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I Need To File 2011 Taxes

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I Need To File 2011 Taxes

I need to file 2011 taxes Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. I need to file 2011 taxes Tax questions. I need to file 2011 taxes Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. I need to file 2011 taxes irs. I need to file 2011 taxes gov/pub54. I need to file 2011 taxes What's New Exclusion amount. I need to file 2011 taxes  The maximum foreign earned income exclusion is adjusted annually for inflation. I need to file 2011 taxes For 2013, the maximum exclusion has increased to $97,600. I need to file 2011 taxes See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. I need to file 2011 taxes Housing expenses — base amount. I need to file 2011 taxes  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. I need to file 2011 taxes The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. I need to file 2011 taxes For 2013, this amount is $42. I need to file 2011 taxes 78 per day ($15,616 per year). I need to file 2011 taxes See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. I need to file 2011 taxes Housing expenses — maximum amount. I need to file 2011 taxes  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. I need to file 2011 taxes See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. I need to file 2011 taxes Filing requirements. I need to file 2011 taxes  Generally, the amount of income you can receive before you must file an income tax return has increased. I need to file 2011 taxes These amounts are shown in chapter 1 under Filing Requirements . I need to file 2011 taxes Self-employment tax rate. I need to file 2011 taxes  For 2013, the self-employment tax rate of 13. I need to file 2011 taxes 3% has increased to 15. I need to file 2011 taxes 3%. I need to file 2011 taxes The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. I need to file 2011 taxes All net earnings are subject to the Medicare part of the tax. I need to file 2011 taxes For more information, see chapter 3. I need to file 2011 taxes IRA limitations for 2013. I need to file 2011 taxes . I need to file 2011 taxes  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). I need to file 2011 taxes You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). I need to file 2011 taxes If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. I need to file 2011 taxes See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. I need to file 2011 taxes Reminders Figuring tax on income not excluded. I need to file 2011 taxes  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. I need to file 2011 taxes See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. I need to file 2011 taxes If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. I need to file 2011 taxes Form 8938. I need to file 2011 taxes  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. I need to file 2011 taxes See Form 8938 in chapter 1. I need to file 2011 taxes Change of address. I need to file 2011 taxes  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. I need to file 2011 taxes If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. I need to file 2011 taxes Photographs of missing children. I need to file 2011 taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. I need to file 2011 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. I need to file 2011 taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. I need to file 2011 taxes Introduction This publication discusses special tax rules for U. I need to file 2011 taxes S. I need to file 2011 taxes citizens and resident aliens who work abroad or who have income earned in foreign countries. I need to file 2011 taxes If you are a U. I need to file 2011 taxes S. I need to file 2011 taxes citizen or resident alien, your worldwide income generally is subject to U. I need to file 2011 taxes S. I need to file 2011 taxes income tax, regardless of where you are living. I need to file 2011 taxes Also, you are subject to the same income tax filing requirements that apply to U. I need to file 2011 taxes S. I need to file 2011 taxes citizens or resident aliens living in the United States. I need to file 2011 taxes Expatriation tax provisions apply to U. I need to file 2011 taxes S. I need to file 2011 taxes citizens who have renounced their citizenship and long-term residents who have ended their residency. I need to file 2011 taxes These provisions are discussed in chapter 4 of Publication 519, U. I need to file 2011 taxes S. I need to file 2011 taxes Tax Guide for Aliens. I need to file 2011 taxes Resident alien. I need to file 2011 taxes   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. I need to file 2011 taxes Green card test. I need to file 2011 taxes You are a U. I need to file 2011 taxes S. I need to file 2011 taxes resident if you were a lawful permanent resident of the United States at any time during the calendar year. I need to file 2011 taxes This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). I need to file 2011 taxes Substantial presence test. I need to file 2011 taxes You are considered a U. I need to file 2011 taxes S. I need to file 2011 taxes resident if you meet the substantial presence test for the calendar year. I need to file 2011 taxes To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. I need to file 2011 taxes Example. I need to file 2011 taxes You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. I need to file 2011 taxes To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). I need to file 2011 taxes Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. I need to file 2011 taxes   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. I need to file 2011 taxes Filing information. I need to file 2011 taxes    Chapter 1 contains general filing information, such as: Whether you must file a U. I need to file 2011 taxes S. I need to file 2011 taxes tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. I need to file 2011 taxes S. I need to file 2011 taxes resident, and Whether you must pay estimated tax. I need to file 2011 taxes Withholding tax. I need to file 2011 taxes    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. I need to file 2011 taxes S. I need to file 2011 taxes citizens and resident aliens. I need to file 2011 taxes Self-employment tax. I need to file 2011 taxes    Chapter 3 discusses who must pay self-employment tax. I need to file 2011 taxes Foreign earned income exclusion and housing exclusion and deduction. I need to file 2011 taxes    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. I need to file 2011 taxes You may qualify to treat up to $97,600 of your income as not taxable by the United States. I need to file 2011 taxes You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. I need to file 2011 taxes These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. I need to file 2011 taxes   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. I need to file 2011 taxes These rules are explained in chapter 4. I need to file 2011 taxes   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. I need to file 2011 taxes Exemptions, deductions, and credits. I need to file 2011 taxes    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. I need to file 2011 taxes These are generally the same as if you were living in the United States. I need to file 2011 taxes However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. I need to file 2011 taxes Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. I need to file 2011 taxes Tax treaty benefits. I need to file 2011 taxes    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. I need to file 2011 taxes It also explains how to get copies of tax treaties. I need to file 2011 taxes How to get tax help. I need to file 2011 taxes    Chapter 7 is an explanation of how to get information and assistance from the IRS. I need to file 2011 taxes Questions and answers. I need to file 2011 taxes   Frequently asked questions and answers to those questions are presented in the back of the publication. I need to file 2011 taxes Comments and suggestions. I need to file 2011 taxes   We welcome your comments about this publication and your suggestions for future editions. I need to file 2011 taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. I need to file 2011 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. I need to file 2011 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. I need to file 2011 taxes   You can send us comments from www. I need to file 2011 taxes irs. I need to file 2011 taxes gov/formspubs/. I need to file 2011 taxes Click on “More Information” and then on “Comment on Tax Forms and Publications. I need to file 2011 taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. I need to file 2011 taxes Ordering forms and publications. I need to file 2011 taxes   Visit www. I need to file 2011 taxes irs. I need to file 2011 taxes gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. I need to file 2011 taxes Internal Revenue Service 1201 N. I need to file 2011 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. I need to file 2011 taxes   If you have a tax question, check the information available on IRS. I need to file 2011 taxes gov or call 1-800-TAX–FORM (1-800-829-1040). I need to file 2011 taxes We cannot answer tax questions sent to either of the above addresses. I need to file 2011 taxes Prev  Up  Next   Home   More Online Publications
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Understanding Your CP54E Notice

Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information.


What you need to do

  • Review your identifying information shown on this notice and compare it to your most recent social security card or taxpayer ID card.
  • Complete the CP54 response form to explain the discrepancies.
  • Include copies of documents to substantiate your name and identifying number.

You may want to

  • Contact the Social Security Administration (SSA) to update your records if any of the following occurred:
    • you recently married and are using your spouse’s last name and have not already contacted SSA,
    • you legally changed your name without contacting SSA,
    • or your social security number and/or name are different than on your social security card.

 


Answers to Common Questions

Q. I sent you my information. When will I get my refund?

A. Once we receive your response form and verify the information you provided, you should receive your refund in 4 to 6 weeks. If you don’t hear from us after 4 to 6 weeks, call our “Where’s My Refund?” toll free line at 1-800-829-1954 to check on the status of your refund.

 


Tips for next year

Make sure you file using your name and taxpayer ID number as they appear on your social security card or taxpayer ID card. Also, make sure this information is correct on any payments you send to the IRS.
 

Page Last Reviewed or Updated: 22-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The I Need To File 2011 Taxes

I need to file 2011 taxes 5. I need to file 2011 taxes   Exemptions, Deductions, and Credits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Items Related to Excluded Income Exemptions Contributions to Foreign Charitable Organizations Moving ExpensesAllocation of Moving Expenses Forms To File Contributions to Individual Retirement Arrangements Taxes of Foreign Countries and U. I need to file 2011 taxes S. I need to file 2011 taxes PossessionsCredit for Foreign Income Taxes Deduction for Foreign Income Taxes Deduction for Other Foreign Taxes How To Report Deductions Topics - This chapter discusses: The rules concerning items related to excluded income, Exemptions, Contributions to foreign charitable organizations, Moving expenses, Contributions to individual retirement arrangements (IRAs), Taxes of foreign countries and U. I need to file 2011 taxes S. I need to file 2011 taxes possessions, and How to report deductions. I need to file 2011 taxes Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 514 Foreign Tax Credit for Individuals 521 Moving Expenses 523 Selling Your Home 590 Individual Retirement Arrangements (IRAs) 597 Information on the United States—Canada Income Tax Treaty Form (and Instructions) 1116 Foreign Tax Credit 2106 Employee Business Expenses 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 3903 Moving Expenses Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business SS-5 Application for a Social Security Card W-7 Application for IRS Individual Taxpayer Identification Number See chapter 7 for information about getting these publications and forms. I need to file 2011 taxes Items Related to Excluded Income U. I need to file 2011 taxes S. I need to file 2011 taxes citizens and resident aliens living outside the United States generally are allowed the same deductions as citizens and residents living in the United States. I need to file 2011 taxes If you choose to exclude foreign earned income or housing amounts, you cannot deduct, exclude, or claim a credit for any item that can be allocated to or charged against the excluded amounts. I need to file 2011 taxes This includes any expenses, losses, and other normally deductible items that are allocable to the excluded income. I need to file 2011 taxes You can deduct only those expenses connected with earning includible income. I need to file 2011 taxes These rules apply only to items definitely related to the excluded earned income and they do not apply to other items that are not definitely related to any particular type of gross income. I need to file 2011 taxes These rules do not apply to items such as: Personal exemptions, Qualified retirement contributions, Alimony payments, Charitable contributions, Medical expenses, Mortgage interest, or Real estate taxes on your personal residence. I need to file 2011 taxes For purposes of these rules, your housing deduction is not treated as allocable to your excluded income, but the deduction for self- employment tax is. I need to file 2011 taxes If you receive foreign earned income in a tax year after the year in which you earned it, you may have to file an amended return for the earlier year to properly adjust the amounts of deductions, credits, or exclusions allocable to your foreign earned income and housing exclusions. I need to file 2011 taxes Example. I need to file 2011 taxes In 2012, you had $90,400 of foreign earned income and $9,500 of deductions allocable to your foreign earned income. I need to file 2011 taxes You did not have a housing exclusion. I need to file 2011 taxes Because you excluded all of your foreign earned income, you would not have been able to claim any of the deductions on your 2012 return. I need to file 2011 taxes In 2013, you received a $12,000 bonus for work you did abroad in 2012. I need to file 2011 taxes You can exclude $4,700 of the bonus because the limit on the foreign earned income exclusion for 2012 was $95,100 and you have already excluded $90,400. I need to file 2011 taxes Since you must include $7,300 of the bonus ($12,000 − $4,700) for work you did in 2012 in income, you can file an amended return for 2012 to claim $677 of the deductions. I need to file 2011 taxes This is the deductions allocable to the foreign earned income ($9,500) multiplied by the includible portion of the foreign earned income ($7,300) and divided by the total foreign earned income for 2012 ($102,400). I need to file 2011 taxes Exemptions You can claim an exemption for your nonresident alien spouse on your separate return, provided your spouse has no gross income for U. I need to file 2011 taxes S. I need to file 2011 taxes tax purposes and is not the dependent of another U. I need to file 2011 taxes S. I need to file 2011 taxes taxpayer. I need to file 2011 taxes You also can claim exemptions for individuals who qualify as your dependents. I need to file 2011 taxes To be your dependent, the individual must be a U. I need to file 2011 taxes S. I need to file 2011 taxes citizen, U. I need to file 2011 taxes S. I need to file 2011 taxes national, U. I need to file 2011 taxes S. I need to file 2011 taxes resident alien, or a resident of Canada or Mexico for some part of the calendar year in which your tax year begins. I need to file 2011 taxes Children. I need to file 2011 taxes   Children usually are citizens or residents of the same country as their parents. I need to file 2011 taxes If you were a U. I need to file 2011 taxes S. I need to file 2011 taxes citizen when your child was born, your child generally is a U. I need to file 2011 taxes S. I need to file 2011 taxes citizen. I need to file 2011 taxes This is true even if the child's other parent is a nonresident alien, the child was born in a foreign country, and the child lives abroad with the other parent. I need to file 2011 taxes   If you have a legally adopted child who is not a U. I need to file 2011 taxes S. I need to file 2011 taxes citizen, U. I need to file 2011 taxes S. I need to file 2011 taxes resident, or U. I need to file 2011 taxes S. I need to file 2011 taxes national, the child meets the citizen requirement if you are a U. I need to file 2011 taxes S. I need to file 2011 taxes citizen or U. I need to file 2011 taxes S. I need to file 2011 taxes national and the child lived with you as a member of your household all year. I need to file 2011 taxes Social security number. I need to file 2011 taxes   You must include on your return the social security number (SSN) of each dependent for whom you claim an exemption. I need to file 2011 taxes To get a social security number for a dependent, apply at a Social Security office or U. I need to file 2011 taxes S. I need to file 2011 taxes consulate. I need to file 2011 taxes You must provide original or certified copies of documents to verify the dependent's age, identity, and citizenship, and complete Form SS-5. I need to file 2011 taxes   If you do not have an SSN for a child who was born in 2013 and died in 2013, attach a copy of the child's birth certificate to your tax return. I need to file 2011 taxes Print “Died” in column (2) of line 6c of your Form 1040 or Form 1040A. I need to file 2011 taxes   If your dependent is a nonresident alien who is not eligible to get a social security number, you must list the dependent's individual taxpayer identification number (ITIN) instead of an SSN. I need to file 2011 taxes To apply for an ITIN, file Form W-7 with the IRS. I need to file 2011 taxes It usually takes 6 to 10 weeks to get an ITIN. I need to file 2011 taxes Enter your dependent's ITIN wherever an SSN is requested on your tax return. I need to file 2011 taxes More information. I need to file 2011 taxes   For more information about exemptions, see Publication 501. I need to file 2011 taxes Contributions to Foreign Charitable Organizations If you make contributions directly to a foreign church or other foreign charitable organization, you generally cannot deduct them. I need to file 2011 taxes Exceptions are explained under Canadian, Mexican, and Israeli charities, later. I need to file 2011 taxes You can deduct contributions to a U. I need to file 2011 taxes S. I need to file 2011 taxes organization that transfers funds to a charitable foreign organization if the U. I need to file 2011 taxes S. I need to file 2011 taxes organization controls the use of the funds by the foreign organization or if the foreign organization is just an administrative arm of the U. I need to file 2011 taxes S. I need to file 2011 taxes organization. I need to file 2011 taxes Canadian, Mexican, and Israeli charities. I need to file 2011 taxes   Under the income tax treaties with Canada, Mexico and Israel, you may be able to deduct contributions to certain Canadian, Mexican, and Israeli charitable organizations. I need to file 2011 taxes Generally, you must have income from sources in Canada, Mexico, or Israel, and the organization must meet certain requirements. I need to file 2011 taxes See Publication 597, Information on the United States-Canada Income Tax Treaty, and Publication 526, Charitable Contributions, for more information. I need to file 2011 taxes Moving Expenses If you moved to a new home in 2013 because of your job or business, you may be able to deduct the expenses of your move. I need to file 2011 taxes Generally, to be deductible, the moving expenses must have been paid or incurred in connection with starting work at a new job location. I need to file 2011 taxes See Publication 521 for a complete discussion of the deduction for moving expenses and information about moves within the United States. I need to file 2011 taxes Foreign moves. I need to file 2011 taxes   A foreign move is a move in connection with the start of work at a new job location outside the United States and its possessions. I need to file 2011 taxes A foreign move does not include a move back to the United States or its possessions. I need to file 2011 taxes Allocation of Moving Expenses When your new place of work is in a foreign country, your moving expenses are directly connected with the income earned in that foreign country. I need to file 2011 taxes If you exclude all or part of the income that you earn at the new location under the foreign earned income exclusion or the foreign housing exclusion, you cannot deduct the part of your moving expense that is allocable to the excluded income. I need to file 2011 taxes Also, you cannot deduct the part of the moving expense related to the excluded income for a move from a foreign country to the United States if you receive a reimbursement that you are able to treat as compensation for services performed in the foreign country. I need to file 2011 taxes Year to which expense is connected. I need to file 2011 taxes   The moving expense is connected with earning the income (including reimbursements, as discussed in chapter 4 under Reimbursement of moving expenses ) either entirely in the year of the move or in 2 years. I need to file 2011 taxes It is connected with earning the income entirely in the year of the move if you qualify for the foreign earned income exclusion under the bona fide residence test or physical presence test for at least 120 days during that tax year. I need to file 2011 taxes   If you do not qualify under either the bona fide residence test or the physical presence test for at least 120 days during the year of the move, the expense is connected with earning the income in 2 years. I need to file 2011 taxes The moving expense is connected with the year of the move and the following year if the move is from the United States to a foreign country. I need to file 2011 taxes The moving expense is connected with the year of the move and the preceding year if the move is from a foreign country to the United States. I need to file 2011 taxes Amount allocable to excluded income. I need to file 2011 taxes   To figure the amount of your moving expense that is allocable to your excluded foreign earned income (and not deductible), you must multiply your total moving expense deduction by a fraction. I need to file 2011 taxes The numerator (top number) of the fraction is the total of your excluded foreign earned income and housing amounts for both years and the denominator (bottom number) of the fraction is your total foreign earned income for both years. I need to file 2011 taxes Example. I need to file 2011 taxes On November 1, 2012, you transfer to Monaco. I need to file 2011 taxes Your tax home is in Monaco, and you are a bona fide resident of Monaco for the entire tax year 2013. I need to file 2011 taxes In 2012, you paid $6,000 for allowable moving expenses for your move from the United States to Monaco. I need to file 2011 taxes You were fully reimbursed (under a nonaccountable plan) for these expenses in the same year. I need to file 2011 taxes The reimbursement is included in your income. I need to file 2011 taxes Your only other income consists of $16,000 wages earned in 2012 after the date of your move, and $100,100 wages earned in Monaco for 2013. I need to file 2011 taxes Because you did not meet the bona fide residence test for at least 120 days during 2012, the year of the move, the moving expenses are for services you performed in both 2012 and the following year, 2013. I need to file 2011 taxes Your total foreign earned income for both years is $122,100, consisting of $16,000 wages for 2012, $100,100 wages for 2013, and $6,000 moving expense reimbursement for both years. I need to file 2011 taxes You have no housing exclusion. I need to file 2011 taxes The total amount you can exclude is $113,190, consisting of the $97,600 full-year exclusion for 2013 and a $15,590 part-year exclusion for 2012 ($95,100 times the fraction of 60 qualifying bona fide residence days over 366 total days in the year). I need to file 2011 taxes To find the part of your moving expenses that is not deductible, multiply your $6,000 total expenses by the fraction $113,190 over $122,100. I need to file 2011 taxes The result, $5,562, is your nondeductible amount. I need to file 2011 taxes    You must report the full amount of the moving expense reimbursement in the year in which you received the reimbursement. I need to file 2011 taxes In the preceding example, this year was 2012. I need to file 2011 taxes You attribute the reimbursement to both 2012 and 2013 only to figure the amount of foreign earned income eligible for exclusion for each year. I need to file 2011 taxes Move between foreign countries. I need to file 2011 taxes   If you move between foreign countries, your moving expense is allocable to income earned in the year of the move if you qualified under either the bona fide residence test or the physical presence test for a period that includes at least 120 days in the year of the move. I need to file 2011 taxes New place of work in U. I need to file 2011 taxes S. I need to file 2011 taxes   If your new place of work is in the United States, the deductible moving expenses are directly connected with the income earned in the United States. I need to file 2011 taxes If you treat a reimbursement from your employer as foreign earned income (see the discussion in chapter 4), you must allocate deductible moving expenses to foreign earned income. I need to file 2011 taxes Storage expenses. I need to file 2011 taxes   These expenses are attributable to work you do during the year in which you incur the storage expenses. I need to file 2011 taxes You cannot deduct the amount allocable to excluded income. I need to file 2011 taxes Moving Expense Attributable to Foreign Earnings in 2 Years If your moving expense deduction is attributable to your foreign earnings in 2 years (the year of the move and the following year), you should request an extension of time to file your return for the year of the move until after the end of the second year. I need to file 2011 taxes By then, you should have all the information needed to properly figure the moving expense deduction. I need to file 2011 taxes See Extensions under When To File and Pay in chapter 1. I need to file 2011 taxes If you do not request an extension, you should figure the part of the moving expense that you cannot deduct because it is allocable to the foreign earned income you are excluding. I need to file 2011 taxes You do this by multiplying the moving expense by a fraction, the numerator (top number) of which is your excluded foreign earned income for the year of the move, and the denominator (bottom number) of which is your total foreign earned income for the year of the move. I need to file 2011 taxes Once you know your foreign earnings and exclusion for the following year, you must either: Adjust the moving expense deduction by filing an amended return for the year of the move, or Recapture any additional unallowable amount as income on your return for the following year. I need to file 2011 taxes If, after you make the final computation, you have an additional amount of allowable moving expense deduction, you can claim this only on an amended return for the year of the move. I need to file 2011 taxes You cannot claim it on the return for the second year. I need to file 2011 taxes Forms To File Report your moving expenses on Form 3903. I need to file 2011 taxes Report your moving expense deduction on line 26 of Form 1040. I need to file 2011 taxes If you must reduce your moving expenses by the amount allocable to excluded income (as explained later under How To Report Deductions ), attach a statement to your return showing how you figured this amount. I need to file 2011 taxes For more information about figuring moving expenses, see Publication 521. I need to file 2011 taxes Contributions to Individual Retirement Arrangements Contributions to your individual retirement arrangements (IRAs) that are traditional IRAs or Roth IRAs are generally limited to the lesser of $5,500 ($6,500 if 50 or older) or your compensation that is includible in your gross income for the tax year. I need to file 2011 taxes In determining compensation for this purpose, do not take into account amounts you exclude under either the foreign earned income exclusion or the foreign housing exclusion. I need to file 2011 taxes Do not reduce your compensation by the foreign housing deduction. I need to file 2011 taxes If you are covered by an employer retirement plan at work, your deduction for your contributions to your traditional IRAs is generally limited based on your modified adjusted gross income. I need to file 2011 taxes This is your adjusted gross income figured without taking into account the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction. I need to file 2011 taxes Other modifications are also required. I need to file 2011 taxes For more information on IRAs, see Publication 590. I need to file 2011 taxes Taxes of Foreign Countries and U. I need to file 2011 taxes S. I need to file 2011 taxes Possessions You can take either a credit or a deduction for income taxes paid to a foreign country or a U. I need to file 2011 taxes S. I need to file 2011 taxes possession. I need to file 2011 taxes Taken as a deduction, foreign income taxes reduce your taxable income. I need to file 2011 taxes Taken as a credit, foreign income taxes reduce your tax liability. I need to file 2011 taxes You must treat all foreign income taxes the same way. I need to file 2011 taxes If you take a credit for any foreign income taxes, you cannot deduct any foreign income taxes. I need to file 2011 taxes However, you may be able to deduct other foreign taxes. I need to file 2011 taxes See Deduction for Other Foreign Taxes, later. I need to file 2011 taxes There is no rule to determine whether it is to your advantage to take a deduction or a credit for foreign income taxes. I need to file 2011 taxes In most cases, it is to your advantage to take foreign income taxes as a tax credit, which you subtract directly from your U. I need to file 2011 taxes S. I need to file 2011 taxes tax liability, rather than as a deduction in figuring taxable income. I need to file 2011 taxes However, if foreign income taxes were imposed at a high rate and the proportion of foreign income to U. I need to file 2011 taxes S. I need to file 2011 taxes income is small, a lower final tax may result from deducting the foreign income taxes. I need to file 2011 taxes In any event, you should figure your tax liability both ways and then use the one that is better for you. I need to file 2011 taxes You can make or change your choice within 10 years from the due date for filing the tax return on which you are entitled to take either the deduction or the credit. I need to file 2011 taxes Foreign income taxes. I need to file 2011 taxes   These are generally income taxes you pay to any foreign country or possession of the United States. I need to file 2011 taxes Foreign income taxes on U. I need to file 2011 taxes S. I need to file 2011 taxes return. I need to file 2011 taxes   Foreign income taxes can only be taken as a credit on Form 1040, line 47, or as an itemized deduction on Schedule A. I need to file 2011 taxes These amounts cannot be included as withheld income taxes on Form 1040, line 62. I need to file 2011 taxes Foreign taxes paid on excluded income. I need to file 2011 taxes   You cannot take a credit or deduction for foreign income taxes paid on earnings you exclude from tax under any of the following. I need to file 2011 taxes Foreign earned income exclusion. I need to file 2011 taxes Foreign housing exclusion. I need to file 2011 taxes Possession exclusion. I need to file 2011 taxes If your wages are completely excluded, you cannot deduct or take a credit for any of the foreign taxes paid on your wages. I need to file 2011 taxes   If only part of your wages is excluded, you cannot deduct or take a credit for the foreign income taxes allocable to the excluded part. I need to file 2011 taxes You find the taxes allocable to your excluded wages by applying a fraction to the foreign taxes paid on foreign earned income received during the tax year. I need to file 2011 taxes The numerator (top number) of the fraction is your excluded foreign earned income received during the tax year minus deductible expenses allocable to that income (not including the foreign housing deduction). I need to file 2011 taxes The denominator (bottom number) of the fraction is your total foreign earned income received during the tax year minus all deductible expenses allocable to that income (including the foreign housing deduction). I need to file 2011 taxes   If foreign law taxes both earned income and some other type of income and the taxes on the other type cannot be separated, the denominator of the fraction is the total amount of income subject to foreign tax minus deductible expenses allocable to that income. I need to file 2011 taxes    If you take a foreign tax credit for tax on income you could have excluded under your choice to exclude foreign earned income or your choice to exclude foreign housing costs, one or both of the choices may be considered revoked. I need to file 2011 taxes Credit for Foreign Income Taxes If you take the foreign tax credit, you may have to file Form 1116 with Form 1040. I need to file 2011 taxes Form 1116 is used to figure the amount of foreign tax paid or accrued that can be claimed as a foreign tax credit. I need to file 2011 taxes Do not include the amount of foreign tax paid or accrued as withheld federal income taxes on Form 1040, line 62. I need to file 2011 taxes The foreign income tax for which you can claim a credit is the amount of legal and actual tax liability you pay or accrue during the year. I need to file 2011 taxes The amount for which you can claim a credit is not necessarily the amount withheld by the foreign country. I need to file 2011 taxes You cannot take a foreign tax credit for income tax you paid to a foreign country that would be refunded by the foreign country if you made a claim for refund. I need to file 2011 taxes Subsidies. I need to file 2011 taxes   If a foreign country returns your foreign tax payments to you in the form of a subsidy, you cannot claim a foreign tax credit based on these payments. I need to file 2011 taxes This rule applies to a subsidy provided by any means that is determined, directly or indirectly, by reference to the amount of tax, or to the base used to figure the tax. I need to file 2011 taxes   Some ways of providing a subsidy are refunds, credits, deductions, payments, or discharges of obligations. I need to file 2011 taxes A credit is also not allowed if the subsidy is given to a person related to you, or persons who participated in a transaction or a related transaction with you. I need to file 2011 taxes Limit The foreign tax credit is limited to the part of your total U. I need to file 2011 taxes S. I need to file 2011 taxes tax that is in proportion to your taxable income from sources outside the United States compared to your total taxable income. I need to file 2011 taxes The allowable foreign tax credit cannot be more than your actual foreign tax liability. I need to file 2011 taxes Exemption from limit. I need to file 2011 taxes   You will not be subject to this limit and will not have to file Form 1116 if you meet all three of the following requirements. I need to file 2011 taxes Your only foreign source income for the year is passive income (dividends, interest, royalties, etc. I need to file 2011 taxes ) that is reported to you on a payee statement (such as a Form 1099-DIV or 1099-INT). I need to file 2011 taxes Your foreign taxes for the year that qualify for the credit are not more than $300 ($600 if you are filing a joint return) and are reported on a payee statement. I need to file 2011 taxes You elect this procedure. I need to file 2011 taxes If you make this election, you cannot carry back or carry over any unused foreign tax to or from this year. I need to file 2011 taxes Separate limit. I need to file 2011 taxes   You must figure the limit on a separate basis with regard to “passive category income” and “general category income” (see the instructions for Form 1116). I need to file 2011 taxes Figuring the limit. I need to file 2011 taxes   In figuring taxable income in each category, you take into account only the amount that you must include in income on your federal tax return. I need to file 2011 taxes Do not take any excluded amount into account. I need to file 2011 taxes   To determine your taxable income in each category, deduct expenses and losses that are definitely related to that income. I need to file 2011 taxes   Other expenses (such as itemized deductions or the standard deduction) not definitely related to specific items of income must be apportioned to the foreign income in each category by multiplying them by a fraction. I need to file 2011 taxes The numerator (top number) of the fraction is your gross foreign income in the separate limit category. I need to file 2011 taxes The denominator (bottom number) of the fraction is your gross income from all sources. I need to file 2011 taxes For this purpose, gross income includes income that is excluded under the foreign earned income provisions but does not include any other exempt income. I need to file 2011 taxes You must use special rules for deducting interest expenses. I need to file 2011 taxes For more information on allocating and apportioning your deductions, see Publication 514. I need to file 2011 taxes Exemptions. I need to file 2011 taxes   Do not take the deduction for exemptions for yourself, your spouse, or your dependents in figuring taxable income for purposes of the limit. I need to file 2011 taxes Recapture of foreign losses. I need to file 2011 taxes   If you have an overall foreign loss and the loss reduces your U. I need to file 2011 taxes S. I need to file 2011 taxes source income (resulting in a reduction of your U. I need to file 2011 taxes S. I need to file 2011 taxes tax liability), you must recapture the loss in later years when you have taxable income from foreign sources. I need to file 2011 taxes This is done by treating a part of your taxable income from foreign sources in later years as U. I need to file 2011 taxes S. I need to file 2011 taxes source income. I need to file 2011 taxes This reduces the numerator of the limiting fraction and the resulting foreign tax credit limit. I need to file 2011 taxes Recapture of domestic losses. I need to file 2011 taxes   If you have an overall domestic loss (resulting in no U. I need to file 2011 taxes S. I need to file 2011 taxes tax liability), you cannot claim a foreign tax credit for taxes paid during that year. I need to file 2011 taxes You must recapture the loss in later years when you have U. I need to file 2011 taxes S. I need to file 2011 taxes source taxable income. I need to file 2011 taxes This is done by treating a part of your taxable income from U. I need to file 2011 taxes S. I need to file 2011 taxes sources in later years as foreign source income. I need to file 2011 taxes This increases the numerator of the limiting fraction and the resulting foreign tax credit limit. I need to file 2011 taxes Foreign tax credit carryback and carryover. I need to file 2011 taxes   The amount of foreign income tax not allowed as a credit because of the limit can be carried back 1 year and carried forward 10 years. I need to file 2011 taxes   More information on figuring the foreign tax credit can be found in Publication 514. I need to file 2011 taxes Deduction for Foreign Income Taxes Instead of taking the foreign tax credit, you can deduct foreign income taxes as an itemized deduction on Schedule A (Form 1040). I need to file 2011 taxes You can deduct only foreign income taxes paid on income that is subject to U. I need to file 2011 taxes S. I need to file 2011 taxes tax. I need to file 2011 taxes You cannot deduct foreign taxes paid on earnings you exclude from tax under any of the following. I need to file 2011 taxes Foreign earned income exclusion. I need to file 2011 taxes Foreign housing exclusion. I need to file 2011 taxes Possession exclusion. I need to file 2011 taxes Example. I need to file 2011 taxes You are a U. I need to file 2011 taxes S. I need to file 2011 taxes citizen and qualify to exclude your foreign earned income. I need to file 2011 taxes Your excluded wages in Country X are $70,000 on which you paid income tax of $10,000. I need to file 2011 taxes You received dividends from Country X of $2,000 on which you paid income tax of $600. I need to file 2011 taxes You can deduct the $600 tax payment because the dividends relating to it are subject to U. I need to file 2011 taxes S. I need to file 2011 taxes tax. I need to file 2011 taxes Because you exclude your wages, you cannot deduct the income tax of $10,000. I need to file 2011 taxes If you exclude only a part of your wages, see the earlier discussion under Foreign taxes paid on excluded income. I need to file 2011 taxes Deduction for Other Foreign Taxes You can deduct real property taxes you pay that are imposed on you by a foreign country. I need to file 2011 taxes You take this deduction on Schedule A (Form 1040). I need to file 2011 taxes You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. I need to file 2011 taxes On the other hand, you generally can deduct personal property taxes when you pay them to U. I need to file 2011 taxes S. I need to file 2011 taxes possessions. I need to file 2011 taxes But if you claim the possession exclusion, see Publication 570. I need to file 2011 taxes The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. I need to file 2011 taxes You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes imposed by a foreign country. I need to file 2011 taxes How To Report Deductions If you exclude foreign earned income or housing amounts, how you show your deductions on your tax return and how you figure the amount allocable to your excluded income depends on whether the expenses are used in figuring adjusted gross income (Form 1040, line 38) or are itemized deductions. I need to file 2011 taxes If you have deductions used in figuring adjusted gross income, enter the total amount for each of these items on the appropriate lines and schedules of Form 1040. I need to file 2011 taxes Generally, you figure the amount of a deduction related to the excluded income by multiplying the deduction by a fraction, the numerator of which is your foreign earned income exclusion and the denominator of which is your foreign earned income. I need to file 2011 taxes Enter the amount of the deduction(s) related to excluded income on line 44 of Form 2555. I need to file 2011 taxes If you have itemized deductions related to excluded income, enter on Schedule A (Form 1040) only the part not related to excluded income. I need to file 2011 taxes You figure that amount by subtracting from the total deduction the amount related to excluded income. I need to file 2011 taxes Generally, you figure the amount that is related to the excluded income by multiplying the total deduction by a fraction, the numerator of which is your foreign earned income exclusion and the denominator of which is your foreign earned income. I need to file 2011 taxes Attach a statement to your return showing how you figured the deductible amount. I need to file 2011 taxes Example 1. I need to file 2011 taxes You are a U. I need to file 2011 taxes S. I need to file 2011 taxes citizen employed as an accountant. I need to file 2011 taxes Your tax home is in Germany for the entire tax year. I need to file 2011 taxes You meet the physical presence test. I need to file 2011 taxes Your foreign earned income for the year was $122,000 and your investment income was $10,380. I need to file 2011 taxes After excluding $97,600, your AGI is $34,780. I need to file 2011 taxes You had unreimbursed business expenses of $2,500 for travel and entertainment in earning your foreign income, of which $500 was for meals and entertainment. I need to file 2011 taxes These expenses are deductible only as miscellaneous deductions on Schedule A (Form 1040). I need to file 2011 taxes You also have $500 of miscellaneous expenses that are not related to your foreign income that you enter on line 23 of Schedule A. I need to file 2011 taxes You must fill out Form 2106. I need to file 2011 taxes On that form, reduce your deductible meal and entertainment expenses by 50% ($250). I need to file 2011 taxes You must reduce the remaining $2,250 of travel and entertainment expenses by 80% ($1,800) because you excluded 80% ($97,600/$122,000) of your foreign earned income. I need to file 2011 taxes You carry the remaining total of $450 to line 21 of Schedule A. I need to file 2011 taxes Add the $450 to the $500 that you have on line 23 and enter the total ($950) on line 24. I need to file 2011 taxes On line 26 of Schedule A, enter $696, which is 2% of your adjusted gross income of $34,780 (line 38, Form 1040) and subtract it from the amount on line 24. I need to file 2011 taxes Enter $254 on line 27 of Schedule A. I need to file 2011 taxes Example 2. I need to file 2011 taxes You are a U. I need to file 2011 taxes S. I need to file 2011 taxes citizen, have a tax home in Spain, and meet the physical presence test. I need to file 2011 taxes You are self-employed and personal services produce the business income. I need to file 2011 taxes Your gross income was $116,931, business expenses $66,895, and net income (profit) $50,036. I need to file 2011 taxes You choose the foreign earned income exclusion and exclude $97,600 of your gross income. I need to file 2011 taxes Since your excluded income is 83. I need to file 2011 taxes 47% of your total income, 83. I need to file 2011 taxes 47% of your business expenses are not deductible. I need to file 2011 taxes Report your total income and expenses on Schedule C (Form 1040). I need to file 2011 taxes On Form 2555 you will show the following: Line 20a, $116,931, gross income, Lines 42 and 43, $97,600, foreign earned income exclusion, and Line 44, $55,837 (83. I need to file 2011 taxes 47% × $66,895) business expenses attributable to the exclusion. I need to file 2011 taxes In this situation (Example 2), you cannot use Form 2555-EZ since you had self-employment income and business expenses. I need to file 2011 taxes Example 3. I need to file 2011 taxes Assume in Example 2 that both capital and personal services combine to produce the business income. I need to file 2011 taxes No more than 30% of your net income, or $15,011, assuming that this amount is a reasonable allowance for your services, is considered earned and can be excluded. I need to file 2011 taxes Your exclusion of $15,011 is 12. I need to file 2011 taxes 84% of your gross income ($15,011 ÷ $116,931). I need to file 2011 taxes Because you excluded 12. I need to file 2011 taxes 84% of your total income, $8,589 (. I need to file 2011 taxes 1284 x $66,895) of your business expenses is attributable to the excluded income and is not deductible. I need to file 2011 taxes Example 4. I need to file 2011 taxes You are a U. I need to file 2011 taxes S. I need to file 2011 taxes citizen, have a tax home in Brazil, and meet the physical presence test. I need to file 2011 taxes You are self-employed and both capital and personal services combine to produce business income. I need to file 2011 taxes Your gross income was $146,000, business expenses were $172,000, and your net loss was $26,000. I need to file 2011 taxes A reasonable allowance for the services you performed for the business is $77,000. I need to file 2011 taxes Because you incurred a net loss, the earned income limit of 30% of your net profit does not apply. I need to file 2011 taxes The $77,000 is foreign earned income. I need to file 2011 taxes If you choose to exclude the $77,000, you exclude 52. I need to file 2011 taxes 74% of your gross income ($77,000 ÷ $146,000), and 52. I need to file 2011 taxes 74% of your business expenses ($90,713) is attributable to that income and is not deductible. I need to file 2011 taxes Show your total income and expenses on Schedule C (Form 1040). I need to file 2011 taxes On Form 2555, exclude $77,000 and show $90,713 on line 44. I need to file 2011 taxes Subtract line 44 from line 43, and enter the difference as a negative (in parentheses) on line 45. I need to file 2011 taxes Because this amount is negative, enter it as a positive (no parentheses) on line 21, Form 1040, and combine it with your other income to arrive at total income on line 22 of Form 1040. I need to file 2011 taxes In this situation (Example 4), you would probably not want to choose the foreign earned income exclusion if this was the first year you were eligible. I need to file 2011 taxes If you had chosen the exclusion in an earlier year, you might want to revoke the choice for this year. I need to file 2011 taxes To do so would mean that you could not claim the exclusion again for the next 5 tax years without IRS approval. I need to file 2011 taxes See Choosing the Exclusion in chapter 4. I need to file 2011 taxes Example 5. I need to file 2011 taxes You are a U. I need to file 2011 taxes S. I need to file 2011 taxes citizen, have a tax home in Panama, and meet the bona fide residence test. I need to file 2011 taxes You have been performing services for clients as a partner in a firm that provides services exclusively in Panama. I need to file 2011 taxes Capital investment is not material in producing the partnership's income. I need to file 2011 taxes Under the terms of the partnership agreement, you are to receive 50% of the net profits. I need to file 2011 taxes The partnership received gross income of $244,000 and incurred operating expenses of $98,250. I need to file 2011 taxes Of the net profits of $145,750, you received $72,875 as your distributive share. I need to file 2011 taxes You choose to exclude $97,600 of your share of the gross income. I need to file 2011 taxes Because you exclude 80% ($97,600 ÷ $122,000) of your share of the gross income, you cannot deduct $39,300, 80% of your share of the operating expenses (. I need to file 2011 taxes 80 × $49,125). I need to file 2011 taxes Report $72,875, your distributive share of the partnership net profit, on Schedule E (Form 1040), Supplemental Income and Loss. I need to file 2011 taxes On Form 2555, show $97,600 on line 42 and show $39,300 on line 44. I need to file 2011 taxes Your exclusion on Form 2555 is $58,300. I need to file 2011 taxes In this situation (Example 5), you cannot use Form 2555-EZ since you had earned income other than salaries and wages and you had business expenses. I need to file 2011 taxes Prev  Up  Next   Home   More Online Publications