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Ez form online Index Symbols $10,000, cash payments over, Introduction A Assistance (see Tax help) C Cash transactions over $10,000, Introduction F Form, Who Must File Form 8300? 8300, Who Must File Form 8300? Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) R Reporting cash payments over $10,000, Introduction T Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Ez form online TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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Domestic and International Programs

The Domestic and International Index (.pdf) lists all Appeals domestic and international related issues, including contact information, as follows:

  • ACI - Appeals Coordinated Issues
  • ACIcc - Appeals Coordinated Issues, Category of Case
  • CCI - Compliance Coordinated Issues
  • DCI - Decoordinated Issue (Decoordinated in Appeals information available)
  • EM - Appeals Emerging Issues
  • LT - Listed Transactions
  • SME - Subject Matter Expert
  • TOI - Transactions of Interest
  • UIL - Uniform Issue List

The Domestic and International Index is an alphabetical listing of all issues and should be referred to for all current contact information. It is searchable, using Acrobat Search.

ACI or ACIcc - An issue or category of case, is an issue of IRS-wide impact or importance requiring coordination with Appeals to ensure uniformity and consistency nationwide. This is achieved through the coordination of efforts between Appeals Officers (AO) and designated Technical Specialists (TS). The ACI program encompasses legal issues and factual issues and category of case.

An AO assigned a case with an ACI must consult with the TS prior to the scheduling of the initial conference to obtain current information. For ACIs, except those designated an ACIcc, the AO must get review and concurrence from the TS prior to discussing the settlement with the taxpayer.  Such review and concurrence extends to all aspects of the settlement including closing documents.

CCI - When Compliance coordinates an issue and issues a Coordinated Issue Paper (CIP) Appeals designates the issue as a Compliance Coordinated Issue (CCI).   Appeals generally develops Appeals Settlement Guidelines (ASG) for CCIs.   Effective with the date of the issuance of a CIP, the AO must get the review and concurrence of the Appeals’ TS before discussing the settlement with the taxpayer.  For a list of CCIs visit the Large Business and International (LB&I) Division Coordinated Issue Papers webpage.

EM – An Appeals Emerging Issue is an issue that surfaced in an industry or specialty area in a number of Appeals cases or it is understood cases will be coming to Appeals in the near future with the issue.  The AO assigned a case with an emerging issue is required to contact the designated TS (before holding the initial conference) to gain insight into both the industry or specialty area and the issue. He/she is required to maintain contact with the coordinator. Review and concurrence is not required until such time as an issue may be redesignated a CCI or ACI.

Appeals Settlement Guidelines (ASG)
NOTE: Since specialists may have changed since the finalized ASG was approved, it is recommended that you refer to the Domestic and International Index (.pdf) for contact information.

Page Last Reviewed or Updated: 16-Jan-2014

The Ez Form Online

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