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Refile taxes 16. Refile taxes   Cómo Declarar Ganancias y Pérdidas Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Cómo Declarar Ganancias y Pérdidas de CapitalExcepción 1. Refile taxes Excepción 2. Refile taxes Presente el Formulario 1099-B o el Formulario 1099-S al IRS. Refile taxes Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Qué Hay de Nuevo Tasas máximas de ganancias de capital. Refile taxes  Para el año 2013, las tasas máximas de ganancias de capital son del 0%, 15%, 20%, 25% y 28%. Refile taxes Introduction En este capítulo se explica cómo declarar ganancias y pérdidas de capital provenientes de ventas, intercambios y otras enajenaciones de bienes de inversión en el Formulario 8949 y el Anexo D (Formulario 1040). Refile taxes Esta explicación abarca los siguientes temas: Cómo declarar ganancias y pérdidas a corto plazo. Refile taxes Cómo declarar ganancias y pérdidas a largo plazo. Refile taxes Cómo calcular pérdidas de capital que se van a trasladar al año siguiente. Refile taxes Cómo calcular los impuestos sobre una ganancia neta de capital. Refile taxes Si vende o de otro modo enajena bienes utilizados en una ocupación o negocio o en la producción de ingresos, vea la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés, antes de completar el Anexo D (Formulario 1040). Refile taxes Useful Items - You may want to see: Publicación 537 Installment Sales (Ventas a plazos), en inglés 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversión), en inglés Formulario (e Instrucciones) 4797 Sales of Business Property (Ventas de bienes comerciales), en inglés 6252 Installment Sale Income (Ingresos de ventas a plazos), en inglés 8582 Passive Activity Loss Limitations (Limitaciones de pérdidas en actividades pasivas), en inglés 8949 Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de activos de capital, en inglés) Anexo D (Formulario 1040) Capital Gains and Losses (Ganancias y pérdidas de capital), en inglés Cómo Declarar Ganancias y Pérdidas de Capital Declare sus ganancias y pérdidas de capital en el Formulario 8949. Refile taxes Complete el Formulario 8949 antes de completar las líneas 1b, 2, 3, 8b, 9 ó 10 del Anexo D (Formulario 1040). Refile taxes Use el Formulario 8949 para declarar: La venta o intercambio de un activo de capital, la cual no se declaró en ningún otro formulario o anexo, Ganancias por canjes involuntarios (aparte de cuando se deba a un hecho fortuito o un robo) de activos de capital que no sirven para propósitos de negocio o lucro y Deudas incobrables que no provienen del negocio. Refile taxes Use el Anexo D (Formulario 1040): Para calcular la ganancia o pérdida total de las transacciones declaradas en el Formulario 8949; Para declarar una ganancia proveniente del Formulario 6252 o de la Parte I del Formulario 4797; Para declarar una ganancia o pérdida proveniente del Formulario 4684, 6781 u 8824; Para declarar distribuciones de ganancias de capital no declaradas directamente en el Formulario 1040 o en el Formulario 1040A; Para declarar una pérdida de capital trasladada del año tributario anterior al año tributario actual; Para declarar su parte de una ganancia (o pérdida) de una sociedad colectiva, sociedad anónima de tipo S, caudal hereditario o fideicomiso; Para declarar las transacciones informadas a usted en el Formulario 1099-B (o documento sustitutivo), el cual muestra las bases informadas al IRS y al cual no corresponde ninguno de los ajustes o códigos del Formulario 8949; y Para declarar ganancias de capital a largo plazo no distribuidas provenientes del Formulario 2439. Refile taxes Anote en el Formulario 8949 todas las ventas e intercambios de activos de capital (incluyendo acciones, bonos, etc. Refile taxes ) y de bienes raíces (si no se declararon en el Formulario 4684, 4797, 6252, 6781 u 8824 o la línea 1a u 8a del Anexo D). Refile taxes Declare estas transacciones aun si usted no recibió un Formulario 1099-B o 1099-S (u otra declaración sustitutiva) para la transacción. Refile taxes Declare las ganancias o pérdidas a corto plazo en la Parte I. Refile taxes Declare ganancias y pérdidas a largo plazo en la Parte II. Refile taxes Use cuantos Formularios 8949 sean necesarios. Refile taxes Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040). Refile taxes   Hay ciertas circunstancias bajo las cuales usted tal vez no tenga que presentar el Formulario 8949 ni el Anexo D (Formulario 1040). Refile taxes Excepción 1. Refile taxes   Usted no tiene que presentar el Formulario 8949 ni el Anexo D (Formulario 1040) si no tiene pérdidas de capital y sus únicas ganancias de capital son distribuciones de ganancia de capital correspondientes al (los) recuadro(s) 2a del (de los) Formulario(s) 1099-DIV (o declaraciones sustitutivas). Refile taxes (Si alguno de los Formularios 1099-DIV (o declaraciones sustitutivas) que usted recibe indica una cifra en el recuadro 2b (ganancias no recuperadas conforme a la sección 1250), el recuadro 2c (ganancias conforme a la sección 1202) o el recuadro 2d (ganancias (tasas de 28%) por la venta de objetos coleccionables, usted no reúne los requisitos para esta excepción). Refile taxes Si reúne los requisitos para esta excepción, declare sus distribuciones de ganancia de capital directamente en la línea 13 del Formulario 1040 y marque el recuadro en la línea 13. Refile taxes También debe utillizar la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para impuestos sobre dividendos y ganancias de capital), que encontrará en las Instrucciones del Formulario 1040, para calcular su impuesto. Refile taxes Usted pede declarar sus distribuciones de ganancias de capital en la línea 10 del Formulario 1040A, en vez del Formulario 1040, si ninguno de los Formularios 1099-DIV (o declaraciones sustitutivas) que usted recibió indica una cifra en los recuadros 2b, 2c o 2d y usted no tiene que presentar el Formulario 1040. Refile taxes Excepción 2. Refile taxes   Usted tiene que presentar el Anexo D (Formulario 1040), pero por lo general no tiene que presentar el Formulario 8949 si la Excepción 1 no le corresponde y sus únicas ganancias y pérdidas de capital son: Distribuciones de ganancias de capital; Una pérdida de capital trasladada de un año anterior; Una ganancia correspondiente al Formulario 2439 ó 6252, o de la Parte I del Formulario 4797; Una ganancia o pérdida correspondiente al Formulario 4684, 6781 u 8824; Una ganancia o pérdida de una sociedad colectiva, sociedad anónima de tipo S, un caudal hereditario o fideicomiso; Ganancias y pérdidas de transacciones por las cuales usted recibió el Formulario 1099-B (o un documento sustitutivo), el cual muestra las bases informadas al IRS y por lo cual no necesita hacer ningún ajuste en la columna (g) del Formulario 8949 ni anotar ningún código en la columna (f) del Formulario 8949. Refile taxes Ventas a plazos. Refile taxes   No puede utilizar el método de pago a plazos para declarar una ganancia proveniente de la venta de acciones o valores bursátiles cotizados en un mercado de valores bursátiles establecido. Refile taxes Tiene que declarar la totalidad de la ganancia en el año de la venta (el año en el que ocurra la fecha de canje). Refile taxes Ganancias y pérdidas provenientes de una actividad pasiva. Refile taxes    Si tiene pérdidas o ganancias provenientes de una actividad pasiva, es posible que tenga que declararlas también en el Formulario 8582. Refile taxes En ciertos casos, la pérdida puede ser limitada conforme a las reglas de actividad pasiva. Refile taxes Consulte el Formulario 8582 y sus instrucciones correspondientes por separado para obtener información adicional sobre la declaración de ganancias y pérdidas de capital producto de una actividad pasiva. Refile taxes Transacciones que se declaran en el Formulario 1099-B. Refile taxes   Si vendió bienes, como acciones, bonos o ciertos productos de consumo bursátiles, a través de un agente corredor bursátil, éste debe entregarle un Formulario 1099-B o documento sustitutivo. Refile taxes Utilice el Formulario 1099-B o el documento sustitutivo para completar el Formulario 8949. Refile taxes Si usted vendió un valor bursátil garantizado en 2013, su agente corredor bursátil le mandará un Formulario 1099-B (o declaración sustitutiva) que le indica la base. Refile taxes Esto le ayudará a completar el Formulario 8949. Refile taxes Por lo general, los valores bursátiles garantizados son aquéllos que usted adquirió después del año 2010. Refile taxes   Declare las ganancias brutas que aparezcan en el recuadro 2a del Formulario 1099-B como el precio de venta en la columna (d) de la Parte I o la Parte II del Formulario 8949, según le corresponda a su caso. Refile taxes No obstante, si el agente corredor bursátil indica, en el recuadro 2a del Formulario 1099-B, haber declarado al IRS las ganancias brutas (precio de venta) menos comisiones y primas de opciones, anote el precio neto de venta resultante en la columna (d) de la Parte I o de la Parte II del Formulario 8949, según le corresponda a su caso. Refile taxes   Incluya en la columna (g) todo gasto de venta, tal como honorarios de agente corredor bursátil, comisiones, impuestos de traspaso locales y estatales y primas de opciones, a menos que usted haya declarado el precio neto de venta en la columna (d). Refile taxes Si incluye un gasto de venta en la columna (g), anote “E” en la columna (f). Refile taxes Transacciones que se declaran en el Formulario 1099-CAP. Refile taxes   Si es dueño de acciones de una sociedad anónima en cuyo control o estructura de capital haya habido cambios importantes, dicha sociedad debe enviarle el Formulario 1099-CAP o documento sustitutivo. Refile taxes Utilice el Formulario 1099-CAP o documento sustitutivo para completar el Formulario 8949. Refile taxes Si sus cálculos indican que, debido al cambio, usted tendría una pérdida, no anote ninguna cantidad en el Formulario 8949 ni en el Anexo D (Formulario 1040). Refile taxes Esta transacción no le da la posibilidad de declarar una pérdida en el Anexo D (Formulario 1040). Refile taxes   Declare el total de la cantidad recibida indicado en el recuadro 2 del Formulario 1099-CAP como el precio de venta en la columna (d) de la Parte I o de la Parte II del Formulario 8949, según le corresponda a su caso. Refile taxes Transacciones que se declaran en el Formulario 1099-S. Refile taxes   Si vendió o canjeó bienes raíces que han de declararse, normalmente la persona encargada de comunicar transacciones de bienes raíces debe entregarle un Formulario 1099-S en el que se indiquen las ganancias brutas. Refile taxes    “Bienes raíces que han de declararse” son toda participación en una propiedad actual o futura en cualesquiera de los siguientes casos: Terrenos con o sin mejoras, incluido el espacio aéreo; Estructuras intrínsecamente permanentes, incluido todo edificio residencial, comercial o industrial; Una unidad de condominio y sus instalaciones accesorias y elementos comunes, incluido el terreno; y Acciones de cooperativa de viviendas en sociedad anónima (como se define en la sección 216 del Código de Impuestos Internos). Refile taxes   Una “persona encargada de comunicar transacciones de bienes raíces” puede ser el abogado del comprador, el abogado de usted, una compañía de escrituras de propiedad o de cuentas en depósito, un prestamista hipotecario, el agente corredor bursátil de usted, el agente corredor bursátil del comprador o la persona que adquiera la mayor participación en la propiedad. Refile taxes   El Formulario 1099-S indicará las ganancias brutas de la venta o el intercambio en el recuadro 2. Refile taxes Consulte las Instrucciones para el Formulario 8949 y las Instrucciones para el Anexo D (Formulario 1040) para saber cómo se declaran estas transacciones e incluirlas en la Parte I o Parte II del Formulario 8949, tal como le corresponda a su caso. Refile taxes No obstante, declare los intercambios por bienes del mismo tipo en el Formulario 8824. Refile taxes   Es ilegal que una persona encargada de comunicar transacciones de bienes raíces le cobre un cargo por separado por cumplir con el requisito de presentación del Formulario 1099-S. Refile taxes Nominatarios. Refile taxes   Si recibe ganancias brutas como nominatario (es decir, las ganancias brutas están a nombre suyo pero en realidad pertenecen a otra persona), vea las Instrucciones para el Formulario 8949, para saber cómo declarar estas cantidades en el Formulario 8949. Refile taxes Presente el Formulario 1099-B o el Formulario 1099-S al IRS. Refile taxes   Si recibió ganancias brutas en calidad de nominatario en 2013, tiene que presentar al IRS el Formulario 1099-B o el Formulario 1099-S correspondiente a dichas ganancias. Refile taxes Envíe el Formulario 1099-B o el Formulario 1099-S junto con el Formulario 1096, Annual Summary and Transmittal of U. Refile taxes S. Refile taxes Information Returns (Resumen e informe anual de declaraciones informativas de los Estados Unidos), en inglés, al Centro de Servicio del Servicio de Impuestos Internos que le corresponda a más tardar el 28 de febrero de 2014 (31 de marzo de 2014, si presenta el Formulario 1099-B o el Formulario 1099-S por vía electrónica). Refile taxes Entregue la Copia B del Formulario 1099-B o del Formulario 1099-S al verdadero dueño de dichas ganancias a más tardar el 18 de febrero de 2014. Refile taxes En el Formulario 1099-B, usted debe constar como “Payer” (Pagador). Refile taxes El otro dueño debe constar como “Recipient” (Destinatario). Refile taxes En el Formulario 1099-S, usted debe constar como “Filer” (Declarante). Refile taxes El otro dueño debe constar como “Transferor” (Cesionista). Refile taxes No obstante, usted no tiene que presentar el Formulario 1099-B ni el Formulario 1099-S para mostrar las ganancias de su cónyuge. Refile taxes Para más información acerca de los requisitos de presentación de ciertas declaraciones informativas y las multas por no presentar (o facilitar) dichas declaraciones, vea las General Instructions for Certain Information Returns (Instrucciones generales para determinadas declaraciones informativas), en inglés. Refile taxes Si presenta la declaración electrónicamente, vea la Publicación 1220, en inglés. Refile taxes Venta de bienes comprados en diferentes ocasiones. Refile taxes   Si vende un paquete de acciones u otros bienes que haya comprado en diferentes ocasiones, declare la pérdida o ganancia a corto plazo procedente de la venta en una fila de la Parte I del Formulario 8949 y anote la pérdida o ganancia a largo plazo en una fila de la Parte II del Formulario 8949. Refile taxes Escriba “Various” (Varios) en la columna (b) para la “Date acquired” (Fecha de adquisición). Refile taxes Gastos de venta. Refile taxes    En la columna (g) del Formulario 8949, incluya todo gasto de venta, como honorarios de agentes corredores bursátiles, comisiones, impuestos estatales y locales sobre traspasos y primas de opciones, a menos que usted haya declarado el precio neto de ventas en la columna (d). Refile taxes Si usted incluyó un gasto de venta en la columna (g), anote “E” en la columna (f). Refile taxes   Para más información sobre los ajustes a la base, vea el capítulo 13. Refile taxes Ganancias y pérdidas a corto plazo. Refile taxes   Las ganancias o pérdidas de capital sobre la venta o canje de bienes de inversión que haya tenido por 1 año o menos se consideran pérdidas o ganancias de capital a corto plazo. Refile taxes Declárelas en la Parte I del Formulario 8949. Refile taxes   Sume su parte de pérdidas o ganancias de capital a corto plazo provenientes de sociedades colectivas, sociedades anónimas de tipo S, caudales hereditarios y fideicomisos, además de toda pérdida de capital a corto plazo que se haya trasladado de un año anterior, con las demás ganancias y pérdidas de capital a corto plazo para calcular la pérdida o ganancia de capital neta a corto plazo en la línea 7 del Anexo D (Formulario 1040). Refile taxes Ganancias y pérdidas a largo plazo. Refile taxes    Una ganancia o pérdida de capital sobre la venta o canje de bienes de inversión que haya tenido durante más de 1 año se considera ganancia o pérdida de capital a largo plazo. Refile taxes Declárela en la Parte II del Formulario 8949. Refile taxes   Usted debe declarar lo siguiente en la Parte II del Anexo D (Formulario 1040): Ganancias de capital a largo plazo de un fondo mutuo (u otra sociedad inversionista reglamentada) o de una sociedad de inversión inmobiliaria (REIT, por sus siglas en inglés) que no hayan sido distribuidas; Su participación de las ganancias y pérdidas de capital a largo plazo de sociedades colectivas, sociedades anónimas de tipo S, caudales hereditarios y fideicomisos; Toda distribución de ganancia de capital proveniente de fondos mutuos y sociedades de inversión inmobiliaria (REIT) que no se haya declarado directamente en la línea 10 del Formulario 1040A o la línea 13 del Formulario 1040; y Pérdidas de capital a largo plazo trasladadas de un año anterior. Refile taxes    El resultado que se dé después de sumar dichas cantidades con las demás ganancias de capital a largo plazo y restar las pérdidas de capital a largo plazo es la ganancia o pérdida de capital neta a largo plazo (línea 15 del Anexo D (Formulario 1040)). Refile taxes Total de la ganancia o pérdida neta. Refile taxes   Para calcular el total de la ganancia o pérdida neta, sume la ganancia o pérdida de capital neta a corto plazo (línea 7 del Anexo D (Formulario 1040)) con la pérdida o ganancia de capital neta a largo plazo (línea 15 del Anexo D (Formulario 1040)). Refile taxes Anote el resultado en la línea 16 de la Parte III del Anexo D (Formulario 1040). Refile taxes Si tiene pérdidas que sobrepasen las ganancias, vea Pérdidas de Capital , que se encuentra a continuación. Refile taxes Si las líneas 15 y 16 del Anexo D (Formulario 1040) son ganancias y el ingreso sujeto a impuestos en su Formulario 1040 es mayor de cero, vea Tasas Impositivas sobre Ganancias de Capital , más adelante. Refile taxes Pérdidas de Capital Si las pérdidas de capital son mayores que las ganancias de capital, se puede declarar una deducción por pérdida de capital. Refile taxes Declare la cantidad de la deducción en la línea 13 del Formulario 1040, anotándola entre paréntesis. Refile taxes Límite sobre la deducción. Refile taxes   La deducción por ganancia de capital permisible, calculada en el Anexo D (Formulario 1040), es la cantidad que sea menor de las siguientes: $3,000 ($1,500 si es casado y presenta una declaración por separado) o El total de la pérdida neta tal como aparece en la línea 16 del Anexo D (Formulario 1040). Refile taxes   Puede usar el total de la pérdida neta para reducir sus ingresos en una cantidad equivalente, hasta el límite de $3,000. Refile taxes Traslado de pérdida de capital. Refile taxes   Si el total de la pérdida neta en la línea 16 del Anexo D (Formulario 1040) sobrepasa el límite anual de las deducciones de pérdida de capital, puede trasladar al año siguiente la parte sobrante y tratarla como si hubiera incurrido en la misma durante ese próximo año. Refile taxes Si una parte de la pérdida sigue sin usarse, puede trasladarla a años posteriores hasta que se agote. Refile taxes   Cuando calcule una cantidad de pérdida de capital que se trasladará al año siguiente, tiene que tener en cuenta la deducción permisible del año en curso, la haya reclamado o no, e independientemente de si presentó o no una declaración correspondiente al año en curso. Refile taxes   Cuando traslade una pérdida a un año posterior, ésta sigue siendo una pérdida a largo plazo o corto plazo. Refile taxes Una pérdida de capital a largo plazo que usted traslade al año tributario siguiente reducirá las ganancias de capital a largo plazo de dicho año antes de reducir las ganancias de capital a corto plazo de dicho año. Refile taxes Cálculo de la cantidad trasladada al año siguiente. Refile taxes   La cantidad de la pérdida de capital a trasladarse al año siguiente es la cantidad de pérdida neta total que sea mayor que la cantidad menor entre: La deducción por pérdida de capital permisible durante el año o Sus ingresos sujetos a impuestos aumentados por la deducción por pérdida de capital permisible durante el año y la deducción por exenciones personales. Refile taxes   Si las deducciones son mayores que sus ingresos brutos del año tributario, utilice los ingresos negativos sujetos a impuestos al calcular la cantidad en el punto (2). Refile taxes    Complete la Capital Loss Carryover Worksheet (Hoja de trabajo para calcular la pérdida de capital a trasladarse a años posteriores) en las Instrucciones del Anexo D o la Publicación 550, en inglés, para calcular la parte de la pérdida de capital que se pueda trasladar. Refile taxes Ejemplo. Refile taxes Roberto y Gloria vendieron valores bursátiles en 2013. Refile taxes Las ventas dieron por resultado una pérdida de capital de $7,000. Refile taxes No hicieron otras transacciones de capital. Refile taxes Sus ingresos sujetos a impuestos fueron $26,000. Refile taxes En la declaración conjunta de 2013, pueden deducir $3,000. Refile taxes La parte de la pérdida que no usaron, $4,000 ($7,000 − $3,000), se puede trasladar a 2014. Refile taxes Si la pérdida de capital hubiera sido $2,000, la deducción por pérdida de capital también habría sido $2,000. Refile taxes No tendrían cantidad alguna a trasladar al año siguiente. Refile taxes Utilice primero las pérdidas a corto plazo. Refile taxes   Cuando calcule la cantidad a trasladarse al año siguiente, utilice primero las pérdidas de capital a corto plazo, aunque haya incurrido en las mismas después de una pérdida de capital a largo plazo. Refile taxes Si no ha alcanzado el límite de la deducción por pérdidas de capital después de haber utilizado las pérdidas de capital a corto plazo, utilice las pérdidas de capital a largo plazo hasta alcanzar el límite. Refile taxes Pérdida de capital de un difunto. Refile taxes    Una pérdida de capital sufrida por una persona en su último año tributario antes de fallecer (o que se haya traspasado de un año anterior a dicho año) se puede deducir sólo en la última declaración del impuesto sobre el ingreso personal que se presente a nombre del difunto. Refile taxes Los límites de pérdida de capital explicados anteriormente aún corresponden en este caso. Refile taxes El caudal hereditario (patrimonio) del difunto no puede deducir ninguna parte de la pérdida ni trasladarla a años posteriores. Refile taxes Declaraciones conjuntas y separadas. Refile taxes   Si antes usted y su cónyuge presentaban declaraciones por separado y ahora presentan una declaración conjunta, sume las cantidades de pérdida de capital que cada uno de ustedes haya trasladado a un año siguiente. Refile taxes No obstante, si antes usted y su cónyuge presentaban una declaración conjunta y ahora presentan declaraciones por separado, toda pérdida de capital que se haya trasladado a un año siguiente se puede deducir sólo en la declaración del cónyuge que de hecho sufrió la pérdida. Refile taxes Tasas Impositivas sobre Ganancias de Capital Las tasas impositivas correspondientes a una ganancia neta de capital suelen ser más bajas que las que corresponden a otros ingresos. Refile taxes Estas tasas reducidas se conocen como las “tasas máximas de ganancias de capital”. Refile taxes El término “ganancia neta de capital” designa la cantidad por la que la ganancia neta de capital a largo plazo del año supera la pérdida de capital neta a corto plazo. Refile taxes Para el año 2013, las tasas máximas correspondientes a ganancias de capital son 0%, 15%, 20%, 25% y 28%. Refile taxes Vea la Tabla 16-1, para obtener información detallada. Refile taxes Si para calcular el impuesto utiliza las tasas máximas correspondientes a ganancias de capital y el cálculo normal de impuestos le resulta en unos impuestos más bajos, el cálculo normal de impuestos es el que le corresponde. Refile taxes Ejemplo. Refile taxes Su ganancia neta de capital proviene en su totalidad de la venta de artículos coleccionables, por lo tanto, la tasa correspondiente a la ganancia de capital es 28%. Refile taxes Si de otro modo está sujeto a una tasa menor del 28%, la tasa del 28% no corresponde. Refile taxes Deducción de los intereses de inversiones. Refile taxes   Si declara una deducción de intereses de inversiones, tal vez tenga que reducir la cantidad de su ganancia neta de capital que reúna los requisitos para las tasas impositivas sobre ganancias de capital. Refile taxes Réstele la cantidad de la ganancia neta de capital que opte por incluir en los ingresos de inversiones al calcular el límite de la deducción de los mismos. Refile taxes Para hacer esto, se utiliza la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D) en las Instrucciones para el Anexo D (Formulario 1040), en inglés, o la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para los impuestos sobre dividendos calificados y ganancias de capital), que se encuentra en las instrucciones por separado correspondientes a los Formularios 1040 y 1040A, en inglés. Refile taxes Para más información acerca del límite de los intereses procedentes de inversiones, vea Interest Expenses (Gastos de intereses) en el capítulo 3 de la Publicación 550, en inglés. Refile taxes Tabla 16-1. Refile taxes ¿Cuál es la Tasa Máxima de Ganancias de Capital que le Corresponde? SI la ganancia neta de capital se deriva de . Refile taxes . Refile taxes . Refile taxes ENTONCES la  tasa máxima de  ganancia de capital es . Refile taxes . Refile taxes . Refile taxes una ganancia producto de artículos coleccionables 28% una ganancia, la cual reúne los requisitos, sobre acciones de pequeños negocios calificados menos la exclusión conforme a la sección 1202 28% una ganancia conforme a la sección 1250 no recuperada 25% otra ganancia1 y la tasa impositiva normal correspondiente es 39. Refile taxes 6% 20% otra ganancia1 y la tasa impositiva normal correspondiente es 25%, 28%, 33% o 35% 15% otra ganancia1 y la tasa impositiva normal correspondiente es 10% o 15% 0% 1 El término “otra ganancia” significa toda ganancia que no sea una ganancia procedente de artículos coleccionables, ganancia sobre acciones de pequeños negocios calificados o una ganancia conforme a la sección 1250 no recuperada. Refile taxes     Ganancia o pérdida procedente de artículos coleccionables. Refile taxes   Ésta es una ganancia o pérdida que se deriva de la venta o canje de una obra de arte, alfombra, antigüedad, metal (como oro, plata y platino en barras), piedra preciosa, estampilla o sello, moneda o bebida alcohólica que haya tenido más de 1 año. Refile taxes   Se considera que una ganancia procedente de artículos coleccionables abarca las ganancias resultantes de la venta de una participación en una sociedad colectiva, sociedad anónima de tipo S o fideicomiso, generadas por una plusvalía no realizada de dichos artículos coleccionables. Refile taxes Ganancia sobre acciones de pequeños negocios calificados. Refile taxes    Si obtuvo una ganancia de acciones de pequeños negocios calificados y fue dueño de dichas acciones durante más de 5 años, normalmente puede excluir de los ingresos una parte o la totalidad de su ganancia bajo la sección 1202. Refile taxes La ganancia que cumple los requisitos, menos la exclusión conforme a la sección 1202, es una ganancia con una tasa de 28%. Refile taxes Vea Gains on Qualified Small Business Stock (Ganancias de acciones de pequeños negocios calificados) en el capítulo 4 de la Publicación 550, en inglés. Refile taxes Ganancia conforme a la sección 1250 no recuperada. Refile taxes    Por lo general, ésta es toda parte de la ganancia de capital que se haya originado por la venta de bienes conforme a la sección 1250 (bienes raíces) debido a depreciación (pero no más que la ganancia neta conforme a la sección 1231) menos toda pérdida neta en el grupo del 28%. Refile taxes Use la Unrecaptured Section 1250 Gain Worksheet (Hoja de trabajo de ganancias no recuperadas conforme a la sección 1250) de las Instrucciones del Anexo D (Formulario 1040), en inglés, para calcular la ganancia no recuperada conforme a la sección 1250. Refile taxes Para más información sobre bienes conforme a la sección 1250 y ganancias conforme a la sección 1231, vea el capítulo 3 de la Publicación 544, en inglés. Refile taxes Cálculo de los impuestos a base de las tasas máximas de ganancias de capital. Refile taxes   Utilice la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para los impuestos sobre dividendos calificados y ganancias de capital) o la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D), la que corresponda, para calcular su impuesto si ha recibido dividendos calificados o ganancia neta de capital. Refile taxes Tiene ganancia neta de capital si las cantidades de las líneas 15 y 16 del Anexo D ambas son ganancias. Refile taxes Hoja de trabajo para los impuestos del Anexo D. Refile taxes   Utilice la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D) que se encuentra en las Instrucciones del Anexo D (Formulario 1040) para calcular el impuesto si se dan las siguientes condiciones: Tiene que presentar el Anexo D (Formulario 1040) y La cantidad de la línea 18 (ganancia a una tasa de 28%) o la línea 19 (ganancia no recuperada conforme a la sección 1250) del Anexo D (Formulario 1040) es mayor de cero. Refile taxes Hoja de trabajo para el impuesto sobre dividendos calificados y ganancias de capital. Refile taxes   Utilice la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para el impuesto sobre los dividendos calificados y ganancias de capital) de las instrucciones del Formulario 1040 o Formulario 1040A (el que presente) para calcular el impuesto si no tiene que utilizar la Hoja de trabajo para los impuestos del Anexo D (como se explica anteriormente) y corresponde cualquiera de los siguientes puntos: Recibió dividendos calificados. Refile taxes (Vea Dividendos Calificados en el capítulo 8). Refile taxes No tiene que presentar el Anexo D (Formulario 1040) y recibió distribuciones de ganancias de capital. Refile taxes (Vea Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040) , anteriormente). Refile taxes Las cantidades de las líneas 15 y 16 del Anexo D (Formulario 1040) son mayores de cero. Refile taxes Impuesto mínimo alternativo. Refile taxes   Estas tasas de ganancias de capital se utilizan también para calcular el impuesto mínimo alternativo. Refile taxes Prev  Up  Next   Home   More Online Publications
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Refile taxes Publication 54 - Additional Material Questions and AnswersThis section answers tax- related questions commonly asked by taxpayers living abroad. Refile taxes 1. Refile taxes Filing Requirements—Where, When, and How . Refile taxes 1) When are U. Refile taxes S. Refile taxes income tax returns due? . Refile taxes 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. Refile taxes How can I secure an extension of time to file my return, when should I file my return, and what forms are required? . Refile taxes 3) My entire income qualifies for the foreign earned income exclusion. Refile taxes Must I file a tax return? . Refile taxes 4) I was sent abroad by my company in November of last year. Refile 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. Refile 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? . Refile taxes 5) I am a U. Refile taxes S. Refile taxes citizen and have no taxable income from the United States, but I have substantial income from a foreign source. Refile taxes Am I required to file a U. Refile taxes S. Refile taxes income tax return? . Refile taxes 6) I am a U. Refile taxes S. Refile taxes citizen who has retired, and I expect to remain in a foreign country. Refile taxes Do I have any further U. Refile taxes S. Refile taxes tax obligations? . Refile taxes 7) I have been a bona fide resident of a foreign country for over 5 years. Refile taxes Is it necessary for me to pay estimated tax? . Refile taxes 8) Will a check payable in foreign currency be acceptable in payment of my U. Refile taxes S. Refile taxes tax? . Refile taxes 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. Refile taxes Must I file a separate Form 2555 (or Form 2555-EZ) with each return? . Refile taxes 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? . Refile taxes 11) On Form 2350, Application for Extension of Time To File U. Refile taxes S. Refile taxes Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. Refile taxes If I qualify under the bona fide residence test, can I file my return on that basis? . Refile taxes 12) I am a U. Refile taxes S. Refile taxes citizen who worked in the United States for 6 months last year. Refile taxes I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. Refile 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? . Refile taxes 13) I am a U. Refile taxes S. Refile taxes citizen. Refile taxes I have lived abroad for a number of years and recently realized that I should have been filing U. Refile taxes S. Refile taxes income tax returns. Refile taxes How do I correct this oversight in not having filed returns for these years? . Refile 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. Refile taxes I paid all outstanding taxes with the return. Refile taxes Can I file a claim for refund now? . Refile taxes 1) When are U. Refile taxes S. Refile taxes income tax returns due? Generally, for calendar year taxpayers, U. Refile taxes S. Refile taxes income tax returns are due on April 15. Refile taxes If you are a U. Refile taxes S. Refile 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. Refile taxes Interest will be charged on any tax due, as shown on the return, from April 15. Refile taxes a) You should file Form 2350 by the due date of your return to request an extension of time to file. Refile taxes Form 2350 is a special form for those U. Refile taxes S. Refile 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. Refile taxes b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. Refile taxes c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). Refile taxes Generally, yes. Refile taxes Every U. Refile taxes S. Refile taxes citizen or resident who receives income must file a U. Refile taxes S. Refile taxes income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Refile taxes The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Refile taxes If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Refile 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. Refile taxes You must report your worldwide income on the return. Refile 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. Refile taxes S. Refile taxes income tax. Refile 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. Refile taxes Yes. Refile taxes All U. Refile taxes S. Refile taxes citizens and resident aliens are subject to U. Refile taxes S. Refile taxes tax on their worldwide income. Refile 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. Refile taxes S. Refile taxes income tax liability for the foreign taxes paid. Refile taxes Form 1116 is used to figure the allowable credit. Refile taxes Your U. Refile taxes S. Refile taxes tax obligation on your income is the same as that of a retired person living in the United States. Refile taxes (See the discussion on filing requirements in chapter 1 of this publication. Refile taxes ) U. Refile taxes S. Refile taxes taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Refile taxes See the discussion under Estimated Tax in chapter 1. Refile taxes Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Refile taxes S. Refile taxes taxation. Refile taxes Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Refile taxes The first installment of estimated tax is due on April 15 of the year for which the income is earned. Refile taxes Generally, only U. Refile taxes S. Refile taxes currency is acceptable for payment of income tax. Refile taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Refile taxes Yes. Refile 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. Refile taxes No. Refile 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. Refile taxes Yes. Refile 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. Refile taxes You are not bound by the test indicated in the application for extension of time. Refile 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. Refile 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. Refile taxes No. Refile 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. Refile 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. Refile 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. Refile taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Refile 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. Refile 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. Refile taxes File the late returns as soon as possible, stating your reason for filing late. Refile 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. Refile 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. Refile taxes A return filed before the due date is considered filed on the due date. Refile taxes . Refile taxes 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. Refile 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. Refile taxes Form 2350 is a special form for those U. Refile taxes S. Refile 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. Refile taxes b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. Refile taxes c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). Refile taxes Generally, yes. Refile taxes Every U. Refile taxes S. Refile taxes citizen or resident who receives income must file a U. Refile taxes S. Refile taxes income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Refile taxes The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Refile taxes If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Refile 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. Refile taxes You must report your worldwide income on the return. Refile 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. Refile taxes S. Refile taxes income tax. Refile 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. Refile taxes Yes. Refile taxes All U. Refile taxes S. Refile taxes citizens and resident aliens are subject to U. Refile taxes S. Refile taxes tax on their worldwide income. Refile 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. Refile taxes S. Refile taxes income tax liability for the foreign taxes paid. Refile taxes Form 1116 is used to figure the allowable credit. Refile taxes Your U. Refile taxes S. Refile taxes tax obligation on your income is the same as that of a retired person living in the United States. Refile taxes (See the discussion on filing requirements in chapter 1 of this publication. Refile taxes ) U. Refile taxes S. Refile taxes taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Refile taxes See the discussion under Estimated Tax in chapter 1. Refile taxes Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Refile taxes S. Refile taxes taxation. Refile taxes Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Refile taxes The first installment of estimated tax is due on April 15 of the year for which the income is earned. Refile taxes Generally, only U. Refile taxes S. Refile taxes currency is acceptable for payment of income tax. Refile taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Refile taxes Yes. Refile 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. Refile taxes No. Refile 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. Refile taxes Yes. Refile 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. Refile taxes You are not bound by the test indicated in the application for extension of time. Refile 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. Refile 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. Refile taxes No. Refile 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. Refile 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. Refile 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. Refile taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Refile 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. Refile 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. Refile taxes File the late returns as soon as possible, stating your reason for filing late. Refile 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. Refile 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. Refile taxes A return filed before the due date is considered filed on the due date. Refile taxes . Refile taxes 3) My entire income qualifies for the foreign earned income exclusion. Refile taxes Must I file a tax return? Generally, yes. Refile taxes Every U. Refile taxes S. Refile taxes citizen or resident who receives income must file a U. Refile taxes S. Refile taxes income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Refile taxes The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Refile taxes If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Refile 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. Refile taxes You must report your worldwide income on the return. Refile 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. Refile taxes S. Refile taxes income tax. Refile 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. Refile taxes Yes. Refile taxes All U. Refile taxes S. Refile taxes citizens and resident aliens are subject to U. Refile taxes S. Refile taxes tax on their worldwide income. Refile 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. Refile taxes S. Refile taxes income tax liability for the foreign taxes paid. Refile taxes Form 1116 is used to figure the allowable credit. Refile taxes Your U. Refile taxes S. Refile taxes tax obligation on your income is the same as that of a retired person living in the United States. Refile taxes (See the discussion on filing requirements in chapter 1 of this publication. Refile taxes ) U. Refile taxes S. Refile taxes taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Refile taxes See the discussion under Estimated Tax in chapter 1. Refile taxes Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Refile taxes S. Refile taxes taxation. Refile taxes Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Refile taxes The first installment of estimated tax is due on April 15 of the year for which the income is earned. Refile taxes Generally, only U. Refile taxes S. Refile taxes currency is acceptable for payment of income tax. Refile taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Refile taxes Yes. Refile 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. Refile taxes No. Refile 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. Refile taxes Yes. Refile 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. Refile taxes You are not bound by the test indicated in the application for extension of time. Refile 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. Refile 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. Refile taxes No. Refile 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. Refile 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. Refile 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. Refile taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Refile 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. Refile 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. Refile taxes File the late returns as soon as possible, stating your reason for filing late. Refile 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. Refile 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. Refile taxes A return filed before the due date is considered filed on the due date. Refile taxes . Refile taxes 4) I was sent abroad by my company in November of last year. Refile 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. Refile 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. Refile 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. Refile taxes You must report your worldwide income on the return. Refile 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. Refile taxes S. Refile taxes income tax. Refile 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. Refile taxes Yes. Refile taxes All U. Refile taxes S. Refile taxes citizens and resident aliens are subject to U. Refile taxes S. Refile taxes tax on their worldwide income. Refile 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. Refile taxes S. Refile taxes income tax liability for the foreign taxes paid. Refile taxes Form 1116 is used to figure the allowable credit. Refile taxes Your U. Refile taxes S. Refile taxes tax obligation on your income is the same as that of a retired person living in the United States. Refile taxes (See the discussion on filing requirements in chapter 1 of this publication. Refile taxes ) U. Refile taxes S. Refile taxes taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Refile taxes See the discussion under Estimated Tax in chapter 1. Refile taxes Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Refile taxes S. Refile taxes taxation. Refile taxes Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Refile taxes The first installment of estimated tax is due on April 15 of the year for which the income is earned. Refile taxes Generally, only U. Refile taxes S. Refile taxes currency is acceptable for payment of income tax. Refile taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Refile taxes Yes. Refile 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. Refile taxes No. Refile 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. Refile taxes Yes. Refile 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. Refile taxes You are not bound by the test indicated in the application for extension of time. Refile 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. Refile 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. Refile taxes No. Refile 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. Refile 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. Refile 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. Refile taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Refile 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. Refile 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. Refile taxes File the late returns as soon as possible, stating your reason for filing late. Refile 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. Refile 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. Refile taxes A return filed before the due date is considered filed on the due date. Refile taxes . Refile taxes 5) I am a U. Refile taxes S. Refile taxes citizen and have no taxable income from the United States, but I have substantial income from a foreign source. Refile taxes Am I required to file a U. Refile taxes S. Refile taxes income tax return? Yes. Refile taxes All U. Refile taxes S. Refile taxes citizens and resident aliens are subject to U. Refile taxes S. Refile taxes tax on their worldwide income. Refile 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. Refile taxes S. Refile taxes income tax liability for the foreign taxes paid. Refile taxes Form 1116 is used to figure the allowable credit. Refile taxes Your U. Refile taxes S. Refile taxes tax obligation on your income is the same as that of a retired person living in the United States. Refile taxes (See the discussion on filing requirements in chapter 1 of this publication. Refile taxes ) U. Refile taxes S. Refile taxes taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Refile taxes See the discussion under Estimated Tax in chapter 1. Refile taxes Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Refile taxes S. Refile taxes taxation. Refile taxes Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Refile taxes The first installment of estimated tax is due on April 15 of the year for which the income is earned. Refile taxes Generally, only U. Refile taxes S. Refile taxes currency is acceptable for payment of income tax. Refile taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Refile taxes Yes. Refile 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. Refile taxes No. Refile 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. Refile taxes Yes. Refile 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. Refile taxes You are not bound by the test indicated in the application for extension of time. Refile 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. Refile 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. Refile taxes No. Refile 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. Refile 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. Refile 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. Refile taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Refile 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. Refile 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. Refile taxes File the late returns as soon as possible, stating your reason for filing late. Refile 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. Refile 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. Refile taxes A return filed before the due date is considered filed on the due date. Refile taxes . Refile taxes 6) I am a U. Refile taxes S. Refile taxes citizen who has retired, and I expect to remain in a foreign country. Refile taxes Do I have any further U. Refile taxes S. Refile taxes tax obligations? Your U. Refile taxes S. Refile taxes tax obligation on your income is the same as that of a retired person living in the United States. Refile taxes (See the discussion on filing requirements in chapter 1 of this publication. Refile taxes ) U. Refile taxes S. Refile taxes taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Refile taxes See the discussion under Estimated Tax in chapter 1. Refile taxes Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Refile taxes S. Refile taxes taxation. Refile taxes Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Refile taxes The first installment of estimated tax is due on April 15 of the year for which the income is earned. Refile taxes Generally, only U. Refile taxes S. Refile taxes currency is acceptable for payment of income tax. Refile taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Refile taxes Yes. Refile 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. Refile taxes No. Refile 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. Refile taxes Yes. Refile 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. Refile taxes You are not bound by the test indicated in the application for extension of time. Refile 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. Refile 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. Refile taxes No. Refile 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. Refile 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. Refile 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. Refile taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Refile 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. Refile 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. Refile taxes File the late returns as soon as possible, stating your reason for filing late. Refile 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. Refile 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. Refile taxes A return filed before the due date is considered filed on the due date. Refile taxes . Refile taxes 7) I have been a bona fide resident of a foreign country for over 5 years. Refile taxes Is it necessary for me to pay estimated tax? U. Refile taxes S. Refile taxes taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Refile taxes See the discussion under Estimated Tax in chapter 1. Refile taxes Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Refile taxes S. Refile taxes taxation. Refile taxes Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Refile taxes The first installment of estimated tax is due on April 15 of the year for which the income is earned. Refile taxes Generally, only U. Refile taxes S. Refile taxes currency is acceptable for payment of income tax. Refile taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Refile taxes Yes. Refile 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. Refile taxes No. Refile 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. Refile taxes Yes. Refile 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. Refile taxes You are not bound by the test indicated in the application for extension of time. Refile 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. Refile 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. Refile taxes No. Refile 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. Refile 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. Refile 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. Refile taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Refile 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. Refile 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. Refile taxes File the late returns as soon as possible, stating your reason for filing late. Refile 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. Refile 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. Refile taxes A return filed before the due date is considered filed on the due date. Refile taxes . Refile taxes 8) Will a check payable in foreign currency be acceptable in payment of my U. Refile taxes S. Refile taxes tax? Generally, only U. Refile taxes S. Refile taxes currency is acceptable for payment of income tax. Refile taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Refile taxes Yes. Refile 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. Refile taxes No. Refile 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. Refile taxes Yes. Refile 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. Refile taxes You are not bound by the test indicated in the application for extension of time. Refile 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. Refile 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. Refile taxes No. Refile 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. Refile 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. Refile 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. Refile taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Refile 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. Refile 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. Refile taxes File the late returns as soon as possible, stating your reason for filing late. Refile 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. Refile 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. Refile taxes A return filed before the due date is considered filed on the due date. Refile taxes . Refile taxes 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. Refile taxes Must I file a separate Form 2555 (or Form 2555-EZ) with each return? Yes. Refile 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. Refile taxes No. Refile 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. Refile taxes Yes. Refile 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. Refile taxes You are not bound by the test indicated in the application for extension of time. Refile 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. Refile 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. Refile taxes No. Refile 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. Refile 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. Refile 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. Refile taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Refile 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. Refile 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. Refile taxes File the late returns as soon as possible, stating your reason for filing late. Refile 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. Refile 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. Refile taxes A return filed before the due date is considered filed on the due date. Refile taxes . Refile taxes 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? No. Refile 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. Refile taxes Yes. Refile 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. Refile taxes You are not bound by the test indicated in the application for extension of time. Refile 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. Refile 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. Refile taxes No. Refile 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. Refile 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. Refile 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. Refile taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Refile 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. Refile 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. Refile taxes File the late returns as soon as possible, stating your reason for filing late. Refile 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. Refile 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. Refile taxes A return filed before the due date is considered filed on the due date. Refile taxes . Refile taxes 11) On Form 2350, Application for Extension of Time To File U. Refile taxes S. Refile taxes Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. Refile taxes If I qualify under the bona fide residence test, can I file my return on that basis? Yes. Refile 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. Refile taxes You are not bound by the test indicated in the application for extension of time. Refile 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. Refile 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. Refile taxes No. Refile 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. Refile 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. Refile 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. Refile taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Refile 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. Refile 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. Refile taxes File the late returns as soon as possible, stating your reason for filing late. Refile 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. Refile 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. Refile taxes A return filed before the due date is considered filed on the due date. Refile taxes . Refile taxes 12) I am a U. Refile taxes S. Refile taxes citizen who worked in the United States for 6 months last year. Refile taxes I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. Refile 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. Refile 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. Refile 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. Refile 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. Refile taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Refile 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. Refile 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. Refile taxes File the late returns as soon as possible, stating your reason for filing late. Refile 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. Refile 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. Refile taxes A return filed before the due date is considered filed on the due date. Refile taxes . Refile taxes 13) I am a U. Refile taxes S. Refile taxes citizen. Refile taxes I have lived abroad for a number of years and recently realized that I should have been filing U. Refile taxes S. Refile taxes income tax returns. Refile 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. Refile 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. Refile 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. Refile taxes A return filed before the due date is considered filed on the due date. Refile taxes . Refile 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. Refile taxes I paid all outstanding taxes with the return. Refile 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. Refile taxes A return filed before the due date is considered filed on the due date. Refile taxes 2. Refile taxes Meeting the Requirements of Either the Bona Fide Residence Test or the Physical Presence Test . Refile taxes 1) I recently came to Country X to work for the Orange Tractor Co. Refile taxes and I expect to be here for 5 or 6 years. Refile 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. Refile taxes Is this correct? . Refile 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? . Refile 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? . Refile taxes 4) I am a U. Refile taxes S. Refile taxes citizen and during 2012 was a bona fide resident of Country X. Refile taxes On January 15, 2013, I was notified that I was to be assigned to Country Y. Refile taxes I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. Refile 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. Refile taxes My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. Refile 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? . Refile taxes 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. Refile taxes Can I figure the exclusion for the period I resided abroad? . Refile 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? . Refile 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. Refile 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. Refile taxes However, I was reassigned back to the United States and left Country Z on July 1 of this year. Refile taxes Can I exclude any of my foreign earned income? . Refile taxes 1) I recently came to Country X to work for the Orange Tractor Co. Refile taxes and I expect to be here for 5 or 6 years. Refile 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. Refile taxes Is this correct? Not necessarily. Refile 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. Refile taxes ” If, like most U. Refile taxes S. Refile 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. Refile 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. Refile 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. Refile 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. Refile 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. Refile 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. Refile taxes No. Refile taxes Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Refile 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. Refile 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. Refile 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. Refile taxes No. Refile 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. Refile 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. Refile taxes S. Refile taxes tax. Refile 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. Refile 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. Refile taxes No. Refile 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. Refile taxes . Refile 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. Refile 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. Refile 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. Refile taxes No. Refile taxes Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Refile 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. Refile 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. Refile 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. Refile taxes No. Refile 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. Refile 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. Refile taxes S. Refile taxes tax. Refile 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. Refile 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. Refile taxes No. Refile 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. Refile taxes . Refile 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. Refile taxes Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Refile 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. Refile 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. Refile 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. Refile taxes No. Refile 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. Refile 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. Refile taxes S. Refile taxes tax. Refile 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. Refile 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. Refile taxes No. Refile 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. Refile taxes . Refile taxes 4) I am a U. Refile taxes S. Refile taxes citizen and during 2012 was a bona fide resident of Country X. Refile taxes On January 15, 2013, I was notified that I was to be assigned to Country Y. Refile taxes I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. Refile 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. Refile taxes My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. Refile 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. Refile taxes No. Refile 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. Refile 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. Refile taxes S. Refile taxes tax. Refile 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. Refile 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. Refile taxes No. Refile 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. Refile taxes . Refile taxes 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. Refile taxes Can I figure the exclusion for the period I resided abroad? No. Refile 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. Refile 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. Refile taxes S. Refile taxes tax. Refile 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. Refile 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. Refile taxes No. Refile 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. Refile taxes . Refile 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. Refile 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. Refile taxes No. Refile 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. Refile taxes . Refile 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. Refile 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. Refile taxes However, I was reassigned back to the United States and left Country Z on July 1 of this year. Refile taxes Can I exclude any of my foreign earned income? No. Refile 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. Refile taxes 3. Refile taxes Foreign Earned Income . Refile taxes 1) I am an employee of the U. Refile taxes S. Refile taxes Government working abroad. Refile taxes Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? . Refile taxes 2) I qualify for the foreign earned income exclusion under the bona fide residence test. Refile taxes Does my foreign earned income include my U. Refile taxes S. Refile taxes dividends and the interest I receive on a foreign bank account? . Refile taxes 3) My company pays my foreign income tax on my foreign earnings. Refile taxes Is this taxable compensation? . Refile taxes 4) I live in an apartment in a foreign city for which my employer pays the rent. Refile 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)? . Refile taxes 5) My U. Refile taxes S. Refile taxes employer pays my salary into my U. Refile taxes S. Refile taxes bank account. Refile taxes Is this income considered earned in the United States or is it considered foreign earned income? . Refile taxes 6) What is considered a foreign country? . Refile taxes 7) What is the source of earned income? . Refile taxes 1) I am an employee of the U. Refile taxes S. Refile taxes Government working abroad. Refile taxes Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? No. Refile taxes The foreign earned income exclusion applies to your foreign earned income. Refile taxes Amounts paid by the United States or its agencies to their employees are not treated, for this purpose, as foreign earned income. Refile taxes No. Refile taxes The only income that is foreign earned income is income from the performance of personal services abroad. Refile taxes Investment income is not earned income. Refile taxes However, you must include it in gross income reported on your Form 1040. Refile taxes Yes. Refile taxes The amount is compensation for services performed. Refile 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). Refile taxes You must include in income the fair market value (FMV) of the facility provided, where it is provided. Refile taxes This will usually be the rent your employer pays. Refile taxes Situations when the FMV is not included in income are discussed in chapter 4 under Exclusion of Meals and Lodging. Refile taxes If you performed the services to earn this salary outside the United States, your salary is considered earned abroad. Refile taxes It does not matter that you are paid by a U. Refile taxes S. Refile taxes employer or that your salary is deposited in a U. Refile taxes S. Refile taxes bank account in the United States. Refile taxes The source of salary, wages, commissions, and other personal service income is the place where you perform the services. Refile 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