Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

1040x Instructions Dummies

Can I File 1040x ElectronicallyInstructions For Filing An Amended Tax ReturnAmend 2012 Tax Return FreeFile 1040ez FreeHow Do I File An Amended Tax Return For 20111040x Online FileFederal Tax Form 2012 EzIrs Form 1040a 2012Free Turbotax 2011 Download1040ez Tax Form 20101040nr 2011Irs Form 1040x 2013 Tax Return1040eztaxformEasy 1040Search Irs Gov FreefileTurbotax 2010Turbotax Military FreeFree State Efile Tax Return1040ez Calculator2012 State Tax1040nr FormFree Sites For Filing State Income TaxesFreefilefillableforms ComIrs Gov Forms 1040a 2012Irs Forms 1040Can I Still File My 2012 TaxesCan You Refile Your TaxesAmended Tax FormFree Efile For 2012 TaxesFiling For 2012 TaxesIrs Tax Form 940 2012How To Ammend Tax Return1040ez 2014 Forms1040 FormWhere Do I Mail My 1040x1040ez Fillable FormFederal Income Tax Amendment FormIrs Tax Forms 2012 1040aFiling 2010 Taxes OnlineTax Preparation

1040x Instructions Dummies

1040x instructions dummies Publication 54 - Additional Material Questions and AnswersThis section answers tax- related questions commonly asked by taxpayers living abroad. 1040x instructions dummies 1. 1040x instructions dummies Filing Requirements—Where, When, and How . 1040x instructions dummies 1) When are U. 1040x instructions dummies S. 1040x instructions dummies income tax returns due? . 1040x instructions dummies 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. 1040x instructions dummies How can I secure an extension of time to file my return, when should I file my return, and what forms are required? . 1040x instructions dummies 3) My entire income qualifies for the foreign earned income exclusion. 1040x instructions dummies Must I file a tax return? . 1040x instructions dummies 4) I was sent abroad by my company in November of last year. 1040x instructions dummies 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. 1040x instructions dummies 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? . 1040x instructions dummies 5) I am a U. 1040x instructions dummies S. 1040x instructions dummies citizen and have no taxable income from the United States, but I have substantial income from a foreign source. 1040x instructions dummies Am I required to file a U. 1040x instructions dummies S. 1040x instructions dummies income tax return? . 1040x instructions dummies 6) I am a U. 1040x instructions dummies S. 1040x instructions dummies citizen who has retired, and I expect to remain in a foreign country. 1040x instructions dummies Do I have any further U. 1040x instructions dummies S. 1040x instructions dummies tax obligations? . 1040x instructions dummies 7) I have been a bona fide resident of a foreign country for over 5 years. 1040x instructions dummies Is it necessary for me to pay estimated tax? . 1040x instructions dummies 8) Will a check payable in foreign currency be acceptable in payment of my U. 1040x instructions dummies S. 1040x instructions dummies tax? . 1040x instructions dummies 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. 1040x instructions dummies Must I file a separate Form 2555 (or Form 2555-EZ) with each return? . 1040x instructions dummies 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? . 1040x instructions dummies 11) On Form 2350, Application for Extension of Time To File U. 1040x instructions dummies S. 1040x instructions dummies Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. 1040x instructions dummies If I qualify under the bona fide residence test, can I file my return on that basis? . 1040x instructions dummies 12) I am a U. 1040x instructions dummies S. 1040x instructions dummies citizen who worked in the United States for 6 months last year. 1040x instructions dummies I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. 1040x instructions dummies 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? . 1040x instructions dummies 13) I am a U. 1040x instructions dummies S. 1040x instructions dummies citizen. 1040x instructions dummies I have lived abroad for a number of years and recently realized that I should have been filing U. 1040x instructions dummies S. 1040x instructions dummies income tax returns. 1040x instructions dummies How do I correct this oversight in not having filed returns for these years? . 1040x instructions dummies 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. 1040x instructions dummies I paid all outstanding taxes with the return. 1040x instructions dummies Can I file a claim for refund now? . 1040x instructions dummies 1) When are U. 1040x instructions dummies S. 1040x instructions dummies income tax returns due? Generally, for calendar year taxpayers, U. 1040x instructions dummies S. 1040x instructions dummies income tax returns are due on April 15. 1040x instructions dummies If you are a U. 1040x instructions dummies S. 1040x instructions dummies 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. 1040x instructions dummies Interest will be charged on any tax due, as shown on the return, from April 15. 1040x instructions dummies a) You should file Form 2350 by the due date of your return to request an extension of time to file. 1040x instructions dummies Form 2350 is a special form for those U. 1040x instructions dummies S. 1040x instructions dummies 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. 1040x instructions dummies b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. 1040x instructions dummies c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). 1040x instructions dummies Generally, yes. 1040x instructions dummies Every U. 1040x instructions dummies S. 1040x instructions dummies citizen or resident who receives income must file a U. 1040x instructions dummies S. 1040x instructions dummies income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. 1040x instructions dummies The income levels for filing purposes are discussed under Filing Requirements in chapter 1. 1040x instructions dummies If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. 1040x instructions dummies 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. 1040x instructions dummies You must report your worldwide income on the return. 1040x instructions dummies 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. 1040x instructions dummies S. 1040x instructions dummies income tax. 1040x instructions dummies 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. 1040x instructions dummies Yes. 1040x instructions dummies All U. 1040x instructions dummies S. 1040x instructions dummies citizens and resident aliens are subject to U. 1040x instructions dummies S. 1040x instructions dummies tax on their worldwide income. 1040x instructions dummies 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. 1040x instructions dummies S. 1040x instructions dummies income tax liability for the foreign taxes paid. 1040x instructions dummies Form 1116 is used to figure the allowable credit. 1040x instructions dummies Your U. 1040x instructions dummies S. 1040x instructions dummies tax obligation on your income is the same as that of a retired person living in the United States. 1040x instructions dummies (See the discussion on filing requirements in chapter 1 of this publication. 1040x instructions dummies ) U. 1040x instructions dummies S. 1040x instructions dummies taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 1040x instructions dummies See the discussion under Estimated Tax in chapter 1. 1040x instructions dummies Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 1040x instructions dummies S. 1040x instructions dummies taxation. 1040x instructions dummies Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 1040x instructions dummies The first installment of estimated tax is due on April 15 of the year for which the income is earned. 1040x instructions dummies Generally, only U. 1040x instructions dummies S. 1040x instructions dummies currency is acceptable for payment of income tax. 1040x instructions dummies However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040x instructions dummies Yes. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies Yes. 1040x instructions dummies 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. 1040x instructions dummies You are not bound by the test indicated in the application for extension of time. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies File the late returns as soon as possible, stating your reason for filing late. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies A return filed before the due date is considered filed on the due date. 1040x instructions dummies . 1040x instructions dummies 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. 1040x instructions dummies 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. 1040x instructions dummies Form 2350 is a special form for those U. 1040x instructions dummies S. 1040x instructions dummies 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. 1040x instructions dummies b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. 1040x instructions dummies c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). 1040x instructions dummies Generally, yes. 1040x instructions dummies Every U. 1040x instructions dummies S. 1040x instructions dummies citizen or resident who receives income must file a U. 1040x instructions dummies S. 1040x instructions dummies income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. 1040x instructions dummies The income levels for filing purposes are discussed under Filing Requirements in chapter 1. 1040x instructions dummies If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. 1040x instructions dummies 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. 1040x instructions dummies You must report your worldwide income on the return. 1040x instructions dummies 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. 1040x instructions dummies S. 1040x instructions dummies income tax. 1040x instructions dummies 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. 1040x instructions dummies Yes. 1040x instructions dummies All U. 1040x instructions dummies S. 1040x instructions dummies citizens and resident aliens are subject to U. 1040x instructions dummies S. 1040x instructions dummies tax on their worldwide income. 1040x instructions dummies 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. 1040x instructions dummies S. 1040x instructions dummies income tax liability for the foreign taxes paid. 1040x instructions dummies Form 1116 is used to figure the allowable credit. 1040x instructions dummies Your U. 1040x instructions dummies S. 1040x instructions dummies tax obligation on your income is the same as that of a retired person living in the United States. 1040x instructions dummies (See the discussion on filing requirements in chapter 1 of this publication. 1040x instructions dummies ) U. 1040x instructions dummies S. 1040x instructions dummies taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 1040x instructions dummies See the discussion under Estimated Tax in chapter 1. 1040x instructions dummies Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 1040x instructions dummies S. 1040x instructions dummies taxation. 1040x instructions dummies Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 1040x instructions dummies The first installment of estimated tax is due on April 15 of the year for which the income is earned. 1040x instructions dummies Generally, only U. 1040x instructions dummies S. 1040x instructions dummies currency is acceptable for payment of income tax. 1040x instructions dummies However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040x instructions dummies Yes. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies Yes. 1040x instructions dummies 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. 1040x instructions dummies You are not bound by the test indicated in the application for extension of time. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies File the late returns as soon as possible, stating your reason for filing late. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies A return filed before the due date is considered filed on the due date. 1040x instructions dummies . 1040x instructions dummies 3) My entire income qualifies for the foreign earned income exclusion. 1040x instructions dummies Must I file a tax return? Generally, yes. 1040x instructions dummies Every U. 1040x instructions dummies S. 1040x instructions dummies citizen or resident who receives income must file a U. 1040x instructions dummies S. 1040x instructions dummies income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. 1040x instructions dummies The income levels for filing purposes are discussed under Filing Requirements in chapter 1. 1040x instructions dummies If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. 1040x instructions dummies 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. 1040x instructions dummies You must report your worldwide income on the return. 1040x instructions dummies 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. 1040x instructions dummies S. 1040x instructions dummies income tax. 1040x instructions dummies 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. 1040x instructions dummies Yes. 1040x instructions dummies All U. 1040x instructions dummies S. 1040x instructions dummies citizens and resident aliens are subject to U. 1040x instructions dummies S. 1040x instructions dummies tax on their worldwide income. 1040x instructions dummies 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. 1040x instructions dummies S. 1040x instructions dummies income tax liability for the foreign taxes paid. 1040x instructions dummies Form 1116 is used to figure the allowable credit. 1040x instructions dummies Your U. 1040x instructions dummies S. 1040x instructions dummies tax obligation on your income is the same as that of a retired person living in the United States. 1040x instructions dummies (See the discussion on filing requirements in chapter 1 of this publication. 1040x instructions dummies ) U. 1040x instructions dummies S. 1040x instructions dummies taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 1040x instructions dummies See the discussion under Estimated Tax in chapter 1. 1040x instructions dummies Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 1040x instructions dummies S. 1040x instructions dummies taxation. 1040x instructions dummies Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 1040x instructions dummies The first installment of estimated tax is due on April 15 of the year for which the income is earned. 1040x instructions dummies Generally, only U. 1040x instructions dummies S. 1040x instructions dummies currency is acceptable for payment of income tax. 1040x instructions dummies However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040x instructions dummies Yes. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies Yes. 1040x instructions dummies 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. 1040x instructions dummies You are not bound by the test indicated in the application for extension of time. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies File the late returns as soon as possible, stating your reason for filing late. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies A return filed before the due date is considered filed on the due date. 1040x instructions dummies . 1040x instructions dummies 4) I was sent abroad by my company in November of last year. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies You must report your worldwide income on the return. 1040x instructions dummies 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. 1040x instructions dummies S. 1040x instructions dummies income tax. 1040x instructions dummies 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. 1040x instructions dummies Yes. 1040x instructions dummies All U. 1040x instructions dummies S. 1040x instructions dummies citizens and resident aliens are subject to U. 1040x instructions dummies S. 1040x instructions dummies tax on their worldwide income. 1040x instructions dummies 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. 1040x instructions dummies S. 1040x instructions dummies income tax liability for the foreign taxes paid. 1040x instructions dummies Form 1116 is used to figure the allowable credit. 1040x instructions dummies Your U. 1040x instructions dummies S. 1040x instructions dummies tax obligation on your income is the same as that of a retired person living in the United States. 1040x instructions dummies (See the discussion on filing requirements in chapter 1 of this publication. 1040x instructions dummies ) U. 1040x instructions dummies S. 1040x instructions dummies taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 1040x instructions dummies See the discussion under Estimated Tax in chapter 1. 1040x instructions dummies Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 1040x instructions dummies S. 1040x instructions dummies taxation. 1040x instructions dummies Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 1040x instructions dummies The first installment of estimated tax is due on April 15 of the year for which the income is earned. 1040x instructions dummies Generally, only U. 1040x instructions dummies S. 1040x instructions dummies currency is acceptable for payment of income tax. 1040x instructions dummies However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040x instructions dummies Yes. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies Yes. 1040x instructions dummies 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. 1040x instructions dummies You are not bound by the test indicated in the application for extension of time. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies File the late returns as soon as possible, stating your reason for filing late. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies A return filed before the due date is considered filed on the due date. 1040x instructions dummies . 1040x instructions dummies 5) I am a U. 1040x instructions dummies S. 1040x instructions dummies citizen and have no taxable income from the United States, but I have substantial income from a foreign source. 1040x instructions dummies Am I required to file a U. 1040x instructions dummies S. 1040x instructions dummies income tax return? Yes. 1040x instructions dummies All U. 1040x instructions dummies S. 1040x instructions dummies citizens and resident aliens are subject to U. 1040x instructions dummies S. 1040x instructions dummies tax on their worldwide income. 1040x instructions dummies 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. 1040x instructions dummies S. 1040x instructions dummies income tax liability for the foreign taxes paid. 1040x instructions dummies Form 1116 is used to figure the allowable credit. 1040x instructions dummies Your U. 1040x instructions dummies S. 1040x instructions dummies tax obligation on your income is the same as that of a retired person living in the United States. 1040x instructions dummies (See the discussion on filing requirements in chapter 1 of this publication. 1040x instructions dummies ) U. 1040x instructions dummies S. 1040x instructions dummies taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 1040x instructions dummies See the discussion under Estimated Tax in chapter 1. 1040x instructions dummies Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 1040x instructions dummies S. 1040x instructions dummies taxation. 1040x instructions dummies Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 1040x instructions dummies The first installment of estimated tax is due on April 15 of the year for which the income is earned. 1040x instructions dummies Generally, only U. 1040x instructions dummies S. 1040x instructions dummies currency is acceptable for payment of income tax. 1040x instructions dummies However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040x instructions dummies Yes. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies Yes. 1040x instructions dummies 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. 1040x instructions dummies You are not bound by the test indicated in the application for extension of time. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies File the late returns as soon as possible, stating your reason for filing late. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies A return filed before the due date is considered filed on the due date. 1040x instructions dummies . 1040x instructions dummies 6) I am a U. 1040x instructions dummies S. 1040x instructions dummies citizen who has retired, and I expect to remain in a foreign country. 1040x instructions dummies Do I have any further U. 1040x instructions dummies S. 1040x instructions dummies tax obligations? Your U. 1040x instructions dummies S. 1040x instructions dummies tax obligation on your income is the same as that of a retired person living in the United States. 1040x instructions dummies (See the discussion on filing requirements in chapter 1 of this publication. 1040x instructions dummies ) U. 1040x instructions dummies S. 1040x instructions dummies taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 1040x instructions dummies See the discussion under Estimated Tax in chapter 1. 1040x instructions dummies Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 1040x instructions dummies S. 1040x instructions dummies taxation. 1040x instructions dummies Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 1040x instructions dummies The first installment of estimated tax is due on April 15 of the year for which the income is earned. 1040x instructions dummies Generally, only U. 1040x instructions dummies S. 1040x instructions dummies currency is acceptable for payment of income tax. 1040x instructions dummies However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040x instructions dummies Yes. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies Yes. 1040x instructions dummies 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. 1040x instructions dummies You are not bound by the test indicated in the application for extension of time. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies File the late returns as soon as possible, stating your reason for filing late. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies A return filed before the due date is considered filed on the due date. 1040x instructions dummies . 1040x instructions dummies 7) I have been a bona fide resident of a foreign country for over 5 years. 1040x instructions dummies Is it necessary for me to pay estimated tax? U. 1040x instructions dummies S. 1040x instructions dummies taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 1040x instructions dummies See the discussion under Estimated Tax in chapter 1. 1040x instructions dummies Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 1040x instructions dummies S. 1040x instructions dummies taxation. 1040x instructions dummies Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 1040x instructions dummies The first installment of estimated tax is due on April 15 of the year for which the income is earned. 1040x instructions dummies Generally, only U. 1040x instructions dummies S. 1040x instructions dummies currency is acceptable for payment of income tax. 1040x instructions dummies However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040x instructions dummies Yes. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies Yes. 1040x instructions dummies 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. 1040x instructions dummies You are not bound by the test indicated in the application for extension of time. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies File the late returns as soon as possible, stating your reason for filing late. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies A return filed before the due date is considered filed on the due date. 1040x instructions dummies . 1040x instructions dummies 8) Will a check payable in foreign currency be acceptable in payment of my U. 1040x instructions dummies S. 1040x instructions dummies tax? Generally, only U. 1040x instructions dummies S. 1040x instructions dummies currency is acceptable for payment of income tax. 1040x instructions dummies However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040x instructions dummies Yes. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies Yes. 1040x instructions dummies 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. 1040x instructions dummies You are not bound by the test indicated in the application for extension of time. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies File the late returns as soon as possible, stating your reason for filing late. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies A return filed before the due date is considered filed on the due date. 1040x instructions dummies . 1040x instructions dummies 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. 1040x instructions dummies Must I file a separate Form 2555 (or Form 2555-EZ) with each return? Yes. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies Yes. 1040x instructions dummies 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. 1040x instructions dummies You are not bound by the test indicated in the application for extension of time. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies File the late returns as soon as possible, stating your reason for filing late. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies A return filed before the due date is considered filed on the due date. 1040x instructions dummies . 1040x instructions dummies 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? No. 1040x instructions dummies 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. 1040x instructions dummies Yes. 1040x instructions dummies 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. 1040x instructions dummies You are not bound by the test indicated in the application for extension of time. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies File the late returns as soon as possible, stating your reason for filing late. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies A return filed before the due date is considered filed on the due date. 1040x instructions dummies . 1040x instructions dummies 11) On Form 2350, Application for Extension of Time To File U. 1040x instructions dummies S. 1040x instructions dummies Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. 1040x instructions dummies If I qualify under the bona fide residence test, can I file my return on that basis? Yes. 1040x instructions dummies 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. 1040x instructions dummies You are not bound by the test indicated in the application for extension of time. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies File the late returns as soon as possible, stating your reason for filing late. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies A return filed before the due date is considered filed on the due date. 1040x instructions dummies . 1040x instructions dummies 12) I am a U. 1040x instructions dummies S. 1040x instructions dummies citizen who worked in the United States for 6 months last year. 1040x instructions dummies I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies File the late returns as soon as possible, stating your reason for filing late. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies A return filed before the due date is considered filed on the due date. 1040x instructions dummies . 1040x instructions dummies 13) I am a U. 1040x instructions dummies S. 1040x instructions dummies citizen. 1040x instructions dummies I have lived abroad for a number of years and recently realized that I should have been filing U. 1040x instructions dummies S. 1040x instructions dummies income tax returns. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies A return filed before the due date is considered filed on the due date. 1040x instructions dummies . 1040x instructions dummies 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. 1040x instructions dummies I paid all outstanding taxes with the return. 1040x instructions dummies 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. 1040x instructions dummies A return filed before the due date is considered filed on the due date. 1040x instructions dummies 2. 1040x instructions dummies Meeting the Requirements of Either the Bona Fide Residence Test or the Physical Presence Test . 1040x instructions dummies 1) I recently came to Country X to work for the Orange Tractor Co. 1040x instructions dummies and I expect to be here for 5 or 6 years. 1040x instructions dummies I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. 1040x instructions dummies Is this correct? . 1040x instructions dummies 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? . 1040x instructions dummies 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? . 1040x instructions dummies 4) I am a U. 1040x instructions dummies S. 1040x instructions dummies citizen and during 2012 was a bona fide resident of Country X. 1040x instructions dummies On January 15, 2013, I was notified that I was to be assigned to Country Y. 1040x instructions dummies I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. 1040x instructions dummies 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. 1040x instructions dummies My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. 1040x instructions dummies 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? . 1040x instructions dummies 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. 1040x instructions dummies Can I figure the exclusion for the period I resided abroad? . 1040x instructions dummies 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? . 1040x instructions dummies 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. 1040x instructions dummies 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. 1040x instructions dummies However, I was reassigned back to the United States and left Country Z on July 1 of this year. 1040x instructions dummies Can I exclude any of my foreign earned income? . 1040x instructions dummies 1) I recently came to Country X to work for the Orange Tractor Co. 1040x instructions dummies and I expect to be here for 5 or 6 years. 1040x instructions dummies I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. 1040x instructions dummies Is this correct? Not necessarily. 1040x instructions dummies 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. 1040x instructions dummies ” If, like most U. 1040x instructions dummies S. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies S. 1040x instructions dummies tax. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies . 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies S. 1040x instructions dummies tax. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies . 1040x instructions dummies 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. 1040x instructions dummies Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies S. 1040x instructions dummies tax. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies . 1040x instructions dummies 4) I am a U. 1040x instructions dummies S. 1040x instructions dummies citizen and during 2012 was a bona fide resident of Country X. 1040x instructions dummies On January 15, 2013, I was notified that I was to be assigned to Country Y. 1040x instructions dummies I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. 1040x instructions dummies 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. 1040x instructions dummies My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies S. 1040x instructions dummies tax. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies . 1040x instructions dummies 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. 1040x instructions dummies Can I figure the exclusion for the period I resided abroad? No. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies S. 1040x instructions dummies tax. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies . 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies No. 1040x instructions dummies 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. 1040x instructions dummies . 1040x instructions dummies 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. 1040x instructions dummies 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. 1040x instructions dummies However, I was reassigned back to the United States and left Country Z on July 1 of this year. 1040x instructions dummies Can I exclude any of my foreign earned income? No. 1040x instructions dummies 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. 1040x instructions dummies 3. 1040x instructions dummies Foreign Earned Income . 1040x instructions dummies 1) I am an employee of the U. 1040x instructions dummies S. 1040x instructions dummies Government working abroad. 1040x instructions dummies Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? . 1040x instructions dummies 2) I qualify for the foreign earned income exclusion under the bona fide residence test. 1040x instructions dummies Does my foreign earned income include my U. 1040x instructions dummies S. 1040x instructions dummies dividends and the interest I receive on a foreign bank account? . 1040x instructions dummies 3) My company pays my foreign income tax on my foreign earnings. 1040x instructions dummies Is this taxable compensation? . 1040x instructions dummies 4) I live in an apartment in a foreign city for which my employer pays the rent. 1040x instructions dummies 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)? . 1040x instructions dummies 5) My U. 1040x instructions dummies S. 1040x instructions dummies employer pays my salary into my U. 1040x instructions dummies S. 1040x instructions dummies bank account. 1040x instructions dummies Is this income considered earned in the United States or is it considered foreign earned income? . 1040x instructions dummies 6) What is considered a foreign country? . 1040x instructions dummies 7) What is the source of earned income? . 1040x instructions dummies 1) I am an employee of the U. 1040x instructions dummies S. 1040x instructions dummies Government working abroad. 1040x instructions dummies Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? No. 1040x instructions dummies The foreign earned income exclusion applies to your foreign earned income. 1040x instructions dummies Amounts paid by the United States or its agencies to their employees are not treated, for this purpose, as foreign earned income. 1040x instructions dummies No. 1040x instructions dummies The only income that is foreign earned income is income from the performance of personal services abroad. 1040x instructions dummies Investment income is not earned income. 1040x instructions dummies However, you must include it in gross income reported on your Form 1040. 1040x instructions dummies Yes. 1040x instructions dummies The amount is compensation for services performed. 1040x instructions dummies 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). 1040x instructions dummies You must include in income the fair market value (FMV) of the facility provided, where it is provided. 1040x instructions dummies This will usually be the rent your employer pays. 1040x instructions dummies Situations when the FMV is not included in income are discussed in chapter 4 under Exclusion of Meals and Lodging. 1040x instructions dummies If you performed the services to earn this salary outside the United States, your salary is considered earned abroad. 1040x instructions dummies It does not matter that you are paid by a U. 1040x instructions dummies S. 1040x instructions dummies employer or that your salary is deposited in a U. 1040x instructions dummies S. 1040x instructions dummies bank account in the United States. 1040x instructions dummies The source of salary, wages, commissions, and other personal service income is the place where you perform the services. 1040x instructions dummies For the purposes of the foreign earned income exclusion and the foreign housing exclusion or deduction, any territory under the sovereignty of a countr
Print - Click this link to Print this page

Contact My Local Office in South Dakota

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Aberdeen  115 Fourth Ave. S.E.
Aberdeen, SD 57401 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

Services Provided

(605) 226-7273 
Rapid City  515 Ninth St.
Rapid City, SD 57701 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(605) 348-2006 
Sioux Falls  1720 S. Southeastern Ave.
Sioux Falls, SD 57103 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(605) 330-4539 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If  face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (605) 377-1600 in Aberdeen or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see  Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
115 4th Ave. SE
Aberdeen, SD 57401

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The 1040x Instructions Dummies

1040x instructions dummies 2. 1040x instructions dummies   Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. 1040x instructions dummies 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. 1040x instructions dummies S. 1040x instructions dummies citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. 1040x instructions dummies Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. 1040x instructions dummies Income Tax Withholding U. 1040x instructions dummies S. 1040x instructions dummies employers generally must withhold U. 1040x instructions dummies S. 1040x instructions dummies income tax from the pay of U. 1040x instructions dummies S. 1040x instructions dummies citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. 1040x instructions dummies Foreign earned income exclusion. 1040x instructions dummies   Your employer does not have to withhold U. 1040x instructions dummies S. 1040x instructions dummies income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. 1040x instructions dummies   Your employer should withhold taxes from any wages you earn for working in the United States. 1040x instructions dummies Statement. 1040x instructions dummies   You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. 1040x instructions dummies   Form 673 is an acceptable statement. 1040x instructions dummies You can use Form 673 only if you are a U. 1040x instructions dummies S. 1040x instructions dummies citizen. 1040x instructions dummies You do not have to use the form. 1040x instructions dummies You can prepare your own statement. 1040x instructions dummies See a copy of Form 673, later. 1040x instructions dummies   Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. 1040x instructions dummies However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. 1040x instructions dummies   In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. 1040x instructions dummies Foreign tax credit. 1040x instructions dummies   If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. 1040x instructions dummies You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. 1040x instructions dummies Withholding from pension payments. 1040x instructions dummies   U. 1040x instructions dummies S. 1040x instructions dummies payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. 1040x instructions dummies You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. 1040x instructions dummies S. 1040x instructions dummies possession, or Certify to the payer that you are not a U. 1040x instructions dummies S. 1040x instructions dummies citizen or resident alien or someone who left the United States to avoid tax. 1040x instructions dummies Check your withholding. 1040x instructions dummies   Before you report U. 1040x instructions dummies S. 1040x instructions dummies income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. 1040x instructions dummies Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. 1040x instructions dummies Check your U. 1040x instructions dummies S. 1040x instructions dummies income tax withholding even if you pay someone else to prepare your tax return. 1040x instructions dummies You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. 1040x instructions dummies This image is too large to be displayed in the current screen. 1040x instructions dummies Please click the link to view the image. 1040x instructions dummies Form 673 30% Flat Rate Withholding Generally, U. 1040x instructions dummies S. 1040x instructions dummies payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. 1040x instructions dummies If you are a U. 1040x instructions dummies S. 1040x instructions dummies citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. 1040x instructions dummies Use Form W-9 to notify the payer. 1040x instructions dummies You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. 1040x instructions dummies Social security benefits paid to residents. 1040x instructions dummies   If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. 1040x instructions dummies The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. 1040x instructions dummies If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. 1040x instructions dummies The following information must be submitted with your Form 1040 or Form 1040A. 1040x instructions dummies A copy of Form SSA-1042S, Social Security Benefit Statement. 1040x instructions dummies A copy of your “green card. 1040x instructions dummies ” A signed declaration that includes the following statements. 1040x instructions dummies   “I am a U. 1040x instructions dummies S. 1040x instructions dummies lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. 1040x instructions dummies I am filing a U. 1040x instructions dummies S. 1040x instructions dummies income tax return for the taxable year as a resident alien reporting all of my worldwide income. 1040x instructions dummies I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. 1040x instructions dummies ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. 1040x instructions dummies General Information In general, U. 1040x instructions dummies S. 1040x instructions dummies social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. 1040x instructions dummies You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. 1040x instructions dummies S. 1040x instructions dummies port while you are employed on it. 1040x instructions dummies You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). 1040x instructions dummies You are working for an American employer (defined later). 1040x instructions dummies You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. 1040x instructions dummies S. 1040x instructions dummies Treasury Department. 1040x instructions dummies American vessel or aircraft. 1040x instructions dummies   An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. 1040x instructions dummies S. 1040x instructions dummies citizens, residents, or corporations. 1040x instructions dummies An American aircraft is an aircraft registered under the laws of the United States. 1040x instructions dummies American employer. 1040x instructions dummies   An American employer includes any of the following. 1040x instructions dummies The U. 1040x instructions dummies S. 1040x instructions dummies Government or any of its instrumentalities. 1040x instructions dummies An individual who is a resident of the United States. 1040x instructions dummies A partnership of which at least two-thirds of the partners are U. 1040x instructions dummies S. 1040x instructions dummies residents. 1040x instructions dummies A trust of which all the trustees are U. 1040x instructions dummies S. 1040x instructions dummies residents. 1040x instructions dummies A corporation organized under the laws of the United States, any U. 1040x instructions dummies S. 1040x instructions dummies state, or the District of Columbia, Puerto Rico, the U. 1040x instructions dummies S. 1040x instructions dummies Virgin Islands, Guam, or American Samoa. 1040x instructions dummies   An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. 1040x instructions dummies S. 1040x instructions dummies government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. 1040x instructions dummies Foreign affiliate. 1040x instructions dummies   A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. 1040x instructions dummies For a corporation, the 10% interest must be in its voting stock. 1040x instructions dummies For any other entity, the 10% interest must be in its profits. 1040x instructions dummies   Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. 1040x instructions dummies S. 1040x instructions dummies citizens and resident aliens working abroad for foreign affiliates of American employers. 1040x instructions dummies Once you enter into an agreement, coverage cannot be terminated. 1040x instructions dummies Excludable meals and lodging. 1040x instructions dummies   Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. 1040x instructions dummies Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. 1040x instructions dummies These agreements are commonly referred to as totalization agreements and are in effect with the following countries. 1040x instructions dummies Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland     France     Germany           Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. 1040x instructions dummies The agreements generally make sure that you pay social security taxes to only one country. 1040x instructions dummies Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. 1040x instructions dummies However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. 1040x instructions dummies S. 1040x instructions dummies social security. 1040x instructions dummies You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. 1040x instructions dummies O. 1040x instructions dummies Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. 1040x instructions dummies socialsecurity. 1040x instructions dummies gov/international. 1040x instructions dummies Covered by U. 1040x instructions dummies S. 1040x instructions dummies only. 1040x instructions dummies   If your pay in a foreign country is subject only to U. 1040x instructions dummies S. 1040x instructions dummies social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. 1040x instructions dummies Covered by foreign country only. 1040x instructions dummies   If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. 1040x instructions dummies S. 1040x instructions dummies social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. 1040x instructions dummies   If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. 1040x instructions dummies S. 1040x instructions dummies Social Security Administration, Office of International Programs, at the address listed earlier. 1040x instructions dummies The statement should indicate that your wages are not covered by the U. 1040x instructions dummies S. 1040x instructions dummies social security system. 1040x instructions dummies   This statement should be kept by your employer because it establishes that your pay is exempt from U. 1040x instructions dummies S. 1040x instructions dummies social security tax. 1040x instructions dummies   Only wages paid on or after the effective date of the totalization agreement can be exempt from U. 1040x instructions dummies S. 1040x instructions dummies social security tax. 1040x instructions dummies Prev  Up  Next   Home   More Online Publications