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Prior Taxes

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Prior Taxes

Prior taxes Index Symbols 403(b) plans Defined, Tax-sheltered annuity plan. Prior taxes Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Prior taxes Simplified Method to be used, Who must use the Simplified Method. Prior taxes 5% owners, 5% owners. Prior taxes A Age 70, Age 70½. Prior taxes Alimony (see Qualified domestic relations orders (QDROs)) Annuities 5% rate on early distributions, 5% rate on certain early distributions from deferred annuity contracts. Prior taxes Defined, Annuity. Prior taxes Fixed-period, Fixed-period annuities. Prior taxes , Fixed-period annuity. Prior taxes Guaranteed payments, Guaranteed payments. Prior taxes Joint and survivor annuities, Joint and survivor annuities. Prior taxes Minimum distributions from, Minimum distributions from an annuity plan. Prior taxes Payments under, Annuity payments. Prior taxes Qualified plan annuity starting before November 19, 1996, Qualified plan annuity starting before November 19, 1996. Prior taxes Rollovers, Annuity contracts. Prior taxes (see also Rollovers) Single-life, Annuities for a single life. Prior taxes , Single-life annuity. Prior taxes Starting date of, Annuity starting date defined. Prior taxes , Who must use the Simplified Method. Prior taxes , Annuity starting before November 19, 1996. Prior taxes , Annuity starting date. Prior taxes Before November 19, 1996, Annuity starting before November 19, 1996. Prior taxes Distribution on or after, Distribution On or After Annuity Starting Date Transfers of contracts, Transfers of Annuity Contracts Types of, Types of pensions and annuities. Prior taxes Variable annuities, Variable annuities. Prior taxes , Variable Annuities, Death benefits. Prior taxes Assistance (see Tax help) B Beneficiaries, Survivors and Beneficiaries C Capital gains Lump-sum distributions, Capital Gain Treatment Cash withdrawals (see Nonperiodic payments) Child support (see Qualified domestic relations orders (QDROs)) Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Prior taxes Costs Investment in the contract, Cost (Investment in the Contract) Lump-sum distribution, determination for, Cost. Prior taxes D Death benefits, Death benefits. Prior taxes Death of employee, Distributions after the employee's death. Prior taxes , Survivors of employees. Prior taxes Death of retiree, Survivors of retirees. Prior taxes Deductible voluntary employee contributions, Deductible voluntary employee contributions. Prior taxes Defined contribution plans, Defined contribution plan. Prior taxes Designated Roth accounts Costs, Designated Roth accounts. Prior taxes Defined, Designated Roth account. Prior taxes Qualified distributions, Designated Roth accounts. Prior taxes Rollovers, Designated Roth accounts. Prior taxes Disability pensions, Disability pensions. Prior taxes , Disability Pensions Distributions, Examples (see also Rollovers) Beginning date for, Required beginning date. Prior taxes Early distributions and penalty tax, Payment to you option. Prior taxes , Tax on Early Distributions Employer securities, Distributions of employer securities. Prior taxes Loans treated as, Loans Treated as Distributions Lump-sum, Distributions of employer securities. Prior taxes , Lump-Sum Distributions, Examples Minimum required, Recapture tax for changes in distribution method under equal payment exception. Prior taxes Nonperiodic, taxation of, Taxation of Nonperiodic Payments Periodic, taxation of, Taxation of Periodic Payments Public safety employees, Qualified public safety employees. Prior taxes Qualified reservist, Qualified reservist distributions. Prior taxes U. Prior taxes S. Prior taxes savings bonds, Distribution of U. Prior taxes S. Prior taxes savings bonds. Prior taxes Dividends, Taxation of Nonperiodic Payments E Early withdrawal from deferred interest account Penalty tax on, Payment to you option. Prior taxes , Tax on Early Distributions Employer securities, distributions of, Distributions of employer securities. Prior taxes Estate tax, Reduction for federal estate tax. Prior taxes Deduction, Estate tax deduction. Prior taxes Estimated tax, Estimated tax. Prior taxes Excess accumulation, tax on, Recapture tax for changes in distribution method under equal payment exception. Prior taxes Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions. Prior taxes F Figuring taxable amount, Figuring the Taxable Amount, Distribution of U. Prior taxes S. Prior taxes savings bonds. Prior taxes Fixed-period annuities, Fixed-period annuities. Prior taxes , Fixed-period annuity. Prior taxes Foreign employment contributions, Foreign employment contributions. Prior taxes Form 4972, Lump-Sum Distributions W-4P, Choosing no withholding. Prior taxes Form 1040/1040A Rollovers, How to report. Prior taxes Form 1040X Changing your mind on lump-sum treatment, Changing your mind. Prior taxes Form 1099-INT U. Prior taxes S. Prior taxes savings bonds distributions, Distribution of U. Prior taxes S. Prior taxes savings bonds. Prior taxes Form 1099-R 10-year tax option for lump-sum distribution, 10-Year Tax Option Corrected form, Introduction Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Prior taxes Exceptions to tax, Exceptions to tax. Prior taxes Investment in the contract, Cost (Investment in the Contract) Loan treated as distribution from plan, Reporting by plan. Prior taxes Rollovers, How to report. Prior taxes Tax-free exchanges, Tax-free exchange reported on Form 1099-R. Prior taxes Form 4972 10-year tax option for lump-sum distribution, 10-Year Tax Option Lump-sum distributions, Lump-Sum Distributions, Electing optional lump-sum treatment. Prior taxes Form 5329 Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Prior taxes Special additional taxes (penalty taxes), Special Additional Taxes, Exceptions to tax. Prior taxes Form RRB-1099-R, Form RRB-1099-R. Prior taxes Form W-4P Withholding from retirement plan payments, Choosing no withholding. Prior taxes , Nonperiodic distributions. Prior taxes Form W-4V Voluntary withholding request for social security or railroad retirement benefits, Withholding Tax and Estimated Tax Free tax services, Free help with your tax return. Prior taxes Frozen deposits, Frozen deposits. Prior taxes Fully taxable payments, Fully Taxable Payments G General Rule, Partly Taxable Payments, General Rule Death of retiree under, Survivors of retirees. Prior taxes Investment in the contract, determination of, Cost (Investment in the Contract) Guaranteed payments, Guaranteed payments. Prior taxes H Help (see Tax help) Home purchase Loans from qualified plans for, Exception for qualified plan, 403(b) plan, and government plan loans. Prior taxes I In-plan Roth rollovers, In-plan Roth rollovers. Prior taxes Individual retirement accounts Minimum distributions from, Minimum distributions from an individual account plan. Prior taxes Rollovers, Rollovers (see also Rollovers) Interest deduction Denial on loan from plan, Denial of interest deduction. Prior taxes J Joint and survivor annuities, Joint and survivor annuities. Prior taxes L Loans treated as distributions, Loans Treated as Distributions Local government employees Section 457 plans, Section 457 Deferred Compensation Plans Losses Lump-sum distribution, Losses. Prior taxes Lump-sum distributions, Distributions of employer securities. Prior taxes , Lump-Sum Distributions, Examples 10-year tax option, 10-Year Tax Option Capital gain treatment, Capital Gain Treatment Defined, Lump-Sum Distributions Election of, Changing your mind. Prior taxes Form 4972, Lump-Sum Distributions M Minimum required distributions, Recapture tax for changes in distribution method under equal payment exception. Prior taxes Missing children, photographs of, Reminders Multiple annuitants, Multiple annuitants. Prior taxes Multiple-lives annuities, Multiple-lives annuity. Prior taxes N Net Investment Income Tax, Net investment income tax. Prior taxes , Distribution Before Annuity Starting Date From a Nonqualified Plan Net unrealized appreciation (NUA), Net unrealized appreciation (NUA). Prior taxes Deferring tax on, Distributions of employer securities. Prior taxes Nonperiodic payments Loan treated as, Loans Treated as Distributions Taxation of, Taxation of Nonperiodic Payments Nonqualified plans Distribution before annuity start date, Distribution Before Annuity Starting Date From a Nonqualified Plan General Rule to be used, Who must use the General Rule. Prior taxes Loans treated as distributions from, Effect on investment in the contract. Prior taxes Nonresident aliens Railroad retirement, Nonresident aliens. Prior taxes P Partial rollovers, Partial rollovers. Prior taxes Partly taxable payments, Partly Taxable Payments Penalty taxes Early distributions, Tax on Early Distributions Excess accumulation, Tax on Excess Accumulation Pensions Defined, Pension. Prior taxes Disability pensions, Disability pensions. Prior taxes , Disability Pensions Types of, Types of pensions and annuities. Prior taxes Periodic payments Taxation of, Taxation of Periodic Payments Withholding tax, Periodic payments. Prior taxes Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers Public school employees Tax-sheltered annuity plans for (see 403(b) plans) Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO). Prior taxes , Qualified domestic relations order (QDRO). Prior taxes Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order. Prior taxes Qualified employee annuities Defined, Qualified employee annuity. Prior taxes Simplified Method to be used, Who must use the Simplified Method. Prior taxes Qualified employee plans Defined, Qualified employee plan. Prior taxes Simplified Method to be used, Who must use the Simplified Method. Prior taxes Qualified plans, Who must use the General Rule. Prior taxes (see also specific type of plan ) Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan General Rule, Who must use the General Rule. Prior taxes Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Prior taxes Rollovers, Qualified retirement plan. Prior taxes Qualified settlement income Exxon Valdez litigation settlement, Qualified settlement income. Prior taxes R Railroad retirement benefits, Railroad Retirement Benefits, Repayment of benefits received in an earlier year. Prior taxes Taxability of, Withholding Tax and Estimated Tax Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Prior taxes Reemployment, Reemployment. Prior taxes Related employers and related plans, Related employers and related plans. Prior taxes Repayment of loan within 5 years, Exception for qualified plan, 403(b) plan, and government plan loans. Prior taxes Required beginning date, Required beginning date. Prior taxes Required distributions, minimum, Recapture tax for changes in distribution method under equal payment exception. Prior taxes Retirement bonds, Retirement bonds. Prior taxes Rollovers, Rollovers, Choosing the right option. Prior taxes 20% tax rate on distribution, Eligible rollover distribution. Prior taxes Comparison of direct payment vs. Prior taxes direct rollover (Table 1), Choosing the right option. Prior taxes Direct rollover to another qualified plan, Eligible rollover distribution. Prior taxes , Direct rollover option. Prior taxes In-plan Roth, In-plan Roth rollovers. Prior taxes Nonspouse beneficiary, Rollovers by nonspouse beneficiary. Prior taxes Nontaxable amounts, Rollover of nontaxable amounts. Prior taxes Notice to recipients of eligible rollover distribution, Written explanation to recipients. Prior taxes Property and cash distributed, Property and cash distributed. Prior taxes Roth IRAs, Rollovers to Roth IRAs. Prior taxes Substitution of other property, Rollovers of property. Prior taxes Surviving spouse making, Rollover by surviving spouse. Prior taxes S Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans Securities of employer, distributions of, Distributions of employer securities. Prior taxes Self-employed persons' rollovers, Rollovers Simplified Method, Partly Taxable Payments, Simplified Method Death of retiree under, Survivors of retirees. Prior taxes How to use, How to use the Simplified Method. Prior taxes Investment in the contract, determination of, Cost (Investment in the Contract) Not allowed, Who cannot use the Simplified Method. Prior taxes Single-sum in connection with start of payments, Single-sum in connection with the start of annuity payments. Prior taxes Single-life annuities, Annuities for a single life. Prior taxes , Single-life annuity. Prior taxes Social security, tax on, Withholding Tax and Estimated Tax State employees Section 457 plans, Section 457 Deferred Compensation Plans State insurer delinquency proceedings, State insurer delinquency proceedings. Prior taxes Surviving spouse Distribution rules for, Distributions after the employee's death. Prior taxes Rollovers by, Rollover by surviving spouse. Prior taxes T Tables Comparison of direct payment vs. Prior taxes direct rollover (Table 1), Choosing the right option. Prior taxes Tax help, How To Get Tax Help Tax-free exchanges, Tax-free exchange. Prior taxes Ten percent tax for early withdrawal, Payment to you option. Prior taxes , Tax on Early Distributions Ten-year tax option, 10-Year Tax Option Time for making rollover, Time for making rollover. Prior taxes Transfers of annuity contracts, Transfers of Annuity Contracts TTY/TDD information, How To Get Tax Help U U. Prior taxes S. Prior taxes savings bonds Distribution of, Distribution of U. Prior taxes S. Prior taxes savings bonds. Prior taxes V Variable annuities, Variable annuities. Prior taxes , Variable Annuities Voluntary employee contributions, Deductible voluntary employee contributions. Prior taxes W Withdrawals, Withdrawals. Prior taxes Employees withdrawing contributions, Plans that permitted withdrawal of employee contributions. Prior taxes Withholding, Withholding Tax and Estimated Tax 10% rate used, Nonperiodic distributions. Prior taxes 20% of eligible rollover, Withholding requirements. Prior taxes , Payment to you option. Prior taxes , 20% Mandatory withholding. Prior taxes Periodic payments, Periodic payments. Prior taxes Railroad retirement, Tax withholding. Prior taxes Worksheets Simplified Method, How to use the Simplified Method. Prior taxes Worksheet A, illustrated, Worksheet A. Prior taxes Simplified Method Worksheet for Bill Smith Worksheet A, Simplified Method, Worksheet A. Prior taxes Simplified Method Prev  Up     Home   More Online Publications
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Page Last Reviewed or Updated: 14-Mar-2014

The Prior Taxes

Prior taxes Publication 54 - Additional Material Questions and AnswersThis section answers tax- related questions commonly asked by taxpayers living abroad. Prior taxes 1. Prior taxes Filing Requirements—Where, When, and How . Prior taxes 1) When are U. Prior taxes S. Prior taxes income tax returns due? . Prior taxes 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. Prior taxes How can I secure an extension of time to file my return, when should I file my return, and what forms are required? . Prior taxes 3) My entire income qualifies for the foreign earned income exclusion. Prior taxes Must I file a tax return? . Prior taxes 4) I was sent abroad by my company in November of last year. Prior taxes I plan to secure an extension of time on Form 2350 to file my tax return for last year because I expect to qualify for the foreign earned income exclusion under the physical presence test. Prior taxes However, if my company recalls me to the United States before the end of the qualifying period and I find I will not qualify for the exclusion, how and when should I file my return? . Prior taxes 5) I am a U. Prior taxes S. Prior taxes citizen and have no taxable income from the United States, but I have substantial income from a foreign source. Prior taxes Am I required to file a U. Prior taxes S. Prior taxes income tax return? . Prior taxes 6) I am a U. Prior taxes S. Prior taxes citizen who has retired, and I expect to remain in a foreign country. Prior taxes Do I have any further U. Prior taxes S. Prior taxes tax obligations? . Prior taxes 7) I have been a bona fide resident of a foreign country for over 5 years. Prior taxes Is it necessary for me to pay estimated tax? . Prior taxes 8) Will a check payable in foreign currency be acceptable in payment of my U. Prior taxes S. Prior taxes tax? . Prior taxes 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. Prior taxes Must I file a separate Form 2555 (or Form 2555-EZ) with each return? . Prior taxes 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? . Prior taxes 11) On Form 2350, Application for Extension of Time To File U. Prior taxes S. Prior taxes Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. Prior taxes If I qualify under the bona fide residence test, can I file my return on that basis? . Prior taxes 12) I am a U. Prior taxes S. Prior taxes citizen who worked in the United States for 6 months last year. Prior taxes I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. Prior taxes Should I file a return and pay tax on the income earned in the United States during the first 6 months and then, when I qualify, file another return covering the last 6 months of the year? . Prior taxes 13) I am a U. Prior taxes S. Prior taxes citizen. Prior taxes I have lived abroad for a number of years and recently realized that I should have been filing U. Prior taxes S. Prior taxes income tax returns. Prior taxes How do I correct this oversight in not having filed returns for these years? . Prior taxes 14) In 2008, I qualified to exclude my foreign earned income, but I did not claim this exclusion on the return I filed in 2009. Prior taxes I paid all outstanding taxes with the return. Prior taxes Can I file a claim for refund now? . Prior taxes 1) When are U. Prior taxes S. Prior taxes income tax returns due? Generally, for calendar year taxpayers, U. Prior taxes S. Prior taxes income tax returns are due on April 15. Prior taxes If you are a U. Prior taxes S. Prior taxes citizen or resident and both your tax home and your abode are outside the United States and Puerto Rico on the regular due date, an automatic extension is granted to June 15 for filing the return. Prior taxes Interest will be charged on any tax due, as shown on the return, from April 15. Prior taxes a) You should file Form 2350 by the due date of your return to request an extension of time to file. Prior taxes Form 2350 is a special form for those U. Prior taxes S. Prior taxes citizens or residents abroad who expect to qualify for the foreign earned income exclusion or the housing exclusion or deduction under either the bona fide residence test or physical presence test and would like to have an extension of time to delay filing until after they have qualified. Prior taxes b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. Prior taxes c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). Prior taxes Generally, yes. Prior taxes Every U. Prior taxes S. Prior taxes citizen or resident who receives income must file a U. Prior taxes S. Prior taxes income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Prior taxes The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Prior taxes If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Prior taxes Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. Prior taxes You must report your worldwide income on the return. Prior taxes If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. Prior taxes S. Prior taxes income tax. Prior taxes However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Prior taxes Yes. Prior taxes All U. Prior taxes S. Prior taxes citizens and resident aliens are subject to U. Prior taxes S. Prior taxes tax on their worldwide income. Prior taxes If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Prior taxes S. Prior taxes income tax liability for the foreign taxes paid. Prior taxes Form 1116 is used to figure the allowable credit. Prior taxes Your U. Prior taxes S. Prior taxes tax obligation on your income is the same as that of a retired person living in the United States. Prior taxes (See the discussion on filing requirements in chapter 1 of this publication. Prior taxes ) U. Prior taxes S. Prior taxes taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Prior taxes See the discussion under Estimated Tax in chapter 1. Prior taxes Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Prior taxes S. Prior taxes taxation. Prior taxes Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Prior taxes The first installment of estimated tax is due on April 15 of the year for which the income is earned. Prior taxes Generally, only U. Prior taxes S. Prior taxes currency is acceptable for payment of income tax. Prior taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Prior taxes Yes. Prior taxes A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Prior taxes No. Prior taxes The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Prior taxes Yes. Prior taxes You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Prior taxes You are not bound by the test indicated in the application for extension of time. Prior taxes You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Prior taxes If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Prior taxes No. Prior taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Prior taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Prior taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Prior taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Prior taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Prior taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Prior taxes File the late returns as soon as possible, stating your reason for filing late. Prior taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Prior taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Prior taxes A return filed before the due date is considered filed on the due date. Prior taxes . Prior taxes 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. Prior taxes How can I secure an extension of time to file my return, when should I file my return, and what forms are required? a) You should file Form 2350 by the due date of your return to request an extension of time to file. Prior taxes Form 2350 is a special form for those U. Prior taxes S. Prior taxes citizens or residents abroad who expect to qualify for the foreign earned income exclusion or the housing exclusion or deduction under either the bona fide residence test or physical presence test and would like to have an extension of time to delay filing until after they have qualified. Prior taxes b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. Prior taxes c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). Prior taxes Generally, yes. Prior taxes Every U. Prior taxes S. Prior taxes citizen or resident who receives income must file a U. Prior taxes S. Prior taxes income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Prior taxes The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Prior taxes If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Prior taxes Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. Prior taxes You must report your worldwide income on the return. Prior taxes If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. Prior taxes S. Prior taxes income tax. Prior taxes However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Prior taxes Yes. Prior taxes All U. Prior taxes S. Prior taxes citizens and resident aliens are subject to U. Prior taxes S. Prior taxes tax on their worldwide income. Prior taxes If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Prior taxes S. Prior taxes income tax liability for the foreign taxes paid. Prior taxes Form 1116 is used to figure the allowable credit. Prior taxes Your U. Prior taxes S. Prior taxes tax obligation on your income is the same as that of a retired person living in the United States. Prior taxes (See the discussion on filing requirements in chapter 1 of this publication. Prior taxes ) U. Prior taxes S. Prior taxes taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Prior taxes See the discussion under Estimated Tax in chapter 1. Prior taxes Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Prior taxes S. Prior taxes taxation. Prior taxes Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Prior taxes The first installment of estimated tax is due on April 15 of the year for which the income is earned. Prior taxes Generally, only U. Prior taxes S. Prior taxes currency is acceptable for payment of income tax. Prior taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Prior taxes Yes. Prior taxes A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Prior taxes No. Prior taxes The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Prior taxes Yes. Prior taxes You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Prior taxes You are not bound by the test indicated in the application for extension of time. Prior taxes You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Prior taxes If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Prior taxes No. Prior taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Prior taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Prior taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Prior taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Prior taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Prior taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Prior taxes File the late returns as soon as possible, stating your reason for filing late. Prior taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Prior taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Prior taxes A return filed before the due date is considered filed on the due date. Prior taxes . Prior taxes 3) My entire income qualifies for the foreign earned income exclusion. Prior taxes Must I file a tax return? Generally, yes. Prior taxes Every U. Prior taxes S. Prior taxes citizen or resident who receives income must file a U. Prior taxes S. Prior taxes income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Prior taxes The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Prior taxes If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Prior taxes Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. Prior taxes You must report your worldwide income on the return. Prior taxes If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. Prior taxes S. Prior taxes income tax. Prior taxes However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Prior taxes Yes. Prior taxes All U. Prior taxes S. Prior taxes citizens and resident aliens are subject to U. Prior taxes S. Prior taxes tax on their worldwide income. Prior taxes If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Prior taxes S. Prior taxes income tax liability for the foreign taxes paid. Prior taxes Form 1116 is used to figure the allowable credit. Prior taxes Your U. Prior taxes S. Prior taxes tax obligation on your income is the same as that of a retired person living in the United States. Prior taxes (See the discussion on filing requirements in chapter 1 of this publication. Prior taxes ) U. Prior taxes S. Prior taxes taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Prior taxes See the discussion under Estimated Tax in chapter 1. Prior taxes Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Prior taxes S. Prior taxes taxation. Prior taxes Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Prior taxes The first installment of estimated tax is due on April 15 of the year for which the income is earned. Prior taxes Generally, only U. Prior taxes S. Prior taxes currency is acceptable for payment of income tax. Prior taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Prior taxes Yes. Prior taxes A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Prior taxes No. Prior taxes The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Prior taxes Yes. Prior taxes You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Prior taxes You are not bound by the test indicated in the application for extension of time. Prior taxes You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Prior taxes If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Prior taxes No. Prior taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Prior taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Prior taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Prior taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Prior taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Prior taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Prior taxes File the late returns as soon as possible, stating your reason for filing late. Prior taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Prior taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Prior taxes A return filed before the due date is considered filed on the due date. Prior taxes . Prior taxes 4) I was sent abroad by my company in November of last year. Prior taxes I plan to secure an extension of time on Form 2350 to file my tax return for last year because I expect to qualify for the foreign earned income exclusion under the physical presence test. Prior taxes However, if my company recalls me to the United States before the end of the qualifying period and I find I will not qualify for the exclusion, how and when should I file my return? If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Prior taxes Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. Prior taxes You must report your worldwide income on the return. Prior taxes If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. Prior taxes S. Prior taxes income tax. Prior taxes However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Prior taxes Yes. Prior taxes All U. Prior taxes S. Prior taxes citizens and resident aliens are subject to U. Prior taxes S. Prior taxes tax on their worldwide income. Prior taxes If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Prior taxes S. Prior taxes income tax liability for the foreign taxes paid. Prior taxes Form 1116 is used to figure the allowable credit. Prior taxes Your U. Prior taxes S. Prior taxes tax obligation on your income is the same as that of a retired person living in the United States. Prior taxes (See the discussion on filing requirements in chapter 1 of this publication. Prior taxes ) U. Prior taxes S. Prior taxes taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Prior taxes See the discussion under Estimated Tax in chapter 1. Prior taxes Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Prior taxes S. Prior taxes taxation. Prior taxes Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Prior taxes The first installment of estimated tax is due on April 15 of the year for which the income is earned. Prior taxes Generally, only U. Prior taxes S. Prior taxes currency is acceptable for payment of income tax. Prior taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Prior taxes Yes. Prior taxes A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Prior taxes No. Prior taxes The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Prior taxes Yes. Prior taxes You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Prior taxes You are not bound by the test indicated in the application for extension of time. Prior taxes You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Prior taxes If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Prior taxes No. Prior taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Prior taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Prior taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Prior taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Prior taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Prior taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Prior taxes File the late returns as soon as possible, stating your reason for filing late. Prior taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Prior taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Prior taxes A return filed before the due date is considered filed on the due date. Prior taxes . Prior taxes 5) I am a U. Prior taxes S. Prior taxes citizen and have no taxable income from the United States, but I have substantial income from a foreign source. Prior taxes Am I required to file a U. Prior taxes S. Prior taxes income tax return? Yes. Prior taxes All U. Prior taxes S. Prior taxes citizens and resident aliens are subject to U. Prior taxes S. Prior taxes tax on their worldwide income. Prior taxes If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Prior taxes S. Prior taxes income tax liability for the foreign taxes paid. Prior taxes Form 1116 is used to figure the allowable credit. Prior taxes Your U. Prior taxes S. Prior taxes tax obligation on your income is the same as that of a retired person living in the United States. Prior taxes (See the discussion on filing requirements in chapter 1 of this publication. Prior taxes ) U. Prior taxes S. Prior taxes taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Prior taxes See the discussion under Estimated Tax in chapter 1. Prior taxes Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Prior taxes S. Prior taxes taxation. Prior taxes Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Prior taxes The first installment of estimated tax is due on April 15 of the year for which the income is earned. Prior taxes Generally, only U. Prior taxes S. Prior taxes currency is acceptable for payment of income tax. Prior taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Prior taxes Yes. Prior taxes A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Prior taxes No. Prior taxes The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Prior taxes Yes. Prior taxes You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Prior taxes You are not bound by the test indicated in the application for extension of time. Prior taxes You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Prior taxes If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Prior taxes No. Prior taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Prior taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Prior taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Prior taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Prior taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Prior taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Prior taxes File the late returns as soon as possible, stating your reason for filing late. Prior taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Prior taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Prior taxes A return filed before the due date is considered filed on the due date. Prior taxes . Prior taxes 6) I am a U. Prior taxes S. Prior taxes citizen who has retired, and I expect to remain in a foreign country. Prior taxes Do I have any further U. Prior taxes S. Prior taxes tax obligations? Your U. Prior taxes S. Prior taxes tax obligation on your income is the same as that of a retired person living in the United States. Prior taxes (See the discussion on filing requirements in chapter 1 of this publication. Prior taxes ) U. Prior taxes S. Prior taxes taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Prior taxes See the discussion under Estimated Tax in chapter 1. Prior taxes Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Prior taxes S. Prior taxes taxation. Prior taxes Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Prior taxes The first installment of estimated tax is due on April 15 of the year for which the income is earned. Prior taxes Generally, only U. Prior taxes S. Prior taxes currency is acceptable for payment of income tax. Prior taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Prior taxes Yes. Prior taxes A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Prior taxes No. Prior taxes The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Prior taxes Yes. Prior taxes You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Prior taxes You are not bound by the test indicated in the application for extension of time. Prior taxes You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Prior taxes If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Prior taxes No. Prior taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Prior taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Prior taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Prior taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Prior taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Prior taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Prior taxes File the late returns as soon as possible, stating your reason for filing late. Prior taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Prior taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Prior taxes A return filed before the due date is considered filed on the due date. Prior taxes . Prior taxes 7) I have been a bona fide resident of a foreign country for over 5 years. Prior taxes Is it necessary for me to pay estimated tax? U. Prior taxes S. Prior taxes taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Prior taxes See the discussion under Estimated Tax in chapter 1. Prior taxes Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Prior taxes S. Prior taxes taxation. Prior taxes Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Prior taxes The first installment of estimated tax is due on April 15 of the year for which the income is earned. Prior taxes Generally, only U. Prior taxes S. Prior taxes currency is acceptable for payment of income tax. Prior taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Prior taxes Yes. Prior taxes A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Prior taxes No. Prior taxes The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Prior taxes Yes. Prior taxes You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Prior taxes You are not bound by the test indicated in the application for extension of time. Prior taxes You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Prior taxes If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Prior taxes No. Prior taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Prior taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Prior taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Prior taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Prior taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Prior taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Prior taxes File the late returns as soon as possible, stating your reason for filing late. Prior taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Prior taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Prior taxes A return filed before the due date is considered filed on the due date. Prior taxes . Prior taxes 8) Will a check payable in foreign currency be acceptable in payment of my U. Prior taxes S. Prior taxes tax? Generally, only U. Prior taxes S. Prior taxes currency is acceptable for payment of income tax. Prior taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Prior taxes Yes. Prior taxes A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Prior taxes No. Prior taxes The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Prior taxes Yes. Prior taxes You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Prior taxes You are not bound by the test indicated in the application for extension of time. Prior taxes You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Prior taxes If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Prior taxes No. Prior taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Prior taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Prior taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Prior taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Prior taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Prior taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Prior taxes File the late returns as soon as possible, stating your reason for filing late. Prior taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Prior taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Prior taxes A return filed before the due date is considered filed on the due date. Prior taxes . Prior taxes 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. Prior taxes Must I file a separate Form 2555 (or Form 2555-EZ) with each return? Yes. Prior taxes A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Prior taxes No. Prior taxes The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Prior taxes Yes. Prior taxes You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Prior taxes You are not bound by the test indicated in the application for extension of time. Prior taxes You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Prior taxes If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Prior taxes No. Prior taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Prior taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Prior taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Prior taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Prior taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Prior taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Prior taxes File the late returns as soon as possible, stating your reason for filing late. Prior taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Prior taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Prior taxes A return filed before the due date is considered filed on the due date. Prior taxes . Prior taxes 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? No. Prior taxes The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Prior taxes Yes. Prior taxes You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Prior taxes You are not bound by the test indicated in the application for extension of time. Prior taxes You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Prior taxes If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Prior taxes No. Prior taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Prior taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Prior taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Prior taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Prior taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Prior taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Prior taxes File the late returns as soon as possible, stating your reason for filing late. Prior taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Prior taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Prior taxes A return filed before the due date is considered filed on the due date. Prior taxes . Prior taxes 11) On Form 2350, Application for Extension of Time To File U. Prior taxes S. Prior taxes Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. Prior taxes If I qualify under the bona fide residence test, can I file my return on that basis? Yes. Prior taxes You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Prior taxes You are not bound by the test indicated in the application for extension of time. Prior taxes You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Prior taxes If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Prior taxes No. Prior taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Prior taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Prior taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Prior taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Prior taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Prior taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Prior taxes File the late returns as soon as possible, stating your reason for filing late. Prior taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Prior taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Prior taxes A return filed before the due date is considered filed on the due date. Prior taxes . Prior taxes 12) I am a U. Prior taxes S. Prior taxes citizen who worked in the United States for 6 months last year. Prior taxes I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. Prior taxes Should I file a return and pay tax on the income earned in the United States during the first 6 months and then, when I qualify, file another return covering the last 6 months of the year? No. Prior taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Prior taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Prior taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Prior taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Prior taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Prior taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Prior taxes File the late returns as soon as possible, stating your reason for filing late. Prior taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Prior taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Prior taxes A return filed before the due date is considered filed on the due date. Prior taxes . Prior taxes 13) I am a U. Prior taxes S. Prior taxes citizen. Prior taxes I have lived abroad for a number of years and recently realized that I should have been filing U. Prior taxes S. Prior taxes income tax returns. Prior taxes How do I correct this oversight in not having filed returns for these years? File the late returns as soon as possible, stating your reason for filing late. Prior taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Prior taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Prior taxes A return filed before the due date is considered filed on the due date. Prior taxes . Prior taxes 14) In 2008, I qualified to exclude my foreign earned income, but I did not claim this exclusion on the return I filed in 2009. Prior taxes I paid all outstanding taxes with the return. Prior taxes Can I file a claim for refund now? It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Prior taxes A return filed before the due date is considered filed on the due date. Prior taxes 2. Prior taxes Meeting the Requirements of Either the Bona Fide Residence Test or the Physical Presence Test . Prior taxes 1) I recently came to Country X to work for the Orange Tractor Co. Prior taxes and I expect to be here for 5 or 6 years. Prior taxes I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. Prior taxes Is this correct? . Prior taxes 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? . Prior taxes 3) To meet the qualification of an uninterrupted period which includes an entire taxable year, do I have to be physically present in a foreign country for the entire year? . Prior taxes 4) I am a U. Prior taxes S. Prior taxes citizen and during 2012 was a bona fide resident of Country X. Prior taxes On January 15, 2013, I was notified that I was to be assigned to Country Y. Prior taxes I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. Prior taxes Although I was not in Country Y on January 1, I was a bona fide resident of Country X and was in Country Y on December 31, 2013. Prior taxes My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. Prior taxes Am I a bona fide resident of a foreign country for 2013, or must I wait for the entire year of 2014 to become one? . Prior taxes 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. Prior taxes Can I figure the exclusion for the period I resided abroad? . Prior taxes 6) Can a resident alien of the United States qualify for an exclusion or deduction under the bona fide residence test or the physical presence test? . Prior taxes 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. Prior taxes I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. Prior taxes However, I was reassigned back to the United States and left Country Z on July 1 of this year. Prior taxes Can I exclude any of my foreign earned income? . Prior taxes 1) I recently came to Country X to work for the Orange Tractor Co. Prior taxes and I expect to be here for 5 or 6 years. Prior taxes I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. Prior taxes Is this correct? Not necessarily. Prior taxes The law provides that to qualify under this test for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, a person must be a “bona fide resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year. Prior taxes ” If, like most U. Prior taxes S. Prior taxes citizens, you file your return on a calendar year basis, the taxable year referred to in the law would be from January 1 to December 31 of any particular year. Prior taxes Unless you established residence in Country X on January 1, it would be more than 1 year before you would be a bona fide resident of a foreign country. Prior taxes Once you have completed your qualifying period, however, you are entitled to exclude the income or to claim the housing exclusion or deduction from the date you established bona fide residence. Prior taxes To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. Prior taxes Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. Prior taxes To claim the foreign earned income exclusion or foreign housing exclusion or deduction under this test, the period of foreign residence must include 1 full tax year (usually January 1 – December 31), but once you meet this time requirement, you figure the exclusions and the deduction from the date the residence actually began. Prior taxes No. Prior taxes Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Prior taxes During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. Prior taxes To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. Prior taxes Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. Prior taxes No. Prior taxes You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Prior taxes If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Prior taxes S. Prior taxes tax. Prior taxes Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Prior taxes Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Prior taxes No. Prior taxes You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Prior taxes . Prior taxes 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. Prior taxes Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. Prior taxes To claim the foreign earned income exclusion or foreign housing exclusion or deduction under this test, the period of foreign residence must include 1 full tax year (usually January 1 – December 31), but once you meet this time requirement, you figure the exclusions and the deduction from the date the residence actually began. Prior taxes No. Prior taxes Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Prior taxes During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. Prior taxes To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. Prior taxes Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. Prior taxes No. Prior taxes You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Prior taxes If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Prior taxes S. Prior taxes tax. Prior taxes Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Prior taxes Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Prior taxes No. Prior taxes You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Prior taxes . Prior taxes 3) To meet the qualification of “an uninterrupted period which includes an entire taxable year,” do I have to be physically present in a foreign country for the entire year? No. Prior taxes Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Prior taxes During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. Prior taxes To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. Prior taxes Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. Prior taxes No. Prior taxes You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Prior taxes If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Prior taxes S. Prior taxes tax. Prior taxes Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Prior taxes Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Prior taxes No. Prior taxes You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Prior taxes . Prior taxes 4) I am a U. Prior taxes S. Prior taxes citizen and during 2012 was a bona fide resident of Country X. Prior taxes On January 15, 2013, I was notified that I was to be assigned to Country Y. Prior taxes I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. Prior taxes Although I was not in Country Y on January 1, I was a bona fide resident of Country X and was in Country Y on December 31, 2013. Prior taxes My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. Prior taxes Am I a bona fide resident of a foreign country for 2013, or must I wait for the entire year of 2014 to become one? Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. Prior taxes No. Prior taxes You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Prior taxes If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Prior taxes S. Prior taxes tax. Prior taxes Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Prior taxes Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Prior taxes No. Prior taxes You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Prior taxes . Prior taxes 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. Prior taxes Can I figure the exclusion for the period I resided abroad? No. Prior taxes You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Prior taxes If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Prior taxes S. Prior taxes tax. Prior taxes Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Prior taxes Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Prior taxes No. Prior taxes You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Prior taxes . Prior taxes 6) Can a resident alien of the United States qualify for an exclusion or deduction under the bona fide residence test or the physical presence test? Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Prior taxes Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Prior taxes No. Prior taxes You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Prior taxes . Prior taxes 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. Prior taxes I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. Prior taxes However, I was reassigned back to the United States and left Country Z on July 1 of this year. Prior taxes Can I exclude any of my foreign earned income? No. Prior taxes You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Prior taxes 3. Prior taxes Foreign Earned Income . Prior taxes 1) I am an employee of the U. Prior taxes S. Prior taxes Government working abroad. Prior taxes Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? . Prior taxes 2) I qualify for the foreign earned income exclusion under the bona fide residence test. Prior taxes Does my foreign earned income include my U. Prior taxes S. Prior taxes dividends and the interest I receive on a foreign bank account? . Prior taxes 3) My company pays my foreign income tax on my foreign earnings. Prior taxes Is this taxable compensation? . Prior taxes 4) I live in an apartment in a foreign city for which my employer pays the rent. Prior taxes Should I include in my income the cost to my employer ($1,200 a month) or the fair market value of equivalent housing in the United States ($800 a month)? . Prior taxes 5) My U. Prior taxes S. Prior taxes employer pays my salary into my U. Prior taxes S. Prior taxes bank account. Prior taxes Is this income considered earned in the United States or is it considered foreign earned income? . Prior taxes 6) What is considered a foreign country? . Prior taxes 7) What is the source of earned income? . Prior taxes 1) I am an employee of the U. Prior taxes S. Prior taxes Government working abroad. Prior taxes Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? No. Prior taxes The foreign earned income exclusion applies to your foreign earned income. Prior taxes Amounts paid by the United States or its agencies to their employees are not treated, for this purpose, as foreign earned income. Prior taxes No. Prior taxes The only income that is foreign earned income is income from the performance of personal services abroad. Prior taxes Investment income is not earned income. Prior taxes However, you must include it in gross income reported on your Form 1040. Prior taxes Yes. Prior taxes The amount is compensation for services performed. Prior taxes The tax paid by your company should be reported on Form 1040, line 7, and on Form 2555, Part IV, line 22(f) (or on Form 2555-EZ, Part IV, line 17). Prior taxes You must include in income the fair market value (FMV) of the facility provided, where it is provided. Prior taxes This will usually be the rent your employer pays. Prior taxes Situations when the FMV is not included in income are discussed in chapter 4 under Exclusion of Meals and Lodging. Prior taxes If you performed the services to earn this salary outside the United States, your salary is considered earned abroad. Prior taxes It does not matter that you are paid by a U. Prior taxes S. Prior taxes employer or that your salary is deposited in a U. Prior taxes S. Prior taxes bank account in the United States. Prior taxes The source of salary, wages, commissions, and other personal service income is the place where you perform the services. Prior taxes For the purposes of the foreign earned income exclusion and the foreign housing exclusion or deduction, any territory under the sovereignty of a countr