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1040nr Ez Online Filing

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1040nr Ez Online Filing

1040nr ez online filing 10. 1040nr ez online filing   Indoor Tanning Services Tax Table of Contents The tax on indoor tanning service is 10% of the amount paid for that service. 1040nr ez online filing The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services. 1040nr ez online filing Definition of indoor tanning services. 1040nr ez online filing   Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. 1040nr ez online filing The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). 1040nr ez online filing See regulations section 49. 1040nr ez online filing 5000B-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments. 1040nr ez online filing File Form 720. 1040nr ez online filing   The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. 1040nr ez online filing If the tax is not collected for any reason, the collector is liable for the tax. 1040nr ez online filing The collector is not required to make semimonthly deposits of the tax. 1040nr ez online filing Prev  Up  Next   Home   More Online Publications
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Affordable Care Act (ACA) Tax Provisions

 Individuals
 & Families
 
 Employers
 
Other Organizations

 
The health care law addresses health insurance coverage and financial assistance options for individuals and families, including the premium tax credit. It also includes the individual shared responsibility provision and exemptions from that provision.The IRS administers the tax provisions included in the law. Visit HealthCare.gov for more information on coverage options and assistance.
 


 

   
The health care law contains many tax and other provisions for employers. The IRS administers the tax provisions included in the law. Visit HealthCare.gov and SBA.gov/healthcare for more information on other provisions.
 


 

 
  • Insurers
  • Certain Business Types
  • Tax-Exempt & Government Organizations

 


 

 

The 1040nr Ez Online Filing

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