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1040ez Form Booklet

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1040ez Form Booklet

1040ez form booklet 12. 1040ez form booklet   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040ez form booklet Free help with your tax return. 1040ez form booklet   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040ez form booklet The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040ez form booklet The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040ez form booklet Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040ez form booklet In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040ez form booklet To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040ez form booklet gov, download the IRS2Go app, or call 1-800-906-9887. 1040ez form booklet   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040ez form booklet To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040ez form booklet aarp. 1040ez form booklet org/money/taxaide or call 1-888-227-7669. 1040ez form booklet For more information on these programs, go to IRS. 1040ez form booklet gov and enter “VITA” in the search box. 1040ez form booklet Internet. 1040ez form booklet    IRS. 1040ez form booklet gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040ez form booklet Download the free IRS2Go app from the iTunes app store or from Google Play. 1040ez form booklet Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040ez form booklet Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040ez form booklet gov or download the IRS2Go app and select the Refund Status option. 1040ez form booklet The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040ez form booklet Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040ez form booklet You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez form booklet The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040ez form booklet Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040ez form booklet No need to wait on the phone or stand in line. 1040ez form booklet The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040ez form booklet When you reach the response screen, you can print the entire interview and the final response for your records. 1040ez form booklet New subject areas are added on a regular basis. 1040ez form booklet  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040ez form booklet gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040ez form booklet You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040ez form booklet The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040ez form booklet When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040ez form booklet Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040ez form booklet You can also ask the IRS to mail a return or an account transcript to you. 1040ez form booklet Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040ez form booklet gov or by calling 1-800-908-9946. 1040ez form booklet Tax return and tax account transcripts are generally available for the current year and the past three years. 1040ez form booklet Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040ez form booklet Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040ez form booklet If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040ez form booklet Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040ez form booklet gov and enter Where's My Amended Return? in the search box. 1040ez form booklet You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040ez form booklet It can take up to 3 weeks from the date you mailed it to show up in our system. 1040ez form booklet Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040ez form booklet gov. 1040ez form booklet Select the Payment tab on the front page of IRS. 1040ez form booklet gov for more information. 1040ez form booklet Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040ez form booklet Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040ez form booklet gov. 1040ez form booklet Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040ez form booklet Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040ez form booklet gov. 1040ez form booklet Request an Electronic Filing PIN by going to IRS. 1040ez form booklet gov and entering Electronic Filing PIN in the search box. 1040ez form booklet Download forms, instructions and publications, including accessible versions for people with disabilities. 1040ez form booklet Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040ez form booklet gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040ez form booklet An employee can answer questions about your tax account or help you set up a payment plan. 1040ez form booklet Before you visit, check the Office Locator on IRS. 1040ez form booklet gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040ez form booklet If you have a special need, such as a disability, you can request an appointment. 1040ez form booklet Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040ez form booklet Apply for an Employer Identification Number (EIN). 1040ez form booklet Go to IRS. 1040ez form booklet gov and enter Apply for an EIN in the search box. 1040ez form booklet Read the Internal Revenue Code, regulations, or other official guidance. 1040ez form booklet Read Internal Revenue Bulletins. 1040ez form booklet Sign up to receive local and national tax news and more by email. 1040ez form booklet Just click on “subscriptions” above the search box on IRS. 1040ez form booklet gov and choose from a variety of options. 1040ez form booklet Phone. 1040ez form booklet    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040ez form booklet Download the free IRS2Go app from the iTunes app store or from Google Play. 1040ez form booklet Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040ez form booklet gov, or download the IRS2Go app. 1040ez form booklet Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040ez form booklet The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040ez form booklet Most VITA and TCE sites offer free electronic filing. 1040ez form booklet Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040ez form booklet Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040ez form booklet Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 1040ez form booklet If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040ez form booklet The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040ez form booklet Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez form booklet Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez form booklet The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040ez form booklet Note, the above information is for our automated hotline. 1040ez form booklet Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 1040ez form booklet Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040ez form booklet You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040ez form booklet It can take up to 3 weeks from the date you mailed it to show up in our system. 1040ez form booklet Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 1040ez form booklet You should receive your order within 10 business days. 1040ez form booklet Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040ez form booklet If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 1040ez form booklet Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040ez form booklet The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040ez form booklet These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040ez form booklet Walk-in. 1040ez form booklet   You can find a selection of forms, publications and services — in-person. 1040ez form booklet Products. 1040ez form booklet You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040ez form booklet Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040ez form booklet Services. 1040ez form booklet You can walk in to your local TAC for face-to-face tax help. 1040ez form booklet An employee can answer questions about your tax account or help you set up a payment plan. 1040ez form booklet Before visiting, use the Office Locator tool on IRS. 1040ez form booklet gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040ez form booklet Mail. 1040ez form booklet   You can send your order for forms, instructions, and publications to the address below. 1040ez form booklet You should receive a response within 10 business days after your request is received. 1040ez form booklet Internal Revenue Service 1201 N. 1040ez form booklet Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 1040ez form booklet The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040ez form booklet Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040ez form booklet   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040ez form booklet We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040ez form booklet You face (or your business is facing) an immediate threat of adverse action. 1040ez form booklet You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040ez form booklet   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040ez form booklet Here's why we can help: TAS is an independent organization within the IRS. 1040ez form booklet Our advocates know how to work with the IRS. 1040ez form booklet Our services are free and tailored to meet your needs. 1040ez form booklet We have offices in every state, the District of Columbia, and Puerto Rico. 1040ez form booklet   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 1040ez form booklet irs. 1040ez form booklet gov/Advocate, or call us toll-free at 1-877-777-4778. 1040ez form booklet   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040ez form booklet If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040ez form booklet Low Income Taxpayer Clinics. 1040ez form booklet   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 1040ez form booklet Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040ez form booklet Visit www. 1040ez form booklet irs. 1040ez form booklet gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040ez form booklet Prev  Up  Next   Home   More Online Publications
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Sample Consumer Complaint Letter

This sample complaint letter will help you provide all of the necessary information to file a complaint.


How to Use the Sample Complaint Letter

Use the sample consumer complaint letter below to draft a complaint letter or e-mail. You can also copy and paste your complaint into a company's "Contact Us" form.

Download the complaint letter in Word format.

Sample Complaint Letter and E-mail

[Your Address]
[Your City, State, ZIP]
(Your e-mail address, if sending via e-mail)

Date

[Name of Contact Person] (if available)
[Title] (if available)
[Company Name]
[Consumer Complaint Division] (if you have no specific contact)
[Street Address]
[City, State, ZIP Code]

Dear [Contact Person]:

Re: (account number, if applicable)

On [date], I [bought, leased, rented, or had repaired] a [name of the product, with serial or model number, or service performed] at [location, date, and other important details of the transaction].

Unfortunately, your product [or service] has not performed well [or the service was inadequate] because [state the problem]. I am disappointed because [explain the problem: for example, the product does not work properly; the service was not performed correctly; I was billed the wrong amount; something was not disclosed clearly or was misrepresented; etc.].

To resolve the problem, I would appreciate your [state the specific action you want: money refunded, charge card credit, repair, exchange, etc.]. Enclosed are copies (do not send originals) of my records [include receipts, guarantees, warranties, canceled checks, contracts, model and serial numbers, and any other documents].

I look forward to your reply and a resolution to my problem and will wait until [set a time limit] before seeking help from a consumer protection agency or the Better Business Bureau. Please contact me at the above address or by phone at [home and/or office numbers with area code].

Sincerely,

Your name

Enclosure(s)

Keys to an Effective Complaint Letter

  • Describe your purchase.
  • Include the name of the product and serial number.
  • Include the date and place of purchase.
  • State your problem.
  • Give the history of your purchase.
  • Ask for specific action.
  • Allow time for action.
  • State how you can be reached.
  • Enclose copies of your documents and receipts (but never send originals).
  • Keep copies of all your letters, faxes, e-mails, and related documents.

Tips for Filing a Complaint

When filing a complaint, remember these tips:

  • Remain calm. The person who can help probably didn't cause the problem.
  • Don't use an angry, threatening, or sarcastic tone.
  • State exactly what you want done about the problem.
  • Document each step, and keep copies.
  • Start with the seller first. You can resolve many problems by calling a company's toll-free number. Even on the phone, you should know the details of the complaint. You can use the sample letter below to jot down a few notes before you call. If necessary, ask to speak to a manager.
  • If that doesn't work, send a letter or e-mail to the manufacturer's national headquarters or consumer affairs office. Some experts suggest that a letter is the most effective method for contacting a company, so if e-mails and phone calls don't work, try mailing a letter.

Learn more about the steps to file a consumer complaint.

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The 1040ez Form Booklet

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