sistema e-file para obtener una prórroga de tiempo para presentar la declaración. How to file taxes for 2010 Complete el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para usarlo como hoja de trabajo. How to file taxes for 2010 Si cree que es posible que deba impuestos cuando presente su declaración, use la Parte II del formulario para calcular la cantidad a pagar. How to file taxes for 2010 Si envía el Formulario 4868(SP) (o el Formulario 4868, en inglés) al IRS por medio del sistema electrónico e-file, no tiene que enviar un Formulario 4868(SP) (o Formulario 4868, en inglés) en papel. How to file taxes for 2010 Uso del sistema e-file con su computadora personal o un preparador profesional de impuestos. How to file taxes for 2010    Puede usar un programa para la preparación de impuestos en su computadora personal o con la ayuda de un preparador profesional de impuestos para presentar el Formulario 4868(SP) (o el Formulario 4868, en inglés) electrónicamente. How to file taxes for 2010 Tendrá que proveer cierta información de su declaración de impuestos del año 2012. How to file taxes for 2010 Si desea hacer un pago mediante una transferencia directa de su cuenta bancaria, vea Pago electrónico , bajo Cómo Pagar, más adelante en este capítulo. How to file taxes for 2010 Sistema e-file y pago con tarjeta de crédito o débito, o a través de una transferencia directa de su cuenta bancaria. How to file taxes for 2010   Puede obtener una prórroga pagando la totalidad o parte del impuesto estimado adeudado usando su tarjeta de crédito o débito, o a través de una transferencia directa de su cuenta bancaria. How to file taxes for 2010 Puede hacer esto por teléfono o Internet. How to file taxes for 2010 No se presenta el Formulario 4868(SP) (ni el Formulario 4868, en inglés). How to file taxes for 2010 Vea Pago electrónico , bajo Cómo Pagar, más adelante en este capítulo. How to file taxes for 2010 Presentación del Formulario 4868(SP) (o Formulario 4868) en papel. How to file taxes for 2010   Puede obtener una prórroga para la presentación de la declaración usando el Formulario 4868(SP) (o Formulario 4868, en inglés) en papel. How to file taxes for 2010 Envíelo a la dirección indicada en las instrucciones del formulario. How to file taxes for 2010   Si quiere hacer un pago con este formulario, haga un cheque o giro pagadero al “United States Treasury” . How to file taxes for 2010 Escriba su número de Seguro Social, su número de teléfono durante el día y “2013 Form 4868(SP)” (o “2013 Form 4868” ) en el cheque o giro. How to file taxes for 2010 Cuándo presentar la declaración de impuestos. How to file taxes for 2010   Debe solicitar la prórroga automática a más tardar en la fecha límite de entrega de su declaración. How to file taxes for 2010 Puede presentar la declaración de impuestos en cualquier momento antes de que termine la prórroga de 6 meses. How to file taxes for 2010 Cuando presente la declaración de impuestos. How to file taxes for 2010   Anote todo pago que haya hecho en relación con la prórroga de tiempo para presentar su declaración de impuestos en la línea 68 del Formulario 1040. How to file taxes for 2010 Si presenta la declaración usando el Formulario 1040EZ o el Formulario 1040A, incluya ese pago en el pago total en la línea 9 del Formulario 1040EZ o en la línea 41 del Formulario 1040A. How to file taxes for 2010 Escriba también “Form 4868(SP)” (o “Form 4868” ) y la cantidad pagada en el espacio a la izquierda de la línea 9 o de la línea 41. How to file taxes for 2010 Individuos/Personas Físicas Fuera de los Estados Unidos Se permite una prórroga automática de 2 meses, sin presentar el Formulario 4868(SP) (o el Formulario 4868), (hasta el 16 de junio de 2014, si utiliza un año calendario) para pre
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The How To File Taxes For 2010

How to file taxes for 2010 Publication 54 - Additional Material Questions and AnswersThis section answers tax- related questions commonly asked by taxpayers living abroad. How to file taxes for 2010 1. How to file taxes for 2010 Filing Requirements—Where, When, and How . How to file taxes for 2010 1) When are U. How to file taxes for 2010 S. How to file taxes for 2010 income tax returns due? . How to file taxes for 2010 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. How to file taxes for 2010 How can I secure an extension of time to file my return, when should I file my return, and what forms are required? . How to file taxes for 2010 3) My entire income qualifies for the foreign earned income exclusion. How to file taxes for 2010 Must I file a tax return? . How to file taxes for 2010 4) I was sent abroad by my company in November of last year. How to file taxes for 2010 I plan to secure an extension of time on Form 2350 to file my tax return for last year because I expect to qualify for the foreign earned income exclusion under the physical presence test. How to file taxes for 2010 However, if my company recalls me to the United States before the end of the qualifying period and I find I will not qualify for the exclusion, how and when should I file my return? . How to file taxes for 2010 5) I am a U. How to file taxes for 2010 S. How to file taxes for 2010 citizen and have no taxable income from the United States, but I have substantial income from a foreign source. How to file taxes for 2010 Am I required to file a U. How to file taxes for 2010 S. How to file taxes for 2010 income tax return? . How to file taxes for 2010 6) I am a U. How to file taxes for 2010 S. How to file taxes for 2010 citizen who has retired, and I expect to remain in a foreign country. How to file taxes for 2010 Do I have any further U. How to file taxes for 2010 S. How to file taxes for 2010 tax obligations? . How to file taxes for 2010 7) I have been a bona fide resident of a foreign country for over 5 years. How to file taxes for 2010 Is it necessary for me to pay estimated tax? . How to file taxes for 2010 8) Will a check payable in foreign currency be acceptable in payment of my U. How to file taxes for 2010 S. How to file taxes for 2010 tax? . How to file taxes for 2010 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. How to file taxes for 2010 Must I file a separate Form 2555 (or Form 2555-EZ) with each return? . How to file taxes for 2010 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? . How to file taxes for 2010 11) On Form 2350, Application for Extension of Time To File U. How to file taxes for 2010 S. How to file taxes for 2010 Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. How to file taxes for 2010 If I qualify under the bona fide residence test, can I file my return on that basis? . How to file taxes for 2010 12) I am a U. How to file taxes for 2010 S. How to file taxes for 2010 citizen who worked in the United States for 6 months last year. How to file taxes for 2010 I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. How to file taxes for 2010 Should I file a return and pay tax on the income earned in the United States during the first 6 months and then, when I qualify, file another return covering the last 6 months of the year? . How to file taxes for 2010 13) I am a U. How to file taxes for 2010 S. How to file taxes for 2010 citizen. How to file taxes for 2010 I have lived abroad for a number of years and recently realized that I should have been filing U. How to file taxes for 2010 S. How to file taxes for 2010 income tax returns. How to file taxes for 2010 How do I correct this oversight in not having filed returns for these years? . How to file taxes for 2010 14) In 2008, I qualified to exclude my foreign earned income, but I did not claim this exclusion on the return I filed in 2009. How to file taxes for 2010 I paid all outstanding taxes with the return. How to file taxes for 2010 Can I file a claim for refund now? . How to file taxes for 2010 1) When are U. How to file taxes for 2010 S. How to file taxes for 2010 income tax returns due? Generally, for calendar year taxpayers, U. How to file taxes for 2010 S. How to file taxes for 2010 income tax returns are due on April 15. How to file taxes for 2010 If you are a U. How to file taxes for 2010 S. How to file taxes for 2010 citizen or resident and both your tax home and your abode are outside the United States and Puerto Rico on the regular due date, an automatic extension is granted to June 15 for filing the return. How to file taxes for 2010 Interest will be charged on any tax due, as shown on the return, from April 15. How to file taxes for 2010 a) You should file Form 2350 by the due date of your return to request an extension of time to file. How to file taxes for 2010 Form 2350 is a special form for those U. How to file taxes for 2010 S. How to file taxes for 2010 citizens or residents abroad who expect to qualify for the foreign earned income exclusion or the housing exclusion or deduction under either the bona fide residence test or physical presence test and would like to have an extension of time to delay filing until after they have qualified. How to file taxes for 2010 b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. How to file taxes for 2010 c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). How to file taxes for 2010 Generally, yes. How to file taxes for 2010 Every U. How to file taxes for 2010 S. How to file taxes for 2010 citizen or resident who receives income must file a U. How to file taxes for 2010 S. How to file taxes for 2010 income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. How to file taxes for 2010 The income levels for filing purposes are discussed under Filing Requirements in chapter 1. How to file taxes for 2010 If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. How to file taxes for 2010 Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. How to file taxes for 2010 You must report your worldwide income on the return. How to file taxes for 2010 If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. How to file taxes for 2010 S. How to file taxes for 2010 income tax. How to file taxes for 2010 However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. How to file taxes for 2010 Yes. How to file taxes for 2010 All U. How to file taxes for 2010 S. How to file taxes for 2010 citizens and resident aliens are subject to U. How to file taxes for 2010 S. How to file taxes for 2010 tax on their worldwide income. How to file taxes for 2010 If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. How to file taxes for 2010 S. How to file taxes for 2010 income tax liability for the foreign taxes paid. How to file taxes for 2010 Form 1116 is used to figure the allowable credit. How to file taxes for 2010 Your U. How to file taxes for 2010 S. How to file taxes for 2010 tax obligation on your income is the same as that of a retired person living in the United States. How to file taxes for 2010 (See the discussion on filing requirements in chapter 1 of this publication. How to file taxes for 2010 ) U. How to file taxes for 2010 S. How to file taxes for 2010 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. How to file taxes for 2010 See the discussion under Estimated Tax in chapter 1. How to file taxes for 2010 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. How to file taxes for 2010 S. How to file taxes for 2010 taxation. How to file taxes for 2010 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. How to file taxes for 2010 The first installment of estimated tax is due on April 15 of the year for which the income is earned. How to file taxes for 2010 Generally, only U. How to file taxes for 2010 S. How to file taxes for 2010 currency is acceptable for payment of income tax. How to file taxes for 2010 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. How to file taxes for 2010 Yes. How to file taxes for 2010 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. How to file taxes for 2010 No. How to file taxes for 2010 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. How to file taxes for 2010 Yes. How to file taxes for 2010 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. How to file taxes for 2010 You are not bound by the test indicated in the application for extension of time. How to file taxes for 2010 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. How to file taxes for 2010 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. How to file taxes for 2010 No. How to file taxes for 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. How to file taxes for 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. How to file taxes for 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. How to file taxes for 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. How to file taxes for 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. How to file taxes for 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. How to file taxes for 2010 File the late returns as soon as possible, stating your reason for filing late. How to file taxes for 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. How to file taxes for 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. How to file taxes for 2010 A return filed before the due date is considered filed on the due date. How to file taxes for 2010 . How to file taxes for 2010 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. How to file taxes for 2010 How can I secure an extension of time to file my return, when should I file my return, and what forms are required? a) You should file Form 2350 by the due date of your return to request an extension of time to file. How to file taxes for 2010 Form 2350 is a special form for those U. How to file taxes for 2010 S. How to file taxes for 2010 citizens or residents abroad who expect to qualify for the foreign earned income exclusion or the housing exclusion or deduction under either the bona fide residence test or physical presence test and would like to have an extension of time to delay filing until after they have qualified. How to file taxes for 2010 b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. How to file taxes for 2010 c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). How to file taxes for 2010 Generally, yes. How to file taxes for 2010 Every U. How to file taxes for 2010 S. How to file taxes for 2010 citizen or resident who receives income must file a U. How to file taxes for 2010 S. How to file taxes for 2010 income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. How to file taxes for 2010 The income levels for filing purposes are discussed under Filing Requirements in chapter 1. How to file taxes for 2010 If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. How to file taxes for 2010 Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. How to file taxes for 2010 You must report your worldwide income on the return. How to file taxes for 2010 If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. How to file taxes for 2010 S. How to file taxes for 2010 income tax. How to file taxes for 2010 However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. How to file taxes for 2010 Yes. How to file taxes for 2010 All U. How to file taxes for 2010 S. How to file taxes for 2010 citizens and resident aliens are subject to U. How to file taxes for 2010 S. How to file taxes for 2010 tax on their worldwide income. How to file taxes for 2010 If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. How to file taxes for 2010 S. How to file taxes for 2010 income tax liability for the foreign taxes paid. How to file taxes for 2010 Form 1116 is used to figure the allowable credit. How to file taxes for 2010 Your U. How to file taxes for 2010 S. How to file taxes for 2010 tax obligation on your income is the same as that of a retired person living in the United States. How to file taxes for 2010 (See the discussion on filing requirements in chapter 1 of this publication. How to file taxes for 2010 ) U. How to file taxes for 2010 S. How to file taxes for 2010 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. How to file taxes for 2010 See the discussion under Estimated Tax in chapter 1. How to file taxes for 2010 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. How to file taxes for 2010 S. How to file taxes for 2010 taxation. How to file taxes for 2010 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. How to file taxes for 2010 The first installment of estimated tax is due on April 15 of the year for which the income is earned. How to file taxes for 2010 Generally, only U. How to file taxes for 2010 S. How to file taxes for 2010 currency is acceptable for payment of income tax. How to file taxes for 2010 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. How to file taxes for 2010 Yes. How to file taxes for 2010 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. How to file taxes for 2010 No. How to file taxes for 2010 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. How to file taxes for 2010 Yes. How to file taxes for 2010 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. How to file taxes for 2010 You are not bound by the test indicated in the application for extension of time. How to file taxes for 2010 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. How to file taxes for 2010 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. How to file taxes for 2010 No. How to file taxes for 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. How to file taxes for 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. How to file taxes for 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. How to file taxes for 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. How to file taxes for 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. How to file taxes for 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. How to file taxes for 2010 File the late returns as soon as possible, stating your reason for filing late. How to file taxes for 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. How to file taxes for 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. How to file taxes for 2010 A return filed before the due date is considered filed on the due date. How to file taxes for 2010 . How to file taxes for 2010 3) My entire income qualifies for the foreign earned income exclusion. How to file taxes for 2010 Must I file a tax return? Generally, yes. How to file taxes for 2010 Every U. How to file taxes for 2010 S. How to file taxes for 2010 citizen or resident who receives income must file a U. How to file taxes for 2010 S. How to file taxes for 2010 income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. How to file taxes for 2010 The income levels for filing purposes are discussed under Filing Requirements in chapter 1. How to file taxes for 2010 If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. How to file taxes for 2010 Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. How to file taxes for 2010 You must report your worldwide income on the return. How to file taxes for 2010 If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. How to file taxes for 2010 S. How to file taxes for 2010 income tax. How to file taxes for 2010 However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. How to file taxes for 2010 Yes. How to file taxes for 2010 All U. How to file taxes for 2010 S. How to file taxes for 2010 citizens and resident aliens are subject to U. How to file taxes for 2010 S. How to file taxes for 2010 tax on their worldwide income. How to file taxes for 2010 If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. How to file taxes for 2010 S. How to file taxes for 2010 income tax liability for the foreign taxes paid. How to file taxes for 2010 Form 1116 is used to figure the allowable credit. How to file taxes for 2010 Your U. How to file taxes for 2010 S. How to file taxes for 2010 tax obligation on your income is the same as that of a retired person living in the United States. How to file taxes for 2010 (See the discussion on filing requirements in chapter 1 of this publication. How to file taxes for 2010 ) U. How to file taxes for 2010 S. How to file taxes for 2010 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. How to file taxes for 2010 See the discussion under Estimated Tax in chapter 1. How to file taxes for 2010 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. How to file taxes for 2010 S. How to file taxes for 2010 taxation. How to file taxes for 2010 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. How to file taxes for 2010 The first installment of estimated tax is due on April 15 of the year for which the income is earned. How to file taxes for 2010 Generally, only U. How to file taxes for 2010 S. How to file taxes for 2010 currency is acceptable for payment of income tax. How to file taxes for 2010 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. How to file taxes for 2010 Yes. How to file taxes for 2010 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. How to file taxes for 2010 No. How to file taxes for 2010 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. How to file taxes for 2010 Yes. How to file taxes for 2010 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. How to file taxes for 2010 You are not bound by the test indicated in the application for extension of time. How to file taxes for 2010 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. How to file taxes for 2010 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. How to file taxes for 2010 No. How to file taxes for 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. How to file taxes for 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. How to file taxes for 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. How to file taxes for 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. How to file taxes for 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. How to file taxes for 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. How to file taxes for 2010 File the late returns as soon as possible, stating your reason for filing late. How to file taxes for 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. How to file taxes for 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. How to file taxes for 2010 A return filed before the due date is considered filed on the due date. How to file taxes for 2010 . How to file taxes for 2010 4) I was sent abroad by my company in November of last year. How to file taxes for 2010 I plan to secure an extension of time on Form 2350 to file my tax return for last year because I expect to qualify for the foreign earned income exclusion under the physical presence test. How to file taxes for 2010 However, if my company recalls me to the United States before the end of the qualifying period and I find I will not qualify for the exclusion, how and when should I file my return? If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. How to file taxes for 2010 Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. How to file taxes for 2010 You must report your worldwide income on the return. How to file taxes for 2010 If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. How to file taxes for 2010 S. How to file taxes for 2010 income tax. How to file taxes for 2010 However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. How to file taxes for 2010 Yes. How to file taxes for 2010 All U. How to file taxes for 2010 S. How to file taxes for 2010 citizens and resident aliens are subject to U. How to file taxes for 2010 S. How to file taxes for 2010 tax on their worldwide income. How to file taxes for 2010 If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. How to file taxes for 2010 S. How to file taxes for 2010 income tax liability for the foreign taxes paid. How to file taxes for 2010 Form 1116 is used to figure the allowable credit. How to file taxes for 2010 Your U. How to file taxes for 2010 S. How to file taxes for 2010 tax obligation on your income is the same as that of a retired person living in the United States. How to file taxes for 2010 (See the discussion on filing requirements in chapter 1 of this publication. How to file taxes for 2010 ) U. How to file taxes for 2010 S. How to file taxes for 2010 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. How to file taxes for 2010 See the discussion under Estimated Tax in chapter 1. How to file taxes for 2010 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. How to file taxes for 2010 S. How to file taxes for 2010 taxation. How to file taxes for 2010 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. How to file taxes for 2010 The first installment of estimated tax is due on April 15 of the year for which the income is earned. How to file taxes for 2010 Generally, only U. How to file taxes for 2010 S. How to file taxes for 2010 currency is acceptable for payment of income tax. How to file taxes for 2010 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. How to file taxes for 2010 Yes. How to file taxes for 2010 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. How to file taxes for 2010 No. How to file taxes for 2010 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. How to file taxes for 2010 Yes. How to file taxes for 2010 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. How to file taxes for 2010 You are not bound by the test indicated in the application for extension of time. How to file taxes for 2010 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. How to file taxes for 2010 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. How to file taxes for 2010 No. How to file taxes for 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. How to file taxes for 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. How to file taxes for 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. How to file taxes for 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. How to file taxes for 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. How to file taxes for 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. How to file taxes for 2010 File the late returns as soon as possible, stating your reason for filing late. How to file taxes for 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. How to file taxes for 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. How to file taxes for 2010 A return filed before the due date is considered filed on the due date. How to file taxes for 2010 . How to file taxes for 2010 5) I am a U. How to file taxes for 2010 S. How to file taxes for 2010 citizen and have no taxable income from the United States, but I have substantial income from a foreign source. How to file taxes for 2010 Am I required to file a U. How to file taxes for 2010 S. How to file taxes for 2010 income tax return? Yes. How to file taxes for 2010 All U. How to file taxes for 2010 S. How to file taxes for 2010 citizens and resident aliens are subject to U. How to file taxes for 2010 S. How to file taxes for 2010 tax on their worldwide income. How to file taxes for 2010 If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. How to file taxes for 2010 S. How to file taxes for 2010 income tax liability for the foreign taxes paid. How to file taxes for 2010 Form 1116 is used to figure the allowable credit. How to file taxes for 2010 Your U. How to file taxes for 2010 S. How to file taxes for 2010 tax obligation on your income is the same as that of a retired person living in the United States. How to file taxes for 2010 (See the discussion on filing requirements in chapter 1 of this publication. How to file taxes for 2010 ) U. How to file taxes for 2010 S. How to file taxes for 2010 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. How to file taxes for 2010 See the discussion under Estimated Tax in chapter 1. How to file taxes for 2010 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. How to file taxes for 2010 S. How to file taxes for 2010 taxation. How to file taxes for 2010 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. How to file taxes for 2010 The first installment of estimated tax is due on April 15 of the year for which the income is earned. How to file taxes for 2010 Generally, only U. How to file taxes for 2010 S. How to file taxes for 2010 currency is acceptable for payment of income tax. How to file taxes for 2010 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. How to file taxes for 2010 Yes. How to file taxes for 2010 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. How to file taxes for 2010 No. How to file taxes for 2010 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. How to file taxes for 2010 Yes. How to file taxes for 2010 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. How to file taxes for 2010 You are not bound by the test indicated in the application for extension of time. How to file taxes for 2010 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. How to file taxes for 2010 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. How to file taxes for 2010 No. How to file taxes for 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. How to file taxes for 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. How to file taxes for 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. How to file taxes for 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. How to file taxes for 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. How to file taxes for 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. How to file taxes for 2010 File the late returns as soon as possible, stating your reason for filing late. How to file taxes for 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. How to file taxes for 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. How to file taxes for 2010 A return filed before the due date is considered filed on the due date. How to file taxes for 2010 . How to file taxes for 2010 6) I am a U. How to file taxes for 2010 S. How to file taxes for 2010 citizen who has retired, and I expect to remain in a foreign country. How to file taxes for 2010 Do I have any further U. How to file taxes for 2010 S. How to file taxes for 2010 tax obligations? Your U. How to file taxes for 2010 S. How to file taxes for 2010 tax obligation on your income is the same as that of a retired person living in the United States. How to file taxes for 2010 (See the discussion on filing requirements in chapter 1 of this publication. How to file taxes for 2010 ) U. How to file taxes for 2010 S. How to file taxes for 2010 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. How to file taxes for 2010 See the discussion under Estimated Tax in chapter 1. How to file taxes for 2010 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. How to file taxes for 2010 S. How to file taxes for 2010 taxation. How to file taxes for 2010 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. How to file taxes for 2010 The first installment of estimated tax is due on April 15 of the year for which the income is earned. How to file taxes for 2010 Generally, only U. How to file taxes for 2010 S. How to file taxes for 2010 currency is acceptable for payment of income tax. How to file taxes for 2010 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. How to file taxes for 2010 Yes. How to file taxes for 2010 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. How to file taxes for 2010 No. How to file taxes for 2010 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. How to file taxes for 2010 Yes. How to file taxes for 2010 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. How to file taxes for 2010 You are not bound by the test indicated in the application for extension of time. How to file taxes for 2010 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. How to file taxes for 2010 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. How to file taxes for 2010 No. How to file taxes for 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. How to file taxes for 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. How to file taxes for 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. How to file taxes for 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. How to file taxes for 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. How to file taxes for 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. How to file taxes for 2010 File the late returns as soon as possible, stating your reason for filing late. How to file taxes for 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. How to file taxes for 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. How to file taxes for 2010 A return filed before the due date is considered filed on the due date. How to file taxes for 2010 . How to file taxes for 2010 7) I have been a bona fide resident of a foreign country for over 5 years. How to file taxes for 2010 Is it necessary for me to pay estimated tax? U. How to file taxes for 2010 S. How to file taxes for 2010 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. How to file taxes for 2010 See the discussion under Estimated Tax in chapter 1. How to file taxes for 2010 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. How to file taxes for 2010 S. How to file taxes for 2010 taxation. How to file taxes for 2010 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. How to file taxes for 2010 The first installment of estimated tax is due on April 15 of the year for which the income is earned. How to file taxes for 2010 Generally, only U. How to file taxes for 2010 S. How to file taxes for 2010 currency is acceptable for payment of income tax. How to file taxes for 2010 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. How to file taxes for 2010 Yes. How to file taxes for 2010 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. How to file taxes for 2010 No. How to file taxes for 2010 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. How to file taxes for 2010 Yes. How to file taxes for 2010 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. How to file taxes for 2010 You are not bound by the test indicated in the application for extension of time. How to file taxes for 2010 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. How to file taxes for 2010 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. How to file taxes for 2010 No. How to file taxes for 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. How to file taxes for 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. How to file taxes for 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. How to file taxes for 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. How to file taxes for 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. How to file taxes for 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. How to file taxes for 2010 File the late returns as soon as possible, stating your reason for filing late. How to file taxes for 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. How to file taxes for 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. How to file taxes for 2010 A return filed before the due date is considered filed on the due date. How to file taxes for 2010 . How to file taxes for 2010 8) Will a check payable in foreign currency be acceptable in payment of my U. How to file taxes for 2010 S. How to file taxes for 2010 tax? Generally, only U. How to file taxes for 2010 S. How to file taxes for 2010 currency is acceptable for payment of income tax. How to file taxes for 2010 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. How to file taxes for 2010 Yes. How to file taxes for 2010 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. How to file taxes for 2010 No. How to file taxes for 2010 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. How to file taxes for 2010 Yes. How to file taxes for 2010 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. How to file taxes for 2010 You are not bound by the test indicated in the application for extension of time. How to file taxes for 2010 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. How to file taxes for 2010 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. How to file taxes for 2010 No. How to file taxes for 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. How to file taxes for 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. How to file taxes for 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. How to file taxes for 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. How to file taxes for 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. How to file taxes for 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. How to file taxes for 2010 File the late returns as soon as possible, stating your reason for filing late. How to file taxes for 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. How to file taxes for 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. How to file taxes for 2010 A return filed before the due date is considered filed on the due date. How to file taxes for 2010 . How to file taxes for 2010 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. How to file taxes for 2010 Must I file a separate Form 2555 (or Form 2555-EZ) with each return? Yes. How to file taxes for 2010 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. How to file taxes for 2010 No. How to file taxes for 2010 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. How to file taxes for 2010 Yes. How to file taxes for 2010 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. How to file taxes for 2010 You are not bound by the test indicated in the application for extension of time. How to file taxes for 2010 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. How to file taxes for 2010 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. How to file taxes for 2010 No. How to file taxes for 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. How to file taxes for 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. How to file taxes for 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. How to file taxes for 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. How to file taxes for 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. How to file taxes for 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. How to file taxes for 2010 File the late returns as soon as possible, stating your reason for filing late. How to file taxes for 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. How to file taxes for 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. How to file taxes for 2010 A return filed before the due date is considered filed on the due date. How to file taxes for 2010 . How to file taxes for 2010 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? No. How to file taxes for 2010 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. How to file taxes for 2010 Yes. How to file taxes for 2010 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. How to file taxes for 2010 You are not bound by the test indicated in the application for extension of time. How to file taxes for 2010 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. How to file taxes for 2010 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. How to file taxes for 2010 No. How to file taxes for 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. How to file taxes for 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. How to file taxes for 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. How to file taxes for 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. How to file taxes for 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. How to file taxes for 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. How to file taxes for 2010 File the late returns as soon as possible, stating your reason for filing late. How to file taxes for 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. How to file taxes for 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. How to file taxes for 2010 A return filed before the due date is considered filed on the due date. How to file taxes for 2010 . How to file taxes for 2010 11) On Form 2350, Application for Extension of Time To File U. How to file taxes for 2010 S. How to file taxes for 2010 Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. How to file taxes for 2010 If I qualify under the bona fide residence test, can I file my return on that basis? Yes. How to file taxes for 2010 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. How to file taxes for 2010 You are not bound by the test indicated in the application for extension of time. How to file taxes for 2010 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. How to file taxes for 2010 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. How to file taxes for 2010 No. How to file taxes for 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. How to file taxes for 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. How to file taxes for 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. How to file taxes for 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. How to file taxes for 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. How to file taxes for 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. How to file taxes for 2010 File the late returns as soon as possible, stating your reason for filing late. How to file taxes for 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. How to file taxes for 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. How to file taxes for 2010 A return filed before the due date is considered filed on the due date. How to file taxes for 2010 . How to file taxes for 2010 12) I am a U. How to file taxes for 2010 S. How to file taxes for 2010 citizen who worked in the United States for 6 months last year. How to file taxes for 2010 I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. How to file taxes for 2010 Should I file a return and pay tax on the income earned in the United States during the first 6 months and then, when I qualify, file another return covering the last 6 months of the year? No. How to file taxes for 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. How to file taxes for 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. How to file taxes for 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. How to file taxes for 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. How to file taxes for 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. How to file taxes for 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. How to file taxes for 2010 File the late returns as soon as possible, stating your reason for filing late. How to file taxes for 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. How to file taxes for 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. How to file taxes for 2010 A return filed before the due date is considered filed on the due date. How to file taxes for 2010 . How to file taxes for 2010 13) I am a U. How to file taxes for 2010 S. How to file taxes for 2010 citizen. How to file taxes for 2010 I have lived abroad for a number of years and recently realized that I should have been filing U. How to file taxes for 2010 S. How to file taxes for 2010 income tax returns. How to file taxes for 2010 How do I correct this oversight in not having filed returns for these years? File the late returns as soon as possible, stating your reason for filing late. How to file taxes for 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. How to file taxes for 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. How to file taxes for 2010 A return filed before the due date is considered filed on the due date. How to file taxes for 2010 . How to file taxes for 2010 14) In 2008, I qualified to exclude my foreign earned income, but I did not claim this exclusion on the return I filed in 2009. How to file taxes for 2010 I paid all outstanding taxes with the return. How to file taxes for 2010 Can I file a claim for refund now? It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. How to file taxes for 2010 A return filed before the due date is considered filed on the due date. How to file taxes for 2010 2. How to file taxes for 2010 Meeting the Requirements of Either the Bona Fide Residence Test or the Physical Presence Test . How to file taxes for 2010 1) I recently came to Country X to work for the Orange Tractor Co. How to file taxes for 2010 and I expect to be here for 5 or 6 years. How to file taxes for 2010 I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. How to file taxes for 2010 Is this correct? . How to file taxes for 2010 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? . How to file taxes for 2010 3) To meet the qualification of an uninterrupted period which includes an entire taxable year, do I have to be physically present in a foreign country for the entire year? . How to file taxes for 2010 4) I am a U. How to file taxes for 2010 S. How to file taxes for 2010 citizen and during 2012 was a bona fide resident of Country X. How to file taxes for 2010 On January 15, 2013, I was notified that I was to be assigned to Country Y. How to file taxes for 2010 I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. How to file taxes for 2010 Although I was not in Country Y on January 1, I was a bona fide resident of Country X and was in Country Y on December 31, 2013. How to file taxes for 2010 My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. How to file taxes for 2010 Am I a bona fide resident of a foreign country for 2013, or must I wait for the entire year of 2014 to become one? . How to file taxes for 2010 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. How to file taxes for 2010 Can I figure the exclusion for the period I resided abroad? . How to file taxes for 2010 6) Can a resident alien of the United States qualify for an exclusion or deduction under the bona fide residence test or the physical presence test? . How to file taxes for 2010 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. How to file taxes for 2010 I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. How to file taxes for 2010 However, I was reassigned back to the United States and left Country Z on July 1 of this year. How to file taxes for 2010 Can I exclude any of my foreign earned income? . How to file taxes for 2010 1) I recently came to Country X to work for the Orange Tractor Co. How to file taxes for 2010 and I expect to be here for 5 or 6 years. How to file taxes for 2010 I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. How to file taxes for 2010 Is this correct? Not necessarily. How to file taxes for 2010 The law provides that to qualify under this test for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, a person must be a “bona fide resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year. How to file taxes for 2010 ” If, like most U. How to file taxes for 2010 S. How to file taxes for 2010 citizens, you file your return on a calendar year basis, the taxable year referred to in the law would be from January 1 to December 31 of any particular year. How to file taxes for 2010 Unless you established residence in Country X on January 1, it would be more than 1 year before you would be a bona fide resident of a foreign country. How to file taxes for 2010 Once you have completed your qualifying period, however, you are entitled to exclude the income or to claim the housing exclusion or deduction from the date you established bona fide residence. How to file taxes for 2010 To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. How to file taxes for 2010 Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. How to file taxes for 2010 To claim the foreign earned income exclusion or foreign housing exclusion or deduction under this test, the period of foreign residence must include 1 full tax year (usually January 1 – December 31), but once you meet this time requirement, you figure the exclusions and the deduction from the date the residence actually began. How to file taxes for 2010 No. How to file taxes for 2010 Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. How to file taxes for 2010 During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. How to file taxes for 2010 To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. How to file taxes for 2010 Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. How to file taxes for 2010 No. How to file taxes for 2010 You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. How to file taxes for 2010 If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. How to file taxes for 2010 S. How to file taxes for 2010 tax. How to file taxes for 2010 Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. How to file taxes for 2010 Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. How to file taxes for 2010 No. How to file taxes for 2010 You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. How to file taxes for 2010 . How to file taxes for 2010 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. How to file taxes for 2010 Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. How to file taxes for 2010 To claim the foreign earned income exclusion or foreign housing exclusion or deduction under this test, the period of foreign residence must include 1 full tax year (usually January 1 – December 31), but once you meet this time requirement, you figure the exclusions and the deduction from the date the residence actually began. How to file taxes for 2010 No. How to file taxes for 2010 Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. How to file taxes for 2010 During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. How to file taxes for 2010 To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. How to file taxes for 2010 Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. How to file taxes for 2010 No. How to file taxes for 2010 You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. How to file taxes for 2010 If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. How to file taxes for 2010 S. How to file taxes for 2010 tax. How to file taxes for 2010 Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. How to file taxes for 2010 Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. How to file taxes for 2010 No. How to file taxes for 2010 You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. How to file taxes for 2010 . How to file taxes for 2010 3) To meet the qualification of “an uninterrupted period which includes an entire taxable year,” do I have to be physically present in a foreign country for the entire year? No. How to file taxes for 2010 Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. How to file taxes for 2010 During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. How to file taxes for 2010 To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. How to file taxes for 2010 Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. How to file taxes for 2010 No. How to file taxes for 2010 You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. How to file taxes for 2010 If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. How to file taxes for 2010 S. How to file taxes for 2010 tax. How to file taxes for 2010 Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. How to file taxes for 2010 Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. How to file taxes for 2010 No. How to file taxes for 2010 You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. How to file taxes for 2010 . How to file taxes for 2010 4) I am a U. How to file taxes for 2010 S. How to file taxes for 2010 citizen and during 2012 was a bona fide resident of Country X. How to file taxes for 2010 On January 15, 2013, I was notified that I was to be assigned to Country Y. How to file taxes for 2010 I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. How to file taxes for 2010 Although I was not in Country Y on January 1, I was a bona fide resident of Country X and was in Country Y on December 31, 2013. How to file taxes for 2010 My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. How to file taxes for 2010 Am I a bona fide resident of a foreign country for 2013, or must I wait for the entire year of 2014 to become one? Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. How to file taxes for 2010 No. How to file taxes for 2010 You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. How to file taxes for 2010 If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. How to file taxes for 2010 S. How to file taxes for 2010 tax. How to file taxes for 2010 Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. How to file taxes for 2010 Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. How to file taxes for 2010 No. How to file taxes for 2010 You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. How to file taxes for 2010 . How to file taxes for 2010 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. How to file taxes for 2010 Can I figure the exclusion for the period I resided abroad? No. How to file taxes for 2010 You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. How to file taxes for 2010 If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. How to file taxes for 2010 S. How to file taxes for 2010 tax. How to file taxes for 2010 Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. How to file taxes for 2010 Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. How to file taxes for 2010 No. How to file taxes for 2010 You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. How to file taxes for 2010 . How to file taxes for 2010 6) Can a resident alien of the United States qualify for an exclusion or deduction under the bona fide residence test or the physical presence test? Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. How to file taxes for 2010 Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. How to file taxes for 2010 No. How to file taxes for 2010 You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. How to file taxes for 2010 . How to file taxes for 2010 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. How to file taxes for 2010 I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. How to file taxes for 2010 However, I was reassigned back to the United States and left Country Z on July 1 of this year. How to file taxes for 2010 Can I exclude any of my foreign earned income? No. How to file taxes for 2010 You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. How to file taxes for 2010 3. How to file taxes for 2010 Foreign Earned Income . How to file taxes for 2010 1) I am an employee of the U. How to file taxes for 2010 S. How to file taxes for 2010 Government working abroad. How to file taxes for 2010 Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? . How to file taxes for 2010 2) I qualify for the foreign earned income exclusion under the bona fide residence test. How to file taxes for 2010 Does my foreign earned income include my U. How to file taxes for 2010 S. How to file taxes for 2010 dividends and the interest I receive on a foreign bank account? . How to file taxes for 2010 3) My company pays my foreign income tax on my foreign earnings. How to file taxes for 2010 Is this taxable compensation? . How to file taxes for 2010 4) I live in an apartment in a foreign city for which my employer pays the rent. How to file taxes for 2010 Should I include in my income the cost to my employer ($1,200 a month) or the fair market value of equivalent housing in the United States ($800 a month)? . How to file taxes for 2010 5) My U. How to file taxes for 2010 S. How to file taxes for 2010 employer pays my salary into my U. How to file taxes for 2010 S. How to file taxes for 2010 bank account. How to file taxes for 2010 Is this income considered earned in the United States or is it considered foreign earned income? . How to file taxes for 2010 6) What is considered a foreign country? . How to file taxes for 2010 7) What is the source of earned income? . How to file taxes for 2010 1) I am an employee of the U. How to file taxes for 2010 S. How to file taxes for 2010 Government working abroad. How to file taxes for 2010 Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? No. How to file taxes for 2010 The foreign earned income exclusion applies to your foreign earned income. How to file taxes for 2010 Amounts paid by the United States or its agencies to their employees are not treated, for this purpose, as foreign earned income. How to file taxes for 2010 No. How to file taxes for 2010 The only income that is foreign earned income is income from the performance of personal services abroad. How to file taxes for 2010 Investment income is not earned income. How to file taxes for 2010 However, you must include it in gross income reported on your Form 1040. How to file taxes for 2010 Yes. How to file taxes for 2010 The amount is compensation for services performed. How to file taxes for 2010 The tax paid by your company should be reported on Form 1040, line 7, and on Form 2555, Part IV, line 22(f) (or on Form 2555-EZ, Part IV, line 17). How to file taxes for 2010 You must include in income the fair market value (FMV) of the facility provided, where it is provided. How to file taxes for 2010 This will usually be the rent your employer pays. How to file taxes for 2010 Situations when the FMV is not included in income are discussed in chapter 4 under Exclusion of Meals and Lodging. How to file taxes for 2010 If you performed the services to earn this salary outside the United States, your salary is considered earned abroad. How to file taxes for 2010 It does not matter that you are paid by a U. How to file taxes for 2010 S. How to file taxes for 2010 employer or that your salary is deposited in a U. How to file taxes for 2010 S. How to file taxes for 2010 bank account in the United States. How to file taxes for 2010 The source of salary, wages, commissions, and other personal service income is the place where you perform the services. How to file taxes for 2010 For the purposes of the foreign earned income exclusion and the foreign housing exclusion or deduction, any territory under the sovereignty of a countr