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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

Tax Ammendment

How To File A 2011 Tax ReturnSenior TaxesFree State Tax UsaHrblock LoginWww Irs Gov EoFree Tax Software2011 Taxact OnlineIrs.gov Forms 1040xEz File TaxesTax Filing For 20122010 Tax ReturnsE File 2012File 2012 Tax ReturnsTax DeductionsWww Freefilefillableforms ComE File State Taxes Only FreeCan You File A 1040x OnlineCan I Efile Form 1040xFile 2007 Tax Return Online FreeFile 2010 Tax Return TurbotaxFree 2010 TurbotaxFree Tax Filing H&r BlockFree Tax Form1040ez 2012 InstructionsAmended Tax Form 2012How To Complete A 1040xHow To E-file 2012 TaxesFree 2007 Tax Software DownloadWww State Tax ReturnDownload State Tax FormsH&r Block OnlineHow To File Military TaxesH&r Block Free Tax Return2013 Tax Forms 1040ezCollege Student Tax ReturnFreetaxusa 2012Filing Tax ExtensionH&r Block Efile2011 1040 Tax FormFree Tax File

Tax Ammendment

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

SOI Tax Stats - Gift Tax Statistics

Return to the Tax Stats home page

What is the Federal Gift Tax?


 

The Federal gift tax is a tax on the right to transfer property from a living person to other persons or trusts. Reported on Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, data are collected on the donor and recipient of gifts that exceed the annual exclusion. The name of the recipient, recipient's relationship to the donor, type of property, and value of gift are reported, as are the total value of a donor's lifetime gifts and tax computation items.

For information about selected terms and concepts and a description of the data sources and limitations, please visit Gift Tax Study Metadata.

 


 

Statistical Tables

Total Gifts of Donor, Total Gifts, Deductions, Credits, and Net Gift Tax

 

 


SOI Bulletin Articles

These articles are in .PDF format.  Adobe Acrobat® reader

 

2009 Gifts
This article presents data on gifts made during 2009. Donors filed a total of 223,093 returns for 2009, reporting a total of $$37.9 billion in assets transferred to 867,507 donees, primarily children and grandchildren.

2008 Gifts
This article presents data on gifts made during 2008. Donors filed a total of 234,714 returns for 2008, reporting a total of $40.2 billion in assets transferred to 927,554 donees, primarily children and grandchildren.

2007 Gifts
This article describes gifts made during calendar year 2007.  There were a total of 257,485 gift tax returns filed in 2008.  247,932 returns, or 96.3 percent, were nontaxable.  The remaining 9,553 (3.7 percent) were taxable.

Wealth Transfers, 2005 Gifts

This article describes gifts made during calendar year 2005.  A total of $38.5 billion in assets was transferred from donors to donees, or gift recipients.  Only 2.9 percent of returns were taxable, with $1.7 billion in gift tax liability reported.

 

Inter Vivos Wealth Transfers, 1997 Gifts
This article describes gifts made during calendar year 1997.  Like transfers of wealth at death, wealth transfers during life—called inter vivos wealth transfers—are subject to Federal taxation.  Only individual gifts in excess of $10,000 were potentially taxable for Gift Year 1997.

Return to the Tax Stats home page

Page Last Reviewed or Updated: 21-Oct-2013

The Tax Ammendment

Tax ammendment Index A Adjusted basis for installment sale, Adjusted basis for installment sale purposes. Tax ammendment Assistance (see Tax help) B Basis Adjusted, Adjusted basis. Tax ammendment Assumed mortgage, Buyer Assumes Mortgage Installment obligation, Basis. Tax ammendment , Basis in installment obligation. Tax ammendment , Basis in installment obligation. Tax ammendment Installment sale, Adjusted basis for installment sale purposes. Tax ammendment Repossessed property, Basis in repossessed property. Tax ammendment , Basis. Tax ammendment Bond, Bond. Tax ammendment Buyer's note, Buyer's note. Tax ammendment C Contingent payment sale, Contingent Payment Sale Contract price, Contract price. Tax ammendment D Dealer sales, special rule, Dealer sales. Tax ammendment Depreciation recapture income, Depreciation Recapture Income Disposition of installment obligation, Disposition of an Installment Obligation E Electing out, Electing Out of the Installment Method Escrow account, Escrow Account F Fair market value, Fair market value (FMV). Tax ammendment , Fair market value (FMV). Tax ammendment Figuring installment sale income, Figuring Installment Sale Income Form 4797, Form 4797, Form 4797. Tax ammendment 6252, Form 6252, Reporting an Installment Sale 8594, Reporting requirement. Tax ammendment Schedule D (Form 1040), Schedule D (Form 1040), Other forms. Tax ammendment , Schedule D (Form 1040). Tax ammendment Free tax services, Free help with your tax return. Tax ammendment G Gross profit percentage, Gross profit percentage. Tax ammendment Gross profit, defined, Gross profit. Tax ammendment Guarantee, Debt not payable on demand. Tax ammendment H Help (see Tax help) I Installment obligation Defined, Installment obligation. Tax ammendment Disposition, Disposition of an Installment Obligation Used as security, Installment Obligation Used as Security (Pledge Rule) Installment Sale, What Is an Installment Sale? Interest Escrow account, Escrow Account Income, Interest Income Reporting, Seller-financed mortgage. Tax ammendment Unstated, Installment income after 2013. Tax ammendment Interest on deferred tax, Interest on Deferred Tax Exceptions, Exceptions. Tax ammendment L Like-kind exchange, Like-Kind Exchange N Note Buyer's, Buyer's note. Tax ammendment Third-party, Third-party note. Tax ammendment O Original issue discount, Installment income after 2013. Tax ammendment P Payments considered received, Payments Received or Considered Received Buyer assumes debts, Buyer Assumes Other Debts Buyer pays seller's expenses, Buyer Pays Seller's Expenses Mortgage assumed, Buyer Assumes Mortgage Pledge rule, Installment Obligation Used as Security (Pledge Rule) Payments received, Payments Received or Considered Received Pledge rule, Installment Obligation Used as Security (Pledge Rule) Publications (see Tax help) R Related person Land sale, Land transfers between related persons. Tax ammendment Reporting sale to, Related person. Tax ammendment Sale to, Sale to a Related Person Reporting installment sale, Reporting Installment Sale Income, Reporting an Installment Sale Repossession, Repossession Holding period for resale, Holding period for resales. Tax ammendment Personal property, Personal Property Real property, Real Property S Sale at a loss, Sale at a loss. Tax ammendment Sale of Business, Sale of a Business Home, Sale of Your Home Land between related persons, Land transfers between related persons. Tax ammendment Partnership interest, Sale of Partnership Interest Several assets, Single Sale of Several Assets, Several assets. Tax ammendment Stock or securities, Stock or securities. Tax ammendment Sales by dealers, Dealer sales. Tax ammendment Section 1274, Section 1274 Exceptions, Exceptions to Sections 1274 and 483 Section 483, Section 483 Exceptions, Exceptions to Sections 1274 and 483 Selling expenses, Selling expenses. Tax ammendment Selling price Defined, Selling price. Tax ammendment Reduced, Selling Price Reduced Single sale of several assets, Single Sale of Several Assets, Several assets. Tax ammendment T Tax help, How To Get Tax Help Third-party note, Third-party note. Tax ammendment TTY/TDD information, How To Get Tax Help U Unstated interest, Installment income after 2013. Tax ammendment Prev  Up     Home   More Online Publications