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1040x online software Publication 54 - Additional Material Questions and AnswersThis section answers tax- related questions commonly asked by taxpayers living abroad. 1040x online software 1. 1040x online software Filing Requirements—Where, When, and How . 1040x online software 1) When are U. 1040x online software S. 1040x online software income tax returns due? . 1040x online software 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. 1040x online software How can I secure an extension of time to file my return, when should I file my return, and what forms are required? . 1040x online software 3) My entire income qualifies for the foreign earned income exclusion. 1040x online software Must I file a tax return? . 1040x online software 4) I was sent abroad by my company in November of last year. 1040x online software 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. 1040x online software 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? . 1040x online software 5) I am a U. 1040x online software S. 1040x online software citizen and have no taxable income from the United States, but I have substantial income from a foreign source. 1040x online software Am I required to file a U. 1040x online software S. 1040x online software income tax return? . 1040x online software 6) I am a U. 1040x online software S. 1040x online software citizen who has retired, and I expect to remain in a foreign country. 1040x online software Do I have any further U. 1040x online software S. 1040x online software tax obligations? . 1040x online software 7) I have been a bona fide resident of a foreign country for over 5 years. 1040x online software Is it necessary for me to pay estimated tax? . 1040x online software 8) Will a check payable in foreign currency be acceptable in payment of my U. 1040x online software S. 1040x online software tax? . 1040x online software 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. 1040x online software Must I file a separate Form 2555 (or Form 2555-EZ) with each return? . 1040x online software 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? . 1040x online software 11) On Form 2350, Application for Extension of Time To File U. 1040x online software S. 1040x online software Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. 1040x online software If I qualify under the bona fide residence test, can I file my return on that basis? . 1040x online software 12) I am a U. 1040x online software S. 1040x online software citizen who worked in the United States for 6 months last year. 1040x online software I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. 1040x online software 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? . 1040x online software 13) I am a U. 1040x online software S. 1040x online software citizen. 1040x online software I have lived abroad for a number of years and recently realized that I should have been filing U. 1040x online software S. 1040x online software income tax returns. 1040x online software How do I correct this oversight in not having filed returns for these years? . 1040x online software 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. 1040x online software I paid all outstanding taxes with the return. 1040x online software Can I file a claim for refund now? . 1040x online software 1) When are U. 1040x online software S. 1040x online software income tax returns due? Generally, for calendar year taxpayers, U. 1040x online software S. 1040x online software income tax returns are due on April 15. 1040x online software If you are a U. 1040x online software S. 1040x online software 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. 1040x online software Interest will be charged on any tax due, as shown on the return, from April 15. 1040x online software a) You should file Form 2350 by the due date of your return to request an extension of time to file. 1040x online software Form 2350 is a special form for those U. 1040x online software S. 1040x online software 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. 1040x online software b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. 1040x online software c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). 1040x online software Generally, yes. 1040x online software Every U. 1040x online software S. 1040x online software citizen or resident who receives income must file a U. 1040x online software S. 1040x online software income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. 1040x online software The income levels for filing purposes are discussed under Filing Requirements in chapter 1. 1040x online software If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. 1040x online software 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. 1040x online software You must report your worldwide income on the return. 1040x online software 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. 1040x online software S. 1040x online software income tax. 1040x online software 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. 1040x online software Yes. 1040x online software All U. 1040x online software S. 1040x online software citizens and resident aliens are subject to U. 1040x online software S. 1040x online software tax on their worldwide income. 1040x online software 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. 1040x online software S. 1040x online software income tax liability for the foreign taxes paid. 1040x online software Form 1116 is used to figure the allowable credit. 1040x online software Your U. 1040x online software S. 1040x online software tax obligation on your income is the same as that of a retired person living in the United States. 1040x online software (See the discussion on filing requirements in chapter 1 of this publication. 1040x online software ) U. 1040x online software S. 1040x online software taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 1040x online software See the discussion under Estimated Tax in chapter 1. 1040x online software Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 1040x online software S. 1040x online software taxation. 1040x online software Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 1040x online software The first installment of estimated tax is due on April 15 of the year for which the income is earned. 1040x online software Generally, only U. 1040x online software S. 1040x online software currency is acceptable for payment of income tax. 1040x online software However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040x online software Yes. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software Yes. 1040x online software 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. 1040x online software You are not bound by the test indicated in the application for extension of time. 1040x online software 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. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software 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. 1040x online software 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. 1040x online software This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x online software 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. 1040x online software 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. 1040x online software File the late returns as soon as possible, stating your reason for filing late. 1040x online software 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. 1040x online software 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. 1040x online software A return filed before the due date is considered filed on the due date. 1040x online software . 1040x online software 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. 1040x online software 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. 1040x online software Form 2350 is a special form for those U. 1040x online software S. 1040x online software 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. 1040x online software b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. 1040x online software c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). 1040x online software Generally, yes. 1040x online software Every U. 1040x online software S. 1040x online software citizen or resident who receives income must file a U. 1040x online software S. 1040x online software income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. 1040x online software The income levels for filing purposes are discussed under Filing Requirements in chapter 1. 1040x online software If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. 1040x online software 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. 1040x online software You must report your worldwide income on the return. 1040x online software 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. 1040x online software S. 1040x online software income tax. 1040x online software 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. 1040x online software Yes. 1040x online software All U. 1040x online software S. 1040x online software citizens and resident aliens are subject to U. 1040x online software S. 1040x online software tax on their worldwide income. 1040x online software 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. 1040x online software S. 1040x online software income tax liability for the foreign taxes paid. 1040x online software Form 1116 is used to figure the allowable credit. 1040x online software Your U. 1040x online software S. 1040x online software tax obligation on your income is the same as that of a retired person living in the United States. 1040x online software (See the discussion on filing requirements in chapter 1 of this publication. 1040x online software ) U. 1040x online software S. 1040x online software taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 1040x online software See the discussion under Estimated Tax in chapter 1. 1040x online software Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 1040x online software S. 1040x online software taxation. 1040x online software Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 1040x online software The first installment of estimated tax is due on April 15 of the year for which the income is earned. 1040x online software Generally, only U. 1040x online software S. 1040x online software currency is acceptable for payment of income tax. 1040x online software However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040x online software Yes. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software Yes. 1040x online software 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. 1040x online software You are not bound by the test indicated in the application for extension of time. 1040x online software 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. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software 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. 1040x online software 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. 1040x online software This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x online software 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. 1040x online software 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. 1040x online software File the late returns as soon as possible, stating your reason for filing late. 1040x online software 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. 1040x online software 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. 1040x online software A return filed before the due date is considered filed on the due date. 1040x online software . 1040x online software 3) My entire income qualifies for the foreign earned income exclusion. 1040x online software Must I file a tax return? Generally, yes. 1040x online software Every U. 1040x online software S. 1040x online software citizen or resident who receives income must file a U. 1040x online software S. 1040x online software income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. 1040x online software The income levels for filing purposes are discussed under Filing Requirements in chapter 1. 1040x online software If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. 1040x online software 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. 1040x online software You must report your worldwide income on the return. 1040x online software 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. 1040x online software S. 1040x online software income tax. 1040x online software 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. 1040x online software Yes. 1040x online software All U. 1040x online software S. 1040x online software citizens and resident aliens are subject to U. 1040x online software S. 1040x online software tax on their worldwide income. 1040x online software 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. 1040x online software S. 1040x online software income tax liability for the foreign taxes paid. 1040x online software Form 1116 is used to figure the allowable credit. 1040x online software Your U. 1040x online software S. 1040x online software tax obligation on your income is the same as that of a retired person living in the United States. 1040x online software (See the discussion on filing requirements in chapter 1 of this publication. 1040x online software ) U. 1040x online software S. 1040x online software taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 1040x online software See the discussion under Estimated Tax in chapter 1. 1040x online software Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 1040x online software S. 1040x online software taxation. 1040x online software Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 1040x online software The first installment of estimated tax is due on April 15 of the year for which the income is earned. 1040x online software Generally, only U. 1040x online software S. 1040x online software currency is acceptable for payment of income tax. 1040x online software However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040x online software Yes. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software Yes. 1040x online software 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. 1040x online software You are not bound by the test indicated in the application for extension of time. 1040x online software 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. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software 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. 1040x online software 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. 1040x online software This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x online software 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. 1040x online software 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. 1040x online software File the late returns as soon as possible, stating your reason for filing late. 1040x online software 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. 1040x online software 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. 1040x online software A return filed before the due date is considered filed on the due date. 1040x online software . 1040x online software 4) I was sent abroad by my company in November of last year. 1040x online software 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. 1040x online software 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. 1040x online software 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. 1040x online software You must report your worldwide income on the return. 1040x online software 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. 1040x online software S. 1040x online software income tax. 1040x online software 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. 1040x online software Yes. 1040x online software All U. 1040x online software S. 1040x online software citizens and resident aliens are subject to U. 1040x online software S. 1040x online software tax on their worldwide income. 1040x online software 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. 1040x online software S. 1040x online software income tax liability for the foreign taxes paid. 1040x online software Form 1116 is used to figure the allowable credit. 1040x online software Your U. 1040x online software S. 1040x online software tax obligation on your income is the same as that of a retired person living in the United States. 1040x online software (See the discussion on filing requirements in chapter 1 of this publication. 1040x online software ) U. 1040x online software S. 1040x online software taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 1040x online software See the discussion under Estimated Tax in chapter 1. 1040x online software Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 1040x online software S. 1040x online software taxation. 1040x online software Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 1040x online software The first installment of estimated tax is due on April 15 of the year for which the income is earned. 1040x online software Generally, only U. 1040x online software S. 1040x online software currency is acceptable for payment of income tax. 1040x online software However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040x online software Yes. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software Yes. 1040x online software 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. 1040x online software You are not bound by the test indicated in the application for extension of time. 1040x online software 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. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software 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. 1040x online software 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. 1040x online software This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x online software 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. 1040x online software 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. 1040x online software File the late returns as soon as possible, stating your reason for filing late. 1040x online software 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. 1040x online software 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. 1040x online software A return filed before the due date is considered filed on the due date. 1040x online software . 1040x online software 5) I am a U. 1040x online software S. 1040x online software citizen and have no taxable income from the United States, but I have substantial income from a foreign source. 1040x online software Am I required to file a U. 1040x online software S. 1040x online software income tax return? Yes. 1040x online software All U. 1040x online software S. 1040x online software citizens and resident aliens are subject to U. 1040x online software S. 1040x online software tax on their worldwide income. 1040x online software 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. 1040x online software S. 1040x online software income tax liability for the foreign taxes paid. 1040x online software Form 1116 is used to figure the allowable credit. 1040x online software Your U. 1040x online software S. 1040x online software tax obligation on your income is the same as that of a retired person living in the United States. 1040x online software (See the discussion on filing requirements in chapter 1 of this publication. 1040x online software ) U. 1040x online software S. 1040x online software taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 1040x online software See the discussion under Estimated Tax in chapter 1. 1040x online software Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 1040x online software S. 1040x online software taxation. 1040x online software Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 1040x online software The first installment of estimated tax is due on April 15 of the year for which the income is earned. 1040x online software Generally, only U. 1040x online software S. 1040x online software currency is acceptable for payment of income tax. 1040x online software However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040x online software Yes. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software Yes. 1040x online software 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. 1040x online software You are not bound by the test indicated in the application for extension of time. 1040x online software 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. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software 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. 1040x online software 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. 1040x online software This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x online software 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. 1040x online software 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. 1040x online software File the late returns as soon as possible, stating your reason for filing late. 1040x online software 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. 1040x online software 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. 1040x online software A return filed before the due date is considered filed on the due date. 1040x online software . 1040x online software 6) I am a U. 1040x online software S. 1040x online software citizen who has retired, and I expect to remain in a foreign country. 1040x online software Do I have any further U. 1040x online software S. 1040x online software tax obligations? Your U. 1040x online software S. 1040x online software tax obligation on your income is the same as that of a retired person living in the United States. 1040x online software (See the discussion on filing requirements in chapter 1 of this publication. 1040x online software ) U. 1040x online software S. 1040x online software taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 1040x online software See the discussion under Estimated Tax in chapter 1. 1040x online software Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 1040x online software S. 1040x online software taxation. 1040x online software Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 1040x online software The first installment of estimated tax is due on April 15 of the year for which the income is earned. 1040x online software Generally, only U. 1040x online software S. 1040x online software currency is acceptable for payment of income tax. 1040x online software However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040x online software Yes. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software Yes. 1040x online software 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. 1040x online software You are not bound by the test indicated in the application for extension of time. 1040x online software 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. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software 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. 1040x online software 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. 1040x online software This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x online software 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. 1040x online software 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. 1040x online software File the late returns as soon as possible, stating your reason for filing late. 1040x online software 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. 1040x online software 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. 1040x online software A return filed before the due date is considered filed on the due date. 1040x online software . 1040x online software 7) I have been a bona fide resident of a foreign country for over 5 years. 1040x online software Is it necessary for me to pay estimated tax? U. 1040x online software S. 1040x online software taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 1040x online software See the discussion under Estimated Tax in chapter 1. 1040x online software Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 1040x online software S. 1040x online software taxation. 1040x online software Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 1040x online software The first installment of estimated tax is due on April 15 of the year for which the income is earned. 1040x online software Generally, only U. 1040x online software S. 1040x online software currency is acceptable for payment of income tax. 1040x online software However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040x online software Yes. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software Yes. 1040x online software 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. 1040x online software You are not bound by the test indicated in the application for extension of time. 1040x online software 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. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software 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. 1040x online software 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. 1040x online software This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x online software 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. 1040x online software 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. 1040x online software File the late returns as soon as possible, stating your reason for filing late. 1040x online software 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. 1040x online software 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. 1040x online software A return filed before the due date is considered filed on the due date. 1040x online software . 1040x online software 8) Will a check payable in foreign currency be acceptable in payment of my U. 1040x online software S. 1040x online software tax? Generally, only U. 1040x online software S. 1040x online software currency is acceptable for payment of income tax. 1040x online software However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 1040x online software Yes. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software Yes. 1040x online software 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. 1040x online software You are not bound by the test indicated in the application for extension of time. 1040x online software 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. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software 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. 1040x online software 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. 1040x online software This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x online software 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. 1040x online software 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. 1040x online software File the late returns as soon as possible, stating your reason for filing late. 1040x online software 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. 1040x online software 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. 1040x online software A return filed before the due date is considered filed on the due date. 1040x online software . 1040x online software 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. 1040x online software Must I file a separate Form 2555 (or Form 2555-EZ) with each return? Yes. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software Yes. 1040x online software 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. 1040x online software You are not bound by the test indicated in the application for extension of time. 1040x online software 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. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software 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. 1040x online software 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. 1040x online software This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x online software 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. 1040x online software 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. 1040x online software File the late returns as soon as possible, stating your reason for filing late. 1040x online software 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. 1040x online software 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. 1040x online software A return filed before the due date is considered filed on the due date. 1040x online software . 1040x online software 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? No. 1040x online software 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. 1040x online software Yes. 1040x online software 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. 1040x online software You are not bound by the test indicated in the application for extension of time. 1040x online software 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. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software 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. 1040x online software 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. 1040x online software This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x online software 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. 1040x online software 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. 1040x online software File the late returns as soon as possible, stating your reason for filing late. 1040x online software 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. 1040x online software 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. 1040x online software A return filed before the due date is considered filed on the due date. 1040x online software . 1040x online software 11) On Form 2350, Application for Extension of Time To File U. 1040x online software S. 1040x online software Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. 1040x online software If I qualify under the bona fide residence test, can I file my return on that basis? Yes. 1040x online software 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. 1040x online software You are not bound by the test indicated in the application for extension of time. 1040x online software 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. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software 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. 1040x online software 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. 1040x online software This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x online software 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. 1040x online software 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. 1040x online software File the late returns as soon as possible, stating your reason for filing late. 1040x online software 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. 1040x online software 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. 1040x online software A return filed before the due date is considered filed on the due date. 1040x online software . 1040x online software 12) I am a U. 1040x online software S. 1040x online software citizen who worked in the United States for 6 months last year. 1040x online software I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. 1040x online software 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. 1040x online software 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. 1040x online software 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. 1040x online software 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. 1040x online software This allows you to file only once and saves you from paying the tax and waiting for a refund. 1040x online software 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. 1040x online software 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. 1040x online software File the late returns as soon as possible, stating your reason for filing late. 1040x online software 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. 1040x online software 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. 1040x online software A return filed before the due date is considered filed on the due date. 1040x online software . 1040x online software 13) I am a U. 1040x online software S. 1040x online software citizen. 1040x online software I have lived abroad for a number of years and recently realized that I should have been filing U. 1040x online software S. 1040x online software income tax returns. 1040x online software 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. 1040x online software 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. 1040x online software 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. 1040x online software A return filed before the due date is considered filed on the due date. 1040x online software . 1040x online software 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. 1040x online software I paid all outstanding taxes with the return. 1040x online software 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. 1040x online software A return filed before the due date is considered filed on the due date. 1040x online software 2. 1040x online software Meeting the Requirements of Either the Bona Fide Residence Test or the Physical Presence Test . 1040x online software 1) I recently came to Country X to work for the Orange Tractor Co. 1040x online software and I expect to be here for 5 or 6 years. 1040x online software I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. 1040x online software Is this correct? . 1040x online software 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? . 1040x online software 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? . 1040x online software 4) I am a U. 1040x online software S. 1040x online software citizen and during 2012 was a bona fide resident of Country X. 1040x online software On January 15, 2013, I was notified that I was to be assigned to Country Y. 1040x online software I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. 1040x online software 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. 1040x online software My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. 1040x online software 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? . 1040x online software 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. 1040x online software Can I figure the exclusion for the period I resided abroad? . 1040x online software 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? . 1040x online software 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. 1040x online software 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. 1040x online software However, I was reassigned back to the United States and left Country Z on July 1 of this year. 1040x online software Can I exclude any of my foreign earned income? . 1040x online software 1) I recently came to Country X to work for the Orange Tractor Co. 1040x online software and I expect to be here for 5 or 6 years. 1040x online software I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. 1040x online software Is this correct? Not necessarily. 1040x online software 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. 1040x online software ” If, like most U. 1040x online software S. 1040x online software 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. 1040x online software 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. 1040x online software 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. 1040x online software 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. 1040x online software 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. 1040x online software 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. 1040x online software No. 1040x online software Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. 1040x online software 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. 1040x online software 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. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software 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. 1040x online software S. 1040x online software tax. 1040x online software 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. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software . 1040x online software 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. 1040x online software 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. 1040x online software 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. 1040x online software No. 1040x online software Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. 1040x online software 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. 1040x online software 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. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software 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. 1040x online software S. 1040x online software tax. 1040x online software 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. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software . 1040x online software 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. 1040x online software Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. 1040x online software 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. 1040x online software 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. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software 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. 1040x online software S. 1040x online software tax. 1040x online software 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. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software . 1040x online software 4) I am a U. 1040x online software S. 1040x online software citizen and during 2012 was a bona fide resident of Country X. 1040x online software On January 15, 2013, I was notified that I was to be assigned to Country Y. 1040x online software I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. 1040x online software 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. 1040x online software My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software 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. 1040x online software S. 1040x online software tax. 1040x online software 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. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software . 1040x online software 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. 1040x online software Can I figure the exclusion for the period I resided abroad? No. 1040x online software 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. 1040x online software 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. 1040x online software S. 1040x online software tax. 1040x online software 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. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software . 1040x online software 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. 1040x online software 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. 1040x online software No. 1040x online software 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. 1040x online software . 1040x online software 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. 1040x online software 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. 1040x online software However, I was reassigned back to the United States and left Country Z on July 1 of this year. 1040x online software Can I exclude any of my foreign earned income? No. 1040x online software 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. 1040x online software 3. 1040x online software Foreign Earned Income . 1040x online software 1) I am an employee of the U. 1040x online software S. 1040x online software Government working abroad. 1040x online software Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? . 1040x online software 2) I qualify for the foreign earned income exclusion under the bona fide residence test. 1040x online software Does my foreign earned income include my U. 1040x online software S. 1040x online software dividends and the interest I receive on a foreign bank account? . 1040x online software 3) My company pays my foreign income tax on my foreign earnings. 1040x online software Is this taxable compensation? . 1040x online software 4) I live in an apartment in a foreign city for which my employer pays the rent. 1040x online software 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)? . 1040x online software 5) My U. 1040x online software S. 1040x online software employer pays my salary into my U. 1040x online software S. 1040x online software bank account. 1040x online software Is this income considered earned in the United States or is it considered foreign earned income? . 1040x online software 6) What is considered a foreign country? . 1040x online software 7) What is the source of earned income? . 1040x online software 1) I am an employee of the U. 1040x online software S. 1040x online software Government working abroad. 1040x online software Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? No. 1040x online software The foreign earned income exclusion applies to your foreign earned income. 1040x online software Amounts paid by the United States or its agencies to their employees are not treated, for this purpose, as foreign earned income. 1040x online software No. 1040x online software The only income that is foreign earned income is income from the performance of personal services abroad. 1040x online software Investment income is not earned income. 1040x online software However, you must include it in gross income reported on your Form 1040. 1040x online software Yes. 1040x online software The amount is compensation for services performed. 1040x online software 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). 1040x online software You must include in income the fair market value (FMV) of the facility provided, where it is provided. 1040x online software This will usually be the rent your employer pays. 1040x online software Situations when the FMV is not included in income are discussed in chapter 4 under Exclusion of Meals and Lodging. 1040x online software If you performed the services to earn this salary outside the United States, your salary is considered earned abroad. 1040x online software It does not matter that you are paid by a U. 1040x online software S. 1040x online software employer or that your salary is deposited in a U. 1040x online software S. 1040x online software bank account in the United States. 1040x online software The source of salary, wages, commissions, and other personal service income is the place where you perform the services. 1040x online software For the purposes of the foreign earned income exclusion and the foreign housing exclusion or deduction, any territory under the sovereignty of a countr
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1040x online software 5. 1040x online software   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. 1040x online software You may be able to reduce your federal income tax by claiming one or more of these credits. 1040x online software Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. 1040x online software For more information, see Publication 524, Credit for the Elderly or the Disabled. 1040x online software You can take the credit only if you file Form 1040 or Form 1040A. 1040x online software You cannot take the credit if you file Form 1040EZ or Form 1040NR. 1040x online software Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. 1040x online software You are a qualified individual. 1040x online software Your income is not more than certain limits. 1040x online software  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. 1040x online software   Qualified Individual You are a qualified individual for this credit if you are a U. 1040x online software S. 1040x online software citizen or resident alien, and either of the following applies. 1040x online software You were age 65 or older at the end of 2013. 1040x online software You were under age 65 at the end of 2013 and all three of the following statements are true. 1040x online software You retired on permanent and total disability (explained later). 1040x online software You received taxable disability income for 2013. 1040x online software On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). 1040x online software Age 65. 1040x online software You are considered to be age 65 on the day before your 65th birthday. 1040x online software Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. 1040x online software Figure 5-A. 1040x online software Are You a Qualified Individual? This image is too large to be displayed in the current screen. 1040x online software Please click the link to view the image. 1040x online software Figure 5-A, Are you a qualified individual? U. 1040x online software S. 1040x online software citizen or resident alien. 1040x online software   You must be a U. 1040x online software S. 1040x online software citizen or resident alien (or be treated as a resident alien) to take the credit. 1040x online software Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. 1040x online software Exceptions. 1040x online software   You may be able to take the credit if you are a nonresident alien who is married to a U. 1040x online software S. 1040x online software citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. 1040x online software S. 1040x online software resident alien. 1040x online software If you make that choice, both you and your spouse are taxed on your worldwide income. 1040x online software   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. 1040x online software S. 1040x online software citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. 1040x online software S. 1040x online software resident alien for the entire year. 1040x online software In that case, you may be allowed to take the credit. 1040x online software   For information on these choices, see chapter 1 of Publication 519, U. 1040x online software S. 1040x online software Tax Guide for Aliens. 1040x online software Married persons. 1040x online software   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. 1040x online software However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. 1040x online software Head of household. 1040x online software   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. 1040x online software See Publication 524 and Publication 501. 1040x online software Under age 65. 1040x online software   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). 1040x online software You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. 1040x online software You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. 1040x online software   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. 1040x online software If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. 1040x online software Permanent and total disability. 1040x online software   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. 1040x online software A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. 1040x online software See Physician's statement , later. 1040x online software Substantial gainful activity. 1040x online software   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. 1040x online software   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. 1040x online software   Substantial gainful activity is not work you do to take care of yourself or your home. 1040x online software It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. 1040x online software However, doing this kind of work may show that you are able to engage in substantial gainful activity. 1040x online software    Figure 5-B. 1040x online software Income Limits IF your filing status is. 1040x online software . 1040x online software . 1040x online software THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. 1040x online software . 1040x online software . 1040x online software OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. 1040x online software . 1040x online software . 1040x online software single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. 1040x online software Physician's statement. 1040x online software   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. 1040x online software   You do not have to file this statement with your tax return, but you must keep it for your records. 1040x online software The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. 1040x online software Veterans. 1040x online software   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. 1040x online software VA Form 21-0172 must be signed by a person authorized by the VA to do so. 1040x online software You can get this form from your local VA regional office. 1040x online software Physician's statement obtained in earlier year. 1040x online software   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. 1040x online software For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. 1040x online software If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. 1040x online software   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. 1040x online software Disability income. 1040x online software   If you are under age 65, you must also have taxable disability income to qualify for the credit. 1040x online software   Disability income must meet the following two requirements. 1040x online software It must be paid under your employer's accident or health plan or pension plan. 1040x online software It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. 1040x online software Payments that are not disability income. 1040x online software   Any payment you receive from a plan that does not provide for disability retirement is not disability income. 1040x online software Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. 1040x online software   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. 1040x online software Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. 1040x online software Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. 1040x online software Figuring the credit yourself. 1040x online software   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). 1040x online software Next, fill out Schedule R (Form 1040A or 1040), Part III. 1040x online software Credit figured for you. 1040x online software   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). 1040x online software If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. 1040x online software Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. 1040x online software The credit can be up to 35% of your expenses. 1040x online software To qualify, you must pay these expenses so you can work or look for work. 1040x online software If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. 1040x online software If the correct information is not shown, the credit may be reduced or disallowed. 1040x online software You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. 1040x online software For more information, see Publication 503, Child and Dependent Care Expenses. 1040x online software Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. 1040x online software The EIC is available to persons with or without a qualifying child. 1040x online software Credit has no effect on certain welfare benefits. 1040x online software   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. 1040x online software These programs include the following. 1040x online software Medicaid and supplemental security income (SSI). 1040x online software Supplemental Nutrition Assistance Program (food stamps). 1040x online software Low-income housing. 1040x online software Temporary Assistance for Needy Families (TANF). 1040x online software  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. 1040x online software Check with your local benefit coordinator to find out if your refund will affect your benefits. 1040x online software Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. 1040x online software The specific rules you must meet depend on whether you have a qualifying child. 1040x online software If you have a qualifying child, the rules in Parts A, B, and D apply to you. 1040x online software If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. 1040x online software  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. 1040x online software You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). 1040x online software The sections that follow provide additional information for some of the rules. 1040x online software Adjusted gross income (AGI). 1040x online software   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. 1040x online software Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). 1040x online software Table 5-1. 1040x online software Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. 1040x online software Second, you must meet all the rules in one of these columns, whichever applies. 1040x online software Third, you must meet the rule in this column. 1040x online software Part A. 1040x online software  Rules for Everyone Part B. 1040x online software  Rules If You Have a Qualifying Child Part C. 1040x online software  Rules If You Do Not Have a Qualifying Child Part D. 1040x online software  Figuring and Claiming the EIC 1. 1040x online software Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. 1040x online software 2. 1040x online software You must have a valid social security number. 1040x online software  3. 1040x online software Your filing status cannot be “Married filing separately. 1040x online software ” 4. 1040x online software You must be a U. 1040x online software S. 1040x online software citizen or resident alien all year. 1040x online software  5. 1040x online software You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). 1040x online software  6. 1040x online software Your investment income must be $3,300 or less. 1040x online software  7. 1040x online software You must have earned income. 1040x online software 8. 1040x online software Your child must meet the relationship, age, residency, and joint return tests. 1040x online software  9. 1040x online software Your qualifying child cannot be used by more than one person to claim the EIC. 1040x online software  10. 1040x online software You generally cannot be a qualifying child of another person. 1040x online software 11. 1040x online software You must be at least age 25 but under age 65. 1040x online software  12. 1040x online software You cannot be the dependent of another person. 1040x online software  13. 1040x online software You generally cannot be a qualifying child of another person. 1040x online software  14. 1040x online software You must have lived in the United States more than half of the year. 1040x online software 15. 1040x online software Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. 1040x online software Social security number. 1040x online software   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). 1040x online software Any qualifying child listed on Schedule EIC also must have a valid SSN. 1040x online software (See Qualifying child , later, if you have a qualifying child. 1040x online software )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. 1040x online software An example of a federally funded benefit is Medicaid. 1040x online software Investment income. 1040x online software   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. 1040x online software If your investment income is more than $3,300, you cannot claim the credit. 1040x online software For most people, investment income is the total of the following amounts. 1040x online software Taxable interest (line 8a of Form 1040 or 1040A). 1040x online software Tax-exempt interest (line 8b of Form 1040 or 1040A). 1040x online software Dividend income (line 9a of Form 1040 or 1040A). 1040x online software Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). 1040x online software  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. 1040x online software   For more information about investment income, see Publication 596, Earned Income Credit. 1040x online software Earned income. 1040x online software   Under Rule 7, you must have earned income to claim the EIC. 1040x online software Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. 1040x online software Earned income includes all of the following types of income. 1040x online software Wages, salaries, tips, and other taxable employee pay. 1040x online software Employee pay is earned income only if it is taxable. 1040x online software Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. 1040x online software But there is an exception for nontaxable combat pay, which you can choose to include in earned income. 1040x online software Net earnings from self-employment. 1040x online software Gross income received as a statutory employee. 1040x online software Gross income defined. 1040x online software   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). 1040x online software Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). 1040x online software If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. 1040x online software Self-employed persons. 1040x online software   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. 1040x online software If you do not, you may not get all the credit to which you are entitled. 1040x online software Disability benefits. 1040x online software   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. 1040x online software Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. 1040x online software Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. 1040x online software   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. 1040x online software It does not matter whether you have reached minimum retirement age. 1040x online software If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. 1040x online software Income that is not earned income. 1040x online software   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. 1040x online software Do not include any of these items in your earned income. 1040x online software Workfare payments. 1040x online software   Nontaxable workfare payments are not earned income for the EIC. 1040x online software These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. 1040x online software Qualifying child. 1040x online software   Under Rule 8, your child is a qualifying child if your child meets four tests. 1040x online software The four tests are: Relationship, Age, Residency, and Joint return. 1040x online software   The four tests are illustrated in Figure 5-C. 1040x online software See Publication 596 for more information about each test. 1040x online software Figure 5-C. 1040x online software Tests for Qualifying Child A qualifying child for the EIC is a child who is your. 1040x online software . 1040x online software . 1040x online software Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . 1040x online software . 1040x online software . 1040x online software Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. 1040x online software . 1040x online software . 1040x online software Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. 1040x online software . 1040x online software . 1040x online software Lived with you in the United States for more than half of 2013. 1040x online software  If the child did not live with you for the required time, see Publication 596 for more information. 1040x online software Figuring the EIC To figure the amount of your credit, you have two choices. 1040x online software Have the IRS figure the EIC for you. 1040x online software If you want to do this, see IRS Will Figure the EIC for You in Publication 596. 1040x online software Figure the EIC yourself. 1040x online software If you want to do this, see How To Figure the EIC Yourself in Publication 596. 1040x online software Prev  Up  Next   Home   More Online Publications