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How To File An Extension For 2012 Taxes

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How To File An Extension For 2012 Taxes

How to file an extension for 2012 taxes 9. How to file an extension for 2012 taxes   Figuring Net Profit or Loss Table of Contents Introduction Net Operating Losses (NOLs) Not-for-Profit Activities Introduction After figuring your business income and expenses, you are ready to figure the net profit or net loss from your business. How to file an extension for 2012 taxes You do this by subtracting business expenses from business income. How to file an extension for 2012 taxes If your expenses are less than your income, the difference is net profit and becomes part of your income on page 1 of Form 1040. How to file an extension for 2012 taxes If your expenses are more than your income, the difference is a net loss. How to file an extension for 2012 taxes You usually can deduct it from gross income on page 1 of Form 1040. How to file an extension for 2012 taxes But in some situations your loss is limited. How to file an extension for 2012 taxes This chapter briefly explains two of those situations. How to file an extension for 2012 taxes Other situations that may limit your loss are explained in the Instructions for Schedule C, line G and line 32. How to file an extension for 2012 taxes If you have more than one business, you must figure your net profit or loss for each business on a separate Schedule C. How to file an extension for 2012 taxes Net Operating Losses (NOLs) If your deductions for the year are more than your income for the year (line 41 of your Form 1040 is a negative number), you may have a net operating loss (NOL). How to file an extension for 2012 taxes You can use an NOL by deducting it from your income in another year or years. How to file an extension for 2012 taxes Examples of typical losses that may produce an NOL include, but are not limited to, losses incurred from the following. How to file an extension for 2012 taxes Your trade or business. How to file an extension for 2012 taxes Your work as an employee (unreimbursed employee business expenses). How to file an extension for 2012 taxes A casualty or theft. How to file an extension for 2012 taxes Moving expenses. How to file an extension for 2012 taxes Rental property. How to file an extension for 2012 taxes A loss from operating a business is the most common reason for an NOL. How to file an extension for 2012 taxes For details about NOLs, see Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. How to file an extension for 2012 taxes It explains how to figure an NOL, when to use it, how to claim an NOL deduction, and how to figure an NOL carryover. How to file an extension for 2012 taxes Not-for-Profit Activities If you do not carry on your business to make a profit, there is a limit on the deductions you can take. How to file an extension for 2012 taxes You cannot use a loss from the activity to offset other income. How to file an extension for 2012 taxes Activities you do as a hobby, or mainly for sport or recreation, come under this limit. How to file an extension for 2012 taxes For details about not-for-profit activities, see chapter 1 in Publication 535, Business Expenses. How to file an extension for 2012 taxes That chapter explains how to determine whether your activity is carried on to make a profit and how to figure the amount of loss you can deduct. How to file an extension for 2012 taxes Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Severe Storms, Straight-line Winds and Flooding in Illinois

Updated 7/03/2013 to include Putnam and Warren counties.

Updated 5/31/2013 to include Brown, Calhoun, Clark,  Douglas, Henry, Pike, Whiteside, and Winnebago counties.

Updated 5/23/2013 to include Bureau, Crawford, Henderson, Knox, Livingston, Marshall, Mason, McDonough, Peoria, Rock Island, Schuyler, Stark, Tazewell and Woodford counties.

IL/KS/MO 2013-28, May. 14, 2013

CHICAGO — Victims of severe storms, straight-line winds, and flooding that began on April 16, 2013 in parts of Illinois may qualify for tax relief from the Internal Revenue Service.

The President has declared Brown, Bureau, Calhoun, Clark, Cook, Crawford, DeKalb, Douglas, DuPage, Fulton, Grundy, Henderson, Henry, Kane, Kendall, Knox, Lake, LaSalle, Livingston, Marshall, Mason, McDonough, McHenry, Peoria, Pike, Putnam, Rock Island, Schuyler, Stark, Tazewell,  Warren, Whiteside, Will, Winnebago and Woodford  counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after April 16, and on or before July 1, have been postponed to July 1, 2013. This includes the June 17 deadline for second quarter estimated tax payments.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after April 16, and on or before May 1, as long as the deposits are made by May 1, 2013.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until July 1 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after April 16 and on or before July 1.

The IRS also gives affected taxpayers until July 1 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after April 16 and on or before July 1.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after April 16 and on or before May 1provided the taxpayer makes these deposits by May 1.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Illinois/Severe Storms, Straight-line Winds, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

 

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

 

Page Last Reviewed or Updated: 03-Jul-2013

The How To File An Extension For 2012 Taxes

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