Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

My Turbotax

Irs Extention FormHr Block 1040x2011 Tax Filing DeadlineIrs 1040x InstructionsWww State Tax FormsHow To File 2012 State TaxesWhere To Get State Tax FormsFree Tax UsaIrs Form 1040ez 2013State Efile2011 Tax Forms FederalHow Much Does H And R Block Charge For TaxesFiling 2010 TaxesFree Tax H&r Block1040 Ez FormState Free Tax ReturnHow To File 1040xInstructionsIndividual Income Tax Return Resident 2012 N112010 Federal Income Tax FormsFile 2009 Taxes TurbotaxIrs 1040ez 2012Irs Short FormIrs Free E File 2011Tax Cut 2011 Software1040 Tax Forms For 2012Amend Taxes OnlineCan I File 2012 Taxes In 2013Free Tax 2011Free State E File Tax ReturnIrs Free Tax1040ez Tax BookletFree Downloadable Irs Tax FormsIrs Instructions 1040ez 2012How To File An Amended 2011 Tax ReturnTax Act 2012 Free DownloadFiling An Amended Tax ReturnIrs ComTax 1040ezFree State Tax Return Forms

My Turbotax

My turbotax 4. My turbotax   Foreign Earned Income and Housing: Exclusion – Deduction Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Who Qualifies for the Exclusions and the Deduction? RequirementsTax Home in Foreign Country Bona Fide Residence Test Physical Presence Test Waiver of Time Requirements U. My turbotax S. My turbotax Travel Restrictions Foreign Earned Income Foreign Earned Income ExclusionLimit on Excludable Amount Choosing the Exclusion Foreign Housing Exclusion and DeductionHousing Amount Foreign Housing Exclusion Foreign Housing Deduction Married Couples Form 2555 and Form 2555-EZForm 2555-EZ Form 2555 Topics - This chapter discusses: Who qualifies for the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, The requirements that must be met to claim either exclusion or the deduction, How to figure the foreign earned income exclusion, and How to figure the foreign housing exclusion and the foreign housing deduction. My turbotax Useful Items - You may want to see: Publication 519 U. My turbotax S. My turbotax Tax Guide for Aliens 570 Tax Guide for Individuals With Income from U. My turbotax S. My turbotax Possessions 596 Earned Income Credit (EIC) Form (and Instructions) 1040X Amended U. My turbotax S. My turbotax Individual Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion See chapter 7 for information about getting these publications and forms. My turbotax Who Qualifies for the Exclusions and the Deduction? If you meet certain requirements, you may qualify for the foreign earned income and foreign housing exclusions and the foreign housing deduction. My turbotax If you are a U. My turbotax S. My turbotax citizen or a resident alien of the United States and you live abroad, you are taxed on your worldwide income. My turbotax However, you may qualify to exclude from income up to $97,600 of your foreign earnings. My turbotax In addition, you can exclude or deduct certain foreign housing amounts. My turbotax See Foreign Earned Income Exclusion and Foreign Housing Exclusion and Deduction, later. My turbotax You also may be entitled to exclude from income the value of meals and lodging provided to you by your employer. My turbotax See Exclusion of Meals and Lodging, later. My turbotax Requirements To claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, you must meet all three of the following requirements. My turbotax Your tax home must be in a foreign country. My turbotax You must have foreign earned income. My turbotax You must be one of the following. My turbotax A U. My turbotax S. My turbotax citizen who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. My turbotax A U. My turbotax S. My turbotax resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect and who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. My turbotax A U. My turbotax S. My turbotax citizen or a U. My turbotax S. My turbotax resident alien who is physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months. My turbotax See Publication 519 to find out if you are a U. My turbotax S. My turbotax resident alien for tax purposes and whether you keep that alien status when you temporarily work abroad. My turbotax If you are a nonresident alien married to a U. My turbotax S. My turbotax citizen or resident alien, and both you and your spouse choose to treat you as a resident alien, you are a resident alien for tax purposes. My turbotax For information on making the choice, see the discussion in chapter 1 under Nonresident Alien Spouse Treated as a Resident . My turbotax Waiver of minimum time requirements. My turbotax   The minimum time requirements for bona fide residence and physical presence can be waived if you must leave a foreign country because of war, civil unrest, or similar adverse conditions in that country. My turbotax This is fully explained under Waiver of Time Requirements , later. My turbotax   See Figure 4-A and information in this chapter to determine if you are eligible to claim either exclusion or the deduction. My turbotax Tax Home in Foreign Country To qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, your tax home must be in a foreign country throughout your period of bona fide residence or physical presence abroad. My turbotax Bona fide residence and physical presence are explained later. My turbotax Tax Home Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. My turbotax Your tax home is the place where you are permanently or indefinitely engaged to work as an employee or self-employed individual. My turbotax Having a “tax home” in a given location does not necessarily mean that the given location is your residence or domicile for tax purposes. My turbotax If you do not have a regular or main place of business because of the nature of your work, your tax home may be the place where you regularly live. My turbotax If you have neither a regular or main place of business nor a place where you regularly live, you are considered an itinerant and your tax home is wherever you work. My turbotax You are not considered to have a tax home in a foreign country for any period in which your abode is in the United States. My turbotax However, your abode is not necessarily in the United States while you are temporarily in the United States. My turbotax Your abode is also not necessarily in the United States merely because you maintain a dwelling in the United States, whether or not your spouse or dependents use the dwelling. My turbotax “Abode” has been variously defined as one's home, habitation, residence, domicile, or place of dwelling. My turbotax It does not mean your principal place of business. My turbotax “Abode” has a domestic rather than a vocational meaning and does not mean the same as “tax home. My turbotax ” The location of your abode often will depend on where you maintain your economic, family, and personal ties. My turbotax Example 1. My turbotax You are employed on an offshore oil rig in the territorial waters of a foreign country and work a 28-day on/28-day off schedule. My turbotax You return to your family residence in the United States during your off periods. My turbotax You are considered to have an abode in the United States and do not satisfy the tax home test in the foreign country. My turbotax You cannot claim either of the exclusions or the housing deduction. My turbotax Example 2. My turbotax For several years, you were a marketing executive with a producer of machine tools in Toledo, Ohio. My turbotax In November of last year, your employer transferred you to London, England, for a minimum of 18 months to set up a sales operation for Europe. My turbotax Before you left, you distributed business cards showing your business and home addresses in London. My turbotax You kept ownership of your home in Toledo but rented it to another family. My turbotax You placed your car in storage. My turbotax In November of last year, you moved your spouse, children, furniture, and family pets to a home your employer rented for you in London. My turbotax Shortly after moving, you leased a car and you and your spouse got British driving licenses. My turbotax Your entire family got library cards for the local public library. My turbotax You and your spouse opened bank accounts with a London bank and secured consumer credit. My turbotax You joined a local business league and both you and your spouse became active in the neighborhood civic association and worked with a local charity. My turbotax Your abode is in London for the time you live there. My turbotax You satisfy the tax home test in the foreign country. My turbotax Please click here for the text description of the image. My turbotax Figure 4–A Can I Claim the Exclusion or Deduction? Temporary or Indefinite Assignment The location of your tax home often depends on whether your assignment is temporary or indefinite. My turbotax If you are temporarily absent from your tax home in the United States on business, you may be able to deduct your away-from-home expenses (for travel, meals, and lodging), but you would not qualify for the foreign earned income exclusion. My turbotax If your new work assignment is for an indefinite period, your new place of employment becomes your tax home and you would not be able to deduct any of the related expenses that you have in the general area of this new work assignment. My turbotax If your new tax home is in a foreign country and you meet the other requirements, your earnings may qualify for the foreign earned income exclusion. My turbotax If you expect your employment away from home in a single location to last, and it does last, for 1 year or less, it is temporary unless facts and circumstances indicate otherwise. My turbotax If you expect it to last for more than 1 year, it is indefinite. My turbotax If you expect it to last for 1 year or less, but at some later date you expect it to last longer than 1 year, it is temporary (in the absence of facts and circumstances indicating otherwise) until your expectation changes. My turbotax Once your expectation changes, it is indefinite. My turbotax Foreign Country To meet the bona fide residence test or the physical presence test, you must live in or be present in a foreign country. My turbotax A foreign country includes any territory under the sovereignty of a government other than that of the United States. My turbotax The term “foreign country” includes the country's airspace and territorial waters, but not international waters and the airspace above them. My turbotax It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. My turbotax The term “foreign country” does not include Antarctica or U. My turbotax S. My turbotax possessions such as Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, the U. My turbotax S. My turbotax Virgin Islands, and Johnston Island. My turbotax For purposes of the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, the terms “foreign,” “abroad,” and “overseas” refer to areas outside the United States and those areas listed or described in the previous sentence. My turbotax American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residence or presence in a U. My turbotax S. My turbotax possession does not qualify you for the foreign earned income exclusion. My turbotax You may, however, qualify for an exclusion of your possession income on your U. My turbotax S. My turbotax return. My turbotax American Samoa. My turbotax   There is a possession exclusion available to individuals who are bona fide residents of American Samoa for the entire tax year. My turbotax Gross income from sources within American Samoa may be eligible for this exclusion. My turbotax Income that is effectively connected with the conduct of a trade or business within American Samoa also may be eligible for this exclusion. My turbotax Use Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, to figure the exclusion. My turbotax Guam and the Commonwealth of the Northern Mariana Islands. My turbotax   An exclusion will be available to residents of Guam and the Commonwealth of the Northern Mariana Islands if, and when, new implementation agreements take effect between the United States and those possessions. My turbotax   For more information, see Publication 570. My turbotax Puerto Rico and U. My turbotax S. My turbotax Virgin Islands Residents of Puerto Rico and the U. My turbotax S. My turbotax Virgin Islands cannot claim the foreign earned income exclusion or the foreign housing exclusion. My turbotax Puerto Rico. My turbotax   Generally, if you are a U. My turbotax S. My turbotax citizen who is a bona fide resident of Puerto Rico for the entire tax year, you are not subject to U. My turbotax S. My turbotax tax on income from Puerto Rican sources. My turbotax This does not include amounts paid for services performed as an employee of the United States. My turbotax However, you are subject to U. My turbotax S. My turbotax tax on your income from sources outside Puerto Rico. My turbotax In figuring your U. My turbotax S. My turbotax tax, you cannot deduct expenses allocable to income not subject to tax. My turbotax Bona Fide Residence Test You meet the bona fide residence test if you are a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. My turbotax You can use the bona fide residence test to qualify for the exclusions and the deduction only if you are either: A U. My turbotax S. My turbotax citizen, or A U. My turbotax S. My turbotax resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect. My turbotax You do not automatically acquire bona fide resident status merely by living in a foreign country or countries for 1 year. My turbotax If you go to a foreign country to work on a particular job for a specified period of time, you ordinarily will not be regarded as a bona fide resident of that country even though you work there for 1 tax year or longer. My turbotax The length of your stay and the nature of your job are only two of the factors to be considered in determining whether you meet the bona fide residence test. My turbotax Bona fide residence. My turbotax   To meet the bona fide residence test, you must have established a bona fide residence in a foreign country. My turbotax   Your bona fide residence is not necessarily the same as your domicile. My turbotax Your domicile is your permanent home, the place to which you always return or intend to return. My turbotax Example. My turbotax You could have your domicile in Cleveland, Ohio, and a bona fide residence in Edinburgh, Scotland, if you intend to return eventually to Cleveland. My turbotax The fact that you go to Scotland does not automatically make Scotland your bona fide residence. My turbotax If you go there as a tourist, or on a short business trip, and return to the United States, you have not established bona fide residence in Scotland. My turbotax But if you go to Scotland to work for an indefinite or extended period and you set up permanent quarters there for yourself and your family, you probably have established a bona fide residence in a foreign country, even though you intend to return eventually to the United States. My turbotax You are clearly not a resident of Scotland in the first instance. My turbotax However, in the second, you are a resident because your stay in Scotland appears to be permanent. My turbotax If your residency is not as clearly defined as either of these illustrations, it may be more difficult to decide whether you have established a bona fide residence. My turbotax Determination. My turbotax   Questions of bona fide residence are determined according to each individual case, taking into account factors such as your intention, the purpose of your trip, and the nature and length of your stay abroad. My turbotax   To meet the bona fide residence test, you must show the Internal Revenue Service (IRS) that you have been a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. My turbotax The IRS decides whether you are a bona fide resident of a foreign country largely on the basis of facts you report on Form 2555. My turbotax IRS cannot make this determination until you file Form 2555. My turbotax Statement to foreign authorities. My turbotax   You are not considered a bona fide resident of a foreign country if you make a statement to the authorities of that country that you are not a resident of that country, and the authorities: Hold that you are not subject to their income tax laws as a resident, or Have not made a final decision on your status. My turbotax Special agreements and treaties. My turbotax   An income tax exemption provided in a treaty or other international agreement will not in itself prevent you from being a bona fide resident of a foreign country. My turbotax Whether a treaty prevents you from becoming a bona fide resident of a foreign country is determined under all provisions of the treaty, including specific provisions relating to residence or privileges and immunities. My turbotax Example 1. My turbotax You are a U. My turbotax S. My turbotax citizen employed in the United Kingdom by a U. My turbotax S. My turbotax employer under contract with the U. My turbotax S. My turbotax Armed Forces. My turbotax You are not subject to the North Atlantic Treaty Status of Forces Agreement. My turbotax You may be a bona fide resident of the United Kingdom. My turbotax Example 2. My turbotax You are a U. My turbotax S. My turbotax citizen in the United Kingdom who qualifies as an “employee” of an armed service or as a member of a “civilian component” under the North Atlantic Treaty Status of Forces Agreement. My turbotax You are not a bona fide resident of the United Kingdom. My turbotax Example 3. My turbotax You are a U. My turbotax S. My turbotax citizen employed in Japan by a U. My turbotax S. My turbotax employer under contract with the U. My turbotax S. My turbotax Armed Forces. My turbotax You are subject to the agreement of the Treaty of Mutual Cooperation and Security between the United States and Japan. My turbotax Being subject to the agreement does not make you a bona fide resident of Japan. My turbotax Example 4. My turbotax You are a U. My turbotax S. My turbotax citizen employed as an “official” by the United Nations in Switzerland. My turbotax You are exempt from Swiss taxation on the salary or wages paid to you by the United Nations. My turbotax This does not prevent you from being a bona fide resident of Switzerland. My turbotax Effect of voting by absentee ballot. My turbotax   If you are a U. My turbotax S. My turbotax citizen living abroad, you can vote by absentee ballot in any election held in the United States without risking your status as a bona fide resident of a foreign country. My turbotax   However, if you give information to the local election officials about the nature and length of your stay abroad that does not match the information you give for the bona fide residence test, the information given in connection with absentee voting will be considered in determining your status, but will not necessarily be conclusive. My turbotax Uninterrupted period including entire tax year. My turbotax   To meet the bona fide residence test, you must reside in a foreign country or countries for an uninterrupted period that includes an entire tax year. My turbotax An entire tax year is from January 1 through December 31 for taxpayers who file their income tax returns on a calendar year basis. My turbotax   During the period of bona fide residence in a foreign country, you can leave the country for brief or temporary trips back to the United States or elsewhere for vacation or business. My turbotax To keep your status as a bona fide resident of a foreign country, you must have a clear intention of returning from such trips, without unreasonable delay, to your foreign residence or to a new bona fide residence in another foreign country. My turbotax Example 1. My turbotax You arrived with your family in Lisbon, Portugal, on November 1, 2011. My turbotax Your assignment is indefinite, and you intend to live there with your family until your company sends you to a new post. My turbotax You immediately established residence there. My turbotax You spent April of 2012 at a business conference in the United States. My turbotax Your family stayed in Lisbon. My turbotax Immediately following the conference, you returned to Lisbon and continued living there. My turbotax On January 1, 2013, you completed an uninterrupted period of residence for a full tax year (2012), and you meet the bona fide residence test. My turbotax Example 2. My turbotax Assume the same facts as in Example 1, except that you transferred back to the United States on December 13, 2012. My turbotax You would not meet the bona fide residence test because your bona fide residence in the foreign country, although it lasted more than a year, did not include a full tax year. My turbotax You may, however, qualify for the foreign earned income exclusion or the housing exclusion or deduction under the physical presence test (discussed later). My turbotax Bona fide resident for part of a year. My turbotax   Once you have established bona fide residence in a foreign country for an uninterrupted period that includes an entire tax year, you are a bona fide resident of that country for the period starting with the date you actually began the residence and ending with the date you abandon the foreign residence. My turbotax Your period of bona fide residence can include an entire tax year plus parts of 2 other tax years. My turbotax Example. My turbotax You were a bona fide resident of Singapore from March 1, 2011, through September 14, 2013. My turbotax On September 15, 2013, you returned to the United States. My turbotax Since you were a bona fide resident of a foreign country for all of 2012, you were also a bona fide resident of a foreign country from March 1, 2011, through the end of 2011 and from January 1, 2013, through September 14, 2013. My turbotax Reassignment. My turbotax   If you are assigned from one foreign post to another, you may or may not have a break in foreign residence between your assignments, depending on the circumstances. My turbotax Example 1. My turbotax You were a resident of Pakistan from October 1, 2012, through November 30, 2013. My turbotax On December 1, 2013, you and your family returned to the United States to wait for an assignment to another foreign country. My turbotax Your household goods also were returned to the United States. My turbotax Your foreign residence ended on November 30, 2013, and did not begin again until after you were assigned to another foreign country and physically entered that country. My turbotax Since you were not a bona fide resident of a foreign country for the entire tax year of 2012 or 2013 you do not meet the bona fide residence test in either year. My turbotax You may, however, qualify for the foreign earned income exclusion or the housing exclusion or deduction under the physical presence test, discussed later. My turbotax Example 2. My turbotax Assume the same facts as in Example 1, except that upon completion of your assignment in Pakistan you were given a new assignment to Turkey. My turbotax On December 1, 2013, you and your family returned to the United States for a month's vacation. My turbotax On January 2, 2014, you arrived in Turkey for your new assignment. My turbotax Because you did not interrupt your bona fide residence abroad, you meet the bona fide residence test. My turbotax Physical Presence Test You meet the physical presence test if you are physically present in a foreign country or countries 330 full days during a period of 12 consecutive months. My turbotax The 330 days do not have to be consecutive. My turbotax Any U. My turbotax S. My turbotax citizen or resident alien can use the physical presence test to qualify for the exclusions and the deduction. My turbotax The physical presence test is based only on how long you stay in a foreign country or countries. My turbotax This test does not depend on the kind of residence you establish, your intentions about returning, or the nature and purpose of your stay abroad. My turbotax 330 full days. My turbotax   Generally, to meet the physical presence test, you must be physically present in a foreign country or countries for at least 330 full days during a 12-month period. My turbotax You can count days you spent abroad for any reason. My turbotax You do not have to be in a foreign country only for employment purposes. My turbotax You can be on vacation. My turbotax   You do not meet the physical presence test if illness, family problems, a vacation, or your employer's orders cause you to be present for less than the required amount of time. My turbotax Exception. My turbotax   You can be physically present in a foreign country or countries for less than 330 full days and still meet the physical presence test if you are required to leave a country because of war or civil unrest. My turbotax See Waiver of Time Requirements, later. My turbotax Full day. My turbotax   A full day is a period of 24 consecutive hours, beginning at midnight. My turbotax Travel. My turbotax    When you leave the United States to go directly to a foreign country or when you return directly to the United States from a foreign country, the time you spend on or over international waters does not count toward the 330-day total. My turbotax Example. My turbotax You leave the United States for France by air on June 10. My turbotax You arrive in France at 9:00 a. My turbotax m. My turbotax on June 11. My turbotax Your first full day of physical presence in France is June 12. My turbotax Passing over foreign country. My turbotax   If, in traveling from the United States to a foreign country, you pass over a foreign country before midnight of the day you leave, the first day you can count toward the 330-day total is the day following the day you leave the United States. My turbotax Example. My turbotax You leave the United States by air at 9:30 a. My turbotax m. My turbotax on June 10 to travel to Kenya. My turbotax You pass over western Africa at 11:00 p. My turbotax m. My turbotax on June 10 and arrive in Kenya at 12:30 a. My turbotax m. My turbotax on June 11. My turbotax Your first full day in a foreign country is June 11. My turbotax Change of location. My turbotax   You can move about from one place to another in a foreign country or to another foreign country without losing full days. My turbotax If any part of your travel is not within any foreign country and takes less than 24 hours, you are considered to be in a foreign country during that part of travel. My turbotax Example 1. My turbotax You leave Ireland by air at 11:00 p. My turbotax m. My turbotax on July 6 and arrive in Sweden at 5:00 a. My turbotax m. My turbotax on July 7. My turbotax Your trip takes less than 24 hours and you lose no full days. My turbotax Example 2. My turbotax You leave Norway by ship at 10:00 p. My turbotax m. My turbotax on July 6 and arrive in Portugal at 6:00 a. My turbotax m. My turbotax on July 8. My turbotax Since your travel is not within a foreign country or countries and the trip takes more than 24 hours, you lose as full days July 6, 7, and 8. My turbotax If you remain in Portugal, your next full day in a foreign country is July 9. My turbotax In United States while in transit. My turbotax   If you are in transit between two points outside the United States and are physically present in the United States for less than 24 hours, you are not treated as present in the United States during the transit. My turbotax You are treated as traveling over areas not within any foreign country. My turbotax    Please click here for the text description of the image. My turbotax Figure 4-B How to figure the 12-month period. My turbotax   There are four rules you should know when figuring the 12-month period. My turbotax Your 12-month period can begin with any day of the month. My turbotax It ends the day before the same calendar day, 12 months later. My turbotax Your 12-month period must be made up of consecutive months. My turbotax Any 12-month period can be used if the 330 days in a foreign country fall within that period. My turbotax You do not have to begin your 12-month period with your first full day in a foreign country or end it with the day you leave. My turbotax You can choose the 12-month period that gives you the greatest exclusion. My turbotax In determining whether the 12-month period falls within a longer stay in the foreign country, 12-month periods can overlap one another. My turbotax Example 1. My turbotax You are a construction worker who works on and off in a foreign country over a 20-month period. My turbotax You might pick up the 330 full days in a 12-month period only during the middle months of the time you work in the foreign country because the first few and last few months of the 20-month period are broken up by long visits to the United States. My turbotax Example 2. My turbotax You work in New Zealand for a 20-month period from January 1, 2012, through August 31, 2013, except that you spend 28 days in February 2012 and 28 days in February 2013 on vacation in the United States. My turbotax You are present in New Zealand for at least 330 full days during each of the following two 12-month periods: January 1, 2012 – December 31, 2012 and September 1, 2012 – August 31, 2013. My turbotax By overlapping the 12-month periods in this way, you meet the physical presence test for the whole 20-month period. My turbotax See Figure 4-B, on the previous page. My turbotax Waiver of Time Requirements Both the bona fide residence test and the physical presence test contain minimum time requirements. My turbotax The minimum time requirements can be waived, however, if you must leave a foreign country because of war, civil unrest, or similar adverse conditions in that country. My turbotax You must be able to show that you reasonably could have expected to meet the minimum time requirements if not for the adverse conditions. My turbotax To qualify for the waiver, you must actually have your tax home in the foreign country and be a bona fide resident of, or be physically present in, the foreign country on or before the beginning date of the waiver. My turbotax Early in 2014, the IRS will publish in the Internal Revenue Bulletin a list of the only countries that qualify for the waiver for 2013 and the effective dates. My turbotax If you left one of the countries on or after the date listed for each country, you can meet the bona fide residence test or physical presence test for 2013 without meeting the minimum time requirement. My turbotax However, in figuring your exclusion, the number of your qualifying days of bona fide residence or physical presence includes only days of actual residence or presence within the country. My turbotax U. My turbotax S. My turbotax Travel Restrictions If you are present in a foreign country in violation of U. My turbotax S. My turbotax law, you will not be treated as a bona fide resident of a foreign country or as physically present in a foreign country while you are in violation of the law. My turbotax Income that you earn from sources within such a country for services performed during a period of violation does not qualify as foreign earned income. My turbotax Your housing expenses within that country (or outside that country for housing your spouse or dependents) while you are in violation of the law cannot be included in figuring your foreign housing amount. My turbotax For 2013, the only country to which travel restrictions applied was Cuba. My turbotax The restrictions applied for the entire year. My turbotax However, individuals working at the U. My turbotax S. My turbotax Naval Base at Guantanamo Bay in Cuba are not in violation of U. My turbotax S. My turbotax law. My turbotax Personal service income earned by individuals at the base is eligible for the foreign earned income exclusion provided the other requirements are met. My turbotax Foreign Earned Income To claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, you must have foreign earned income. My turbotax Foreign earned income generally is income you receive for services you perform during a period in which you meet both of the following requirements. My turbotax Your tax home is in a foreign country. My turbotax You meet either the bona fide residence test or the physical presence test. My turbotax To determine whether your tax home is in a foreign country, see Tax Home in Foreign Country, earlier. My turbotax To determine whether you meet either the bona fide residence test or the physical presence test, see Bona Fide Residence Test and Physical Presence Test, earlier. My turbotax Foreign earned income does not include the following amounts. My turbotax The value of meals and lodging that you exclude from your income because the meals and lodging were furnished for the convenience of your employer. My turbotax Pension or annuity payments you receive, including social security benefits (see Pensions and annuities, later). My turbotax Pay you receive as an employee of the U. My turbotax S. My turbotax Government. My turbotax (See U. My turbotax S. My turbotax Government Employees, later. My turbotax ) Amounts you include in your income because of your employer's contributions to a nonexempt employee trust or to a nonqualified annuity contract. My turbotax Any unallowable moving expense deduction that you choose to recapture as explained under Moving Expense Attributable to Foreign Earnings in 2 Years in chapter 5. My turbotax Payments you receive after the end of the tax year following the tax year in which you performed the services that earned the income. My turbotax Earned income. My turbotax   This is pay for personal services performed, such as wages, salaries, or professional fees. My turbotax The list that follows classifies many types of income into three categories. My turbotax The column headed Variable Income lists income that may fall into either the earned income category, the unearned income category, or partly into both. My turbotax For more information on earned and unearned income, see Earned and Unearned Income, later. My turbotax Earned Income Unearned Income Variable Income Salaries and wages Dividends Business profits Commissions Interest Royalties Bonuses Capital gains Rents Professional fees Gambling winnings Scholarships and fellowships Tips Alimony     Social security benefits     Pensions     Annuities     In addition to the types of earned income listed, certain noncash income and allowances or reimbursements are considered earned income. My turbotax Noncash income. My turbotax   The fair market value of property or facilities provided to you by your employer in the form of lodging, meals, or use of a car is earned income. My turbotax Allowances or reimbursements. My turbotax   Earned income includes allowances or reimbursements you receive, such as the following amounts. My turbotax    Cost-of-living allowances. My turbotax Overseas differential. My turbotax Family allowance. My turbotax Reimbursement for education or education allowance. My turbotax Home leave allowance. My turbotax Quarters allowance. My turbotax Reimbursement for moving or moving allowance (unless excluded from income as discussed later in Reimbursement of employee expenses under Earned and Unearned Income). My turbotax Source of Earned Income The source of your earned income is the place where you perform the services for which you received the income. My turbotax Foreign earned income is income you receive for working in a foreign country. My turbotax Where or how you are paid has no effect on the source of the income. My turbotax For example, income you receive for work done in Austria is income from a foreign source even if the income is paid directly to your bank account in the United States and your employer is located in New York City. My turbotax Example. My turbotax You are a U. My turbotax S. My turbotax citizen, a bona fide resident of Canada, and working as a mining engineer. My turbotax Your salary is $76,800 per year. My turbotax You also receive a $6,000 cost-of-living allowance, and a $6,000 education allowance. My turbotax Your employment contract did not indicate that you were entitled to these allowances only while outside the United States. My turbotax Your total income is $88,800. My turbotax You work a 5-day week, Monday through Friday. My turbotax After subtracting your vacation, you have a total of 240 workdays in the year. My turbotax You worked in the United States during the year for 6 weeks (30 workdays). My turbotax The following shows how to figure the part of your income that is for work done in Canada during the year. My turbotax   Number of days worked in Canada during the year (210) × Total income ($88,800) = $77,700     Number of days of work during the year for which payment was made (240)   Your foreign source earned income is $77,700. My turbotax Earned and Unearned Income Earned income was defined earlier as pay for personal services performed. My turbotax Some types of income are not easily identified as earned or unearned income. My turbotax Some of these types of income are further explained here. My turbotax Income from a sole proprietorship or partnership. My turbotax   Income from a business in which capital investment is an important part of producing the income may be unearned income. My turbotax If you are a sole proprietor or partner and your personal services are also an important part of producing the income, the part of the income that represents the value of your personal services will be treated as earned income. My turbotax Capital a factor. My turbotax   If capital investment is an important part of producing income, no more than 30% of your share of the net profits of the business is earned income. My turbotax   If you have no net profits, the part of your gross profit that represents a reasonable allowance for personal services actually performed is considered earned income. My turbotax Because you do not have a net profit, the 30% limit does not apply. My turbotax Example 1. My turbotax You are a U. My turbotax S. My turbotax citizen and meet the bona fide residence test. My turbotax You invest in a partnership based in Cameroon that is engaged solely in selling merchandise outside the United States. My turbotax You perform no services for the partnership. My turbotax At the end of the tax year, your share of the net profits is $80,000. My turbotax The entire $80,000 is unearned income. My turbotax Example 2. My turbotax Assume that in Example 1 you spend time operating the business. My turbotax Your share of the net profits is $80,000; 30% of your share of the profits is $24,000. My turbotax If the value of your services for the year is $15,000, your earned income is limited to the value of your services, $15,000. My turbotax Capital not a factor. My turbotax   If capital is not an income-producing factor and personal services produce the business income, the 30% rule does not apply. My turbotax The entire amount of business income is earned income. My turbotax Example. My turbotax You and Lou Green are management consultants and operate as equal partners in performing services outside the United States. My turbotax Because capital is not an income- producing factor, all the income from the partnership is considered earned income. My turbotax Income from a corporation. My turbotax   The salary you receive from a corporation is earned income only if it represents a reasonable allowance as compensation for work you do for the corporation. My turbotax Any amount over what is considered a reasonable salary is unearned income. My turbotax Example 1. My turbotax You are a U. My turbotax S. My turbotax citizen and an officer and stockholder of a corporation in Honduras. My turbotax You perform no work or service of any kind for the corporation. My turbotax During the tax year you receive a $10,000 “salary” from the corporation. My turbotax The $10,000 clearly is not for personal services and is unearned income. My turbotax Example 2. My turbotax You are a U. My turbotax S. My turbotax citizen and work full time as secretary-treasurer of your corporation. My turbotax During the tax year you receive $100,000 as salary from the corporation. My turbotax If $80,000 is a reasonable allowance as pay for the work you did, then $80,000 is earned income. My turbotax Stock options. My turbotax   You may have earned income if you disposed of stock that you got by exercising a stock option granted to you under an employee stock purchase plan. My turbotax   If your gain on the disposition of stock you got by exercising an option is treated as capital gain, your gain is unearned income. My turbotax   However, if you disposed of the stock less than 2 years after you were granted the option or less than 1 year after you got the stock, part of the gain on the disposition may be earned income. My turbotax It is considered received in the year you disposed of the stock and earned in the year you performed the services for which you were granted the option. My turbotax Any part of the earned income that is due to work you did outside the United States is foreign earned income. My turbotax   See Publication 525, Taxable and Nontaxable Income, for a discussion of the treatment of stock options. My turbotax Pensions and annuities. My turbotax    For purposes of the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, amounts received as pensions or annuities are unearned income. My turbotax Royalties. My turbotax   Royalties from the leasing of oil and mineral lands and patents generally are a form of rent or dividends and are unearned income. My turbotax   Royalties received by a writer are earned income if they are received: For the transfer of property rights of the writer in the writer's product, or Under a contract to write a book or series of articles. My turbotax Rental income. My turbotax   Generally, rental income is unearned income. My turbotax If you perform personal services in connection with the production of rent, up to 30% of your net rental income can be considered earned income. My turbotax Example. My turbotax Larry Smith, a U. My turbotax S. My turbotax citizen living in Australia, owns and operates a rooming house in Sydney. My turbotax If he is operating the rooming house as a business that requires capital and personal services, he can consider up to 30% of net rental income as earned income. My turbotax On the other hand, if he just owns the rooming house and performs no personal services connected with its operation, except perhaps making minor repairs and collecting rents, none of his net income from the house is considered earned income. My turbotax It is all unearned income. My turbotax Professional fees. My turbotax   If you are engaged in a professional occupation (such as a doctor or lawyer), all fees received in the performance of these services are earned income. My turbotax Income of an artist. My turbotax   Income you receive from the sale of paintings you created is earned income. My turbotax Scholarships and fellowships. My turbotax   Any portion of a scholarship or fellowship grant that is paid to you for teaching, research or other services is considered earned income if you must include it in your gross income. My turbotax If the payer of the grant is required to provide you with a Form W-2, Wage and Tax Statement, these amounts will be listed as wages. My turbotax    Certain scholarship and fellowship income may be exempt under other provisions. My turbotax See Publication 970, Tax Benefits for Education, chapter 1. My turbotax Use of employer's property or facilities. My turbotax   If you receive fringe benefits in the form of the right to use your employer's property or facilities, the fair market value of that right is earned income. My turbotax Fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being required to buy or sell, and both having reasonable knowledge of all the necessary facts. My turbotax Example. My turbotax You are privately employed and live in Japan all year. My turbotax You are paid a salary of $6,000 a month. My turbotax You live rent-free in a house provided by your employer that has a fair rental value of $3,000 a month. My turbotax The house is not provided for your employer's convenience. My turbotax You report on the calendar-year, cash basis. My turbotax You received $72,000 salary from foreign sources plus $36,000 fair rental value of the house, or a total of $108,000 of earned income. My turbotax Reimbursement of employee expenses. My turbotax   If you are reimbursed under an accountable plan (defined below) for expenses you incur on your employer's behalf and you have adequately accounted to your employer for the expenses, do not include the reimbursement for those expenses in your earned income. My turbotax   The expenses for which you are reimbursed are not considered allocable (related) to your earned income. My turbotax If expenses and reimbursement are equal, there is nothing to allocate to excluded income. My turbotax If expenses are more than the reimbursement, the unreimbursed expenses are considered to have been incurred in producing earned income and must be divided between your excluded and included income in determining the amount of unreimbursed expenses you can deduct. My turbotax (See chapter 5. My turbotax ) If the reimbursement is more than the expenses, no expenses remain to be divided between excluded and included income and the excess reimbursement must be included in earned income. My turbotax   These rules do not apply to the following individuals. My turbotax Straight-commission salespersons. My turbotax Employees who have arrangements with their employers under which taxes are not withheld on a percentage of the commissions because the employers consider that percentage to be attributable to the employees' expenses. My turbotax Accountable plan. My turbotax   An accountable plan is a reimbursement or allowance arrangement that includes all three of the following rules. My turbotax The expenses covered under the plan must have a business connection. My turbotax The employee must adequately account to the employer for these expenses within a reasonable period of time. My turbotax The employee must return any excess reimbursement or allowance within a reasonable period of time. My turbotax Reimbursement of moving expenses. My turbotax   Reimbursement of moving expenses may be earned income. My turbotax You must include as earned income: Any reimbursements of, or payments for, nondeductible moving expenses, Reimbursements that are more than your deductible expenses and that you do not return to your employer, Any reimbursements made (or treated as made) under a nonaccountable plan (any plan that does not meet the rules listed above for an accountable plan), even if they are for deductible expenses, and Any reimbursement of moving expenses you deducted in an earlier year. My turbotax This section discusses reimbursements that must be included in earned income. My turbotax Publication 521, Moving Expenses, discusses additional rules that apply to moving expense deductions and reimbursements. My turbotax   The rules for determining when the reimbursement is considered earned or where the reimbursement is considered earned may differ somewhat from the general rules previously discussed. My turbotax   Although you receive the reimbursement in one tax year, it may be considered earned for services performed, or to be performed, in another tax year. My turbotax You must report the reimbursement as income on your return in the year you receive it, even if it is considered earned during a different year. My turbotax Move from U. My turbotax S. My turbotax to foreign country. My turbotax   If you move from the United States to a foreign country, your moving expense reimbursement is generally considered pay for future services to be performed at the new location. My turbotax The reimbursement is considered earned solely in the year of the move if you qualify for the exclusion for a period that includes at least 120 days during that tax year. My turbotax   If you are neither a bona fide resident of nor physically present in a foreign country or countries for a period that includes 120 days during the year of the move, a portion of the reimbursement is considered earned in the year of the move and a portion is considered earned in the year following the year of the move. My turbotax To figure the amount earned in the year of the move, multiply the reimbursement by a fraction. My turbotax The numerator (top number) is the number of days in your qualifying period that fall within the year of the move, and the denominator (bottom number) is the total number of days in the year of the move. My turbotax   The difference between the total reimbursement and the amount considered earned in the year of the move is the amount considered earned in the year following the year of the move. My turbotax The part earned in each year is figured as shown in the following example. My turbotax Example. My turbotax You are a U. My turbotax S. My turbotax citizen working in the United States. My turbotax You were told in October 2012 that you were being transferred to a foreign country. My turbotax You arrived in the foreign country on December 15, 2012, and you are a bona fide resident for the remainder of 2012 and all of 2013. My turbotax Your employer reimbursed you $2,000 in January 2013 for the part of the moving expense that you were not allowed to deduct. My turbotax Because you did not qualify for the exclusion under the bona fide residence test for at least 120 days in 2012 (the year of the move), the reimbursement is considered pay for services performed in the foreign country for both 2012 and 2013. My turbotax You figure the part of the reimbursement for services performed in the foreign country in 2012 by multiplying the total reimbursement by a fraction. My turbotax The fraction is the number of days during which you were a bona fide resident in 2012 (the year of the move) divided by 366. My turbotax The remaining part of the reimbursement is for services performed in the foreign country in 2013. My turbotax This computation is used only to determine when the reimbursement is considered earned. My turbotax You would include the amount of the reimbursement in income in 2013, the year you received it. My turbotax Move between foreign countries. My turbotax   If you move between foreign countries, any moving expense reimbursement that you must include in income will be considered earned in the year of the move if you qualify for the foreign earned income exclusion for a period that includes at least 120 days in the year of the move. My turbotax Move to U. My turbotax S. My turbotax   If you move to the United States, the moving expense reimbursement that you must include in income is generally considered to be U. My turbotax S. My turbotax source income. My turbotax   However, if under either an agreement between you and your employer or a statement of company policy that is reduced to writing before your move to the foreign country, your employer will reimburse you for your move back to the United States regardless of whether you continue to work for the employer, the includible reimbursement is considered compensation for past services performed in the foreign country. My turbotax The includible reimbursement is considered earned in the year of the move if you qualify for the foreign earned income exclusion for a period that includes at least 120 days during that year. My turbotax Otherwise, you treat the includible reimbursement as received for services performed in the foreign country in the year of the move and the year immediately before the year of the move. My turbotax   See the discussion under Move from U. My turbotax S. My turbotax to foreign country , earlier, to figure the amount of the includible reimbursement considered earned in the year of the move. My turbotax The amount earned in the year before the year of the move is the difference between the total includible reimbursement and the amount earned in the year of the move. My turbotax Example. My turbotax You are a U. My turbotax S. My turbotax citizen employed in a foreign country. My turbotax You retired from employment with your employer on March 31, 2013, and returned to the United States after having been a bona fide resident of the foreign country for several years. My turbotax A written agreement with your employer entered into before you went abroad provided that you would be reimbursed for your move back to the United States. My turbotax In April 2013, your former employer reimbursed you $4,000 for the part of the cost of your move back to the United States that you were not allowed to deduct. My turbotax Because you were not a bona fide resident of a foreign country or countries for a period that included at least 120 days in 2013 (the year of the move), the includible reimbursement is considered pay for services performed in the foreign country for both 2013 and 2012. My turbotax You figure the part of the moving expense reimbursement for services performed in the foreign country for 2013 by multiplying the total includible reimbursement by a fraction. My turbotax The fraction is the number of days of foreign residence during the year (90) divided by the number of days in the year (365). My turbotax The remaining part of the includible reimbursement is for services performed in the foreign country in 2012. My turbotax You report the amount of the includible reimbursement in 2013, the year you received it. My turbotax    In this example, if you met the physical presence test for a period that included at least 120 days in 2013, the moving expense reimbursement would be considered earned entirely in the year of the move. My turbotax Storage expense reimbursements. My turbotax   If you are reimbursed for storage expenses, the reimbursement is for services you perform during the period of time for which the storage expenses are incurred. My turbotax U. My turbotax S. My turbotax Government Employees For purposes of the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, foreign earned income does not include any amounts paid by the United States or any of its agencies to its employees. My turbotax This includes amounts paid from both appropriated and nonappropriated funds. My turbotax The following organizations (and other organizations similarly organized and operated under United States Army, Navy, or Air Force regulations) are integral parts of the Armed Forces, agencies, or instrumentalities of the United States. My turbotax United States Armed Forces exchanges. My turbotax Commissioned and noncommissioned officers' messes. My turbotax Armed Forces motion picture services. My turbotax Kindergartens on foreign Armed Forces installations. My turbotax Amounts paid by the United States or its agencies to persons who are not their employees may qualify for exclusion or deduction. My turbotax If you are a U. My turbotax S. My turbotax Government employee paid by a U. My turbotax S. My turbotax agency that assigned you to a foreign government to perform specific services for which the agency is reimbursed by the foreign government, your pay is from the U. My turbotax S. My turbotax Government and does not qualify for exclusion or deduction. My turbotax If you have questions about whether you are an employee or an independent contractor, get Publication 15-A, Employer's Supplemental Tax Guide. My turbotax American Institute in Taiwan. My turbotax   Amounts paid by the American Institute in Taiwan are not foreign earned income for purposes of the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction. My turbotax If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. My turbotax S. My turbotax tax up to the amount that equals tax-exempt allowances received by civilian employees of the U. My turbotax S. My turbotax Government. My turbotax Allowances. My turbotax   Cost-of-living and foreign-area allowances paid under certain acts of Congress to U. My turbotax S. My turbotax civilian officers and employees stationed in Alaska and Hawaii or elsewhere outside the 48 contiguous states and the District of Columbia can be excluded from gross income. My turbotax Post differentials are wages that must be included in gross income, regardless of the act of Congress under which they are paid. My turbotax More information. My turbotax   Publication 516, U. My turbotax S. My turbotax Government Civilian Employees Stationed Abroad, has more information for U. My turbotax S. My turbotax Government employees abroad. My turbotax Exclusion of Meals and Lodging You do not include in your income the value of meals and lodging provided to you and your family by your employer at no charge if the following conditions are met. My turbotax The meals are furnished: On the business premises of your employer, and For the convenience of your employer. My turbotax The lodging is furnished: On the business premises of your employer, For the convenience of your employer, and As a condition of your employment. My turbotax If these conditions are met, do not include the value of the meals or lodging in your income, even if a law or your employment contract says that they are provided as compensation. My turbotax Amounts you do not include in income because of these rules are not foreign earned income. My turbotax If you receive a Form W-2, excludable amounts should not be included in the total reported in box 1 as wages. My turbotax Family. My turbotax   Your family, for this purpose, includes only your spouse and your dependents. My turbotax Lodging. My turbotax   The value of lodging includes the cost of heat, electricity, gas, water, sewer service, and similar items needed to make the lodging fit to live in. My turbotax Business premises of employer. My turbotax   Generally, the business premises of your employer is wherever you work. My turbotax For example, if you work as a housekeeper, meals and lodging provided in your employer's home are provided on the business premises of your employer. My turbotax Similarly, meals provided to cowhands while herding cattle on land leased or owned by their employer are considered provided on the premises of their employer. My turbotax Convenience of employer. My turbotax   Whether meals or lodging are provided for your employer's convenience must be determined from all the facts and circumstances. My turbotax Meals furnished at no charge are considered provided for your employer's convenience if there is a good business reason for providing them, other than to give you more pay. My turbotax   On the other hand, if your employer provides meals to you or your family as a means of giving you more pay, and there is no other business reason for providing them, their value is extra income to you because they are not furnished for the convenience of your employer. My turbotax Condition of employment. My turbotax   Lodging is provided as a condition of employment if you must accept the lodging to properly carry out the duties of your job. My turbotax You must accept lodging to properly carry out your duties if, for example, you must be available for duty at all times or you could not perform your duties if the lodging was not furnished. My turbotax Foreign camps. My turbotax   If the lodging is in a camp located in a foreign country, the camp is considered part of your employer's business premises. My turbotax The camp must be: Provided for your employer's convenience because the place where you work is in a remote area where satisfactory housing is not available to you on the open market within a reasonable commuting distance, Located as close as reasonably possible in the area where you work, and Provided in a common area or enclave that is not available to the general public for lodging or accommodations and that normally houses at least ten employees. My turbotax Foreign Earned Income Exclusion If your tax home is in a foreign country and you meet the bona fide residence test or the physical presence test, you can choose to exclude from your income a limited amount of your foreign earned income. My turbotax Foreign earned income was defined earlier in this chapter. My turbotax You also can choose to exclude from your income a foreign housing amount. My turbotax This is explained later under Foreign Housing Exclusion. My turbotax If you choose to exclude a foreign housing amount, you must figure the foreign housing exclusion before you figure the foreign earned income exclusion. My turbotax Your foreign earned income exclusion is limited to your foreign earned income minus your foreign housing exclusion. My turbotax If you choose to exclude foreign earned income, you cannot deduct, exclude, or claim a credit for any item that can be allocated to or charged against the excluded amounts. My turbotax This includes any expenses, losses, and other normally deductible items allocable to the excluded income. My turbotax For more information about deductions and credits, see chapter 5 . My turbotax Limit on Excludable Amount You may be able to exclude up to $97,600 of your foreign earned income in 2013. My turbotax You cannot exclude more than the smaller of: $97,600, or Your foreign earned income (discussed earlier) for the tax year minus your foreign housing exclusion (discussed later). My turbotax If both you and your spouse work abroad and each of you meets either the bona fide residence test or the physical presence test, you can each choose the foreign earned income exclusion. My turbotax You do not both need to meet the same test. My turbotax Together, you and your spouse can exclude as much as $195,200. My turbotax Paid in year following work. My turbotax   Generally, you are considered to have earned income in the year in which you do the work for which you receive the income, even if you work in one year but are not paid until the following year. My turbotax If you report your income on a cash basis, you report the income on your return for the year you receive it. My turbotax If you work one year, but are not paid for that work until the next year, the amount you can exclude in the year you are paid is the amount you could have excluded in the year you did the work if you had been paid in that year. My turbotax For an exception to this general rule, see Year-end payroll period, later. My turbotax Example. My turbotax You were a bona fide resident of Brazil for all of 2012 and 2013. My turbotax You report your income on the cash basis. My turbotax In 2012, you were paid $84,200 for work you did in Brazil during that year. My turbotax You excluded all of the $84,200 from your income in 2012. My turbotax In 2013, you were paid $117,300 for your work in Brazil. My turbotax $18,800 was for work you did in 2012 and $98,500 was for work you did in 2013. My turbotax You can exclude $10,900 of the $18,800 from your income in 2013. My turbotax This is the $95,100 maximum exclusion in 2012 minus the $84,200 actually excluded that year. My turbotax You must include the remaining $7,900 in income in 2013 because you could not have excluded that income in 2012 if you had received it that year. My turbotax You can exclude $97,600 of the $98,500 you were paid for work you did in 2013 from your 2013 income. My turbotax Your total foreign earned income exclusion for 2013 is $108,500 ($10,900 for work you did in 2012 and $97,600 for work you did in 2013). My turbotax You would include in your 2013 income $8,800 ($7,900 for the work you did in 2012 and $900 for the work you did in 2013). My turbotax Year-end payroll period. My turbotax   There is an exception to the general rule that income is considered earned in the year you do the work for which you receive the income. My turbotax If you are a cash-basis taxpayer, any salary or wage payment you receive after the end of the year in which you do the work for which you receive the pay is considered earned entirely in the year you receive it if all four of the following apply. My turbotax The period for which the payment is made is a normal payroll period of your employer that regularly applies to you. My turbotax The payroll period includes the last day of your tax year (December 31 if you figure your taxes on a calendar-year basis). My turbotax The payroll period is not longer than 16 days. My turbotax The payday comes at the same time in relation to the payroll period that it would normally come and it comes before the end of the next payroll period. My turbotax Example. My turbotax You are paid twice a month. My turbotax For the normal payroll period that begins on the first of the month and ends on the fifteenth of the month, you are paid on the sixteenth day of the month. My turbotax For the normal payroll period that begins on the sixteenth of the month and ends on the last day of the month, you are paid on the first day of the following month. My turbotax Because all of the above conditions are met, the pay you received on January 1, 2013, is considered earned in 2013. My turbotax Income earned over more than 1 year. My turbotax   Regardless of when you actually receive income, you must apply it to the year in which you earned it in figuring your excludable amount for that year. My turbotax For example, a bonus may be based on work you did over several years. My turbotax You determine the amount of the bonus that is considered earned in a particular year in two steps. My turbotax Divide the bonus by the number of calendar months in the period when you did the work that resulted in the bonus. My turbotax Multiply the result of (1) by the number of months you did the work during the year. My turbotax This is the amount that is subject to the exclusion limit for that tax year. My turbotax Income received more than 1 year after it was earned. My turbotax   You cannot exclude income you receive after the end of the year following the year you do the work to earn it. My turbotax Example. My turbotax   You were a bona fide resident of Sweden for 2011, 2012, and 2013. My turbotax You report your income on the cash basis. My turbotax In 2011, you were paid $69,000 for work you did in Sweden that year and in 2012 you were paid $74,000 for that year's work in Sweden. My turbotax You excluded all the income on your 2011 and 2012 returns. My turbotax   In 2013, you were paid $92,000; $82,000 for your work in Sweden during 2013, and $10,000 for work you did in Sweden in 2011. My turbotax You cannot exclude any of the $10,000 for work done in 2011 because you received it after the end of the year following the year in which you earned it. My turbotax You must include the $10,000 in income. My turbotax You can exclude all of the $82,000 received for work you did in 2013. My turbotax Community income. My turbotax   The maximum exclusion applies separately to the earnings of spouses. My turbotax Ignore any community property laws when you figure your limit on the foreign earned income exclusion. My turbotax Part-year exclusion. My turbotax   If the period for which you qualify for the foreign earned income exclusion includes only part of the year, you must adjust the maximum limit based on the number of qualifying days in the year. My turbotax The number of qualifying days is the number of days in the year within the period on which you both: Have your tax home in a foreign country, and Meet either the bona fide residence test or the physical presence test. My turbotax   For this purpose, you can count as qualifying days all days within a period of 12 consecutive months once you are physically present and have your tax home in a foreign country for 330 full days. My turbotax To figure your maximum exclusion, multiply the maximum excludable amount for the year by the number of your qualifying days in the year, and then divide the result by the number of days in the year. My turbotax Example. My turbotax You report your income on the calendar-year basis and you qualified for the foreign earned income exclusion under the bona fide residence test for 75 days in 2013. My turbotax You can exclude a maximum of 75/365 of $97,600, or $20,055, of your foreign earned income for 2013. My turbotax If you qualify under the bona fide residence test for all of 2014, you can exclude your foreign earned income up to the 2014 limit. My turbotax Physical presence test. My turbotax   Under the physical presence test, a 12-month period can be any period of 12 consecutive months that includes 330 full days. My turbotax If you qualify for the foreign earned income exclusion under the physical presence test for part of a year, it is important to carefully choose the 12-month period that will allow the maximum exclusion for that year. My turbotax Example. My turbotax You are physically present and have your tax home in a foreign country for a 16-month period from June 1, 2012, through September 30, 2013, except for 16 days in December 2012 when you were on vacation in the United States. My turbotax You figure the maximum exclusion for 2012 as follows. My turbotax Beginning with June 1, 2012, count forward 330 full days. My turbotax Do not count the 16 days you spent in the United States. My turbotax The 330th day, May 12, 2013, is the last day of a 12-month period. My turbotax Count backward 12 months from May 11, 2013, to find the first day of this 12-month period, May 12, 2012. My turbotax This 12-month period runs from May 12, 2012, through May 11, 2013. My turbotax Count the total days during 2012 that fall within this 12-month period. My turbotax This is 234 days (May 12, 2012 – December 31, 2012). My turbotax Multiply $95,100 (the maximum exclusion for 2012) by the fraction 234/366 to find your maximum exclusion for 2012 ($60,802). My turbotax You figure the maximum exclusion for 2013 in the opposite manner. My turbotax Beginning with your last full day, September 30, 2013, count backward 330 full days. My turbotax Do not count the 16 days you spent in the United States. My turbotax That day, October 20, 2012, is the first day of a 12-month period. My turbotax Count forward 12 months from October 20, 2012, to find the last day of this 12-month period, October 19, 2013. My turbotax This 12-month period runs from October 20, 2012, through October 19, 2013. My turbotax Count the total days during 2013 that fall within this 12-month period. My turbotax This is 292 days (January 1, 2013 – October 19, 2013). My turbotax Multiply $97,600, the maximum limit, by the fraction 292/365 to find your maximum exclusion for 2013 ($78,080). My turbotax Choosing the Exclusion The foreign earned income exclusion is voluntary. My turbotax You can choose the exclusion by completing the appropriate parts of Form 2555. My turbotax When You Can Choose the Exclusion Your initial choice of the exclusion on Form 2555 or Form 2555-EZ generally must be made with one of the following returns. My turbotax A return filed by the due date (including any extensions). My turbotax A return amending a timely-filed return. My turbotax Amended returns generally must be filed by the later of 3 years after the filing date of the original return or 2 years after the tax is paid. My turbotax A return filed within 1 year from the original due date of the return (determined without regard to any extensions). My turbotax Filing after the above periods. My turbotax   You can choose the exclusion on a return filed after the periods described above if you owe no federal income tax after taking into account the exclusion. My turbotax If you owe federal income tax after taking into account the exclusion, you can choose the exclusion on a return filed after the periods described earlier if you file before the IRS discovers that you failed to choose the exclusion. My turbotax Whether or not you owe federal income tax after taking the exclusion into account, if you file your return after the periods described earlier, you must type or legibly print at the top of the first page of the Form 1040 “Filed pursuant to section 1. My turbotax 911-7(a)(2)(i)(D). My turbotax ” If you owe federal income tax after taking into account the foreign earned income exclusion and the IRS discovered that you failed to choose the exclusion, you may still be able to choose the exclusion. My turbotax You must request a private letter ruling under Income Tax Regulation 301. My turbotax 9100-3 and Revenue Procedure 2013-1, 2013-1 I. My turbotax R. My turbotax B. My turbotax 1, available at www. My turbotax irs. My turbotax gov/irb/2013-01_IRB/ar06. My turbotax html. My turbotax Effect of Choosing the Exclusion Once you choose to exclude your foreign earned income, that choice remains in effect for that year and all later years unless you revoke it. My turbotax Foreign tax credit or deduction. My turbotax  

Agency Web Improvement Plans

Notice of Online Archive: This page is no longer being updated and remains online for informational and historical purposes only. The information is accurate as of the last page update.

For questions about page contents, please contact us.

 

 

 

 

 

As part of the .gov reform effort, agencies shared their current web improvement plans to help identify where they can streamline web operations and improve customer service. These are baseline plans; agencies will be required to update these plans in Spring 2012 to align with the Federal Web Strategy to be issued in early 2012.

Agencies That Have Not Yet Submitted a Plan

  • Department of Defense
  • Office of Personnel Management

 

Content Lead: Natalie Davidson and Andrea Sigritz
Page Reviewed/Updated: October 22, 2013

You are now leaving the HowTo.gov website.


CancelView Link

The My Turbotax

My turbotax 33. My turbotax   Crédito para Ancianos o Personas Incapacitadas Table of Contents Introduction Useful Items - You may want to see: ¿Reúne los Requisitos del Crédito?Persona que Reúne los Requisitos Límites sobre los Ingresos Cómo Reclamar el CréditoEl Crédito Calculado por el IRS El Crédito Calculado por Usted Mismo Introduction Si reúne los requisitos, tal vez pueda reducir los impuestos que adeuda tomando el crédito para ancianos o personas incapacitadas, el cual se calcula en el Anexo R (Formulario 1040A o Formulario 1040). My turbotax Este capítulo trata lo siguiente: Quién reúne los requisitos para reclamar el crédito para ancianos o personas incapacitadas. My turbotax Cómo reclamar el crédito. My turbotax Tal vez pueda tomar el crédito para ancianos o personas incapacitadas si: Tiene 65 años de edad o más al final del año 2013 o Se jubiló por incapacidad total y permanente y recibe ingresos por incapacidad sujetos a impuestos. My turbotax Useful Items - You may want to see: Publicación 524 Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés 554 Tax Guide for Seniors (Guía tributaria para personas de la tercera edad), en inglés Formulario (e Instrucciones) Anexo R (Formulario 1040A o 1040) Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés ¿Reúne los Requisitos del Crédito? Puede reclamar el crédito para ancianos o personas incapacitadas si le corresponden ambas situaciones: Usted es una persona que reúne los requisitos. My turbotax Sus ingresos no sobrepasan determinados límites. My turbotax Puede utilizar la Figura 33-A y la Tabla 33-1 como guía para ver si tiene derecho al crédito. My turbotax Primero, utilice la Figura 33-A para saber si reúne los requisitos. My turbotax En tal caso, pase a la Tabla 33-1 para asegurarse que sus ingresos no superen los límites correspondientes al crédito. My turbotax Puede reclamar el crédito sólo si presenta el Formulario 1040 o el Formulario 1040A. My turbotax No puede reclamar el crédito si presenta el Formulario 1040EZ. My turbotax Persona que Reúne los Requisitos Usted reúne los requisitos de este crédito si es ciudadano estadounidense o extranjero residente y cualquiera de las siguientes situaciones le corresponden: Tenía 65 años de edad o más al final del año 2013. My turbotax Tenía menos de 65 años de edad al final del año 2013 y se cumplen las tres condiciones siguientes: Se jubiló por incapacidad total y permanente (se explica más adelante). My turbotax Recibió ingresos sujetos a impuestos por incapacidad durante 2013. My turbotax En el día 1 de enero de 2013, no había alcanzado la edad de jubilación obligatoria (se define más adelante bajo Ingresos por incapacidad ). My turbotax 65 años de edad. My turbotax   Se considera que tiene 65 años el día antes de cumplir los 65 años. My turbotax Por lo tanto, si nació el 1 de enero de 1949, se considera que tiene 65 años de edad al final de 2013. My turbotax Ciudadano o Extranjero Residente de los Estados Unidos Para reclamar el crédito, tiene que ser ciudadano o extranjero residente de los Estados Unidos (o ser tratado como extranjero residente). My turbotax Normalmente, no puede reclamar el crédito si fue extranjero no residente en algún momento durante el año tributario. My turbotax Excepciones. My turbotax   Tal vez pueda tomar el crédito si es extranjero no residente casado con un ciudadano o extranjero residente de los EE. My turbotax UU. My turbotax al final del año tributario, y usted y su cónyuge optan por tratarlo a usted como extranjero residente de los Estados Unidos. My turbotax En tal caso, se gravan impuestos sobre los ingresos que usted y su cónyuge reciban de cualquier parte del mundo. My turbotax Si era extranjero no residente al comenzar el año y residente extranjero al final del año, y estaba casado con un ciudadano o extranjero residente de los EE. My turbotax UU. My turbotax al final del año, tal vez pueda optar por ser considerado extranjero residente de los EE. My turbotax UU. My turbotax durante todo el año. My turbotax En ese caso, quizás se le permita reclamar el crédito. My turbotax Para más información sobre estas opciones, vea el capítulo 1 de la Publicación 519, U. My turbotax S. My turbotax Tax Guide for Aliens (Guía tributaria sobre los impuestos estadounidenses para extranjeros), en inglés. My turbotax Personas Casadas Normalmente, si está casado al final del año tributario, usted y su cónyuge tienen que presentar una declaración conjunta para reclamar el crédito. My turbotax No obstante, si usted y su cónyuge no vivieron en la misma vivienda en ningún momento durante el año tributario, pueden presentar una declaración conjunta o declaraciones separadas y aún reclamar el crédito. My turbotax Cabeza de familia. My turbotax   Puede presentar la declaración como cabeza de familia y satisfacer las condiciones del crédito, aun si su cónyuge vivió con usted durante los primeros 6 meses del año, si cumple ciertos requisitos. My turbotax Vea Cabeza de Familia en el capítulo 2, para averiguar qué requisitos tiene que cumplir. My turbotax Personas Menores de 65 Años de Edad Si tiene menos de 65 años de edad al final del año 2013, puede reunir los requisitos del crédito sólo si está jubilado por incapacidad total y permanente (se explica a continuación) y ha recibido ingresos por incapacidad sujetos a impuestos (se explica más adelante, bajo el tema Ingresos por incapacidad ). My turbotax Se le considera jubilado por incapacidad total y permanente si: Estaba total y permanentemente incapacitado cuando se jubiló y Se jubiló por incapacidad antes del cierre del año tributario. My turbotax Aunque no se jubile oficialmente, puede que se le considere jubilado por incapacidad cuando haya dejado de trabajar debido a su incapacidad. My turbotax Si se jubiló por incapacidad antes de 1977 y no estaba total y permanentemente incapacitado en ese momento, puede cumplir los requisitos del crédito si estaba total y permanentemente incapacitado el 1 de enero de 1976 o el 1 de enero de 1977. My turbotax Total y permanentemente incapacitado. My turbotax    Está total y permanentemente incapacitado si no puede dedicarse a ninguna actividad sustancial remunerada a causa de una condición física o mental. My turbotax Un médico calificado tiene que confirmar por escrito que dicha condición ha durado o puede durar 12 meses o más, o que dicha condición puede culminar en la muerte. My turbotax Vea Declaración del médico , más adelante. My turbotax Actividad sustancial remunerada. My turbotax   Se define “actividad sustancial remunerada” como el desempeño de deberes importantes a lo largo de un período de tiempo razonable, mientras uno trabaje para recibir remuneración u obtener ganancias; o un trabajo generalmente realizado a cambio de remuneración o ganancias. My turbotax El mantener un empleo a tiempo completo (o un empleo a tiempo parcial a conveniencia de su empleador) en un ambiente laboral competitivo donde se paga por lo menos el salario mínimo se considera una prueba contundente de que puede dedicarse a una actividad sustancial remunerada. My turbotax   Los trabajos realizados para cuidarse a sí mismo o cuidar su vivienda no se consideran actividades sustanciales remuneradas. My turbotax Tampoco se considera actividad sustancial remunerada: el trabajo no remunerado desempeñado en relación con los pasatiempos, la capacitación o terapia institucional, asistencia a una escuela, los clubes, programas sociales y otras actividades semejantes. My turbotax No obstante, realizar este tipo de trabajo puede demostrar que usted es capaz de dedicarse a una actividad sustancial remunerada. My turbotax    El hecho de que no haya trabajado por algún tiempo no se considera una prueba concluyente de que no pueda dedicarse a una actividad sustancial remunerada. My turbotax Empleo en establecimientos protegidos. My turbotax   Ciertos trabajos ofrecidos a personas con incapacidad física o mental en establecimientos que reúnen ciertos requisitos se consideran empleo protegido. My turbotax Dichos sitios se ubican en establecimientos protegidos, tales como talleres, hospitales e instituciones parecidas, programas laborales o educativos en el hogar y asilos patrocinados por el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés). My turbotax   En comparación con el empleo comercial, la remuneración del empleo en establecimientos protegidos es más baja. My turbotax Por lo tanto, una persona no suele buscar empleo en establecimientos protegidos si puede encontrar otro empleo. My turbotax El hecho de que una persona haya aceptado un empleo en establecimientos protegidos no comprueba que la persona pueda dedicarse a una actividad sustancial remunerada. My turbotax Declaración del médico. My turbotax   Si tiene menos de 65 años de edad, su médico tiene que certificar por escrito que usted estaba total y permanentemente incapacitado en la fecha en que se jubiló. My turbotax Puede utilizar la declaración en las Instrucciones del Anexo R (Fomulario 1040A o 1040). My turbotax    Please click here for the text description of the image. My turbotax Figura 33−A. My turbotax ¿Es Usted una Persona que Reúne los Requisitos? Tabla 33-1. My turbotax Límites sobre los Ingresos SI su estado civil para efectos de la declaración es . My turbotax . My turbotax . My turbotax . My turbotax ENTONCES aun si reúne los requisitos (vea la Figura 33-A ), NO PUEDE reclamar el crédito si . My turbotax . My turbotax . My turbotax . My turbotax Tiene ingresos brutos ajustados (AGI, por sus siglas en inglés)* iguales o superiores a . My turbotax . My turbotax . My turbotax . My turbotax O el total de su Seguro Social no sujeto a impuestos además de otras pensiones, anualidades o ingreso por incapacidad no sujetos a impuestos es igual o superior a . My turbotax . My turbotax . My turbotax . My turbotax soltero, cabeza de familia o viudo que reúne los requisitos con hijo dependiente $17,500 $5,000 casado que presenta una declaración conjunta y sólo uno de los cónyuges reúne los requisitos de la Figura 33-A $20,000 $5,000 casado que presenta una declaración conjunta y ambos cónyuges reúnen los requisitos de la Figura 33-A $25,000 $7,500 casado que presenta una declaración por separado y usted y su cónyuge no vivieron en la misma vivienda en ningún momento del año 2013 $12,500 $3,750 *El AGI es la cantidad indicada en la línea 22 del Formulario 1040A o la línea 38 del Formulario 1040. My turbotax   No tiene que presentar esta declaración escrita junto con el Formulario 1040 o Formulario 1040A, pero tiene que guardarla con su documentación. My turbotax Veteranos. My turbotax   Si el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés) certifica que está total y permanentemente incapacitado, puede utilizar el Formulario 21-0172 del VA, Certification of Permanent and Total Disability (Certificación de incapacidad total y permanente), en inglés, en lugar de la declaración escrita de un médico que usted está obligado a conservar. My turbotax El Formulario 21-0172 del VA tiene que ser firmado por una persona autorizada por el VA. My turbotax Puede obtener este formulario de la oficina regional del VA de su área. My turbotax Declaración escrita de un médico obtenida en un año anterior. My turbotax   Si obtuvo una declaración escrita de su médico en un año anterior y, por su condición continua de incapacidad, no pudo dedicarse a ninguna actividad sustancial remunerada durante 2013, quizás no necesite obtener otra declaración escrita de su médico para 2013. My turbotax Para leer una explicación detallada de las condiciones que tiene que cumplir, consulte la Parte II de las Instrucciones del Anexo R (Formulario 1040A o 1040). My turbotax Si satisface las condiciones obligatorias, marque el recuadro 2 de la Parte II del Anexo R (Formulario 1040A o 1040). My turbotax   Si marcó el recuadro 4, 5 ó 6 de la Parte I del Anexo R (Formulario 1040A o 1040), anote en el espacio por encima del recuadro de la línea 2 de la Parte II el (los) primer(os) nombre(s) del (de los) cónyuge(s) para el (los) cual(es) está marcado dicho recuadro. My turbotax Ingresos por incapacidad. My turbotax   Si tiene menos de 65 años de edad, tiene que tener también ingresos tributables de compensación por incapacidad para reunir los requisitos del crédito. My turbotax Los ingresos de compensación por incapacidad tienen que cumplir los siguientes requisitos: Se tienen que pagar conforme al seguro de accidente o médico, o el plan de pensiones de su empleador. My turbotax Se tienen que incluir en los ingresos como salario (o pagos en lugar de salario) durante el tiempo por el cual se ausentó del trabajo a raíz de una incapacidad total y permanente. My turbotax Pagos que no se consideran ingresos por incapacidad. My turbotax   Todo pago que reciba de un plan que no ofrece una opción para la jubilación por incapacidad no se considera ingreso por incapacidad. My turbotax Todo pago global que reciba por vacaciones acumuladas al jubilarse por incapacidad se considera pago de salario en vez de ingreso por incapacidad. My turbotax   Para propósitos del crédito para ancianos o personas incapacitadas, los ingresos por incapacidad no incluyen cantidades que usted reciba después de cumplir la edad obligatoria de jubilación. My turbotax La edad obligatoria de jubilación es la edad establecida por su empleador en la que usted habría estado obligado a jubilarse si no se hubiera quedado incapacitado. My turbotax Límites sobre los Ingresos Para determinar si puede reclamar el crédito, tiene que tener en cuenta dos límites sobre los ingresos. My turbotax El primer límite es la cantidad de ingresos brutos ajustados (AGI, por sus siglas en inglés). My turbotax El segundo límite es la cantidad de Seguro Social no sujeta a impuestos y otras pensiones, anualidades o compensación por incapacidad no sujetas a impuestos que haya recibido. My turbotax Se indican los límites en la Tabla 33-1. My turbotax Si tiene ingresos brutos ajustados y pensiones, anualidades o compensación por incapacidad no sujetos a impuestos inferiores a los límites de ingresos, quizás pueda reclamar el crédito. My turbotax Vea Cómo Reclamar el Crédito , más adelante. My turbotax Si tiene ingresos brutos ajustados o pensiones, anualidades o compensación por incapacidad no sujetos a impuestos iguales o superiores a los límites de ingresos, no puede reclamar el crédito. My turbotax Cómo Reclamar el Crédito Puede calcular el crédito usted mismo o el Servicio de Impuestos Internos (IRS, por sus siglas en inglés) se lo calculará. My turbotax El Crédito Calculado por el IRS Si opta por que el IRS le calcule el crédito, lea el tema presentado a continuación relacionado con el formulario que usted va a presentar (el Formulario 1040 o el Formulario 1040A). My turbotax Si desea que el IRS le calcule su impuesto, vea el capítulo 30 . My turbotax Formulario 1040. My turbotax   Si desea que el IRS le calcule el crédito, vea Datos a Incluir en el Formulario 1040 bajo Impuestos Calculados por el IRS en el capítulo 30. My turbotax Formulario 1040A. My turbotax   Si desea que el IRS le calcule el crédito, vea Datos a Incluir en el Formulario 1040A bajo Impuestos Calculados por el IRS en el capítulo 30. My turbotax El Crédito Calculado por Usted Mismo Si opta por calcular el crédito usted mismo, llene la primera página del Anexo R (Formulario 1040A o 1040). My turbotax Luego, llene la Parte III del Anexo R (Formulario 1040A o 1040). My turbotax Si presenta el Formulario 1040A, anote en la línea 30 de este formulario la cantidad proveniente de la línea 22 del Anexo R (Formulario 1040A o 1040). My turbotax Si presenta el Formulario 1040, anote en la línea 53 de este formulario la cantidad proveniente de la línea 22 del Anexo R (Formulario 1040A o 1040), marque el recuadro c y escriba “Sch R” en la línea al lado de dicho recuadro. My turbotax Para leer una explicación detallada sobre cómo llenar la Parte III del Anexo R, vea Figuring the Credit Yourself (Cómo calcular el crédito usted mismo), en la Publicación 524, en inglés. My turbotax Límite del crédito. My turbotax   La cantidad del crédito que puede reclamar, por lo general, suele limitarse a la cantidad de impuestos que tiene que pagar. My turbotax Utilice la Credit Limit Worksheet (Hoja de trabajo para calcular el límite del crédito), en las Instrucciones del Anexo R (Formulario 1040A o Formulario 1040) para determinar si su crédito es limitado. My turbotax Prev  Up  Next   Home   More Online Publications