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H & R Block Free Tax Filing

H & r block free tax filing 5. H & r block free tax filing   Ministers and Church Employees Table of Contents Alternative Limit for Church Employees Changes to Includible Compensation for Most Recent Year of ServiceChanges to Includible Compensation Changes to Years of Service Self-employed ministers and church employees who participate in 403(b) plans generally follow the same rules as other 403(b) plan participants. H & r block free tax filing This means that if you are a self-employed minister or a church employee, your MAC generally is the lesser of: Your limit on annual additions, or Your limit on elective deferrals. H & r block free tax filing For most ministers and church employees, the limit on annual additions is figured without any changes. H & r block free tax filing This means that if you are a minister or church employee, your limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or Your includible compensation for your most recent year of service. H & r block free tax filing Although, in general, the same limit applies, church employees can choose an alternative limit and there are changes in how church employees, foreign missionaries, and self-employed ministers figure includible compensation for the most recent year of service. H & r block free tax filing This chapter will explain the alternative limit and the changes. H & r block free tax filing Who is a church employee?   A church employee is anyone who is an employee of a church or a convention or association of churches, including an employee of a tax-exempt organization controlled by or associated with a church or a convention or association of churches. H & r block free tax filing Alternative Limit for Church Employees If you are a church employee, you can choose to use $10,000 a year as your limit on annual additions, even if your annual additions computed under the general rule is less. H & r block free tax filing Total contributions over your lifetime under this choice cannot be more than $40,000. H & r block free tax filing Changes to Includible Compensation for Most Recent Year of Service There are two types of changes in determining includible compensation for the most recent year of service. H & r block free tax filing They are: Changes in how the includible compensation of foreign missionaries and self-employed ministers is figured, and A change to the years that are counted when figuring the most recent year of service for church employees and self-employed ministers. H & r block free tax filing Changes to Includible Compensation Includible compensation is figured differently for foreign missionaries and self-employed ministers. H & r block free tax filing Foreign missionary. H & r block free tax filing   If you are a foreign missionary, your includible compensation includes foreign earned income that may otherwise be excludable from your gross income under section 911. H & r block free tax filing   If you are a foreign missionary, and your adjusted gross income is $17,000 or less, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not in excess of $3,000. H & r block free tax filing   You are a foreign missionary if you are either a layperson or a duly ordained, commissioned, or licensed minister of a church and you meet both of the following requirements. H & r block free tax filing You are an employee of a church or convention or association of churches. H & r block free tax filing You are performing services for the church outside the United States. H & r block free tax filing Self-employed minister. H & r block free tax filing   If you are a self-employed minister, you are treated as an employee of a tax-exempt organization that is a qualified employer. H & r block free tax filing Your includible compensation is your net earnings from your ministry minus the contributions made to the retirement plan on your behalf and the deductible portion of your self-employment tax. H & r block free tax filing Changes to Years of Service Generally, only service with the employer who maintains your 403(b) account can be counted when figuring your limit on annual additions. H & r block free tax filing Church employees. H & r block free tax filing   If you are a church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. H & r block free tax filing Self-employed minister. H & r block free tax filing   If you are a self-employed minister, your years of service include full and part years during which you were self-employed. H & r block free tax filing Prev  Up  Next   Home   More Online Publications
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The H & R Block Free Tax Filing

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