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Volunteer Income Tax

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Volunteer Income Tax

Volunteer income tax Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Volunteer income tax However, you can still choose to use the previous carryback period. Volunteer income tax You also can choose not to carry back an NOL and only carry it forward. Volunteer income tax Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Volunteer income tax Corporations can file Form 1139, Corporation Application for Tentative Refund. Volunteer income tax The instructions for these forms will be revised to reflect the new law. Volunteer income tax Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. Volunteer income tax Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. Volunteer income tax These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. Volunteer income tax Tax benefits for the New York Liberty Zone include the following. Volunteer income tax A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. Volunteer income tax It is allowed for the year the property is placed in service. Volunteer income tax No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. Volunteer income tax Classification of Liberty Zone leasehold improvement property as 5-year property. Volunteer income tax Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. Volunteer income tax An increased section 179 deduction for certain Liberty Zone property. Volunteer income tax Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. Volunteer income tax For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. Volunteer income tax In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. Volunteer income tax For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. Volunteer income tax For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. Volunteer income tax In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. Volunteer income tax Other 2001 Changes Other changes are discussed in the following chapters. Volunteer income tax Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. Volunteer income tax Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. Volunteer income tax As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. Volunteer income tax For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. Volunteer income tax Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. Volunteer income tax The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. Volunteer income tax This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. Volunteer income tax For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Volunteer income tax Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. Volunteer income tax For more information on marginal production, see section 613A(c) of the Internal Revenue Code. Volunteer income tax Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. Volunteer income tax The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. Volunteer income tax Certain limits apply. Volunteer income tax For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Volunteer income tax Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. Volunteer income tax Previously, the credit was only allowed for plans established after December 31, 2001. Volunteer income tax For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. Volunteer income tax Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Volunteer income tax For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Volunteer income tax Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Volunteer income tax For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Volunteer income tax Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. Volunteer income tax The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. Volunteer income tax The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. Volunteer income tax For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. Volunteer income tax Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. Volunteer income tax Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. Volunteer income tax Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. Volunteer income tax However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. Volunteer income tax Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. Volunteer income tax To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. Volunteer income tax However, certain property placed in service before January 1, 2006, may meet this test. Volunteer income tax Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. Volunteer income tax The property has an estimated production period of more than 2 years. Volunteer income tax The property has an estimated production period of more than 1 year and it costs more than $1 million. Volunteer income tax Transportation property is any tangible personal property used in the trade or business of transporting persons or property. Volunteer income tax For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. Volunteer income tax Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. Volunteer income tax You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. Volunteer income tax Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. Volunteer income tax These special rules have been extended to include property placed in service in 2004. Volunteer income tax For more information about these rules, see Publication 946, How To Depreciate Property. Volunteer income tax Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. Volunteer income tax For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Volunteer income tax Prev  Up  Next   Home   More Online Publications
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The Volunteer Income Tax

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