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2013 Colo State Tax Forms

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2013 Colo State Tax Forms

2013 colo state tax forms 35. 2013 colo state tax forms   Education Credits Table of Contents Introduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses Introduction For 2013, there are two tax credits available to persons who pay expenses for higher (postsecondary) education. 2013 colo state tax forms They are: The American opportunity credit, and The lifetime learning credit. 2013 colo state tax forms The chapter will present an overview of these education credits. 2013 colo state tax forms To get the detailed information you will need to claim either of the credits, and for examples illustrating that information, see chapters 2 and 3 of Publication 970. 2013 colo state tax forms Can you claim more than one education credit this year?   For each student, you can choose for any year only one of the credits. 2013 colo state tax forms For example, if you choose to take the American opportunity credit for a child on your 2013 tax return, you cannot, for that same child, also claim the lifetime learning credit for 2013. 2013 colo state tax forms   If you are eligible to claim the American opportunity credit and you are also eligible to claim the lifetime learning credit for the same student in the same year, you can choose to claim either credit, but not both. 2013 colo state tax forms   If you pay qualified education expenses for more than one student in the same year, you can choose to take the American opportunity and the lifetime learning credits on a per-student, per-year basis. 2013 colo state tax forms This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year. 2013 colo state tax forms Table 35-1. 2013 colo state tax forms Comparison of Education Credits Caution. 2013 colo state tax forms You can claim both the American opportunity credit and the lifetime learning credit on the same return—but not for the same student. 2013 colo state tax forms   American Opportunity Credit Lifetime Learning Credit Maximum credit Up to $2,500 credit per eligible student Up to $2,000 credit per return Limit on modified adjusted gross income (MAGI) $180,000 if married filing jointly;  $90,000 if single, head of household, or qualifying widow(er) $127,000 if married filing jointly;  $63,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable 40% of credit may be refundable Credit limited to the amount of tax you must pay on your taxable income Number of years of postsecondary education Available ONLY if the student had not completed the first 4 years of postsecondary education before 2013 Available for all years of postsecondary education and for courses to acquire or improve job skills Number of tax years credit available Available ONLY for 4 tax years per eligible student (including any year(s) the Hope credit was claimed) Available for an unlimited number of years Type of program required Student must be pursuing a program leading to a degree or other recognized education credential Student does not need to be pursuing a program leading to a degree or other recognized education credential Number of courses Student must be enrolled at least half time for at least one academic period beginning during the tax year Available for one or more courses Felony drug conviction At the end of 2013, the student had not been convicted of a felony for possessing or distributing a controlled substance Felony drug convictions do not make the student ineligible Qualified expenses Tuition, required enrollment fees, and course materials that the student needs for a course of study whether or not the materials are bought at the educational institution as a condition of enrollment or attendance Tuition and fees required for enrollment or attendance (including amounts required to be paid to the institution for course-related books, supplies, and equipment) Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Differences between the American opportunity and lifetime learning credits. 2013 colo state tax forms   There are several differences between these two credits. 2013 colo state tax forms These differences are summarized in Table 35-1, later. 2013 colo state tax forms Useful Items - You may want to see: Publication 970 Tax Benefits for Education Form (and Instructions) 8863 Education Credits (American Opportunity and Lifetime Learning Credits) Who Can Claim an Education Credit You may be able to claim an education credit if you, your spouse, or a dependent you claim on your tax return was a student enrolled at or attending an eligible educational institution. 2013 colo state tax forms The credits are based on the amount of qualified education expenses paid for the student in 2013 for academic periods beginning in 2013 and in the first 3 months of 2014. 2013 colo state tax forms For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 education credit(s). 2013 colo state tax forms Academic period. 2013 colo state tax forms   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. 2013 colo state tax forms In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. 2013 colo state tax forms Eligible educational institution. 2013 colo state tax forms   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. 2013 colo state tax forms S. 2013 colo state tax forms Department of Education. 2013 colo state tax forms It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2013 colo state tax forms The educational institution should be able to tell you if it is an eligible educational institution. 2013 colo state tax forms   Certain educational institutions located outside the United States also participate in the U. 2013 colo state tax forms S. 2013 colo state tax forms Department of Education's Federal Student Aid (FSA) programs. 2013 colo state tax forms Who can claim a dependent's expenses. 2013 colo state tax forms   If an exemption is allowed as a deduction for any person who claims the student as a dependent, all qualified education expenses of the student are treated as having been paid by that person. 2013 colo state tax forms Therefore, only that person can claim an education credit for the student. 2013 colo state tax forms If a student is not claimed as a dependent on another person's tax return, only the student can claim a credit. 2013 colo state tax forms Expenses paid by a third party. 2013 colo state tax forms   Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. 2013 colo state tax forms However, qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. 2013 colo state tax forms Therefore, you are treated as having paid expenses that were paid by the third party. 2013 colo state tax forms For more information and an example see Who Can Claim a Dependent's Expenses in Pub. 2013 colo state tax forms 970, chapter 2 or 3. 2013 colo state tax forms Who cannot claim a credit. 2013 colo state tax forms   You cannot take an education credit if any of the following apply. 2013 colo state tax forms You are claimed as a dependent on another person's tax return, such as your parent's return. 2013 colo state tax forms Your filing status is married filing separately. 2013 colo state tax forms You (or your spouse) were a nonresident alien for any part of 2013 and did not elect to be treated as a resident alien for tax purposes. 2013 colo state tax forms Your MAGI is one of the following. 2013 colo state tax forms American opportunity credit: $180,000 or more if married filing jointly, or $90,000 or more if single, head of household, or qualifying widow(er). 2013 colo state tax forms Lifetime learning credit: $127,000 or more if married filing jointly, or $63,000 or more if single, head of household, or qualifying widow(er) . 2013 colo state tax forms   Generally, your MAGI is the amount on your Form 1040, line 38, or Form 1040A, line 22. 2013 colo state tax forms However, if you are filing Form 2555, Form 2555–EZ, or Form 4563, or are excluding income from Puerto RIco, add to the amount on your Form 1040, line 38, or Form 1040A, line 22, the amount of income you excluded. 2013 colo state tax forms For details, see Pub. 2013 colo state tax forms 970. 2013 colo state tax forms    Figure 35-A may be helpful in determining if you can claim an education credit on your tax return. 2013 colo state tax forms The American opportunity credit will always be greater than or equal to the lifetime learning credit for any student who is eligible for both credits. 2013 colo state tax forms However, if any of the conditions for the American opportunity credit, listed in Table 35-1 earlier, are not met for any student, you cannot take the American opportunity credit for that student. 2013 colo state tax forms You may be able to take the lifetime learning credit for part or all of that student's qualified education expenses instead. 2013 colo state tax forms See Pub. 2013 colo state tax forms 970 for information on other education benefits. 2013 colo state tax forms Qualified Education Expenses Generally, qualified education expenses are amounts paid in 2013 for tuition and fees required for the student's enrollment or attendance at an eligible educational institution. 2013 colo state tax forms It does not matter whether the expenses were paid in cash, by check, by credit or debit card, or with borrowed funds. 2013 colo state tax forms For course-related books, supplies, and equipment, only certain expenses qualify. 2013 colo state tax forms American opportunity credit: Qualified education expenses include amounts spent on books, supplies, and equipment needed for a course of study, whether or not the materials are purchased from the educational institution as a condition of enrollment or attendance. 2013 colo state tax forms Lifetime learning credit: Qualified education expenses include amounts for books, supplies, and equipment only if required to be paid to the institution as a condition of enrollment or attendance. 2013 colo state tax forms Qualified education expenses include nonacademic fees, such as student activity fees, athletic fees, or other expenses unrelated to the academic course of instruction, only if the fee must be paid to the institution as a condition of enrollment or attendance. 2013 colo state tax forms However, fees for personal expenses (described below) are never qualified education expenses. 2013 colo state tax forms Qualified education expenses for either credit do not include amounts paid for: Personal expenses. 2013 colo state tax forms This means room and board, insurance, medical expenses (including student health fees), transportation, and other similar personal, living, or family expenses. 2013 colo state tax forms Any course or other education involving sports, games, or hobbies, or any noncredit course, unless such course or other education is part of the student's degree program or (for the lifetime learning credit only) helps the student acquire or improve job skills. 2013 colo state tax forms You should receive Form 1098–T, Tuition Statement, from the institution reporting either payments received in 2013 (box 1) or amounts billed in 2013 (box 2). 2013 colo state tax forms However, the amount in box 1 or 2 of Form 1098–T may be different from the amount you paid (or are treated as having paid). 2013 colo state tax forms In completing Form 8863, use only the amounts you actually paid (plus any amounts you are treated as having paid) in 2013, reduced as necessary, as described in Adjustments to Qualified Education Expenses , later. 2013 colo state tax forms Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. 2013 colo state tax forms Qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. 2013 colo state tax forms If you or the student takes a deduction for higher education expenses, such as on Schedule A or C (Form 1040), you cannot use those expenses in your qualified education expenses when figuring your education credits. 2013 colo state tax forms Qualified education expenses for any academic period must be reduced by any tax-free educational assistance allocable to that academic period. 2013 colo state tax forms See Adjustments to Qualified Education Expenses, later. 2013 colo state tax forms Prepaid Expenses. 2013 colo state tax forms   Qualified education expenses paid in 2013 for an academic period that begins in the first 3 months of 2014 can be used in figuring an education credit for 2013 only. 2013 colo state tax forms See Academic period , earlier. 2013 colo state tax forms For example, if you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). 2013 colo state tax forms    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). 2013 colo state tax forms Paid with borrowed funds. 2013 colo state tax forms   You can claim an education credit for qualified education expenses paid with the proceeds of a loan. 2013 colo state tax forms Use the expenses to figure the credit for the year in which the expenses are paid, not the year in which the loan is repaid. 2013 colo state tax forms Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. 2013 colo state tax forms Student withdraws from class(es). 2013 colo state tax forms   You can claim an education credit for qualified education expenses not refunded when a student withdraws. 2013 colo state tax forms No Double Benefit Allowed You cannot do any of the following. 2013 colo state tax forms Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim an education credit based on those same expenses. 2013 colo state tax forms Claim more than one education credit based on the same qualified education expenses. 2013 colo state tax forms Claim an education credit based on the same expenses used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP). 2013 colo state tax forms Claim an education credit based on qualified education expenses paid with educational assistance, such as a tax-free scholarship, grant, or employer-provided educational assistance. 2013 colo state tax forms See Adjustments to Qualified Education Expenses, next. 2013 colo state tax forms Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid in 2013 by or on behalf of that student under the following rules. 2013 colo state tax forms The result is the amount of adjusted qualified education expenses for each student. 2013 colo state tax forms Tax-free educational assistance. 2013 colo state tax forms   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. 2013 colo state tax forms See Academic period , earlier. 2013 colo state tax forms      Tax-free educational assistance includes:    Tax-free parts of scholarships and fellowships (see chapter 12 of this publication and chapter 1 of Pub. 2013 colo state tax forms 970), The tax-free part of Pell grants (see chapter 1 of Pub. 2013 colo state tax forms 970), The tax-free part of employer-provided educational assistance (see Pub. 2013 colo state tax forms 970), Veterans' educational assistance (see chapter 1 of Pub. 2013 colo state tax forms 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. 2013 colo state tax forms Generally, any scholarship or fellowship is treated as tax-free educational assistance. 2013 colo state tax forms However, a scholarship or fellowship is not treated as tax-free educational assistance to the extent the student includes it in gross income (if the student is required to file a tax return) for the year the scholarship or fellowship is received and either: The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. 2013 colo state tax forms 970, chapter 1; or The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. 2013 colo state tax forms 970, chapter 1. 2013 colo state tax forms You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year received. 2013 colo state tax forms For details, see Adjustments of Qualified Education Expenses, in chapters 2 and 3 of Pub. 2013 colo state tax forms 970. 2013 colo state tax forms Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. 2013 colo state tax forms This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). 2013 colo state tax forms If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. 2013 colo state tax forms If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later. 2013 colo state tax forms Refunds. 2013 colo state tax forms   A refund of qualified education expenses may reduce qualified education expenses for the tax year or may require you to repay (recapture) the credit that you claimed in an earlier year. 2013 colo state tax forms Some tax-free educational assistance received after 2013 may be treated as a refund. 2013 colo state tax forms See Tax-free educational assistance, earlier. 2013 colo state tax forms Refunds received in 2013. 2013 colo state tax forms   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. 2013 colo state tax forms Refunds received after 2013 but before your income tax return is filed. 2013 colo state tax forms   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. 2013 colo state tax forms Refunds received after 2013 and after your income tax return is filed. 2013 colo state tax forms   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received after you file your 2013 income tax return, you may need to repay some or all of the credit that you claimed. 2013 colo state tax forms See Credit recapture, next. 2013 colo state tax forms Credit recapture. 2013 colo state tax forms    If any tax-free educational assistance for the qualified education expenses paid in 2013, or any refund of your qualified education expenses paid in 2013, is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. 2013 colo state tax forms You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing the expenses by the amount of the refund or tax-free educational assistance. 2013 colo state tax forms You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). 2013 colo state tax forms Include that amount as an additional tax for the year the refund or tax-free assistance was received. 2013 colo state tax forms Example. 2013 colo state tax forms    You paid $8,000 tuition and fees in December 2013 for your child's Spring semester beginning in January 2014. 2013 colo state tax forms You filed your 2013 tax return on February 3, 2014, and claimed a lifetime learning credit of $1,600 ($8,000 qualified education expense paid x . 2013 colo state tax forms 20). 2013 colo state tax forms You claimed no other tax credits. 2013 colo state tax forms After you filed your return, your child withdrew from two courses and you received a refund of $1,400. 2013 colo state tax forms You must refigure your 2013 lifetime learning credit using $6,600 ($8,000 qualified education expenses − $1,400 refund). 2013 colo state tax forms The refigured credit is $1,320 and your tax liability increased by $280. 2013 colo state tax forms You must include the difference of $280 ($1,600 credit originally claimed − $1,320 refigured credit) as additional tax on your 2014 income tax return. 2013 colo state tax forms See the instructions for your 2014 income tax return to determine where to include this tax. 2013 colo state tax forms If you also pay qualified education expenses in 2014 for an academic period that begins in the first 3 months of 2014 and you receive tax-free educational assistance, or a refund, as described above, you may choose to reduce your qualified education expenses for 2014 instead of reducing your expenses for 2013. 2013 colo state tax forms Amounts that do not reduce qualified education expenses. 2013 colo state tax forms   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. 2013 colo state tax forms   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. 2013 colo state tax forms The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses, as defined in Chapter 1 of Pub. 2013 colo state tax forms 970. 2013 colo state tax forms The use of the money is not restricted. 2013 colo state tax forms   For examples, see chapter 2 in Pub. 2013 colo state tax forms 970. 2013 colo state tax forms Figure 35-A. 2013 colo state tax forms Can You Claim an Education Credit for 2013? This image is too large to be displayed in the current screen. 2013 colo state tax forms Please click the link to view the image. 2013 colo state tax forms Figure 35-A. 2013 colo state tax forms Can You Claim an Education Credit for 2013? Prev  Up  Next   Home   More Online Publications
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Understanding Your CP283C Notice

We charged you a penalty for filing a late or incomplete Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits.


What you need to do

  • If you agree, send the amount due by the date on your notice to avoid interest charges.
  • If you disagree, contact us by mail or call 1-877-829-5500.

You may want to

  • Review this notice with your tax preparer.
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Answers to Common Questions

When is my Form 8955-SSA due?
Form 8955-SSA is due the last day of the seventh month following the end of your plan year.

Can I have the penalty removed or reduced?
We can consider reducing or removing the penalty under certain circumstances. Send a signed statement to the address shown at the top of the notice that includes the following:

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Understanding your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

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Page Last Reviewed or Updated: 24-Dec-2013

How to get help

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The 2013 Colo State Tax Forms

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