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Free 1040ez tax forms Publication 54 - Additional Material Questions and AnswersThis section answers tax- related questions commonly asked by taxpayers living abroad. Free 1040ez tax forms 1. Free 1040ez tax forms Filing Requirements—Where, When, and How . Free 1040ez tax forms 1) When are U. Free 1040ez tax forms S. Free 1040ez tax forms income tax returns due? . Free 1040ez tax forms 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. Free 1040ez tax forms How can I secure an extension of time to file my return, when should I file my return, and what forms are required? . Free 1040ez tax forms 3) My entire income qualifies for the foreign earned income exclusion. Free 1040ez tax forms Must I file a tax return? . Free 1040ez tax forms 4) I was sent abroad by my company in November of last year. Free 1040ez tax forms I plan to secure an extension of time on Form 2350 to file my tax return for last year because I expect to qualify for the foreign earned income exclusion under the physical presence test. Free 1040ez tax forms However, if my company recalls me to the United States before the end of the qualifying period and I find I will not qualify for the exclusion, how and when should I file my return? . Free 1040ez tax forms 5) I am a U. Free 1040ez tax forms S. Free 1040ez tax forms citizen and have no taxable income from the United States, but I have substantial income from a foreign source. Free 1040ez tax forms Am I required to file a U. Free 1040ez tax forms S. Free 1040ez tax forms income tax return? . Free 1040ez tax forms 6) I am a U. Free 1040ez tax forms S. Free 1040ez tax forms citizen who has retired, and I expect to remain in a foreign country. Free 1040ez tax forms Do I have any further U. Free 1040ez tax forms S. Free 1040ez tax forms tax obligations? . Free 1040ez tax forms 7) I have been a bona fide resident of a foreign country for over 5 years. Free 1040ez tax forms Is it necessary for me to pay estimated tax? . Free 1040ez tax forms 8) Will a check payable in foreign currency be acceptable in payment of my U. Free 1040ez tax forms S. Free 1040ez tax forms tax? . Free 1040ez tax forms 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. Free 1040ez tax forms Must I file a separate Form 2555 (or Form 2555-EZ) with each return? . Free 1040ez tax forms 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? . Free 1040ez tax forms 11) On Form 2350, Application for Extension of Time To File U. Free 1040ez tax forms S. Free 1040ez tax forms Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. 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Free 1040ez tax forms a) You should file Form 2350 by the due date of your return to request an extension of time to file. Free 1040ez tax forms Form 2350 is a special form for those U. Free 1040ez tax forms S. Free 1040ez tax forms citizens or residents abroad who expect to qualify for the foreign earned income exclusion or the housing exclusion or deduction under either the bona fide residence test or physical presence test and would like to have an extension of time to delay filing until after they have qualified. Free 1040ez tax forms b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. Free 1040ez tax forms c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). Free 1040ez tax forms Generally, yes. Free 1040ez tax forms Every U. Free 1040ez tax forms S. Free 1040ez tax forms citizen or resident who receives income must file a U. Free 1040ez tax forms S. 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Free 1040ez tax forms (See the discussion on filing requirements in chapter 1 of this publication. Free 1040ez tax forms ) U. Free 1040ez tax forms S. Free 1040ez tax forms taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Free 1040ez tax forms See the discussion under Estimated Tax in chapter 1. Free 1040ez tax forms Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Free 1040ez tax forms S. Free 1040ez tax forms taxation. Free 1040ez tax forms Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Free 1040ez tax forms The first installment of estimated tax is due on April 15 of the year for which the income is earned. Free 1040ez tax forms Generally, only U. Free 1040ez tax forms S. Free 1040ez tax forms currency is acceptable for payment of income tax. Free 1040ez tax forms However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Free 1040ez tax forms Yes. Free 1040ez tax forms A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Free 1040ez tax forms No. Free 1040ez tax forms The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free 1040ez tax forms Yes. Free 1040ez tax forms You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free 1040ez tax forms You are not bound by the test indicated in the application for extension of time. 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Free 1040ez tax forms b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free 1040ez tax forms This allows you to file only once and saves you from paying the tax and waiting for a refund. Free 1040ez tax forms However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free 1040ez tax forms If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free 1040ez tax forms File the late returns as soon as possible, stating your reason for filing late. Free 1040ez tax forms For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free 1040ez tax forms It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free 1040ez tax forms A return filed before the due date is considered filed on the due date. Free 1040ez tax forms . Free 1040ez tax forms 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. Free 1040ez tax forms How can I secure an extension of time to file my return, when should I file my return, and what forms are required? a) You should file Form 2350 by the due date of your return to request an extension of time to file. Free 1040ez tax forms Form 2350 is a special form for those U. Free 1040ez tax forms S. 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Free 1040ez tax forms See the discussion under Estimated Tax in chapter 1. Free 1040ez tax forms Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Free 1040ez tax forms S. Free 1040ez tax forms taxation. Free 1040ez tax forms Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Free 1040ez tax forms The first installment of estimated tax is due on April 15 of the year for which the income is earned. Free 1040ez tax forms Generally, only U. Free 1040ez tax forms S. Free 1040ez tax forms currency is acceptable for payment of income tax. Free 1040ez tax forms However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Free 1040ez tax forms Yes. Free 1040ez tax forms A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Free 1040ez tax forms No. Free 1040ez tax forms The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free 1040ez tax forms Yes. Free 1040ez tax forms You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free 1040ez tax forms You are not bound by the test indicated in the application for extension of time. Free 1040ez tax forms You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free 1040ez tax forms If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free 1040ez tax forms No. Free 1040ez tax forms You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free 1040ez tax forms After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free 1040ez tax forms b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free 1040ez tax forms This allows you to file only once and saves you from paying the tax and waiting for a refund. Free 1040ez tax forms However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free 1040ez tax forms If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free 1040ez tax forms File the late returns as soon as possible, stating your reason for filing late. 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Free 1040ez tax forms The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Free 1040ez tax forms If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Free 1040ez tax forms Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. Free 1040ez tax forms You must report your worldwide income on the return. Free 1040ez tax forms If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. Free 1040ez tax forms S. Free 1040ez tax forms income tax. Free 1040ez tax forms However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Free 1040ez tax forms Yes. Free 1040ez tax forms All U. Free 1040ez tax forms S. 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Free 1040ez tax forms If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free 1040ez tax forms No. Free 1040ez tax forms You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free 1040ez tax forms After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free 1040ez tax forms b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free 1040ez tax forms This allows you to file only once and saves you from paying the tax and waiting for a refund. Free 1040ez tax forms However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free 1040ez tax forms If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free 1040ez tax forms File the late returns as soon as possible, stating your reason for filing late. Free 1040ez tax forms For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free 1040ez tax forms It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free 1040ez tax forms A return filed before the due date is considered filed on the due date. Free 1040ez tax forms . Free 1040ez tax forms 6) I am a U. Free 1040ez tax forms S. Free 1040ez tax forms citizen who has retired, and I expect to remain in a foreign country. Free 1040ez tax forms Do I have any further U. Free 1040ez tax forms S. Free 1040ez tax forms tax obligations? Your U. Free 1040ez tax forms S. Free 1040ez tax forms tax obligation on your income is the same as that of a retired person living in the United States. Free 1040ez tax forms (See the discussion on filing requirements in chapter 1 of this publication. Free 1040ez tax forms ) U. Free 1040ez tax forms S. Free 1040ez tax forms taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Free 1040ez tax forms See the discussion under Estimated Tax in chapter 1. Free 1040ez tax forms Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Free 1040ez tax forms S. Free 1040ez tax forms taxation. Free 1040ez tax forms Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Free 1040ez tax forms The first installment of estimated tax is due on April 15 of the year for which the income is earned. Free 1040ez tax forms Generally, only U. Free 1040ez tax forms S. Free 1040ez tax forms currency is acceptable for payment of income tax. Free 1040ez tax forms However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Free 1040ez tax forms Yes. Free 1040ez tax forms A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Free 1040ez tax forms No. Free 1040ez tax forms The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free 1040ez tax forms Yes. Free 1040ez tax forms You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free 1040ez tax forms You are not bound by the test indicated in the application for extension of time. 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Free 1040ez tax forms b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free 1040ez tax forms This allows you to file only once and saves you from paying the tax and waiting for a refund. Free 1040ez tax forms However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free 1040ez tax forms If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free 1040ez tax forms File the late returns as soon as possible, stating your reason for filing late. Free 1040ez tax forms For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free 1040ez tax forms It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free 1040ez tax forms A return filed before the due date is considered filed on the due date. Free 1040ez tax forms . Free 1040ez tax forms 7) I have been a bona fide resident of a foreign country for over 5 years. Free 1040ez tax forms Is it necessary for me to pay estimated tax? U. Free 1040ez tax forms S. Free 1040ez tax forms taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Free 1040ez tax forms See the discussion under Estimated Tax in chapter 1. Free 1040ez tax forms Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Free 1040ez tax forms S. Free 1040ez tax forms taxation. Free 1040ez tax forms Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Free 1040ez tax forms The first installment of estimated tax is due on April 15 of the year for which the income is earned. Free 1040ez tax forms Generally, only U. Free 1040ez tax forms S. Free 1040ez tax forms currency is acceptable for payment of income tax. Free 1040ez tax forms However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Free 1040ez tax forms Yes. Free 1040ez tax forms A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. 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Free 1040ez tax forms If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free 1040ez tax forms No. Free 1040ez tax forms You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free 1040ez tax forms After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free 1040ez tax forms b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free 1040ez tax forms This allows you to file only once and saves you from paying the tax and waiting for a refund. Free 1040ez tax forms However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free 1040ez tax forms If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free 1040ez tax forms File the late returns as soon as possible, stating your reason for filing late. Free 1040ez tax forms For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free 1040ez tax forms It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free 1040ez tax forms A return filed before the due date is considered filed on the due date. Free 1040ez tax forms . Free 1040ez tax forms 8) Will a check payable in foreign currency be acceptable in payment of my U. Free 1040ez tax forms S. Free 1040ez tax forms tax? Generally, only U. Free 1040ez tax forms S. Free 1040ez tax forms currency is acceptable for payment of income tax. Free 1040ez tax forms However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Free 1040ez tax forms Yes. Free 1040ez tax forms A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Free 1040ez tax forms No. Free 1040ez tax forms The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free 1040ez tax forms Yes. Free 1040ez tax forms You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free 1040ez tax forms You are not bound by the test indicated in the application for extension of time. Free 1040ez tax forms You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free 1040ez tax forms If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free 1040ez tax forms No. Free 1040ez tax forms You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free 1040ez tax forms After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free 1040ez tax forms b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free 1040ez tax forms This allows you to file only once and saves you from paying the tax and waiting for a refund. Free 1040ez tax forms However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free 1040ez tax forms If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free 1040ez tax forms File the late returns as soon as possible, stating your reason for filing late. Free 1040ez tax forms For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free 1040ez tax forms It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free 1040ez tax forms A return filed before the due date is considered filed on the due date. Free 1040ez tax forms . Free 1040ez tax forms 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. Free 1040ez tax forms Must I file a separate Form 2555 (or Form 2555-EZ) with each return? Yes. Free 1040ez tax forms A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Free 1040ez tax forms No. Free 1040ez tax forms The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free 1040ez tax forms Yes. Free 1040ez tax forms You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free 1040ez tax forms You are not bound by the test indicated in the application for extension of time. Free 1040ez tax forms You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free 1040ez tax forms If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free 1040ez tax forms No. Free 1040ez tax forms You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free 1040ez tax forms After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free 1040ez tax forms b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free 1040ez tax forms This allows you to file only once and saves you from paying the tax and waiting for a refund. Free 1040ez tax forms However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free 1040ez tax forms If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free 1040ez tax forms File the late returns as soon as possible, stating your reason for filing late. Free 1040ez tax forms For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free 1040ez tax forms It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free 1040ez tax forms A return filed before the due date is considered filed on the due date. Free 1040ez tax forms . Free 1040ez tax forms 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? No. Free 1040ez tax forms The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free 1040ez tax forms Yes. Free 1040ez tax forms You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free 1040ez tax forms You are not bound by the test indicated in the application for extension of time. Free 1040ez tax forms You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free 1040ez tax forms If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free 1040ez tax forms No. Free 1040ez tax forms You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free 1040ez tax forms After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free 1040ez tax forms b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free 1040ez tax forms This allows you to file only once and saves you from paying the tax and waiting for a refund. Free 1040ez tax forms However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free 1040ez tax forms If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free 1040ez tax forms File the late returns as soon as possible, stating your reason for filing late. Free 1040ez tax forms For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free 1040ez tax forms It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free 1040ez tax forms A return filed before the due date is considered filed on the due date. Free 1040ez tax forms . Free 1040ez tax forms 11) On Form 2350, Application for Extension of Time To File U. Free 1040ez tax forms S. Free 1040ez tax forms Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. Free 1040ez tax forms If I qualify under the bona fide residence test, can I file my return on that basis? Yes. Free 1040ez tax forms You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free 1040ez tax forms You are not bound by the test indicated in the application for extension of time. Free 1040ez tax forms You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free 1040ez tax forms If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free 1040ez tax forms No. Free 1040ez tax forms You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free 1040ez tax forms After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free 1040ez tax forms b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free 1040ez tax forms This allows you to file only once and saves you from paying the tax and waiting for a refund. Free 1040ez tax forms However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free 1040ez tax forms If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free 1040ez tax forms File the late returns as soon as possible, stating your reason for filing late. Free 1040ez tax forms For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free 1040ez tax forms It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free 1040ez tax forms A return filed before the due date is considered filed on the due date. Free 1040ez tax forms . Free 1040ez tax forms 12) I am a U. Free 1040ez tax forms S. Free 1040ez tax forms citizen who worked in the United States for 6 months last year. Free 1040ez tax forms I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. Free 1040ez tax forms Should I file a return and pay tax on the income earned in the United States during the first 6 months and then, when I qualify, file another return covering the last 6 months of the year? No. Free 1040ez tax forms You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free 1040ez tax forms After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free 1040ez tax forms b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free 1040ez tax forms This allows you to file only once and saves you from paying the tax and waiting for a refund. Free 1040ez tax forms However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free 1040ez tax forms If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free 1040ez tax forms File the late returns as soon as possible, stating your reason for filing late. Free 1040ez tax forms For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free 1040ez tax forms It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free 1040ez tax forms A return filed before the due date is considered filed on the due date. Free 1040ez tax forms . Free 1040ez tax forms 13) I am a U. Free 1040ez tax forms S. Free 1040ez tax forms citizen. Free 1040ez tax forms I have lived abroad for a number of years and recently realized that I should have been filing U. Free 1040ez tax forms S. Free 1040ez tax forms income tax returns. Free 1040ez tax forms How do I correct this oversight in not having filed returns for these years? File the late returns as soon as possible, stating your reason for filing late. Free 1040ez tax forms For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free 1040ez tax forms It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free 1040ez tax forms A return filed before the due date is considered filed on the due date. Free 1040ez tax forms . Free 1040ez tax forms 14) In 2008, I qualified to exclude my foreign earned income, but I did not claim this exclusion on the return I filed in 2009. Free 1040ez tax forms I paid all outstanding taxes with the return. Free 1040ez tax forms Can I file a claim for refund now? It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free 1040ez tax forms A return filed before the due date is considered filed on the due date. Free 1040ez tax forms 2. Free 1040ez tax forms Meeting the Requirements of Either the Bona Fide Residence Test or the Physical Presence Test . Free 1040ez tax forms 1) I recently came to Country X to work for the Orange Tractor Co. Free 1040ez tax forms and I expect to be here for 5 or 6 years. Free 1040ez tax forms I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. Free 1040ez tax forms Is this correct? . Free 1040ez tax forms 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? . Free 1040ez tax forms 3) To meet the qualification of an uninterrupted period which includes an entire taxable year, do I have to be physically present in a foreign country for the entire year? . Free 1040ez tax forms 4) I am a U. Free 1040ez tax forms S. Free 1040ez tax forms citizen and during 2012 was a bona fide resident of Country X. Free 1040ez tax forms On January 15, 2013, I was notified that I was to be assigned to Country Y. 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Free 1040ez tax forms 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. Free 1040ez tax forms I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. Free 1040ez tax forms However, I was reassigned back to the United States and left Country Z on July 1 of this year. Free 1040ez tax forms Can I exclude any of my foreign earned income? . Free 1040ez tax forms 1) I recently came to Country X to work for the Orange Tractor Co. Free 1040ez tax forms and I expect to be here for 5 or 6 years. Free 1040ez tax forms I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. Free 1040ez tax forms Is this correct? Not necessarily. Free 1040ez tax forms The law provides that to qualify under this test for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, a person must be a “bona fide resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year. Free 1040ez tax forms ” If, like most U. Free 1040ez tax forms S. Free 1040ez tax forms citizens, you file your return on a calendar year basis, the taxable year referred to in the law would be from January 1 to December 31 of any particular year. Free 1040ez tax forms Unless you established residence in Country X on January 1, it would be more than 1 year before you would be a bona fide resident of a foreign country. Free 1040ez tax forms Once you have completed your qualifying period, however, you are entitled to exclude the income or to claim the housing exclusion or deduction from the date you established bona fide residence. Free 1040ez tax forms To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. Free 1040ez tax forms Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. Free 1040ez tax forms To claim the foreign earned income exclusion or foreign housing exclusion or deduction under this test, the period of foreign residence must include 1 full tax year (usually January 1 – December 31), but once you meet this time requirement, you figure the exclusions and the deduction from the date the residence actually began. Free 1040ez tax forms No. Free 1040ez tax forms Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Free 1040ez tax forms During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. Free 1040ez tax forms To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. Free 1040ez tax forms Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. 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Free 1040ez tax forms No. Free 1040ez tax forms You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Free 1040ez tax forms . Free 1040ez tax forms 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. Free 1040ez tax forms Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. 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Free 1040ez tax forms Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. Free 1040ez tax forms No. Free 1040ez tax forms You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Free 1040ez tax forms If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Free 1040ez tax forms S. Free 1040ez tax forms tax. Free 1040ez tax forms Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Free 1040ez tax forms Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Free 1040ez tax forms No. Free 1040ez tax forms You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Free 1040ez tax forms . Free 1040ez tax forms 3) To meet the qualification of “an uninterrupted period which includes an entire taxable year,” do I have to be physically present in a foreign country for the entire year? No. Free 1040ez tax forms Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Free 1040ez tax forms During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. Free 1040ez tax forms To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. Free 1040ez tax forms Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. Free 1040ez tax forms No. Free 1040ez tax forms You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Free 1040ez tax forms If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Free 1040ez tax forms S. Free 1040ez tax forms tax. Free 1040ez tax forms Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Free 1040ez tax forms Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Free 1040ez tax forms No. Free 1040ez tax forms You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Free 1040ez tax forms . Free 1040ez tax forms 4) I am a U. Free 1040ez tax forms S. Free 1040ez tax forms citizen and during 2012 was a bona fide resident of Country X. Free 1040ez tax forms On January 15, 2013, I was notified that I was to be assigned to Country Y. Free 1040ez tax forms I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. Free 1040ez tax forms Although I was not in Country Y on January 1, I was a bona fide resident of Country X and was in Country Y on December 31, 2013. Free 1040ez tax forms My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. Free 1040ez tax forms Am I a bona fide resident of a foreign country for 2013, or must I wait for the entire year of 2014 to become one? Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. Free 1040ez tax forms No. Free 1040ez tax forms You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Free 1040ez tax forms If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Free 1040ez tax forms S. Free 1040ez tax forms tax. Free 1040ez tax forms Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Free 1040ez tax forms Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Free 1040ez tax forms No. Free 1040ez tax forms You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Free 1040ez tax forms . Free 1040ez tax forms 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. Free 1040ez tax forms Can I figure the exclusion for the period I resided abroad? No. Free 1040ez tax forms You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Free 1040ez tax forms If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Free 1040ez tax forms S. Free 1040ez tax forms tax. Free 1040ez tax forms Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Free 1040ez tax forms Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Free 1040ez tax forms No. Free 1040ez tax forms You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Free 1040ez tax forms . Free 1040ez tax forms 6) Can a resident alien of the United States qualify for an exclusion or deduction under the bona fide residence test or the physical presence test? Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Free 1040ez tax forms Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Free 1040ez tax forms No. Free 1040ez tax forms You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Free 1040ez tax forms . Free 1040ez tax forms 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. Free 1040ez tax forms I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. Free 1040ez tax forms However, I was reassigned back to the United States and left Country Z on July 1 of this year. Free 1040ez tax forms Can I exclude any of my foreign earned income? No. Free 1040ez tax forms You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Free 1040ez tax forms 3. Free 1040ez tax forms Foreign Earned Income . Free 1040ez tax forms 1) I am an employee of the U. Free 1040ez tax forms S. Free 1040ez tax forms Government working abroad. Free 1040ez tax forms Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? . Free 1040ez tax forms 2) I qualify for the foreign earned income exclusion under the bona fide residence test. Free 1040ez tax forms Does my foreign earned income include my U. Free 1040ez tax forms S. Free 1040ez tax forms dividends and the interest I receive on a foreign bank account? . Free 1040ez tax forms 3) My company pays my foreign income tax on my foreign earnings. Free 1040ez tax forms Is this taxable compensation? . Free 1040ez tax forms 4) I live in an apartment in a foreign city for which my employer pays the rent. Free 1040ez tax forms Should I include in my income the cost to my employer ($1,200 a month) or the fair market value of equivalent housing in the United States ($800 a month)? . Free 1040ez tax forms 5) My U. Free 1040ez tax forms S. Free 1040ez tax forms employer pays my salary into my U. Free 1040ez tax forms S. Free 1040ez tax forms bank account. Free 1040ez tax forms Is this income considered earned in the United States or is it considered foreign earned income? . Free 1040ez tax forms 6) What is considered a foreign country? . Free 1040ez tax forms 7) What is the source of earned income? . Free 1040ez tax forms 1) I am an employee of the U. Free 1040ez tax forms S. Free 1040ez tax forms Government working abroad. Free 1040ez tax forms Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? No. Free 1040ez tax forms The foreign earned income exclusion applies to your foreign earned income. Free 1040ez tax forms Amounts paid by the United States or its agencies to their employees are not treated, for this purpose, as foreign earned income. Free 1040ez tax forms No. Free 1040ez tax forms The only income that is foreign earned income is income from the performance of personal services abroad. Free 1040ez tax forms Investment income is not earned income. Free 1040ez tax forms However, you must include it in gross income reported on your Form 1040. Free 1040ez tax forms Yes. Free 1040ez tax forms The amount is compensation for services performed. Free 1040ez tax forms The tax paid by your company should be reported on Form 1040, line 7, and on Form 2555, Part IV, line 22(f) (or on Form 2555-EZ, Part IV, line 17). Free 1040ez tax forms You must include in income the fair market value (FMV) of the facility provided, where it is provided. Free 1040ez tax forms This will usually be the rent your employer pays. Free 1040ez tax forms Situations when the FMV is not included in income are discussed in chapter 4 under Exclusion of Meals and Lodging. Free 1040ez tax forms If you performed the services to earn this salary outside the United States, your salary is considered earned abroad. Free 1040ez tax forms It does not matter that you are paid by a U. Free 1040ez tax forms S. Free 1040ez tax forms employer or that your salary is deposited in a U. Free 1040ez tax forms S. Free 1040ez tax forms bank account in the United States. Free 1040ez tax forms The source of salary, wages, commissions, and other personal service income is the place where you perform the services. Free 1040ez tax forms For the purposes of the foreign earned income exclusion and the foreign housing exclusion or deduction, any territory under the sovereignty of a countr
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Bureau of Consumer Protection
Strawberry Square, 15th Floor
Harrisburg, PA 17120

Phone Number: 717-787-3391

Toll-free: 1-800-441-2555 (PA) 1-888-520-6680 (Home Improvement)

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Regional Consumer Protection Offices

Erie Regional Office - Office of the Attorney General

Website: Erie Regional Office - Office of the Attorney General

Address: Erie Regional Office - Office of the Attorney General
Bureau of Consumer Protection
1001 State St., 10th Floor
Erie, PA 16501

Phone Number: 814-871-4371

Philadelphia Regional Office - Office of the Attorney General

Website: Philadelphia Regional Office - Office of the Attorney General

Address: Philadelphia Regional Office - Office of the Attorney General
Bureau of Consumer Protection
21 S. 12th St., 2nd Floor
Philadelphia, PA 19107

Phone Number: 215-560-2414

Pittsburgh Regional Office - Bureau of Consumer Protection

Website: Pittsburgh Regional Office - Bureau of Consumer Protection

Address: Pittsburgh Regional Office - Bureau of Consumer Protection
Bureau of Consumer Protection
Manor Complex, 6th Floor
564 Forbes Ave.
Pittsburgh, PA 15219

Phone Number: 412-565-5135

Scranton Regional Office of the Attorney General

Website: Scranton Regional Office of the Attorney General

Address: Scranton Regional Office of the Attorney General
Bureau of Consumer Protection
100 Samter Building
101 Penn Ave.
Scranton, PA 18503

Phone Number: 570-963-4913

State College Regional Office of the Attorney General

Website: State College Regional Office of the Attorney General

Address: State College Regional Office of the Attorney General
Bureau of Consumer Protection
444 E. College Ave., Suite 440
State College, PA 16801

Phone Number: 814-863-3900

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County Consumer Protection Offices

Bucks County Department of Consumer Protection

Website: Bucks County Department of Consumer Protection

Address: Bucks County Department of Consumer Protection
50 N. Main St.
Doylestown, PA 18901

Phone Number: 215-348-7442

Delaware County Consumer Affairs

Website: Delaware County Consumer Affairs

Address: Delaware County Consumer Affairs
201 W. Front St.
Government Center Building
Media, PA 19063

Phone Number: 610-891-4865

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Banking

Website: Department of Banking

Address: Department of Banking
Consumer Services
17 N. Second St., Suite 1300
Harrisburg, PA 17101-2290

Phone Number: 717-787-1854

Toll-free: 1-800-722-2657

TTY: 1-800-679-5070

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Department

Website: Insurance Department

Address: Insurance Department
Consumer Services
1209 Strawberry Square
Harrisburg, PA 17120

Phone Number: 717-787-2317

Toll-free: 1-877-881-6388 (PA)

TTY: 717-783-3898

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Securities Commission

Website: Securities Commission

Address: Securities Commission
17 N. 2nd St., Suite 1300
Harrisburg, PA 17101

Phone Number: 717-787-1854

Toll-free: 1-800-722-2657 (PA)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Pennsylvania Office of Consumer Advocate

Website: Pennsylvania Office of Consumer Advocate

Address: Pennsylvania Office of Consumer Advocate
Office of the Attorney General
555 Walnut St.
5th Floor, Forum Place
Harrisburg, PA 17101-1923

Phone Number: 717-783-5048

Toll-free: 1-800-684-6560 (PA)

Public Utility Commission

Website: Public Utility Commission

Address: Public Utility Commission
Bureau of Consumer Services
PO Box 3265
Harrisburg, PA 17105-3265

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The Free 1040ez Tax Forms

Free 1040ez tax forms Publication 525 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionAssignment of income. Free 1040ez tax forms Ordering forms and publications. Free 1040ez tax forms Tax questions. Free 1040ez tax forms Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 525, such as legislation enacted after it was published, go to www. Free 1040ez tax forms irs. Free 1040ez tax forms gov/pub525. Free 1040ez tax forms What's New Health flexible spending arrangements (health FSAs) under cafeteria plans. Free 1040ez tax forms  For plan years beginning after 2012, health FSAs are subject to a $2,500 limit on salary reduction contributions. Free 1040ez tax forms For plan years beginning after 2013, the $2,500 limit is subject to an inflation adjustment. Free 1040ez tax forms Itemized deduction for medical expenses. Free 1040ez tax forms  Beginning in 2013, an itemized deduction is generally allowed for uncompensated medical expenses that exceed 10% of adjusted gross income (AGI). Free 1040ez tax forms If an individual or an individual’s spouse was born before January 2, 1949, the deduction is allowed for expenses that exceed 7. Free 1040ez tax forms 5% of AGI. Free 1040ez tax forms Additional Medicare Tax. Free 1040ez tax forms  Beginning in 2013, a 0. Free 1040ez tax forms 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). Free 1040ez tax forms For more information, see Form 8959 and its instructions. Free 1040ez tax forms Net Investment Income Tax (NIIT). Free 1040ez tax forms  Beginning in 2013, the NIIT applies at a rate of 3. Free 1040ez tax forms 8% to certain net investment income of individuals, estates and trusts that have income above the threshold amounts. Free 1040ez tax forms Individuals will owe the tax if they have net investment income and also have modified adjusted gross income over the following thresholds for their filing status: Married filing jointly, $250,000; Married filing separately, $125,000; Single, $200,000; Head of household (with qualifying person), $200,000; Qualifying widow(er) with dependent child, $250,000. Free 1040ez tax forms For more information, see Form 8960 and its instructions. Free 1040ez tax forms Reminders Terrorist attacks. Free 1040ez tax forms  You can exclude from income certain disaster assistance, disability, and death payments received as a result of a terrorist or military action. Free 1040ez tax forms For more information, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. Free 1040ez tax forms Gulf oil spill. Free 1040ez tax forms  You are required to include in your gross income payments you received for lost wages, lost business income, or lost profits. Free 1040ez tax forms See Gulf oil spill under Other Income, later. Free 1040ez tax forms Qualified settlement income. Free 1040ez tax forms . Free 1040ez tax forms  If you are a qualified taxpayer, you can contribute all or part of your qualified settlement income, up to $100,000, to an eligible retirement plan, including an IRA. Free 1040ez tax forms Contributions to eligible retirement plans, other than a Roth IRA or a designated Roth contribution, reduce the qualified settlement income that you must include in income. Free 1040ez tax forms See Exxon Valdez settlement income under Other Income, later. Free 1040ez tax forms Foreign income. Free 1040ez tax forms  If you are a U. Free 1040ez tax forms S. Free 1040ez tax forms citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. Free 1040ez tax forms S. Free 1040ez tax forms law. Free 1040ez tax forms This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. Free 1040ez tax forms This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Free 1040ez tax forms If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. Free 1040ez tax forms For details, see Publication 54, Tax Guide for U. Free 1040ez tax forms S. Free 1040ez tax forms Citizens and Resident Aliens Abroad. Free 1040ez tax forms Disaster mitigation payments. Free 1040ez tax forms . Free 1040ez tax forms  You can exclude from income grants you use to mitigate (reduce the severity of) potential damage from future natural disasters that are paid to you through state and local governments. Free 1040ez tax forms For more information, see Disaster mitigation payments under Welfare and Other Public Assistance Benefits, later. Free 1040ez tax forms Qualified joint venture. Free 1040ez tax forms  A qualified joint venture conducted by you and your spouse may not be treated as a partnership if you file a joint return for the tax year. Free 1040ez tax forms See Partnership Income under Business and Investment Income, later. Free 1040ez tax forms Photographs of missing children. Free 1040ez tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free 1040ez tax forms Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. Free 1040ez tax forms 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 1040ez tax forms Introduction You can receive income in the form of money, property, or services. Free 1040ez tax forms This publication discusses many kinds of income and explains whether they are taxable or nontaxable. Free 1040ez tax forms It includes discussions on employee wages and fringe benefits, and income from bartering, partnerships, S corporations, and royalties. Free 1040ez tax forms It also includes information on disability pensions, life insurance proceeds, and welfare and other public assistance benefits. Free 1040ez tax forms Check the index for the location of a specific subject. Free 1040ez tax forms In most cases, an amount included in your income is taxable unless it is specifically exempted by law. Free 1040ez tax forms Income that is taxable must be reported on your return and is subject to tax. Free 1040ez tax forms Income that is nontaxable may have to be shown on your tax return but is not taxable. Free 1040ez tax forms Constructively received income. Free 1040ez tax forms   You are generally taxed on income that is available to you, regardless of whether it is actually in your possession. Free 1040ez tax forms    A valid check that you received or that was made available to you before the end of the tax year is considered income constructively received in that year, even if you do not cash the check or deposit it to your account until the next year. Free 1040ez tax forms For example, if the postal service tries to deliver a check to you on the last day of the tax year but you are not at home to receive it, you must include the amount in your income for that tax year. Free 1040ez tax forms If the check was mailed so that it could not possibly reach you until after the end of the tax year, and you otherwise could not get the funds before the end of the year, you include the amount in your income for the next tax year. Free 1040ez tax forms Assignment of income. Free 1040ez tax forms   Income received by an agent for you is income you constructively received in the year the agent received it. Free 1040ez tax forms If you agree by contract that a third party is to receive income for you, you must include the amount in your income when the third party receives it. Free 1040ez tax forms Example. Free 1040ez tax forms You and your employer agree that part of your salary is to be paid directly to one of your creditors. Free 1040ez tax forms You must include that amount in your income when your creditor receives it. Free 1040ez tax forms Prepaid income. Free 1040ez tax forms   In most cases, prepaid income, such as compensation for future services, is included in your income in the year you receive it. Free 1040ez tax forms However, if you use an accrual method of accounting, you can defer prepaid income you receive for services to be performed before the end of the next tax year. Free 1040ez tax forms In this case, you include the payment in your income as you earn it by performing the services. Free 1040ez tax forms Comments and suggestions. Free 1040ez tax forms   We welcome your comments about this publication and your suggestions for future editions. Free 1040ez tax forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free 1040ez tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free 1040ez tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free 1040ez tax forms   You can send your comments from www. Free 1040ez tax forms irs. Free 1040ez tax forms gov/formspubs/. Free 1040ez tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications. Free 1040ez tax forms ”   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 1040ez tax forms Ordering forms and publications. Free 1040ez tax forms   Visit www. Free 1040ez tax forms irs. Free 1040ez tax forms 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 1040ez tax forms Internal Revenue Service 1201 N. Free 1040ez tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free 1040ez tax forms   If you have a tax question, check the information available on IRS. Free 1040ez tax forms gov or call 1-800-829-1040. Free 1040ez tax forms We cannot answer tax questions sent to either of the above addresses. Free 1040ez tax forms Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 523 Selling Your Home 527 Residential Rental Property 541 Partnerships 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 559 Survivors, Executors, and Administrators 575 Pension and Annuity Income 915 Social Security and Equivalent Railroad Retirement Benefits 970 Tax Benefits for Education 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) 1040 U. Free 1040ez tax forms S. Free 1040ez tax forms Individual Income Tax Return 1040A U. Free 1040ez tax forms S. Free 1040ez tax forms Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Free 1040ez tax forms S. Free 1040ez tax forms Nonresident Alien Income Tax Return 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free 1040ez tax forms W-2 Wage and Tax Statement  See How To Get Tax Help , near the end of this publication, for information about getting these publications. Free 1040ez tax forms Prev  Up  Next   Home   More Online Publications