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Tax Amendment

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Tax Amendment

Tax amendment Part Six -   Cómo Calcular los Impuestos y Créditos Los ocho capítulos de esta sección explican cómo calcular sus impuestos y cómo calcular los impuestos de determinados hijos con ingresos no derivados del trabajo de $2,000 o más. Tax amendment Explican también créditos tributarios que, a diferencia de las deducciones, se restan directamente de los impuestos y los disminuyen, dólar por dólar. Tax amendment El capítulo 36 trata sobre el crédito por ingreso del trabajo y el capítulo 37 abarca una amplia gama de otros créditos, como por ejemplo, el crédito por adopción. Tax amendment Table of Contents 30. Tax amendment   Cómo Calcular los ImpuestosIntroduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración 31. Tax amendment   Impuesto sobre Ingresos No Derivados del Trabajo de Determinados Hijos¿Que Hay de Nuevo? Introduction Useful Items - You may want to see: Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la MadrePadres que no Presentan la Declaración Conjunta Elección de los Padres de Declarar los Intereses y Dividendos del HijoConsecuencias de Incluir los Ingresos del Hijo Cómo Calcular los Ingresos del Hijo Cómo Calcular el Impuesto Adicional Impuesto para Determinados Hijos con Ingresos No Derivados del TrabajoCómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) Paso 1. Tax amendment Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Paso 2. Tax amendment Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) Paso 3. Tax amendment Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) 32. Tax amendment   Crédito por Gastos del Cuidado de Menores y DependientesRecordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. Tax amendment Impuestos sobre la Nómina para Empleadores de Empleados Domésticos 33. Tax amendment   Crédito para Ancianos o Personas IncapacitadasIntroduction Useful Items - You may want to see: ¿Reúne los Requisitos del Crédito?Persona que Reúne los Requisitos Límites sobre los Ingresos Cómo Reclamar el CréditoEl Crédito Calculado por el IRS El Crédito Calculado por Usted Mismo 34. Tax amendment   Crédito Tributario por HijosIntroduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV 35. Tax amendment   Créditos Tributarios por EstudiosIntroduction Useful Items - You may want to see: ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Gastos de Estudios CalificadosNo se Permite Beneficio Doble Ajustes a los Gastos de Estudios Calificados 36. Tax amendment   Crédito por Ingreso del Trabajo (EIC) Qué Hay de Nuevo Recordatorios Introduction Useful Items - You may want to see: ¿Reúne los Requisitos para el Crédito?Si se Hizo una Solicitud Indebida del Crédito en un Año Anterior Parte A. Tax amendment Requisitos para TodosRequisito 1. Tax amendment Tiene que Tener Ingresos Brutos Ajustados Inferiores a: Requisito 2. Tax amendment Tiene que tener un número de Seguro Social válido Requisito 3. Tax amendment Su Estado Civil para Efectos de la Declaración no Puede Ser Casado que Presenta la Declaración por Separado Requisito 4. Tax amendment Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Requisito 5. Tax amendment No Puede Presentar el Formulario 2555 ni el Formulario 2555-EZ Requisito 6. Tax amendment Tiene que Tener Ingresos de Inversiones de $3,300 o Menos Requisito 7. Tax amendment Tiene que Haber Recibido Ingresos del Trabajo Parte B. Tax amendment Requisitos si Tiene un Hijo CalificadoRequisito 8. Tax amendment Su Hijo Tiene que Cumplir los Requisitos de Parentesco, Edad, Residencia y de la Declaración Conjunta Requisito 9. Tax amendment Para Reclamar el Crédito por Ingreso del Trabajo, Sólo una Persona Puede Basarse en el Hijo Calificado de Usted Requisito 10. Tax amendment Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Parte C. Tax amendment Requisitos si no Tiene un Hijo CalificadoRequisito 11. Tax amendment Tiene que Tener por lo Menos 25 Años pero Menos de 65 Años Requisito 12. Tax amendment No Puede Ser el Dependiente de Otra Persona Requisito 13. Tax amendment Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Requisito 14. Tax amendment Tiene que Haber Vivido en los Estados Unidos durante más de la Mitad del Año Parte D. Tax amendment Cómo Calcular y Reclamar el Crédito por Ingreso del TrabajoRequisito 15. Tax amendment Su Ingreso del Trabajo Tiene que Ser Menos de: El IRS Puede Calcularle el Crédito por Ingreso del Trabajo Cómo Calcular Usted Mismo el Crédito por Ingreso del Trabajo EjemplosEjemplo 1. Tax amendment Juan y Julia Martínez (Formulario 1040A) Ejemplo 2. Tax amendment Carla Robles (Formulario 1040EZ) 37. Tax amendment   Otros CréditosQué Hay de Nuevo Introduction Useful Items - You may want to see: Créditos no ReembolsablesCrédito por Adopción Crédito por Vehículo Motorizado Alternativo Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Crédito para Titulares de Bonos de Crédito Tributario Crédito por Impuestos Extranjeros Crédito por Intereses Hipotecarios Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Créditos por Energía de la Propiedad Residencial Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Créditos ReembolsablesCrédito por el Impuesto sobre Ganancias de Capital no Distribuidas Crédito Tributario por Cobertura del Seguro Médico Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria Prev  Up  Next   Home   More Online Publications
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The Tax Amendment

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