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Free 1040 Ez

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

Free 1040 ez Publication 915 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Free 1040 ez Tax questions. Free 1040 ez Useful Items - You may want to see: Reminders Future developments. Free 1040 ez  The IRS has created a page on IRS. Free 1040 ez gov for information about Publication 915, at www. Free 1040 ez irs. Free 1040 ez gov/pub915. Free 1040 ez Information about any future developments affecting Publication 915 (such as legislation enacted after we release it) will be posted on that page. Free 1040 ez Photographs of missing children. Free 1040 ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free 1040 ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free 1040 ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free 1040 ez Introduction This publication explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. Free 1040 ez It is prepared through the joint efforts of the Internal Revenue Service (IRS), the Social Security Administration (SSA), and the U. Free 1040 ez S. Free 1040 ez Railroad Retirement Board (RRB). Free 1040 ez Social security benefits include monthly retirement, survivor, and disability benefits. Free 1040 ez They do not include supplemental security income (SSI) payments, which are not taxable. Free 1040 ez Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. Free 1040 ez They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. Free 1040 ez If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board, showing the amount. Free 1040 ez (If you are a nonresident alien, you should have received Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. Free 1040 ez ) Note. Free 1040 ez When the term “benefits” is used in this publication, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. Free 1040 ez What is covered in this publication. Free 1040 ez   This publication covers the following topics: Whether any of your benefits are taxable, How much is taxable, How to report taxable benefits, How to treat lump-sum benefit payments, and Deductions related to your benefits, including a deduction or credit you can claim if your repayments are more than your gross benefits. Free 1040 ez The Appendix at the end of this publication explains items shown on your Form SSA-1099, SSA-1042S, RRB-1099, or RRB-1042S. Free 1040 ez What is not covered in this publication. Free 1040 ez   This publication does not cover the tax rules for the following railroad retirement benefits: Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits, Tier 2 benefits, Vested dual benefits, and Supplemental annuity benefits. Free 1040 ez For information on these taxable pension benefits, see Publication 575, Pension and Annuity Income. Free 1040 ez   This publication also does not cover the tax rules for foreign social security benefits. Free 1040 ez These benefits are taxable as annuities, unless they are exempt from U. Free 1040 ez S. Free 1040 ez tax or treated as a U. Free 1040 ez S. Free 1040 ez social security benefit under a tax treaty. Free 1040 ez Comments and suggestions. Free 1040 ez   We welcome your comments about this publication and your suggestions for future editions. Free 1040 ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free 1040 ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free 1040 ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free 1040 ez   You can send your comments from www. Free 1040 ez irs. Free 1040 ez gov/formspubs/. Free 1040 ez Click on “More Information” and then on “Comment on Tax Forms and Publications”. Free 1040 ez   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free 1040 ez Ordering forms and publications. Free 1040 ez   Visit www. Free 1040 ez irs. Free 1040 ez gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free 1040 ez Internal Revenue Service 1201 N. Free 1040 ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free 1040 ez   If you have a tax question, check the information available on IRS. Free 1040 ez gov or call 1-800-829-1040. Free 1040 ez We cannot answer tax questions sent to either of the above addresses. Free 1040 ez Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Free 1040 ez Prev  Up  Next   Home   More Online Publications