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Tax Return Preparation State Income Taxes

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Tax Return Preparation State Income Taxes

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

Tax return preparation state income taxes 18. Tax return preparation state income taxes   Alimony Table of Contents IntroductionSpouse or former spouse. Tax return preparation state income taxes Divorce or separation instrument. Tax return preparation state income taxes Useful Items - You may want to see: General RulesMortgage payments. Tax return preparation state income taxes Taxes and insurance. Tax return preparation state income taxes Other payments to a third party. Tax return preparation state income taxes Instruments Executed After 1984Payments to a third party. Tax return preparation state income taxes Exception. Tax return preparation state income taxes Substitute payments. Tax return preparation state income taxes Specifically designated as child support. Tax return preparation state income taxes Contingency relating to your child. Tax return preparation state income taxes Clearly associated with a contingency. Tax return preparation state income taxes How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule Introduction This chapter discusses the rules that apply if you pay or receive alimony. Tax return preparation state income taxes It covers the following topics. Tax return preparation state income taxes What payments are alimony. Tax return preparation state income taxes What payments are not alimony, such as child support. Tax return preparation state income taxes How to deduct alimony you paid. Tax return preparation state income taxes How to report alimony you received as income. Tax return preparation state income taxes Whether you must recapture the tax benefits of alimony. Tax return preparation state income taxes Recapture means adding back in your income all or part of a deduction you took in a prior year. Tax return preparation state income taxes Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Tax return preparation state income taxes It does not include voluntary payments that are not made under a divorce or separation instrument. Tax return preparation state income taxes Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Tax return preparation state income taxes Although this chapter is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. Tax return preparation state income taxes To be alimony, a payment must meet certain requirements. Tax return preparation state income taxes Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Tax return preparation state income taxes This chapter discusses the rules for payments under instruments executed after 1984. Tax return preparation state income taxes If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. Tax return preparation state income taxes That was the last year the information on pre-1985 instruments was included in Publication 504. Tax return preparation state income taxes Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. Tax return preparation state income taxes Definitions. Tax return preparation state income taxes   The following definitions apply throughout this chapter. Tax return preparation state income taxes Spouse or former spouse. Tax return preparation state income taxes   Unless otherwise stated, the term “spouse” includes former spouse. Tax return preparation state income taxes Divorce or separation instrument. Tax return preparation state income taxes   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. Tax return preparation state income taxes This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). Tax return preparation state income taxes Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. Tax return preparation state income taxes Payments not alimony. Tax return preparation state income taxes   Not all payments under a divorce or separation instrument are alimony. Tax return preparation state income taxes Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained under Community Property in Publication 504, Payments to keep up the payer's property, or Use of the payer's property. Tax return preparation state income taxes Payments to a third party. Tax return preparation state income taxes   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. Tax return preparation state income taxes These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Tax return preparation state income taxes ), taxes, tuition, etc. Tax return preparation state income taxes The payments are treated as received by your spouse and then paid to the third party. Tax return preparation state income taxes Life insurance premiums. Tax return preparation state income taxes   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. Tax return preparation state income taxes Payments for jointly-owned home. Tax return preparation state income taxes   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse, some of your payments may be alimony. Tax return preparation state income taxes Mortgage payments. Tax return preparation state income taxes   If you must pay all the mortgage payments (principal and interest) on a jointly-owned home, and they otherwise qualify as alimony, you can deduct one-half of the total payments as alimony. Tax return preparation state income taxes If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. Tax return preparation state income taxes Your spouse must report one-half of the payments as alimony received. Tax return preparation state income taxes If your spouse itemizes deductions and the home is a qualified home, he or she can claim one-half of the interest on the mortgage in figuring deductible interest. Tax return preparation state income taxes Taxes and insurance. Tax return preparation state income taxes   If you must pay all the real estate taxes or insurance on a home held as tenants in common, you can deduct one-half of these payments as alimony. Tax return preparation state income taxes Your spouse must report one-half of these payments as alimony received. Tax return preparation state income taxes If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. Tax return preparation state income taxes    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. Tax return preparation state income taxes But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. Tax return preparation state income taxes Other payments to a third party. Tax return preparation state income taxes   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. Tax return preparation state income taxes Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Tax return preparation state income taxes Exception for instruments executed before 1985. Tax return preparation state income taxes   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Tax return preparation state income taxes A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Tax return preparation state income taxes A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. Tax return preparation state income taxes   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. Tax return preparation state income taxes irs. Tax return preparation state income taxes gov/pub504. Tax return preparation state income taxes Example 1. Tax return preparation state income taxes In November 1984, you and your former spouse executed a written separation agreement. Tax return preparation state income taxes In February 1985, a decree of divorce was substituted for the written separation agreement. Tax return preparation state income taxes The decree of divorce did not change the terms for the alimony you pay your former spouse. Tax return preparation state income taxes The decree of divorce is treated as executed before 1985. Tax return preparation state income taxes Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Tax return preparation state income taxes Example 2. Tax return preparation state income taxes Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. Tax return preparation state income taxes In this example, the decree of divorce is not treated as executed before 1985. Tax return preparation state income taxes The alimony payments are subject to the rules for payments under instruments executed after 1984. Tax return preparation state income taxes Alimony requirements. Tax return preparation state income taxes   A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. Tax return preparation state income taxes The payment is in cash. Tax return preparation state income taxes The instrument does not designate the payment as not alimony. Tax return preparation state income taxes Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Tax return preparation state income taxes There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Tax return preparation state income taxes The payment is not treated as child support. Tax return preparation state income taxes Each of these requirements is discussed below. Tax return preparation state income taxes Cash payment requirement. Tax return preparation state income taxes   Only cash payments, including checks and money orders, qualify as alimony. Tax return preparation state income taxes The following do not qualify as alimony. Tax return preparation state income taxes Transfers of services or property (including a debt instrument of a third party or an annuity contract). Tax return preparation state income taxes Execution of a debt instrument by the payer. Tax return preparation state income taxes The use of the payer's property. Tax return preparation state income taxes Payments to a third party. Tax return preparation state income taxes   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Tax return preparation state income taxes See Payments to a third party under General Rules, earlier. Tax return preparation state income taxes   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. Tax return preparation state income taxes The payments are in lieu of payments of alimony directly to your spouse. Tax return preparation state income taxes The written request states that both spouses intend the payments to be treated as alimony. Tax return preparation state income taxes You receive the written request from your spouse before you file your return for the year you made the payments. Tax return preparation state income taxes Payments designated as not alimony. Tax return preparation state income taxes   You and your spouse can designate that otherwise qualifying payments are not alimony. Tax return preparation state income taxes You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. Tax return preparation state income taxes For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). Tax return preparation state income taxes If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Tax return preparation state income taxes   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. Tax return preparation state income taxes The copy must be attached each year the designation applies. Tax return preparation state income taxes Spouses cannot be members of the same household. Tax return preparation state income taxes    Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. Tax return preparation state income taxes A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Tax return preparation state income taxes   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. Tax return preparation state income taxes Exception. Tax return preparation state income taxes   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. Tax return preparation state income taxes Table 18-1. Tax return preparation state income taxes Alimony Requirements (Instruments Executed After 1984) Payments ARE alimony if all of the following are true: Payments are NOT alimony if any of the following are true: Payments are required by a divorce or separation instrument. Tax return preparation state income taxes Payments are not required by a divorce or separation instrument. Tax return preparation state income taxes Payer and recipient spouse do not file a joint return with each other. Tax return preparation state income taxes Payer and recipient spouse file a joint return with each other. Tax return preparation state income taxes Payment is in cash (including checks or money orders). Tax return preparation state income taxes Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. Tax return preparation state income taxes Payment is not designated in the instrument as not alimony. Tax return preparation state income taxes Payment is designated in the instrument as not alimony. Tax return preparation state income taxes Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Tax return preparation state income taxes Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. Tax return preparation state income taxes Payments are not required after death of the recipient spouse. Tax return preparation state income taxes Payments are required after death of the recipient spouse. Tax return preparation state income taxes Payment is not treated as child support. Tax return preparation state income taxes Payment is treated as child support. Tax return preparation state income taxes These payments are deductible by the payer and includible in income by the recipient. Tax return preparation state income taxes These payments are neither deductible by the payer nor includible in income by the recipient. Tax return preparation state income taxes Liability for payments after death of recipient spouse. Tax return preparation state income taxes   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony, whether made before or after the death. Tax return preparation state income taxes If all of the payments would continue, then none of the payments made before or after the death are alimony. Tax return preparation state income taxes   The divorce or separation instrument does not have to expressly state that the payments cease upon the death of your spouse if, for example, the liability for continued payments would end under state law. Tax return preparation state income taxes Example. Tax return preparation state income taxes You must pay your former spouse $10,000 in cash each year for 10 years. Tax return preparation state income taxes Your divorce decree states that the payments will end upon your former spouse's death. Tax return preparation state income taxes You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. Tax return preparation state income taxes The death of your spouse would not terminate these payments under state law. Tax return preparation state income taxes The $10,000 annual payments may qualify as alimony. Tax return preparation state income taxes The $20,000 annual payments that do not end upon your former spouse's death are not alimony. Tax return preparation state income taxes Substitute payments. Tax return preparation state income taxes   If you must make any payments in cash or property after your spouse's death as a substitute for continuing otherwise qualifying payments before the death, the otherwise qualifying payments are not alimony. Tax return preparation state income taxes To the extent that your payments begin, accelerate, or increase because of the death of your spouse, otherwise qualifying payments you made may be treated as payments that were not alimony. Tax return preparation state income taxes Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. Tax return preparation state income taxes Example 1. Tax return preparation state income taxes Under your divorce decree, you must pay your former spouse $30,000 annually. Tax return preparation state income taxes The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. Tax return preparation state income taxes Your former spouse has custody of your minor children. Tax return preparation state income taxes The decree provides that if any child is still a minor at your spouse's death, you must pay $10,000 annually to a trust until the youngest child reaches the age of majority. Tax return preparation state income taxes The trust income and corpus (principal) are to be used for your children's benefit. Tax return preparation state income taxes These facts indicate that the payments to be made after your former spouse's death are a substitute for $10,000 of the $30,000 annual payments. Tax return preparation state income taxes Of each of the $30,000 annual payments, $10,000 is not alimony. Tax return preparation state income taxes Example 2. Tax return preparation state income taxes Under your divorce decree, you must pay your former spouse $30,000 annually. Tax return preparation state income taxes The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. Tax return preparation state income taxes The decree provides that if your former spouse dies before the end of the 15-year period, you must pay the estate the difference between $450,000 ($30,000 × 15) and the total amount paid up to that time. Tax return preparation state income taxes For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). Tax return preparation state income taxes These facts indicate that the lump-sum payment to be made after your former spouse's death is a substitute for the full amount of the $30,000 annual payments. Tax return preparation state income taxes None of the annual payments are alimony. Tax return preparation state income taxes The result would be the same if the payment required at death were to be discounted by an appropriate interest factor to account for the prepayment. Tax return preparation state income taxes Child support. Tax return preparation state income taxes   A payment that is specifically designated as child support or treated as specifically designated as child support under your divorce or separation instrument is not alimony. Tax return preparation state income taxes The amount of child support may vary over time. Tax return preparation state income taxes Child support payments are not deductible by the payer and are not taxable to the recipient. Tax return preparation state income taxes Specifically designated as child support. Tax return preparation state income taxes   A payment will be treated as specifically designated as child support to the extent that the payment is reduced either: On the happening of a contingency relating to your child, or At a time that can be clearly associated with the contingency. Tax return preparation state income taxes A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. Tax return preparation state income taxes Contingency relating to your child. Tax return preparation state income taxes   A contingency relates to your child if it depends on any event relating to that child. Tax return preparation state income taxes It does not matter whether the event is certain or likely to occur. Tax return preparation state income taxes Events relating to your child include the child's: Becoming employed, Dying, Leaving the household, Leaving school, Marrying, or Reaching a specified age or income level. Tax return preparation state income taxes Clearly associated with a contingency. Tax return preparation state income taxes   Payments that would otherwise qualify as alimony are presumed to be reduced at a time clearly associated with the happening of a contingency relating to your child only in the following situations. Tax return preparation state income taxes The payments are to be reduced not more than 6 months before or after the date the child will reach 18, 21, or local age of majority. Tax return preparation state income taxes The payments are to be reduced on two or more occasions that occur not more than 1 year before or after a different one of your children reaches a certain age from 18 to 24. Tax return preparation state income taxes This certain age must be the same for each child, but need not be a whole number of years. Tax return preparation state income taxes In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. Tax return preparation state income taxes   Either you or the IRS can overcome the presumption in the two situations above. Tax return preparation state income taxes This is done by showing that the time at which the payments are to be reduced was determined independently of any contingencies relating to your children. Tax return preparation state income taxes For example, if you can show that the period of alimony payments is customary in the local jurisdiction, such as a period equal to one-half of the duration of the marriage, you can overcome the presumption and may be able to treat the amount as alimony. Tax return preparation state income taxes How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. Tax return preparation state income taxes You must file Form 1040. Tax return preparation state income taxes You cannot use Form 1040A or Form 1040EZ. Tax return preparation state income taxes Enter the amount of alimony you paid on Form 1040, line 31a. Tax return preparation state income taxes In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). Tax return preparation state income taxes If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Tax return preparation state income taxes Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Tax return preparation state income taxes Enter your total payments on line 31a. Tax return preparation state income taxes You must provide your spouse's SSN or ITIN. Tax return preparation state income taxes If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. Tax return preparation state income taxes For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. Tax return preparation state income taxes How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. Tax return preparation state income taxes You cannot use Form 1040A or Form 1040EZ. Tax return preparation state income taxes You must give the person who paid the alimony your SSN or ITIN. Tax return preparation state income taxes If you do not, you may have to pay a $50 penalty. Tax return preparation state income taxes Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. Tax return preparation state income taxes If you are subject to this rule, you have to include in income in the third year part of the alimony payments you previously deducted. Tax return preparation state income taxes Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. Tax return preparation state income taxes The 3-year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement. Tax return preparation state income taxes Do not include any time in which payments were being made under temporary support orders. Tax return preparation state income taxes The second and third years are the next 2 calendar years, whether or not payments are made during those years. Tax return preparation state income taxes The reasons for a reduction or end of alimony payments that can require a recapture include: A change in your divorce or separation instrument, A failure to make timely payments, A reduction in your ability to provide support, or A reduction in your spouse's support needs. Tax return preparation state income taxes When to apply the recapture rule. Tax return preparation state income taxes   You are subject to the recapture rule in the third year if the alimony you pay in the third year decreases by more than $15,000 from the second year or the alimony you pay in the second and third years decreases significantly from the alimony you pay in the first year. Tax return preparation state income taxes   When you figure a decrease in alimony, do not include the following amounts. Tax return preparation state income taxes Payments made under a temporary support order. Tax return preparation state income taxes Payments required over a period of at least 3 calendar years that vary because they are a fixed part of your income from a business or property, or from compensation for employment or self-employment. Tax return preparation state income taxes Payments that decrease because of the death of either spouse or the remarriage of the spouse receiving the payments before the end of the third year. Tax return preparation state income taxes Figuring the recapture. Tax return preparation state income taxes   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. Tax return preparation state income taxes Including the recapture in income. Tax return preparation state income taxes   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). Tax return preparation state income taxes Cross out “received” and enter “recapture. Tax return preparation state income taxes ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. Tax return preparation state income taxes Deducting the recapture. Tax return preparation state income taxes   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). Tax return preparation state income taxes Cross out “paid” and enter “recapture. Tax return preparation state income taxes ” In the space provided, enter your spouse's SSN or ITIN. Tax return preparation state income taxes Prev  Up  Next   Home   More Online Publications