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Where Can I Do My State Taxes Online For Free

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Where Can I Do My State Taxes Online For Free

Where can i do my state taxes online for free 6. Where can i do my state taxes online for free   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Where can i do my state taxes online for free Free help with your tax return. Where can i do my state taxes online for free   You can get free help preparing your return nationwide from IRS-certified volunteers. Where can i do my state taxes online for free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Where can i do my state taxes online for free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Where can i do my state taxes online for free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Where can i do my state taxes online for free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Where can i do my state taxes online for free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Where can i do my state taxes online for free gov, download the IRS2Go app, or call 1-800-906-9887. Where can i do my state taxes online for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. Where can i do my state taxes online for free To find the nearest AARP Tax-Aide site, visit AARP's website at www. Where can i do my state taxes online for free aarp. Where can i do my state taxes online for free org/money/taxaide or call 1-888-227-7669. Where can i do my state taxes online for free For more information on these programs, go to IRS. Where can i do my state taxes online for free gov and enter “VITA” in the search box. Where can i do my state taxes online for free Internet. Where can i do my state taxes online for free    IRS. Where can i do my state taxes online for free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Where can i do my state taxes online for free Download the free IRS2Go app from the iTunes app store or from Google Play. Where can i do my state taxes online for free Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Where can i do my state taxes online for free Check the status of your 2013 refund with the Where's My Refund? application on IRS. Where can i do my state taxes online for free gov or download the IRS2Go app and select the Refund Status option. Where can i do my state taxes online for free The IRS issues more than 9 out of 10 refunds in less than 21 days. Where can i do my state taxes online for free Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Where can i do my state taxes online for free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where can i do my state taxes online for free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Where can i do my state taxes online for free Use the Interactive Tax Assistant (ITA) to research your tax questions. Where can i do my state taxes online for free No need to wait on the phone or stand in line. Where can i do my state taxes online for free The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Where can i do my state taxes online for free When you reach the response screen, you can print the entire interview and the final response for your records. Where can i do my state taxes online for free New subject areas are added on a regular basis. Where can i do my state taxes online for free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Where can i do my state taxes online for free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Where can i do my state taxes online for free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Where can i do my state taxes online for free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Where can i do my state taxes online for free When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Where can i do my state taxes online for free Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Where can i do my state taxes online for free You can also ask the IRS to mail a return or an account transcript to you. Where can i do my state taxes online for free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Where can i do my state taxes online for free gov or by calling 1-800-908-9946. Where can i do my state taxes online for free Tax return and tax account transcripts are generally available for the current year and the past three years. Where can i do my state taxes online for free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Where can i do my state taxes online for free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Where can i do my state taxes online for free If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Where can i do my state taxes online for free Check the status of your amended return using Where's My Amended Return? Go to IRS. Where can i do my state taxes online for free gov and enter Where's My Amended Return? in the search box. Where can i do my state taxes online for free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Where can i do my state taxes online for free It can take up to 3 weeks from the date you mailed it to show up in our system. Where can i do my state taxes online for free Make a payment using one of several safe and convenient electronic payment options available on IRS. Where can i do my state taxes online for free gov. Where can i do my state taxes online for free Select the Payment tab on the front page of IRS. Where can i do my state taxes online for free gov for more information. Where can i do my state taxes online for free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Where can i do my state taxes online for free Figure your income tax withholding with the IRS Withholding Calculator on IRS. Where can i do my state taxes online for free gov. Where can i do my state taxes online for free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Where can i do my state taxes online for free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Where can i do my state taxes online for free gov. Where can i do my state taxes online for free Request an Electronic Filing PIN by going to IRS. Where can i do my state taxes online for free gov and entering Electronic Filing PIN in the search box. Where can i do my state taxes online for free Download forms, instructions and publications, including accessible versions for people with disabilities. Where can i do my state taxes online for free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Where can i do my state taxes online for free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Where can i do my state taxes online for free An employee can answer questions about your tax account or help you set up a payment plan. Where can i do my state taxes online for free Before you visit, check the Office Locator on IRS. Where can i do my state taxes online for free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Where can i do my state taxes online for free If you have a special need, such as a disability, you can request an appointment. Where can i do my state taxes online for free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Where can i do my state taxes online for free Apply for an Employer Identification Number (EIN). Where can i do my state taxes online for free Go to IRS. Where can i do my state taxes online for free gov and enter Apply for an EIN in the search box. Where can i do my state taxes online for free Read the Internal Revenue Code, regulations, or other official guidance. Where can i do my state taxes online for free Read Internal Revenue Bulletins. Where can i do my state taxes online for free Sign up to receive local and national tax news and more by email. Where can i do my state taxes online for free Just click on “subscriptions” above the search box on IRS. Where can i do my state taxes online for free gov and choose from a variety of options. Where can i do my state taxes online for free Phone. Where can i do my state taxes online for free    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Where can i do my state taxes online for free Download the free IRS2Go app from the iTunes app store or from Google Play. Where can i do my state taxes online for free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Where can i do my state taxes online for free gov, or download the IRS2Go app. Where can i do my state taxes online for free Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Where can i do my state taxes online for free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Where can i do my state taxes online for free Most VITA and TCE sites offer free electronic filing. Where can i do my state taxes online for free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Where can i do my state taxes online for free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Where can i do my state taxes online for free Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Where can i do my state taxes online for free If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Where can i do my state taxes online for free The IRS issues more than 9 out of 10 refunds in less than 21 days. Where can i do my state taxes online for free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where can i do my state taxes online for free Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Where can i do my state taxes online for free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Where can i do my state taxes online for free Note, the above information is for our automated hotline. Where can i do my state taxes online for free Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Where can i do my state taxes online for free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Where can i do my state taxes online for free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Where can i do my state taxes online for free It can take up to 3 weeks from the date you mailed it to show up in our system. Where can i do my state taxes online for free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Where can i do my state taxes online for free You should receive your order within 10 business days. Where can i do my state taxes online for free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Where can i do my state taxes online for free If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Where can i do my state taxes online for free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Where can i do my state taxes online for free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Where can i do my state taxes online for free These individuals can also contact the IRS through relay services such as the Federal Relay Service. Where can i do my state taxes online for free Walk-in. Where can i do my state taxes online for free   You can find a selection of forms, publications and services — in-person. Where can i do my state taxes online for free Products. Where can i do my state taxes online for free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Where can i do my state taxes online for free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Where can i do my state taxes online for free Services. Where can i do my state taxes online for free You can walk in to your local TAC for face-to-face tax help. Where can i do my state taxes online for free An employee can answer questions about your tax account or help you set up a payment plan. Where can i do my state taxes online for free Before visiting, use the Office Locator tool on IRS. Where can i do my state taxes online for free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Where can i do my state taxes online for free Mail. Where can i do my state taxes online for free   You can send your order for forms, instructions, and publications to the address below. Where can i do my state taxes online for free You should receive a response within 10 business days after your request is received. Where can i do my state taxes online for free Internal Revenue Service 1201 N. Where can i do my state taxes online for free Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Where can i do my state taxes online for free The Taxpayer Advocate Service (TAS) is your voice at the IRS. Where can i do my state taxes online for free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Where can i do my state taxes online for free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Where can i do my state taxes online for free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Where can i do my state taxes online for free You face (or your business is facing) an immediate threat of adverse action. Where can i do my state taxes online for free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Where can i do my state taxes online for free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Where can i do my state taxes online for free Here's why we can help: TAS is an independent organization within the IRS. Where can i do my state taxes online for free Our advocates know how to work with the IRS. Where can i do my state taxes online for free Our services are free and tailored to meet your needs. Where can i do my state taxes online for free We have offices in every state, the District of Columbia, and Puerto Rico. Where can i do my state taxes online for free   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Where can i do my state taxes online for free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Where can i do my state taxes online for free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Where can i do my state taxes online for free Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Where can i do my state taxes online for free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Where can i do my state taxes online for free Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Where can i do my state taxes online for free Prev  Up  Next   Home   More Online Publications
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The Where Can I Do My State Taxes Online For Free

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