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File 2011 Federal Taxes

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

Updated 9/02/11 to include Yankton county.

SD-2011-19, August 24, 2011

ST. PAUL — Victims of flooding that began on March 11, 2011 in parts of South Dakota may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Charles Mix, Hughes, Stanley, Union and Yankton. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after March 11 and on or before June 30 have been postponed to June 30. This includes the April 18 deadline for filing 2010 individual income tax returns, making income tax payments and making 2010 contributions to an individual retirement account (IRA). This also includes the estimated tax payment for the second quarter of 2011 normally due June 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after March 11 and on or before March 28, 2011, as long as the deposits were made by March 28, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until June 30 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after March 11 and on or before June 30.

The IRS also gives affected taxpayers until June 30 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (August 20, 2007), that are due to be performed on or after March 11 and on or before June 30.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after March 11 and on or before March 28 provided the taxpayer made these deposits by March 28.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “South Dakota/Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 20-Mar-2014

The File 2011 Federal Taxes

File 2011 federal taxes Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. File 2011 federal taxes Ordering forms and publications. File 2011 federal taxes Tax questions. File 2011 federal taxes All material in this publication may be reprinted freely. File 2011 federal taxes A citation to Your Federal Income Tax (2013) would be appropriate. File 2011 federal taxes The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions. File 2011 federal taxes However, the information given does not cover every situation and is not intended to replace the law or change its meaning. File 2011 federal taxes This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. File 2011 federal taxes Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. File 2011 federal taxes All taxpayers have important rights when working with the IRS. File 2011 federal taxes These rights are described in Your Rights as a Taxpayer in the back of this publication. File 2011 federal taxes What's New This section summarizes important tax changes that took effect in 2013. File 2011 federal taxes Most of these changes are discussed in more detail throughout this publication. File 2011 federal taxes Future developments. File 2011 federal taxes  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. File 2011 federal taxes irs. File 2011 federal taxes gov/pub17. File 2011 federal taxes Additional Medicare Tax. File 2011 federal taxes  Beginning in 2013, a 0. File 2011 federal taxes 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. File 2011 federal taxes See Form 8959 and its instructions. File 2011 federal taxes Net Investment Income Tax. File 2011 federal taxes  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). File 2011 federal taxes The NIIT is 3. File 2011 federal taxes 8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying widow(er), or $200,000 if any other filing status. File 2011 federal taxes See Form 8960 and its instructions. File 2011 federal taxes Change in tax rates. File 2011 federal taxes  The highest tax rate is 39. File 2011 federal taxes 6%. File 2011 federal taxes For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. File 2011 federal taxes Tax rate on net capital gain and qualified dividends. File 2011 federal taxes  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. File 2011 federal taxes See chapter 16. File 2011 federal taxes Medical and dental expenses. File 2011 federal taxes  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. File 2011 federal taxes 5% if either you or your spouse is age 65 or older). File 2011 federal taxes See chapter 21. File 2011 federal taxes Personal exemption amount increased for certain taxpayers. File 2011 federal taxes  Your personal exemption is increased to $3,900. File 2011 federal taxes But the amount is reduced if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. File 2011 federal taxes See chapter 3. File 2011 federal taxes Limit on itemized deductions. File 2011 federal taxes  You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. File 2011 federal taxes See chapter 29. File 2011 federal taxes Same-sex marriages. File 2011 federal taxes  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. File 2011 federal taxes See chapter 2. File 2011 federal taxes If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. File 2011 federal taxes For details on filing amended returns, see chapter 1. File 2011 federal taxes Health flexible spending arrangements (FSAs). File 2011 federal taxes  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. File 2011 federal taxes See chapter 5. File 2011 federal taxes Expiring credits. File 2011 federal taxes  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. File 2011 federal taxes You cannot claim either one on your 2013 return. File 2011 federal taxes See chapter 37. File 2011 federal taxes Ponzi-type investment schemes. File 2011 federal taxes  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. File 2011 federal taxes See chapter 25. File 2011 federal taxes Home office deduction simplified method. File 2011 federal taxes  If you can take a home office deduction, you may be able to use a simplified method to figure it. File 2011 federal taxes See Publication 587. File 2011 federal taxes Standard mileage rates. File 2011 federal taxes  The 2013 rate for business use of your car is increased to 56½ cents a mile. File 2011 federal taxes See chapter 26. File 2011 federal taxes The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. File 2011 federal taxes See chapter 21. File 2011 federal taxes The 2013 rate for use of your car to move is increased to 24 cents a mile. File 2011 federal taxes See Publication 521, Moving Expenses. File 2011 federal taxes Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. File 2011 federal taxes Many of these items are explained in more detail later in this publication. File 2011 federal taxes Enter your social security number (SSN). File 2011 federal taxes  Enter your SSN in the space provided on your tax form. File 2011 federal taxes If you filed a joint return for 2012 and are filing a joint return for 2013 with the same spouse, enter your names and SSNs in the same order as on your 2012 return. File 2011 federal taxes See chapter 1. File 2011 federal taxes Secure your tax records from identity theft. File 2011 federal taxes  Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. File 2011 federal taxes An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. File 2011 federal taxes For more information about identity theft and how to reduce your risk from it, see chapter 1. File 2011 federal taxes Taxpayer identification numbers. File 2011 federal taxes  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. File 2011 federal taxes This applies even if the person was born in 2013. File 2011 federal taxes Generally, this number is the person's social security number (SSN). File 2011 federal taxes See chapter 1. File 2011 federal taxes Foreign source income. File 2011 federal taxes  If you are a U. File 2011 federal taxes S. File 2011 federal taxes citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U. File 2011 federal taxes S. File 2011 federal taxes law. File 2011 federal taxes This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. File 2011 federal taxes This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties). File 2011 federal taxes If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. File 2011 federal taxes For details, see Publication 54, Tax Guide for U. File 2011 federal taxes S. File 2011 federal taxes Citizens and Resident Aliens Abroad. File 2011 federal taxes Foreign financial assets. File 2011 federal taxes  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. File 2011 federal taxes Check www. File 2011 federal taxes IRS. File 2011 federal taxes gov/form8938 for details. File 2011 federal taxes Automatic 6-month extension to file tax return. File 2011 federal taxes  You can use Form 4868, Application for Automatic Extension of Time To File U. File 2011 federal taxes S. File 2011 federal taxes Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. File 2011 federal taxes See chapter 1. File 2011 federal taxes Include your phone number on your return. File 2011 federal taxes  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. File 2011 federal taxes Please enter your daytime telephone number on your tax form next to your signature and occupation. File 2011 federal taxes If you are filing a joint return, you can enter either your or your spouse's daytime phone number. File 2011 federal taxes Payment of taxes. File 2011 federal taxes   You can pay your taxes online, by phone, or by check or money order. File 2011 federal taxes You can make a direct transfer from your bank account or use a credit or debit card. File 2011 federal taxes If you e-file, you can schedule an electronic payment. File 2011 federal taxes See chapter 1. File 2011 federal taxes Faster ways to file your return. File 2011 federal taxes  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. File 2011 federal taxes You can use IRS e-file (electronic filing). File 2011 federal taxes See chapter 1. File 2011 federal taxes Free electronic filing. File 2011 federal taxes  You may be able to file your 2013 taxes online for free. File 2011 federal taxes See chapter 1. File 2011 federal taxes Change of address. File 2011 federal taxes  If you change your address, you should notify the IRS. File 2011 federal taxes See Change of Address in chapter 1. File 2011 federal taxes Refund on a late filed return. File 2011 federal taxes  If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. File 2011 federal taxes See chapter 1. File 2011 federal taxes Frivolous tax returns. File 2011 federal taxes  The IRS has published a list of positions that are identified as frivolous. File 2011 federal taxes The penalty for filing a frivolous tax return is $5,000. File 2011 federal taxes See chapter 1. File 2011 federal taxes Filing erroneous claim for refund or credit. File 2011 federal taxes  You may have to pay a penalty if you file an erroneous claim for refund or credit. File 2011 federal taxes See chapter 1. File 2011 federal taxes Privacy Act and paperwork reduction information. File 2011 federal taxes   The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. File 2011 federal taxes A complete statement on this subject can be found in your tax form instructions. File 2011 federal taxes Customer service for taxpayers. File 2011 federal taxes  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. File 2011 federal taxes See How To Get Tax Help in the back of this publication. File 2011 federal taxes Preparer e-file mandate. File 2011 federal taxes  Most paid preparers must e-file returns they prepare and file. File 2011 federal taxes Your preparer may make you aware of this requirement and the options available to you. File 2011 federal taxes Treasury Inspector General for Tax Administration. File 2011 federal taxes   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). File 2011 federal taxes You can remain anonymous. File 2011 federal taxes Photographs of missing children. File 2011 federal taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File 2011 federal taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 2011 federal taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File 2011 federal taxes Introduction This publication covers the general rules for filing a federal income tax return. File 2011 federal taxes It supplements the information contained in your tax form instructions. File 2011 federal taxes It explains the tax law to make sure you pay only the tax you owe and no more. File 2011 federal taxes How this publication is arranged. File 2011 federal taxes   This publication closely follows Form 1040, U. File 2011 federal taxes S. File 2011 federal taxes Individual Income Tax Return. File 2011 federal taxes It is divided into six parts which cover different sections of Form 1040. File 2011 federal taxes Each part is further divided into chapters which generally discuss one line of the form. File 2011 federal taxes Do not worry if you file Form 1040A or Form 1040EZ. File 2011 federal taxes Anything included on a line of either of these forms is also included on Form 1040. File 2011 federal taxes   The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need. File 2011 federal taxes What is in this publication. File 2011 federal taxes   The publication begins with the rules for filing a tax return. File 2011 federal taxes It explains: Who must file a return, Which tax form to use, When the return is due, How to e-file your return, and Other general information. File 2011 federal taxes It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. File 2011 federal taxes The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. File 2011 federal taxes   Throughout the publication are examples showing how the tax law applies in typical situations. File 2011 federal taxes Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. File 2011 federal taxes   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. File 2011 federal taxes References to those other publications are provided for your information. File 2011 federal taxes Icons. File 2011 federal taxes   Small graphic symbols, or icons, are used to draw your attention to special information. File 2011 federal taxes See Table 1 later for an explanation of each icon used in this publication. File 2011 federal taxes What is not covered in this publication. File 2011 federal taxes   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. File 2011 federal taxes This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). File 2011 federal taxes   If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. File 2011 federal taxes Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). File 2011 federal taxes Publication 535, Business Expenses. File 2011 federal taxes Publication 587, Business Use of Your Home (Including Use by Daycare Providers). File 2011 federal taxes Help from the IRS. File 2011 federal taxes   There are many ways you can get help from the IRS. File 2011 federal taxes These are explained under How To Get Tax Help in the back of this publication. File 2011 federal taxes Comments and suggestions. File 2011 federal taxes   We welcome your comments about this publication and your suggestions for future editions. File 2011 federal taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 2011 federal taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 2011 federal taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 2011 federal taxes   You can send your comments from www. File 2011 federal taxes irs. File 2011 federal taxes gov/formspubs/. File 2011 federal taxes Click on “More Information” and then on “Comment on Tax Forms and Publications”. File 2011 federal taxes   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File 2011 federal taxes Ordering forms and publications. File 2011 federal taxes   Visit www. File 2011 federal taxes irs. File 2011 federal taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File 2011 federal taxes Internal Revenue Service 1201 N. File 2011 federal taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File 2011 federal taxes   If you have a tax question, check the information available on IRS. File 2011 federal taxes gov or call 1-800-829-1040. File 2011 federal taxes We cannot answer tax questions sent to either of the above addresses. File 2011 federal taxes IRS mission. File 2011 federal taxes   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. File 2011 federal taxes Table 1. File 2011 federal taxes Legend of Icons Icon Explanation Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. File 2011 federal taxes An Internet site or an email address. File 2011 federal taxes An address you may need. File 2011 federal taxes Items you should keep in your personal records. File 2011 federal taxes Items you may need to figure or a worksheet you may need to complete and keep for your records. File 2011 federal taxes An important phone number. File 2011 federal taxes Helpful information you may need. File 2011 federal taxes Prev  Up  Next   Home   More Online Publications