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2011 Tax Forms 1040 Ez

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2011 Tax Forms 1040 Ez

2011 tax forms 1040 ez Publication 54 - Additional Material Questions and AnswersThis section answers tax- related questions commonly asked by taxpayers living abroad. 2011 tax forms 1040 ez 1. 2011 tax forms 1040 ez Filing Requirements—Where, When, and How . 2011 tax forms 1040 ez 1) When are U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez income tax returns due? . 2011 tax forms 1040 ez 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. 2011 tax forms 1040 ez How can I secure an extension of time to file my return, when should I file my return, and what forms are required? . 2011 tax forms 1040 ez 3) My entire income qualifies for the foreign earned income exclusion. 2011 tax forms 1040 ez Must I file a tax return? . 2011 tax forms 1040 ez 4) I was sent abroad by my company in November of last year. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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? . 2011 tax forms 1040 ez 5) I am a U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez citizen and have no taxable income from the United States, but I have substantial income from a foreign source. 2011 tax forms 1040 ez Am I required to file a U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez income tax return? . 2011 tax forms 1040 ez 6) I am a U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez citizen who has retired, and I expect to remain in a foreign country. 2011 tax forms 1040 ez Do I have any further U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez tax obligations? . 2011 tax forms 1040 ez 7) I have been a bona fide resident of a foreign country for over 5 years. 2011 tax forms 1040 ez Is it necessary for me to pay estimated tax? . 2011 tax forms 1040 ez 8) Will a check payable in foreign currency be acceptable in payment of my U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez tax? . 2011 tax forms 1040 ez 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. 2011 tax forms 1040 ez Must I file a separate Form 2555 (or Form 2555-EZ) with each return? . 2011 tax forms 1040 ez 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? . 2011 tax forms 1040 ez 11) On Form 2350, Application for Extension of Time To File U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. 2011 tax forms 1040 ez If I qualify under the bona fide residence test, can I file my return on that basis? . 2011 tax forms 1040 ez 12) I am a U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez citizen who worked in the United States for 6 months last year. 2011 tax forms 1040 ez I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. 2011 tax forms 1040 ez 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? . 2011 tax forms 1040 ez 13) I am a U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez citizen. 2011 tax forms 1040 ez I have lived abroad for a number of years and recently realized that I should have been filing U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez income tax returns. 2011 tax forms 1040 ez How do I correct this oversight in not having filed returns for these years? . 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez I paid all outstanding taxes with the return. 2011 tax forms 1040 ez Can I file a claim for refund now? . 2011 tax forms 1040 ez 1) When are U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez income tax returns due? Generally, for calendar year taxpayers, U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez income tax returns are due on April 15. 2011 tax forms 1040 ez If you are a U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez Interest will be charged on any tax due, as shown on the return, from April 15. 2011 tax forms 1040 ez a) You should file Form 2350 by the due date of your return to request an extension of time to file. 2011 tax forms 1040 ez Form 2350 is a special form for those U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. 2011 tax forms 1040 ez c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). 2011 tax forms 1040 ez Generally, yes. 2011 tax forms 1040 ez Every U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez citizen or resident who receives income must file a U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. 2011 tax forms 1040 ez The income levels for filing purposes are discussed under Filing Requirements in chapter 1. 2011 tax forms 1040 ez If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez You must report your worldwide income on the return. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez income tax. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez Yes. 2011 tax forms 1040 ez All U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez citizens and resident aliens are subject to U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez tax on their worldwide income. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez income tax liability for the foreign taxes paid. 2011 tax forms 1040 ez Form 1116 is used to figure the allowable credit. 2011 tax forms 1040 ez Your U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez tax obligation on your income is the same as that of a retired person living in the United States. 2011 tax forms 1040 ez (See the discussion on filing requirements in chapter 1 of this publication. 2011 tax forms 1040 ez ) U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 2011 tax forms 1040 ez See the discussion under Estimated Tax in chapter 1. 2011 tax forms 1040 ez Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez taxation. 2011 tax forms 1040 ez Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 2011 tax forms 1040 ez The first installment of estimated tax is due on April 15 of the year for which the income is earned. 2011 tax forms 1040 ez Generally, only U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez currency is acceptable for payment of income tax. 2011 tax forms 1040 ez However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 tax forms 1040 ez Yes. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez Yes. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez You are not bound by the test indicated in the application for extension of time. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez File the late returns as soon as possible, stating your reason for filing late. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez A return filed before the due date is considered filed on the due date. 2011 tax forms 1040 ez . 2011 tax forms 1040 ez 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez Form 2350 is a special form for those U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. 2011 tax forms 1040 ez c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). 2011 tax forms 1040 ez Generally, yes. 2011 tax forms 1040 ez Every U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez citizen or resident who receives income must file a U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. 2011 tax forms 1040 ez The income levels for filing purposes are discussed under Filing Requirements in chapter 1. 2011 tax forms 1040 ez If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez You must report your worldwide income on the return. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez income tax. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez Yes. 2011 tax forms 1040 ez All U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez citizens and resident aliens are subject to U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez tax on their worldwide income. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez income tax liability for the foreign taxes paid. 2011 tax forms 1040 ez Form 1116 is used to figure the allowable credit. 2011 tax forms 1040 ez Your U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez tax obligation on your income is the same as that of a retired person living in the United States. 2011 tax forms 1040 ez (See the discussion on filing requirements in chapter 1 of this publication. 2011 tax forms 1040 ez ) U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 2011 tax forms 1040 ez See the discussion under Estimated Tax in chapter 1. 2011 tax forms 1040 ez Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez taxation. 2011 tax forms 1040 ez Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 2011 tax forms 1040 ez The first installment of estimated tax is due on April 15 of the year for which the income is earned. 2011 tax forms 1040 ez Generally, only U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez currency is acceptable for payment of income tax. 2011 tax forms 1040 ez However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 tax forms 1040 ez Yes. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez Yes. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez You are not bound by the test indicated in the application for extension of time. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez File the late returns as soon as possible, stating your reason for filing late. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez A return filed before the due date is considered filed on the due date. 2011 tax forms 1040 ez . 2011 tax forms 1040 ez 3) My entire income qualifies for the foreign earned income exclusion. 2011 tax forms 1040 ez Must I file a tax return? Generally, yes. 2011 tax forms 1040 ez Every U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez citizen or resident who receives income must file a U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. 2011 tax forms 1040 ez The income levels for filing purposes are discussed under Filing Requirements in chapter 1. 2011 tax forms 1040 ez If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez You must report your worldwide income on the return. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez income tax. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez Yes. 2011 tax forms 1040 ez All U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez citizens and resident aliens are subject to U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez tax on their worldwide income. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez income tax liability for the foreign taxes paid. 2011 tax forms 1040 ez Form 1116 is used to figure the allowable credit. 2011 tax forms 1040 ez Your U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez tax obligation on your income is the same as that of a retired person living in the United States. 2011 tax forms 1040 ez (See the discussion on filing requirements in chapter 1 of this publication. 2011 tax forms 1040 ez ) U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 2011 tax forms 1040 ez See the discussion under Estimated Tax in chapter 1. 2011 tax forms 1040 ez Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez taxation. 2011 tax forms 1040 ez Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 2011 tax forms 1040 ez The first installment of estimated tax is due on April 15 of the year for which the income is earned. 2011 tax forms 1040 ez Generally, only U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez currency is acceptable for payment of income tax. 2011 tax forms 1040 ez However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 tax forms 1040 ez Yes. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez Yes. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez You are not bound by the test indicated in the application for extension of time. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez File the late returns as soon as possible, stating your reason for filing late. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez A return filed before the due date is considered filed on the due date. 2011 tax forms 1040 ez . 2011 tax forms 1040 ez 4) I was sent abroad by my company in November of last year. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez You must report your worldwide income on the return. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez income tax. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez Yes. 2011 tax forms 1040 ez All U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez citizens and resident aliens are subject to U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez tax on their worldwide income. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez income tax liability for the foreign taxes paid. 2011 tax forms 1040 ez Form 1116 is used to figure the allowable credit. 2011 tax forms 1040 ez Your U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez tax obligation on your income is the same as that of a retired person living in the United States. 2011 tax forms 1040 ez (See the discussion on filing requirements in chapter 1 of this publication. 2011 tax forms 1040 ez ) U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 2011 tax forms 1040 ez See the discussion under Estimated Tax in chapter 1. 2011 tax forms 1040 ez Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez taxation. 2011 tax forms 1040 ez Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 2011 tax forms 1040 ez The first installment of estimated tax is due on April 15 of the year for which the income is earned. 2011 tax forms 1040 ez Generally, only U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez currency is acceptable for payment of income tax. 2011 tax forms 1040 ez However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 tax forms 1040 ez Yes. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez Yes. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez You are not bound by the test indicated in the application for extension of time. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez File the late returns as soon as possible, stating your reason for filing late. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez A return filed before the due date is considered filed on the due date. 2011 tax forms 1040 ez . 2011 tax forms 1040 ez 5) I am a U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez citizen and have no taxable income from the United States, but I have substantial income from a foreign source. 2011 tax forms 1040 ez Am I required to file a U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez income tax return? Yes. 2011 tax forms 1040 ez All U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez citizens and resident aliens are subject to U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez tax on their worldwide income. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez income tax liability for the foreign taxes paid. 2011 tax forms 1040 ez Form 1116 is used to figure the allowable credit. 2011 tax forms 1040 ez Your U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez tax obligation on your income is the same as that of a retired person living in the United States. 2011 tax forms 1040 ez (See the discussion on filing requirements in chapter 1 of this publication. 2011 tax forms 1040 ez ) U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 2011 tax forms 1040 ez See the discussion under Estimated Tax in chapter 1. 2011 tax forms 1040 ez Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez taxation. 2011 tax forms 1040 ez Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 2011 tax forms 1040 ez The first installment of estimated tax is due on April 15 of the year for which the income is earned. 2011 tax forms 1040 ez Generally, only U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez currency is acceptable for payment of income tax. 2011 tax forms 1040 ez However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 tax forms 1040 ez Yes. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez Yes. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez You are not bound by the test indicated in the application for extension of time. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez File the late returns as soon as possible, stating your reason for filing late. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez A return filed before the due date is considered filed on the due date. 2011 tax forms 1040 ez . 2011 tax forms 1040 ez 6) I am a U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez citizen who has retired, and I expect to remain in a foreign country. 2011 tax forms 1040 ez Do I have any further U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez tax obligations? Your U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez tax obligation on your income is the same as that of a retired person living in the United States. 2011 tax forms 1040 ez (See the discussion on filing requirements in chapter 1 of this publication. 2011 tax forms 1040 ez ) U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 2011 tax forms 1040 ez See the discussion under Estimated Tax in chapter 1. 2011 tax forms 1040 ez Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez taxation. 2011 tax forms 1040 ez Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 2011 tax forms 1040 ez The first installment of estimated tax is due on April 15 of the year for which the income is earned. 2011 tax forms 1040 ez Generally, only U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez currency is acceptable for payment of income tax. 2011 tax forms 1040 ez However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 tax forms 1040 ez Yes. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez Yes. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez You are not bound by the test indicated in the application for extension of time. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez File the late returns as soon as possible, stating your reason for filing late. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez A return filed before the due date is considered filed on the due date. 2011 tax forms 1040 ez . 2011 tax forms 1040 ez 7) I have been a bona fide resident of a foreign country for over 5 years. 2011 tax forms 1040 ez Is it necessary for me to pay estimated tax? U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 2011 tax forms 1040 ez See the discussion under Estimated Tax in chapter 1. 2011 tax forms 1040 ez Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez taxation. 2011 tax forms 1040 ez Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 2011 tax forms 1040 ez The first installment of estimated tax is due on April 15 of the year for which the income is earned. 2011 tax forms 1040 ez Generally, only U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez currency is acceptable for payment of income tax. 2011 tax forms 1040 ez However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 tax forms 1040 ez Yes. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez Yes. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez You are not bound by the test indicated in the application for extension of time. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez File the late returns as soon as possible, stating your reason for filing late. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez A return filed before the due date is considered filed on the due date. 2011 tax forms 1040 ez . 2011 tax forms 1040 ez 8) Will a check payable in foreign currency be acceptable in payment of my U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez tax? Generally, only U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez currency is acceptable for payment of income tax. 2011 tax forms 1040 ez However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 tax forms 1040 ez Yes. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez Yes. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez You are not bound by the test indicated in the application for extension of time. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez File the late returns as soon as possible, stating your reason for filing late. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez A return filed before the due date is considered filed on the due date. 2011 tax forms 1040 ez . 2011 tax forms 1040 ez 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. 2011 tax forms 1040 ez Must I file a separate Form 2555 (or Form 2555-EZ) with each return? Yes. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez Yes. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez You are not bound by the test indicated in the application for extension of time. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez File the late returns as soon as possible, stating your reason for filing late. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez A return filed before the due date is considered filed on the due date. 2011 tax forms 1040 ez . 2011 tax forms 1040 ez 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez Yes. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez You are not bound by the test indicated in the application for extension of time. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez File the late returns as soon as possible, stating your reason for filing late. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez A return filed before the due date is considered filed on the due date. 2011 tax forms 1040 ez . 2011 tax forms 1040 ez 11) On Form 2350, Application for Extension of Time To File U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. 2011 tax forms 1040 ez If I qualify under the bona fide residence test, can I file my return on that basis? Yes. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez You are not bound by the test indicated in the application for extension of time. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez File the late returns as soon as possible, stating your reason for filing late. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez A return filed before the due date is considered filed on the due date. 2011 tax forms 1040 ez . 2011 tax forms 1040 ez 12) I am a U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez citizen who worked in the United States for 6 months last year. 2011 tax forms 1040 ez I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez File the late returns as soon as possible, stating your reason for filing late. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez A return filed before the due date is considered filed on the due date. 2011 tax forms 1040 ez . 2011 tax forms 1040 ez 13) I am a U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez citizen. 2011 tax forms 1040 ez I have lived abroad for a number of years and recently realized that I should have been filing U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez income tax returns. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez A return filed before the due date is considered filed on the due date. 2011 tax forms 1040 ez . 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez I paid all outstanding taxes with the return. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez A return filed before the due date is considered filed on the due date. 2011 tax forms 1040 ez 2. 2011 tax forms 1040 ez Meeting the Requirements of Either the Bona Fide Residence Test or the Physical Presence Test . 2011 tax forms 1040 ez 1) I recently came to Country X to work for the Orange Tractor Co. 2011 tax forms 1040 ez and I expect to be here for 5 or 6 years. 2011 tax forms 1040 ez I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. 2011 tax forms 1040 ez Is this correct? . 2011 tax forms 1040 ez 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? . 2011 tax forms 1040 ez 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? . 2011 tax forms 1040 ez 4) I am a U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez citizen and during 2012 was a bona fide resident of Country X. 2011 tax forms 1040 ez On January 15, 2013, I was notified that I was to be assigned to Country Y. 2011 tax forms 1040 ez I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. 2011 tax forms 1040 ez 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? . 2011 tax forms 1040 ez 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. 2011 tax forms 1040 ez Can I figure the exclusion for the period I resided abroad? . 2011 tax forms 1040 ez 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? . 2011 tax forms 1040 ez 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez However, I was reassigned back to the United States and left Country Z on July 1 of this year. 2011 tax forms 1040 ez Can I exclude any of my foreign earned income? . 2011 tax forms 1040 ez 1) I recently came to Country X to work for the Orange Tractor Co. 2011 tax forms 1040 ez and I expect to be here for 5 or 6 years. 2011 tax forms 1040 ez I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. 2011 tax forms 1040 ez Is this correct? Not necessarily. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez ” If, like most U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez tax. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez . 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez tax. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez . 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez tax. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez . 2011 tax forms 1040 ez 4) I am a U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez citizen and during 2012 was a bona fide resident of Country X. 2011 tax forms 1040 ez On January 15, 2013, I was notified that I was to be assigned to Country Y. 2011 tax forms 1040 ez I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez tax. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez . 2011 tax forms 1040 ez 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. 2011 tax forms 1040 ez Can I figure the exclusion for the period I resided abroad? No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez tax. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez . 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez . 2011 tax forms 1040 ez 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez However, I was reassigned back to the United States and left Country Z on July 1 of this year. 2011 tax forms 1040 ez Can I exclude any of my foreign earned income? No. 2011 tax forms 1040 ez 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. 2011 tax forms 1040 ez 3. 2011 tax forms 1040 ez Foreign Earned Income . 2011 tax forms 1040 ez 1) I am an employee of the U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Government working abroad. 2011 tax forms 1040 ez Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? . 2011 tax forms 1040 ez 2) I qualify for the foreign earned income exclusion under the bona fide residence test. 2011 tax forms 1040 ez Does my foreign earned income include my U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez dividends and the interest I receive on a foreign bank account? . 2011 tax forms 1040 ez 3) My company pays my foreign income tax on my foreign earnings. 2011 tax forms 1040 ez Is this taxable compensation? . 2011 tax forms 1040 ez 4) I live in an apartment in a foreign city for which my employer pays the rent. 2011 tax forms 1040 ez 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)? . 2011 tax forms 1040 ez 5) My U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez employer pays my salary into my U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez bank account. 2011 tax forms 1040 ez Is this income considered earned in the United States or is it considered foreign earned income? . 2011 tax forms 1040 ez 6) What is considered a foreign country? . 2011 tax forms 1040 ez 7) What is the source of earned income? . 2011 tax forms 1040 ez 1) I am an employee of the U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Government working abroad. 2011 tax forms 1040 ez Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? No. 2011 tax forms 1040 ez The foreign earned income exclusion applies to your foreign earned income. 2011 tax forms 1040 ez Amounts paid by the United States or its agencies to their employees are not treated, for this purpose, as foreign earned income. 2011 tax forms 1040 ez No. 2011 tax forms 1040 ez The only income that is foreign earned income is income from the performance of personal services abroad. 2011 tax forms 1040 ez Investment income is not earned income. 2011 tax forms 1040 ez However, you must include it in gross income reported on your Form 1040. 2011 tax forms 1040 ez Yes. 2011 tax forms 1040 ez The amount is compensation for services performed. 2011 tax forms 1040 ez 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). 2011 tax forms 1040 ez You must include in income the fair market value (FMV) of the facility provided, where it is provided. 2011 tax forms 1040 ez This will usually be the rent your employer pays. 2011 tax forms 1040 ez Situations when the FMV is not included in income are discussed in chapter 4 under Exclusion of Meals and Lodging. 2011 tax forms 1040 ez If you performed the services to earn this salary outside the United States, your salary is considered earned abroad. 2011 tax forms 1040 ez It does not matter that you are paid by a U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez employer or that your salary is deposited in a U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez bank account in the United States. 2011 tax forms 1040 ez The source of salary, wages, commissions, and other personal service income is the place where you perform the services. 2011 tax forms 1040 ez 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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Understanding Your CP292 Notice

We're revoking your Qualified Subchapter S Trust (QSST) election.


What you need to do

  • Timely file Form 1041

You may want to

  • Keep this notice in your permanent records.

Understanding your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP292, Page 1

 

Page Last Reviewed or Updated: 16-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 2011 Tax Forms 1040 Ez

2011 tax forms 1040 ez Publication 908 - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 908, such as legislation enacted after it was published, go to www. 2011 tax forms 1040 ez irs. 2011 tax forms 1040 ez gov/pub908. 2011 tax forms 1040 ez What's New Expiration of provision for catch-up contributions for IRC section 401(k) participants whose employer filed bankruptcy. 2011 tax forms 1040 ez  The Pension Protection Act of 2006, P. 2011 tax forms 1040 ez L. 2011 tax forms 1040 ez 109-280, previously allowed additional contributions of up to $7,000 in a traditional or Roth IRA for employees who participated in an IRC section 401(k) plan of an employer that filed bankruptcy in an earlier year. 2011 tax forms 1040 ez This provision was not extended for tax years beginning on or after January 1, 2010. 2011 tax forms 1040 ez Automatic 6-month extension of time to file a bankruptcy estate return now available for individuals in Chapter 7 or 11 bankruptcy. 2011 tax forms 1040 ez  Beginning June 24, 2011, the IRS clarified in T. 2011 tax forms 1040 ez D. 2011 tax forms 1040 ez 9531 that there is available an automatic 6-month extension of time to file a bankruptcy estate income tax return for individuals in Chapter 7 or Chapter 11 bankruptcy proceedings upon filing a required application. 2011 tax forms 1040 ez The previous extension of time to file a bankruptcy estate return was 5 months. 2011 tax forms 1040 ez Reminders The Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) of 2005. 2011 tax forms 1040 ez  The changes to the U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Bankruptcy Code enacted by BAPCA are incorporated throughout this publication. 2011 tax forms 1040 ez Debtors filing under chapters 7, 11, 12, and 13 of the Bankruptcy Code must file all applicable federal, state, and local tax returns that become due after a case commences. 2011 tax forms 1040 ez Failure to file tax returns timely or obtain an extension can cause a bankruptcy case to be converted to another chapter or dismissed. 2011 tax forms 1040 ez In chapter 13 cases, the debtor must file all required tax returns for tax periods ending within 4 years of the filing of the bankruptcy petition. 2011 tax forms 1040 ez Photographs of missing children. 2011 tax forms 1040 ez  The IRS is a proud partner with the National Center for Missing and Exploited Children. 2011 tax forms 1040 ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 tax forms 1040 ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2011 tax forms 1040 ez Introduction This publication is not intended to cover bankruptcy law in general, or to provide detailed discussions of the tax rules for the more complex corporate bankruptcy reorganizations or other highly technical transactions. 2011 tax forms 1040 ez Additionally, this publication is not updated on an annual basis and may not reflect recent developments in bankruptcy or tax law. 2011 tax forms 1040 ez If you need more guidance on the bankruptcy or tax laws applicable to your case, you should seek professional advice. 2011 tax forms 1040 ez This publication explains the basic federal income tax aspects of bankruptcy. 2011 tax forms 1040 ez A fundamental goal of the bankruptcy laws enacted by Congress is to give an honest debtor a financial “fresh start”. 2011 tax forms 1040 ez This is accomplished through the bankruptcy discharge, which is a permanent injunction (court ordered prohibition) against the collection of certain debts as a personal liability of the debtor. 2011 tax forms 1040 ez Bankruptcy proceedings begin with the filing of either a voluntary petition in the United States Bankruptcy Court, or in certain cases an involuntary petition filed by creditors. 2011 tax forms 1040 ez This filing creates the bankruptcy estate. 2011 tax forms 1040 ez The bankruptcy estate generally consists of all of the assets the individual or entity owns on the date the bankruptcy petition was filed. 2011 tax forms 1040 ez The bankruptcy estate is treated as a separate taxable entity for individuals filing bankruptcy petitions under chapter 7 or 11 of the Bankruptcy Code, discussed later. 2011 tax forms 1040 ez The tax obligations of taxable bankruptcy estates are discussed later under Individuals in Chapter 7 or 11. 2011 tax forms 1040 ez Generally, when a debt owed to another person or entity is canceled, the amount canceled or forgiven is considered income that is taxed to the person owing the debt. 2011 tax forms 1040 ez If a debt is canceled under a bankruptcy proceeding, the amount canceled is not income. 2011 tax forms 1040 ez However, the canceled debt reduces other tax benefits to which the debtor would otherwise be entitled. 2011 tax forms 1040 ez See Debt Cancellation, later. 2011 tax forms 1040 ez Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) SS-4 Application for Employer Identification Number, and separate instructions 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1040 U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Individual Income Tax Return, and separate instructions Schedule SE (Form 1040) Self-Employment Tax 1040X Amended U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Individual Income Tax Return, and separate instructions 1041 U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Income Tax Return for Estates and Trusts, and separate instructions 1041-ES Estimated Income Tax for Estates and Trusts 1041-V Payment Voucher 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4852 Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2011 tax forms 1040 ez 4868 Application for Automatic Extension of Time To File U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Individual Income Tax Return 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns See How To Get Tax Help, later, for information about getting these publications and forms. 2011 tax forms 1040 ez Prev  Up  Next   Home   More Online Publications