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File 1040x

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File 1040x

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

Effective January 21, 2014, all LB&I coordinated issue papers are decoordinated.  See 1/21/14 Directive from LB&I Commissioner Maloy for details.

 

Page Last Reviewed or Updated: 23-Jan-2014

The File 1040x

File 1040x 30. File 1040x   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. File 1040x This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. File 1040x Figuring Your Tax Your income tax is based on your taxable income. File 1040x After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. File 1040x The result is your total tax. File 1040x Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. File 1040x This section provides a general outline of how to figure your tax. File 1040x You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. File 1040x If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. File 1040x Tax. File 1040x   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. File 1040x However, there are special methods if your income includes any of the following items. File 1040x A net capital gain. File 1040x (See chapter 16. File 1040x ) Qualified dividends taxed at the same rates as a net capital gain. File 1040x (See chapters 8 and 16. File 1040x ) Lump-sum distributions. File 1040x (See chapter 10. File 1040x ) Farming or fishing income. File 1040x (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. File 1040x ) Unearned income over $2,000 for certain children. File 1040x (See chapter 31. File 1040x ) Parents' election to report child's interest and dividends. File 1040x (See chapter 31. File 1040x ) Foreign earned income exclusion or the housing exclusion. File 1040x (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. File 1040x ) Credits. File 1040x   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. File 1040x Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. File 1040x The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. File 1040x CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. File 1040x See Payments , later. File 1040x   There are other credits that are not discussed in this publication. File 1040x These include the following credits. File 1040x General business credit, which is made up of several separate business-related credits. File 1040x These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. File 1040x Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. File 1040x See Form 8835, Part II. File 1040x Work opportunity credit. File 1040x See Form 5884. File 1040x Credit for employer social security and Medicare taxes paid on certain employee tips. File 1040x See Form 8846. File 1040x Other taxes. File 1040x   After you subtract your tax credits, determine whether there are any other taxes you must pay. File 1040x This chapter does not explain these other taxes. File 1040x You can find that information in other chapters of this publication and your form instructions. File 1040x See the following table for other taxes you may need to add to your income tax. File 1040x OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). File 1040x   There are other taxes that are not discussed in this publication. File 1040x These include the following items. File 1040x Self-employment tax. File 1040x You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). File 1040x Your net earnings from self-employment from other than church employee income were $400 or more. File 1040x The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. File 1040x If you received a Form 1099-MISC, see the Instructions for Recipient on the back. File 1040x Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. File 1040x You had church employee income of $108. File 1040x 28 or more. File 1040x Additional Medicare Tax. File 1040x Beginning in 2013, you may be subject to a 0. File 1040x 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. File 1040x For more information, see the Instructions for Form 1040, line 60 and Form 8959. File 1040x Net Investment Income Tax (NIIT). File 1040x Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). File 1040x NIIT is a 3. File 1040x 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. File 1040x For more information, see the Instructions for Form 1040, line 60 and Form 8960. File 1040x Recapture taxes. File 1040x You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. File 1040x For more information, see the instructions for Form 1040, line 60. File 1040x Section 72(m)(5) excess benefits tax. File 1040x If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. File 1040x See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. File 1040x Uncollected social security and Medicare tax on group-term life insurance. File 1040x If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. File 1040x The amount should be shown in box 12 of your Form W-2 with codes M and N. File 1040x Tax on golden parachute payments. File 1040x This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. File 1040x The amount should be shown in box 12 of your Form W-2 with code K. File 1040x See the instructions for Form 1040, line 60. File 1040x Tax on accumulation distribution of trusts. File 1040x This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. File 1040x See Form 4970 and its instructions. File 1040x Additional tax on HSAs or MSAs. File 1040x If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. File 1040x See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. File 1040x Additional tax on Coverdell ESAs. File 1040x This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. File 1040x See Publication 970, Tax Benefits for Education, and Form 5329. File 1040x Additional tax on qualified tuition programs. File 1040x This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. File 1040x See Publication 970 and Form 5329. File 1040x Excise tax on insider stock compensation from an expatriated corporation. File 1040x You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. File 1040x For more information, see the instructions for Form 1040, line 60. File 1040x Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. File 1040x This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. File 1040x For more information, see the instructions for Form 1040, line 60. File 1040x Interest on the tax due on installment income from the sale of certain residential lots and timeshares. File 1040x For more information, see the instructions for Form 1040, line 60. File 1040x Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. File 1040x For more information, see the instructions for Form 1040, line 60. File 1040x Repayment of first-time homebuyer credit. File 1040x For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. File 1040x Also see the instructions for Form 1040, line 59b. File 1040x Payments. File 1040x   After you determine your total tax, figure the total payments you have already made for the year. File 1040x Include credits that are treated as payments. File 1040x This chapter does not explain these payments and credits. File 1040x You can find that information in other chapters of this publication and your form instructions. File 1040x See the following table for amounts you can include in your total payments. File 1040x PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. File 1040x This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. File 1040x It is claimed on Form 1040, line 70. File 1040x See Form 4136, Credit for Federal Tax Paid on Fuels. File 1040x Refund or balance due. File 1040x   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. File 1040x If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. File 1040x S. File 1040x savings bonds instead of receiving a paper check. File 1040x Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. File 1040x The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. File 1040x Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. File 1040x You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. File 1040x See Form 6251, Alternative Minimum Tax — Individuals. File 1040x Adjustments and tax preference items. File 1040x   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. File 1040x More information. File 1040x   For more information about the AMT, see the instructions for Form 6251. File 1040x Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. File 1040x If the IRS figures your tax and you paid too much, you will receive a refund. File 1040x If you did not pay enough, you will receive a bill for the balance. File 1040x To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. File 1040x The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. File 1040x When the IRS cannot figure your tax. File 1040x   The IRS cannot figure your tax for you if any of the following apply. File 1040x You want your refund directly deposited into your accounts. File 1040x You want any part of your refund applied to your 2014 estimated tax. File 1040x You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. File 1040x Your taxable income is $100,000 or more. File 1040x You itemize deductions. File 1040x You file any of the following forms. File 1040x Form 2555, Foreign Earned Income. File 1040x Form 2555-EZ, Foreign Earned Income Exclusion. File 1040x Form 4137, Social Security and Medicare Tax on Unreported Tip Income. File 1040x Form 4970, Tax on Accumulation Distribution of Trusts. File 1040x Form 4972, Tax on Lump-Sum Distributions. File 1040x Form 6198, At-Risk Limitations. File 1040x Form 6251, Alternative Minimum Tax—Individuals. File 1040x Form 8606, Nondeductible IRAs. File 1040x Form 8615, Tax for Certain Children Who Have Unearned Income. File 1040x Form 8814, Parents' Election To Report Child's Interest and Dividends. File 1040x Form 8839, Qualified Adoption Expenses. File 1040x Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. File 1040x Form 8889, Health Savings Accounts (HSAs). File 1040x Form 8919, Uncollected Social Security and Medicare Tax on Wages. File 1040x Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. File 1040x Enter your social security number in the space provided. File 1040x If you are married, enter the social security numbers of you and your spouse even if you file separately. File 1040x Sign and date your return and enter your occupation(s). File 1040x If you are filing a joint return, both you and your spouse must sign it. File 1040x Enter your daytime phone number in the space provided. File 1040x This may help speed the processing of your return if we have a question that can be answered over the phone. File 1040x If you are filing a joint return, you may enter either your or your spouse's daytime phone number. File 1040x If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. File 1040x Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). File 1040x If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. File 1040x Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. File 1040x Attach a copy of each of your Forms W-2 to your paper return. File 1040x Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. File 1040x Mail your return to the Internal Revenue Service Center for the area where you live. File 1040x A list of Service Center addresses is in the instructions for your tax return. File 1040x Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. File 1040x Do not complete lines 9 through 12. File 1040x If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. File 1040x Payments. File 1040x   Enter any federal income tax withheld on line 7. File 1040x Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. File 1040x Earned income credit. File 1040x   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. File 1040x Enter “EIC” in the space to the left of line 8a. File 1040x Enter the nontaxable combat pay you elect to include in earned income on line 8b. File 1040x   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. File 1040x For details, see the Form 1040EZ Instructions. File 1040x Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. File 1040x If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. File 1040x Do not complete line 28. File 1040x Complete lines 29 through 33 and 36 through 40 if they apply to you. File 1040x However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. File 1040x Also, enter any write-in information that applies to you in the space to the left of line 41. File 1040x Do not complete lines 34, 35, and 42 through 46. File 1040x Payments. File 1040x   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. File 1040x Enter any estimated tax payments you made on line 37. File 1040x Credit for child and dependent care expenses. File 1040x   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. File 1040x Enter the amount of the credit on line 29. File 1040x The IRS will not figure this credit. File 1040x Credit for the elderly or the disabled. File 1040x   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. File 1040x Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. File 1040x On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. File 1040x Complete Part II and Part III, lines 11 and 13, if they apply. File 1040x Earned income credit. File 1040x   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. File 1040x Enter “EIC” to the left of the entry space for line 38a. File 1040x Enter the nontaxable combat pay you elect to include in earned income on line 38b. File 1040x    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. File 1040x If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. File 1040x   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. File 1040x For details, see the Form 1040A Instructions. File 1040x Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. File 1040x Do not complete line 44. File 1040x If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. File 1040x Read lines 45 through 71. File 1040x Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. File 1040x Also, do not complete line 55 and lines 73 through 77. File 1040x Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. File 1040x Payments. File 1040x   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. File 1040x Enter any estimated tax payments you made on line 63. File 1040x Credit for child and dependent care expenses. File 1040x   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. File 1040x Enter the amount of the credit on line 48. File 1040x The IRS will not figure this credit. File 1040x Credit for the elderly or the disabled. File 1040x   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. File 1040x Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. File 1040x On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. File 1040x Complete Part II and Part III, lines 11 and 13, if they apply. File 1040x Earned income credit. File 1040x   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. File 1040x Enter “EIC” on the dotted line next to Form 1040, line 64a. File 1040x Enter the nontaxable combat pay you elect to include in earned income on line 64b. File 1040x   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. File 1040x If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. File 1040x   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. File 1040x For details, see the Form 1040 Instructions. File 1040x Prev  Up  Next   Home   More Online Publications