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Filing Taxes When Unemployed

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Filing Taxes When Unemployed

Filing taxes when unemployed 4. Filing taxes when unemployed   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. Filing taxes when unemployed You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Filing taxes when unemployed If you have a choice, you should use the method that gives you the lower tax. Filing taxes when unemployed Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Filing taxes when unemployed Generally, the standard deduction amounts are adjusted each year for inflation. Filing taxes when unemployed In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. Filing taxes when unemployed Persons not eligible for the standard deduction. Filing taxes when unemployed   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Filing taxes when unemployed You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. Filing taxes when unemployed   If you are a nonresident alien who is married to a U. Filing taxes when unemployed S. Filing taxes when unemployed citizen or resident alien at the end of the year, you can choose to be treated as a U. Filing taxes when unemployed S. Filing taxes when unemployed resident. Filing taxes when unemployed See Publication 519, U. Filing taxes when unemployed S. Filing taxes when unemployed Tax Guide for Aliens. Filing taxes when unemployed If you make this choice, you can take the standard deduction. Filing taxes when unemployed Decedent's final return. Filing taxes when unemployed   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Filing taxes when unemployed However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Filing taxes when unemployed Higher standard deduction for age (65 or older). Filing taxes when unemployed   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Filing taxes when unemployed You are considered age 65 on the day before your 65th birthday. Filing taxes when unemployed Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Filing taxes when unemployed Higher standard deduction for blindness. Filing taxes when unemployed   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Filing taxes when unemployed You qualify for this benefit if you are totally or partly blind. Filing taxes when unemployed Not totally blind. Filing taxes when unemployed   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. Filing taxes when unemployed   If your eye condition will never improve beyond these limits, the statement should include this fact. Filing taxes when unemployed You must keep the statement in your records. Filing taxes when unemployed   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Filing taxes when unemployed Spouse 65 or older or blind. Filing taxes when unemployed   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. Filing taxes when unemployed    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Filing taxes when unemployed Example. Filing taxes when unemployed This example illustrates how to determine your standard deduction using Worksheet 4-1. Filing taxes when unemployed Bill and Lisa are filing a joint return for 2013. Filing taxes when unemployed Both are over age 65. Filing taxes when unemployed Neither is blind, and neither can be claimed as a dependent. Filing taxes when unemployed They do not itemize deductions, so they use Worksheet 4-1. Filing taxes when unemployed Because they are married filing jointly, they enter $12,200 on line 1. Filing taxes when unemployed They check the “No” box on line 2, so they also enter $12,200 on line 4. Filing taxes when unemployed Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. Filing taxes when unemployed They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. Filing taxes when unemployed Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Filing taxes when unemployed However, the standard deduction may be higher if the individual is 65 or older or blind. Filing taxes when unemployed If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. Filing taxes when unemployed Worksheet 4-1. Filing taxes when unemployed 2013 Standard Deduction Worksheet Caution. Filing taxes when unemployed If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. Filing taxes when unemployed If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. Filing taxes when unemployed Put the total number of boxes checked in box c and go to line 1. Filing taxes when unemployed a. Filing taxes when unemployed You   Born before  January 2, 1949     Blind b. Filing taxes when unemployed Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. Filing taxes when unemployed Total boxes checked             1. Filing taxes when unemployed Enter the amount shown below for your filing status. Filing taxes when unemployed               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. Filing taxes when unemployed           2. Filing taxes when unemployed Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. Filing taxes when unemployed Skip line 3; enter the amount from line 1 on line 4. Filing taxes when unemployed   Yes. Filing taxes when unemployed Go to line 3. Filing taxes when unemployed         3. Filing taxes when unemployed Is your earned income* more than $650?               Yes. Filing taxes when unemployed Add $350 to your earned income. Filing taxes when unemployed Enter the total   3. Filing taxes when unemployed         No. Filing taxes when unemployed Enter $1,000 4. Filing taxes when unemployed Enter the smaller of line 1 or line 3 4. Filing taxes when unemployed   5. Filing taxes when unemployed If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). Filing taxes when unemployed Enter the result here. Filing taxes when unemployed Otherwise, enter -0- 5. Filing taxes when unemployed   6. Filing taxes when unemployed Add lines 4 and 5. Filing taxes when unemployed This is your standard deduction for 2013. Filing taxes when unemployed 6. Filing taxes when unemployed   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Filing taxes when unemployed It also includes any amount received as a scholarship that you must include in your income. Filing taxes when unemployed Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). Filing taxes when unemployed Itemized Deductions Some individuals should itemize their deductions because it will save them money. Filing taxes when unemployed Others should itemize because they do not qualify for the standard deduction. Filing taxes when unemployed See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. Filing taxes when unemployed You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. Filing taxes when unemployed For more information, see Overall limitation, later. Filing taxes when unemployed Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). Filing taxes when unemployed You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. Filing taxes when unemployed 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. Filing taxes when unemployed See the Schedule A (Form 1040) instructions for more information. Filing taxes when unemployed Overall limitation. Filing taxes when unemployed   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). Filing taxes when unemployed  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. Filing taxes when unemployed Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). Filing taxes when unemployed Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. Filing taxes when unemployed For more information, see the following discussions of selected items, which are presented in alphabetical order. Filing taxes when unemployed A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. Filing taxes when unemployed Table 4-1. Filing taxes when unemployed Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Filing taxes when unemployed ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. Filing taxes when unemployed ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Filing taxes when unemployed Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. Filing taxes when unemployed Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. Filing taxes when unemployed 5% of your adjusted gross income if you or your spouse is age 65 or older). Filing taxes when unemployed What to include. Filing taxes when unemployed   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Filing taxes when unemployed If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Filing taxes when unemployed If you use a pay-by-phone or online account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. Filing taxes when unemployed You can include medical expenses you charge to your credit card in the year the charge is made. Filing taxes when unemployed It does not matter when you actually pay the amount charged. Filing taxes when unemployed Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. Filing taxes when unemployed Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. Filing taxes when unemployed Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Filing taxes when unemployed Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. Filing taxes when unemployed Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. Filing taxes when unemployed Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Filing taxes when unemployed This is a personal expense that is not deductible. Filing taxes when unemployed However, you may be able to include certain expenses paid to a person providing nursing-type services. Filing taxes when unemployed For more information, see Nursing Services , later. Filing taxes when unemployed Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Filing taxes when unemployed For more information, see Qualified long-term care services under Long-Term Care, later. Filing taxes when unemployed Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. Filing taxes when unemployed This includes amounts paid for meals and lodging. Filing taxes when unemployed Also, see Meals and Lodging , later. Filing taxes when unemployed Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. Filing taxes when unemployed Qualified long-term care services. Filing taxes when unemployed   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. Filing taxes when unemployed Chronically ill individual. Filing taxes when unemployed    An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. Filing taxes when unemployed He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. Filing taxes when unemployed Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Filing taxes when unemployed He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Filing taxes when unemployed Maintenance and personal care services. Filing taxes when unemployed    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). Filing taxes when unemployed Qualified long-term care insurance contracts. Filing taxes when unemployed   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. Filing taxes when unemployed The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. Filing taxes when unemployed   The amount of qualified long-term care premiums you can include is limited. Filing taxes when unemployed You can include the following as medical expenses on Schedule A (Form 1040). Filing taxes when unemployed Qualified long-term care premiums up to the following amounts. Filing taxes when unemployed Age 40 or under – $360. Filing taxes when unemployed Age 41 to 50 – $680. Filing taxes when unemployed Age 51 to 60 – $1,360. Filing taxes when unemployed Age 61 to 70 – $3,640. Filing taxes when unemployed Age 71 or over – $4,550. Filing taxes when unemployed Unreimbursed expenses for qualified long-term care services. Filing taxes when unemployed Note. Filing taxes when unemployed The limit on premiums is for each person. Filing taxes when unemployed Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. Filing taxes when unemployed You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. Filing taxes when unemployed You can include the cost of such lodging while away from home if all of the following requirements are met. Filing taxes when unemployed The lodging is primarily for, and essential to, medical care. Filing taxes when unemployed The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. Filing taxes when unemployed The lodging is not lavish or extravagant under the circumstances. Filing taxes when unemployed There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Filing taxes when unemployed The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. Filing taxes when unemployed You can include lodging for a person traveling with the person receiving the medical care. Filing taxes when unemployed For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Filing taxes when unemployed (Meals are not included. Filing taxes when unemployed ) Nursing home. Filing taxes when unemployed   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). Filing taxes when unemployed This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. Filing taxes when unemployed   Do not include the cost of meals and lodging if the reason for being in the home is personal. Filing taxes when unemployed However, you can include in medical expenses the part of the cost that is for medical or nursing care. Filing taxes when unemployed Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Filing taxes when unemployed Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). Filing taxes when unemployed If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. Filing taxes when unemployed The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. Filing taxes when unemployed Medicare Part A. Filing taxes when unemployed   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. Filing taxes when unemployed The payroll tax paid for Medicare Part A is not a medical expense. Filing taxes when unemployed If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. Filing taxes when unemployed In this situation you can include the premiums you paid for Medicare Part A as a medical expense. Filing taxes when unemployed Medicare Part B. Filing taxes when unemployed   Medicare Part B is a supplemental medical insurance. Filing taxes when unemployed Premiums you pay for Medicare Part B are a medical expense. Filing taxes when unemployed If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. Filing taxes when unemployed If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. Filing taxes when unemployed SSA. Filing taxes when unemployed gov, to find out your premium. Filing taxes when unemployed Medicare Part D. Filing taxes when unemployed   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. Filing taxes when unemployed You can include as a medical expense premiums you pay for Medicare Part D. Filing taxes when unemployed Prepaid insurance premiums. Filing taxes when unemployed   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Filing taxes when unemployed Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Filing taxes when unemployed A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Filing taxes when unemployed You can also include amounts you pay for insulin. Filing taxes when unemployed Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Filing taxes when unemployed Imported medicines and drugs. Filing taxes when unemployed   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. Filing taxes when unemployed Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Filing taxes when unemployed The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Filing taxes when unemployed This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. Filing taxes when unemployed These services can be provided in your home or another care facility. Filing taxes when unemployed Generally, only the amount spent for nursing services is a medical expense. Filing taxes when unemployed If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. Filing taxes when unemployed However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Filing taxes when unemployed See Maintenance and personal care services under Qualified long-term care services, earlier. Filing taxes when unemployed Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. Filing taxes when unemployed See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. Filing taxes when unemployed You can also include in medical expenses part of the amount you pay for that attendant's meals. Filing taxes when unemployed Divide the food expense among the household members to find the cost of the attendant's food. Filing taxes when unemployed Then divide that cost in the same manner as in the preceding paragraph. Filing taxes when unemployed If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Filing taxes when unemployed This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Filing taxes when unemployed Employment taxes. Filing taxes when unemployed   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. Filing taxes when unemployed If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. Filing taxes when unemployed For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Filing taxes when unemployed Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Filing taxes when unemployed Car expenses. Filing taxes when unemployed    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Filing taxes when unemployed You cannot include depreciation, insurance, general repair, or maintenance expenses. Filing taxes when unemployed   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. Filing taxes when unemployed   You can also include parking fees and tolls. Filing taxes when unemployed You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Filing taxes when unemployed You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. Filing taxes when unemployed Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. Filing taxes when unemployed Prev  Up  Next   Home   More Online Publications
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The Filing Taxes When Unemployed

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