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Filing Income Tax Online

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Filing Income Tax Online

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

Filing income tax online Publication 521 - Main Content Table of Contents Who Can Deduct Moving ExpensesMove Related to Start of Work Distance Test Time Test Retirees or Survivors Who Move to the United States Deductible Moving ExpensesMoves to Locations in the United States Moves to Locations Outside the United States Nondeductible Expenses ReimbursementsTypes of Reimbursement Plans Tax Withholding and Estimated Tax How and When To ReportForm 3903 When To Deduct Expenses Illustrated Example Members of the Armed Forces How To Get Tax Help Who Can Deduct Moving Expenses You can deduct your moving expenses if you meet all three of the following requirements. Filing income tax online Your move is closely related to the start of work. Filing income tax online You meet the distance test. Filing income tax online You meet the time test. Filing income tax online After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. Filing income tax online Retirees, survivors, and Armed Forces members. Filing income tax online   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. Filing income tax online These rules are discussed later in this publication. Filing income tax online Move Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. Filing income tax online Closely related in time. Filing income tax online   In most cases, you can consider moving expenses incurred within 1 year from the date you first reported to work at the new location as closely related in time to the start of work. Filing income tax online It is not necessary that you arrange to work before moving to a new location, as long as you actually go to work in that location. Filing income tax online    Figure A. Filing income tax online Illustration of Distance Test Please click here for the text description of the image. Filing income tax online Figure A   If you do not move within 1 year of the date you begin work, you ordinarily cannot deduct the expenses unless you can show that circumstances existed that prevented the move within that time. Filing income tax online Example. Filing income tax online Your family moved more than a year after you started work at a new location. Filing income tax online You delayed the move for 18 months to allow your child to complete high school. Filing income tax online You can deduct your moving expenses. Filing income tax online Closely related in place. Filing income tax online   You can generally consider your move closely related in place to the start of work if the distance from your new home to the new job location is not more than the distance from your former home to the new job location. Filing income tax online If your move does not meet this requirement, you may still be able to deduct moving expenses if you can show that: You are required to live at your new home as a condition of your employment, or You will spend less time or money commuting from your new home to your new job location. Filing income tax online Home defined. Filing income tax online   Your home means your main home (residence). Filing income tax online It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. Filing income tax online It does not include other homes owned or kept up by you or members of your family. Filing income tax online It also does not include a seasonal home, such as a summer beach cottage. Filing income tax online Your former home means your home before you left for your new job location. Filing income tax online Your new home means your home within the area of your new job location. Filing income tax online Retirees or survivors. Filing income tax online   You may be able to deduct the expenses of moving to the United States or its possessions even though the move is not related to the start of work at a new job location. Filing income tax online You must have worked outside the United States or be a survivor of someone who did. Filing income tax online See Retirees or Survivors Who Move to the United States, later. Filing income tax online Distance Test Your move will meet the distance test if your new main job location is at least 50 miles farther from your former home than your old main job location was from your former home. Filing income tax online For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. Filing income tax online You can use Worksheet 1 to see if you meet this test. Filing income tax online Worksheet 1. Filing income tax online Distance Test   Note. Filing income tax online Members of the Armed Forces may not have to meet this test. Filing income tax online See Members of the Armed Forces. Filing income tax online     1. Filing income tax online Enter the number of miles from your old home to your new workplace 1. Filing income tax online miles 2. Filing income tax online Enter the number of miles from your old home to your old workplace 2. Filing income tax online miles 3. Filing income tax online Subtract line 2 from line 1. Filing income tax online If zero or less, enter -0- 3. Filing income tax online miles 4. Filing income tax online Is line 3 at least 50 miles? □ Yes. Filing income tax online You meet this test. Filing income tax online  □ No. Filing income tax online You do not meet this test. Filing income tax online You cannot deduct your moving expenses. Filing income tax online The distance between a job location and your home is the shortest of the more commonly traveled routes between them. Filing income tax online The distance test considers only the location of your former home. Filing income tax online It does not take into account the location of your new home. Filing income tax online See Figure A, earlier. Filing income tax online Example. Filing income tax online You moved to a new home less than 50 miles from your former home because you changed main job locations. Filing income tax online Your old main job location was 3 miles from your former home. Filing income tax online Your new main job location is 60 miles from that home. Filing income tax online Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test. Filing income tax online First job or return to full-time work. Filing income tax online   If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test. Filing income tax online   If you go back to full-time work after a substantial period of part-time work or unemployment, your place of work also must be at least 50 miles from your former home. Filing income tax online Armed Forces. Filing income tax online   If you are in the Armed Forces and you moved because of a permanent change of station, you do not have to meet the distance test. Filing income tax online See Members of the Armed Forces, later. Filing income tax online Main job location. Filing income tax online   Your main job location is usually the place where you spend most of your working time. Filing income tax online This could be your office, plant, store, shop, or other location. Filing income tax online If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. Filing income tax online Union members. Filing income tax online   If you work for several employers on a short-term basis and you get work under a union hall system (such as a construction or building trades worker), your main job location is the union hall. Filing income tax online More than one job. Filing income tax online   If you have more than one job at any time, your main job location depends on the facts in each case. Filing income tax online The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. Filing income tax online    Table 1. Filing income tax online Satisfying the Time Test for Employees and Self-Employed Persons IF you are. Filing income tax online . Filing income tax online . Filing income tax online THEN you satisfy the time test by meeting the. Filing income tax online . Filing income tax online . Filing income tax online an employee 39-week test for employees. Filing income tax online self-employed 78-week test for self-employed persons. Filing income tax online both self-employed and an employee at the same time 78-week test for a self-employed person or the 39-week  test for an employee. Filing income tax online Your principal place of work  determines which test applies. Filing income tax online both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. Filing income tax online Time Test To deduct your moving expenses, you also must meet one of the following two time tests. Filing income tax online The time test for employees. Filing income tax online The time test for self-employed persons. Filing income tax online Both of these tests are explained below. Filing income tax online See Table 1, below, for a summary of these tests. Filing income tax online You can deduct your moving expenses before you meet either of the time tests. Filing income tax online See Time Test Not Yet Met, later. Filing income tax online Time Test for Employees If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location (39-week test). Filing income tax online Full-time employment depends on what is usual for your type of work in your area. Filing income tax online For purposes of this test, the following four rules apply. Filing income tax online You count only your full-time work as an employee, not any work you do as a self-employed person. Filing income tax online You do not have to work for the same employer for all 39 weeks. Filing income tax online You do not have to work 39 weeks in a row. Filing income tax online You must work full time within the same general commuting area for all 39 weeks. Filing income tax online Temporary absence from work. Filing income tax online   You are considered to have worked full time during any week you are temporarily absent from work because of illness, strikes, lockouts, layoffs, natural disasters, or similar causes. Filing income tax online You are also considered to have worked full time during any week you are absent from work for leave or vacation provided for in your work contract or agreement. Filing income tax online Seasonal work. Filing income tax online   If your work is seasonal, you are considered to be working full time during the off-season only if your work contract or agreement covers an off-season period of less than 6 months. Filing income tax online For example, a school teacher on a 12-month contract who teaches on a full-time basis for more than 6 months is considered to have worked full time for the entire 12 months. Filing income tax online    Figure B. Filing income tax online Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. Filing income tax online Figure B Time Test for Self-Employed Persons If you are self-employed, you must work full time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months after you arrive in the general area of your new job location (78-week test). Filing income tax online For purposes of the time test for self-employed persons, the following three rules apply. Filing income tax online You count any full-time work you do either as an employee or as a self-employed person. Filing income tax online You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. Filing income tax online You must work within the same general commuting area for all 78 weeks. Filing income tax online Example. Filing income tax online You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. Filing income tax online You pay moving expenses in 2013 and 2014 in connection with this move. Filing income tax online On April 15, 2014, when you file your income tax return for the year 2013, you have been performing services as a self-employed individual on a full-time basis in New York City for approximately 20 weeks. Filing income tax online Although you have not satisfied the 78-week employment condition at this time, you can deduct your 2013 moving expenses on your 2013 income tax return as there is still sufficient time remaining before December 1, 2015, to satisfy such condition. Filing income tax online You can deduct any moving expenses you pay in 2014 on your 2014 income tax return even if you have not met the 78-week test. Filing income tax online You have until December 1, 2015, to satisfy this requirement. Filing income tax online Self-employment. Filing income tax online   You are self-employed if you work as the sole owner of an unincorporated business or as a partner in a partnership carrying on a business. Filing income tax online You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. Filing income tax online Full-time work. Filing income tax online   You can count only those weeks during which you work full time as a week of work. Filing income tax online Whether you work full time during any week depends on what is usual for your type of work in your area. Filing income tax online For example, you are a self-employed dentist and maintain office hours 4 days a week. Filing income tax online You are considered to perform services full time if maintaining office hours 4 days a week is not unusual for other self-employed dentists in your area. Filing income tax online Temporary absence from work. Filing income tax online   You are considered to be self-employed on a full-time basis during any week you are temporarily absent from work because of illness, strikes, natural disasters, or similar causes. Filing income tax online Seasonal trade or business. Filing income tax online   If your trade or business is seasonal, the off-season weeks when no work is required or available may be counted as weeks during which you worked full time. Filing income tax online The off-season must be less than 6 months and you must work full time before and after the off-season. Filing income tax online Example. Filing income tax online You own and operate a motel at a beach resort. Filing income tax online The motel is closed for 5 months during the off-season. Filing income tax online You work full time as the operator of the motel before and after the off-season. Filing income tax online You are considered self-employed on a full-time basis during the weeks of the off-season. Filing income tax online   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. Filing income tax online Example. Filing income tax online Justin quit his job and moved from the east coast to the west coast to begin a full-time job as a cabinet-maker for C and L Cabinet Shop. Filing income tax online He generally worked at the shop about 40 hours each week. Filing income tax online Shortly after the move, Justin also began operating a cabinet-installation business from his home for several hours each afternoon and all day on weekends. Filing income tax online Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. Filing income tax online    If Justin is unable to satisfy the requirements of the 39-week test during the 12-month period immediately following his arrival in the general location of his new principal place of work, he can satisfy the 78-week test. Filing income tax online Joint Return If you are married, file a joint return, and both you and your spouse work full-time, either of you can satisfy the full-time work test. Filing income tax online However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. Filing income tax online Time Test Not Yet Met You can deduct your moving expenses on your 2013 tax return even though you have not met the time test by the date your 2013 return is due. Filing income tax online You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. Filing income tax online If you do not deduct your moving expenses on your 2013 return, and you later meet the time test, you can file an amended return for 2013 to take the deduction. Filing income tax online See When To Deduct Expenses later, for more details. Filing income tax online Failure to meet the time test. Filing income tax online    If you deduct moving expenses but do not meet the time test in 2014 or 2015, you must either: Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Filing income tax online Example. Filing income tax online You arrive in the general area of your new job location, as an employee, on September 15, 2013. Filing income tax online You deduct your moving expenses on your 2013 return, the year of the move, even though you have not yet met the time test by the date your return is due. Filing income tax online If you do not meet the 39-week test during the 12-month period following your arrival in the general area of your new job location, you must either: Report your moving expense deduction as other income on your Form 1040 for 2014, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Filing income tax online Exceptions to the Time Test You do not have to meet the time test if one of the following applies. Filing income tax online You are in the Armed Forces and you moved because of a permanent change of station. Filing income tax online See Members of the Armed Forces , later. Filing income tax online Your main job location was outside the United States and you moved to the United States because you retired. Filing income tax online See Retirees or Survivors Who Move to the United States, later. Filing income tax online You are the survivor of a person whose main job location at the time of death was outside the United States. Filing income tax online See Retirees or Survivors Who Move to the United States, later. Filing income tax online Your job at the new location ends because of death or disability. Filing income tax online You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. Filing income tax online For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job. Filing income tax online Retirees or Survivors Who Move to the United States If you are a retiree who was working abroad or a survivor of a decedent who was working abroad and you move to the United States or one of its possessions, you do not have to meet the time test, discussed earlier. Filing income tax online However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. Filing income tax online If you are living in the United States, retire, and then move and remain retired, you cannot claim a moving expense deduction for that move. Filing income tax online United States defined. Filing income tax online   For this section of this publication, the term “United States” includes the possessions of the United States. Filing income tax online Retirees who were working abroad. Filing income tax online   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. Filing income tax online However, both your former main job location and your former home must have been outside the United States. Filing income tax online Permanently retired. Filing income tax online   You are considered permanently retired when you cease gainful full-time employment or self-employment. Filing income tax online If, at the time you retire, you intend your retirement to be permanent, you will be considered retired even though you later return to work. Filing income tax online Your intention to retire permanently may be determined by: Your age and health, The customary retirement age for people who do similar work, Whether you receive retirement payments from a pension or retirement fund, and The length of time before you return to full-time work. Filing income tax online Decedents. Filing income tax online   Qualified deductible moving expenses are allowed on a final return (Form 1040 or 1040NR) when a taxpayer has moved and dies within the same calendar year. Filing income tax online The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. Filing income tax online   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. Filing income tax online For more information, see Publication 559, Survivors, Executors, and Administrators. Filing income tax online Survivors of decedents who were working abroad. Filing income tax online   If you are the spouse or the dependent of a person whose main job location at the time of death was outside the United States, you can deduct moving expenses if the following five requirements are met. Filing income tax online The move is to a home in the United States. Filing income tax online The move begins within 6 months after the decedent's death. Filing income tax online (When a move begins is described below. Filing income tax online ) The move is from the decedent's former home. Filing income tax online The decedent's former home was outside the United States. Filing income tax online The decedent's former home was also your home. Filing income tax online When a move begins. Filing income tax online   A move begins when one of the following events occurs. Filing income tax online You contract for your household goods and personal effects to be moved to your home in the United States, but only if the move is completed within a reasonable time. Filing income tax online Your household goods and personal effects are packed and on the way to your home in the United States. Filing income tax online You leave your former home to travel to your new home in the United States. Filing income tax online Deductible Moving Expenses If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses, you can deduct the reasonable expenses of: Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and Traveling (including lodging but not meals) to your new home. Filing income tax online You cannot deduct any expenses for meals. Filing income tax online Reasonable expenses. Filing income tax online   You can deduct only those expenses that are reasonable for the circumstances of your move. Filing income tax online For example, the cost of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Filing income tax online If during your trip to your new home, you stop over, or make side trips for sightseeing, the additional expenses for your stopover or side trips are not deductible as moving expenses. Filing income tax online Example. Filing income tax online Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. Filing income tax online On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. Filing income tax online Since Beth's excursion into Canada was away from the usual Boston-Buffalo route, the expenses paid or incurred for the excursion are not deductible. Filing income tax online Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. Filing income tax online Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. Filing income tax online Travel by car. Filing income tax online   If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either: Your actual expenses, such as the amount you pay for gas and oil for your car, if you keep an accurate record of each expense, or The standard mileage rate of 24 cents per mile. Filing income tax online Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct the parking fees and tolls you pay to move. Filing income tax online You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. Filing income tax online Member of your household. Filing income tax online   You can deduct moving expenses you pay for yourself and members of your household. Filing income tax online A member of your household is anyone who has both your former and new home as his or her home. Filing income tax online It does not include a tenant or employee, unless that person is your dependent. Filing income tax online Moves to Locations in the United States If you meet the requirements under Who Can Deduct Moving Expenses, earlier, you can deduct expenses for a move to the area of a new main job location within the United States or its possessions. Filing income tax online Your move may be from one U. Filing income tax online S. Filing income tax online location to another or from a foreign country to the United States. Filing income tax online Household goods and personal effects. Filing income tax online   You can deduct the cost of packing, crating, and transporting your household goods and personal effects and those of the members of your household from your former home to your new home. Filing income tax online For purposes of moving expenses, the term “personal effects” includes, but is not limited to, movable personal property that the taxpayer owns and frequently uses. Filing income tax online   If you use your own car to move your things, see Travel by car, earlier. Filing income tax online   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. Filing income tax online   You can deduct the cost of shipping your car and your household pets to your new home. Filing income tax online   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. Filing income tax online Your deduction is limited to the amount it would have cost to move them from your former home. Filing income tax online Example. Filing income tax online Paul Brown has been living and working in North Carolina for the last 4 years. Filing income tax online Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. Filing income tax online Paul got a job in Washington, DC. Filing income tax online It cost him $900 to move the furniture from his North Carolina apartment to Washington and $3,000 to move the stored furniture from Georgia to Washington. Filing income tax online It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. Filing income tax online He can deduct only $1,800 of the $3,000 he paid. Filing income tax online The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). Filing income tax online You cannot deduct the cost of moving furniture you buy on the way to your new home. Filing income tax online   Storage expenses. Filing income tax online   You can include the cost of storing and insuring household goods and personal effects within any period of 30 consecutive days after the day your things are moved from your former home and before they are delivered to your new home. Filing income tax online Travel expenses. Filing income tax online   You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new home. Filing income tax online This includes expenses for the day you arrive. Filing income tax online    The day of arrival is the day you secure lodging at the new place of residence, even if the lodging is on a temporary basis. Filing income tax online   You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved. Filing income tax online   The members of your household do not have to travel together or at the same time. Filing income tax online However, you can only deduct expenses for one trip per person. Filing income tax online If you use your own car, see Travel by car, earlier. Filing income tax online Example. Filing income tax online   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. Filing income tax online Josh drove the family car to Washington, DC, a trip of 1,100 miles. Filing income tax online His expenses were $264. Filing income tax online 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. Filing income tax online 00. Filing income tax online One week later, Robyn flew from Minneapolis to Washington, DC. Filing income tax online Her only expense was her $400 plane ticket. Filing income tax online The Blacks' deduction is $854. Filing income tax online 00 (Josh's $454. Filing income tax online 00 + Robyn's $400). Filing income tax online Moves to Locations Outside the United States To deduct expenses for a move outside the United States, you must move to the area of a new place of work outside the United States and its possessions. Filing income tax online You must meet the requirements under Who Can Deduct Moving Expenses , earlier. Filing income tax online Deductible expenses. Filing income tax online   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. Filing income tax online The cost of moving household goods and personal effects from your former home to your new home. Filing income tax online The cost of traveling (including lodging) from your former home to your new home. Filing income tax online The cost of moving household goods and personal effects to and from storage. Filing income tax online The cost of storing household goods and personal effects while you are at the new job location. Filing income tax online The first two items were explained earlier under Moves to Locations in the United States . Filing income tax online The last two items are discussed, later. Filing income tax online Moving goods and effects to and from storage. Filing income tax online   You can deduct the reasonable expenses of moving your personal effects to and from storage. Filing income tax online Storage expenses. Filing income tax online   You can deduct the reasonable expenses of storing your household goods and personal effects for all or part of the time the new job location remains your main job location. Filing income tax online Moving expenses allocable to excluded foreign income. Filing income tax online   If you live and work outside the United States, you may be able to exclude from income part or all of the income you earn in the foreign country. Filing income tax online You may also be able to claim a foreign housing exclusion or deduction. Filing income tax online If you claim the foreign earned income or foreign housing exclusion, you cannot deduct the part of your moving expenses that relates to the excluded income. Filing income tax online    Publication 54, Tax Guide for U. Filing income tax online S. Filing income tax online Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. Filing income tax online You can get the publication from most U. Filing income tax online S. Filing income tax online embassies and consulates, or see How To Get Tax Help at the end of this publication. Filing income tax online Nondeductible Expenses You cannot deduct the following items as moving expenses. Filing income tax online Any part of the purchase price of your new home. Filing income tax online Car tags. Filing income tax online Driver's license. Filing income tax online Expenses of buying or selling a home (including closing costs, mortgage fees, and points). Filing income tax online Expenses of entering into or breaking a lease. Filing income tax online Home improvements to help sell your home. Filing income tax online Loss on the sale of your home. Filing income tax online Losses from disposing of memberships in clubs. Filing income tax online Mortgage penalties. Filing income tax online Pre-move househunting expenses. Filing income tax online Real estate taxes. Filing income tax online Refitting of carpet and draperies. Filing income tax online Return trips to your former residence. Filing income tax online Security deposits (including any given up due to the move). Filing income tax online Storage charges except those incurred in transit and for foreign moves. Filing income tax online No double deduction. Filing income tax online   You cannot take a moving expense deduction and a business expense deduction for the same expenses. Filing income tax online You must decide if your expenses are deductible as moving expenses or as business expenses. Filing income tax online For example, expenses you have for travel, meals, and lodging while temporarily working at a place away from your regular place of work may be deductible as business expenses if you are considered away from home on business. Filing income tax online In most cases, your work at a single location is considered temporary if it is realistically expected to last (and does in fact last) for one year or less. Filing income tax online   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. Filing income tax online Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. Filing income tax online It covers reimbursements for any of your moving expenses discussed in this publication. Filing income tax online It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. Filing income tax online Types of Reimbursement Plans If you receive a reimbursement for your moving expenses, how you report this amount and your expenses depends on whether the reimbursement is paid to you under an accountable plan or a nonaccountable plan. Filing income tax online For a quick overview of how to report your reimbursement and moving expenses, see Table 2 in the section on How and When To Report, later. Filing income tax online Your employer should tell you what method of reimbursement is used and what records are required. Filing income tax online Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Filing income tax online Your expenses must have a business connection – that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Filing income tax online Two examples of this are the reasonable expenses of moving your possessions from your former home to your new home, and traveling from your former home to your new home. Filing income tax online You must adequately account to your employer for these expenses within a reasonable period of time. Filing income tax online You must return any excess reimbursement or allowance within a reasonable period of time. Filing income tax online Adequate accounting. Filing income tax online   You adequately account for your moving expenses by giving your employer documentation of those expenses, such as a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it. Filing income tax online Documentation includes receipts, canceled checks, and bills. Filing income tax online Reasonable period of time. Filing income tax online   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. Filing income tax online However, regardless of the facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Filing income tax online You receive an advance within 30 days of the time you have an expense. Filing income tax online You adequately account for your expenses within 60 days after they were paid or incurred. Filing income tax online You return any excess reimbursement within 120 days after the expense was paid or incurred. Filing income tax online You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Filing income tax online Excess reimbursement. Filing income tax online   This includes any amount you are paid (including advances and allowances) that is more than the moving expenses that you adequately accounted for to your employer within a reasonable period of time. Filing income tax online Returning excess reimbursements. Filing income tax online   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. Filing income tax online Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. Filing income tax online For example, if you received an advance and you did not spend all the money on deductible moving expenses, or you do not have proof of all your expenses, you have an excess reimbursement. Filing income tax online You meet accountable plan rules. Filing income tax online   If for all reimbursements you meet the three rules for an accountable plan (listed earlier), your employer should not include any reimbursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. Filing income tax online Instead, your employer should include the reimbursements in box 12 of your Form W-2. Filing income tax online Example. Filing income tax online You lived in Boston and accepted a job in Atlanta. Filing income tax online Under an accountable plan, your employer reimbursed you for your actual traveling expenses from Boston to Atlanta and the cost of moving your furniture to Atlanta. Filing income tax online Your employer will include the reimbursement on your Form W-2, box 12, with Code P. Filing income tax online If your moving expenses are more than your reimbursement, you may be able to deduct your additional expenses (see How and When To Report, later). Filing income tax online You do not meet accountable plan rules. Filing income tax online   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. Filing income tax online   If your deductible expenses are reimbursed under an otherwise accountable plan but you do not return, within a reasonable period, any reimbursement of expenses for which you did not adequately account, then only the amount for which you did adequately account is considered as paid under an accountable plan. Filing income tax online The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). Filing income tax online Reimbursement of nondeductible expenses. Filing income tax online   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. Filing income tax online The reimbursements you receive for the nondeductible expenses and any allowances for miscellaneous or unspecified expenses are treated as paid under a nonaccountable plan (see below) and are included in your income. Filing income tax online If you are reimbursed by your employer for the taxes you must pay (including social security and Medicare taxes) because you have received taxable moving expense reimbursements, you must pay tax on this reimbursement as well, and it is treated as paid under a nonaccountable plan. Filing income tax online Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. Filing income tax online In addition, the following payments will be treated as paid under a nonaccountable plan. Filing income tax online Excess reimbursements you fail to return to your employer. Filing income tax online Reimbursements of nondeductible expenses. Filing income tax online See Reimbursement of nondeductible expenses, earlier. Filing income tax online If an arrangement pays for your moving expenses by reducing your wages, salary, or other pay, the amount of the reduction will be treated as a payment made under a nonaccountable plan. Filing income tax online This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. Filing income tax online If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. Filing income tax online Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. Filing income tax online Your employer will report the total in box 1 of your Form W-2. Filing income tax online Example. Filing income tax online To get you to work in another city, your new employer reimburses you under an accountable plan for the $7,500 loss on the sale of your home. Filing income tax online Because this is a reimbursement of a nondeductible expense, it is treated as paid under a nonaccountable plan and must be included as income in box 1 of your Form W-2. Filing income tax online Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Do not include in income any moving expense payment you received under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. Filing income tax online These payments are made to persons displaced from their homes, businesses, or farms by federal projects. Filing income tax online Tax Withholding and Estimated Tax Your employer must withhold income, social security, and Medicare taxes from reimbursements and allowances paid to you that are included in your income. Filing income tax online See Reimbursements included in income, later. Filing income tax online Reimbursements excluded from income. Filing income tax online   Your employer should not include in your wages reimbursements paid under an accountable plan (explained earlier) for moving expenses that you: Could deduct if you had paid or incurred them, and Did not deduct in an earlier year. Filing income tax online These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. Filing income tax online Your employer should report these reimbursements on your Form W-2, box 12, with Code P. Filing income tax online    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). Filing income tax online Expenses deducted in earlier year. Filing income tax online   If you receive a reimbursement this year for moving expenses deducted in an earlier year, and the reimbursement is not included as wages in box 1 of your Form W-2, you must include the reimbursement in income on Form 1040, line 21. Filing income tax online Your employer should show the amount of your reimbursement in box 12 of your Form W-2. Filing income tax online Reimbursements included in income. Filing income tax online   Your employer must include in your income any reimbursements made (or treated as made) under a nonaccountable plan, even though they are for deductible moving expenses. Filing income tax online See Nonaccountable Plans under Types of Reimbursement Plans, earlier. Filing income tax online Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. Filing income tax online This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. Filing income tax online It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. Filing income tax online Reimbursement for deductible and nondeductible expenses. Filing income tax online    If your employer reimburses you for both deductible and nondeductible moving expenses, your employer must determine the amount of the reimbursement that is not taxable and not subject to withholding. Filing income tax online Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. Filing income tax online Amount of income tax withheld. Filing income tax online   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. Filing income tax online It depends in part on whether income tax is withheld from your regular wages, on whether the reimbursements and allowances are added to your regular wages, and on any information you have given to your employer on Form W-4, Employee's Withholding Allowance Certificate. Filing income tax online   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. Filing income tax online The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. Filing income tax online Estimated tax. Filing income tax online    If you must make estimated tax payments, you need to take into account any taxable reimbursements and deductible moving expenses in figuring your estimated tax. Filing income tax online For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. Filing income tax online How and When To Report This section explains how and when to report your moving expenses and any reimbursements or allowances you received for your move. Filing income tax online For a quick overview, see Table 2, later. Filing income tax online Form 3903 Use Form 3903 to figure your moving expense deduction. Filing income tax online Use a separate Form 3903 for each move for which you are deducting expenses. Filing income tax online Do not file Form 3903 if all of the following apply. Filing income tax online You moved to a location outside the United States in an earlier year. Filing income tax online You are claiming only storage fees while you were away from the United States. Filing income tax online Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. Filing income tax online Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Form 1040, line 26, and enter “Storage” on the dotted line next to the amount. Filing income tax online If you meet the special rules for members of the Armed Forces, see How to complete Form 3903 for members of the Armed Forces under Members of the Armed Forces, later. Filing income tax online Completing Form 3903. Filing income tax online   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. Filing income tax online If so, complete lines 1 through 3 of the form using your actual expenses (except, if you use your own car, you can figure expenses based on the standard mileage rate, instead of actual amounts for gas and oil). Filing income tax online Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. Filing income tax online This excluded amount should be identified on Form W-2, box 12, with code P. Filing income tax online Expenses greater than reimbursement. Filing income tax online   If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Filing income tax online This is your moving expense deduction. Filing income tax online Expenses equal to or less than reimbursement. Filing income tax online    If line 3 is equal to or less than line 4, you have no moving expense deduction. Filing income tax online Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. Filing income tax online Table 2. Filing income tax online Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. Filing income tax online . Filing income tax online . Filing income tax online AND you have. Filing income tax online . Filing income tax online . Filing income tax online THEN. Filing income tax online . Filing income tax online . Filing income tax online your reimbursement reported only  in box 12 with code P moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses* and reimbursements. Filing income tax online your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. Filing income tax online your reimbursement divided  between box 12 and box 1 moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses,* but only the  reimbursements reported in box 12 of  Form W-2. Filing income tax online your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. Filing income tax online no reimbursement moving expenses file Form 3903 showing all allowable  expenses. Filing income tax online * * See Deductible Moving Expenses, earlier, for allowable expenses. Filing income tax online    Where to deduct. Filing income tax online   Deduct your moving expenses on Form 1040, line 26. Filing income tax online The amount of moving expenses you can deduct is shown on Form 3903, line 5. Filing income tax online    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. Filing income tax online   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. Filing income tax online Expenses not reimbursed. Filing income tax online   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. Filing income tax online Example. Filing income tax online In December 2012, your employer transferred you to another city in the United States, where you still work. Filing income tax online You are single and were not reimbursed for your moving expenses. Filing income tax online In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. Filing income tax online In January 2013, you paid for travel to the new city. Filing income tax online You can deduct these additional expenses on your 2013 tax return. Filing income tax online Expenses reimbursed. Filing income tax online   If you are reimbursed for your expenses and you use the cash method of accounting, you can deduct your expenses either in the year you paid them or in the year you received the reimbursement. Filing income tax online If you use the cash method of accounting, you can choose to deduct the expenses in the year you are reimbursed even though you paid the expenses in a different year. Filing income tax online See Choosing when to deduct, next. Filing income tax online   If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Form 1040, line 21. Filing income tax online Choosing when to deduct. Filing income tax online   If you use the cash method of accounting, which is used by most individuals, you can choose to deduct moving expenses in the year your employer reimburses you if: You paid the expenses in a year before the year of reimbursement, or You paid the expenses in the year immediately after the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year. Filing income tax online How to make the choice. Filing income tax online   You choose to deduct moving expenses in the year you received reimbursement by taking the deduction on your return, or amended return, for that year. Filing income tax online    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. Filing income tax online Illustrated Example Tom and Peggy Smith are married and have two children. Filing income tax online They owned a home in Detroit where Tom worked. Filing income tax online On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. Filing income tax online Peggy flew to San Diego on March 1 to look for a new home. Filing income tax online She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. Filing income tax online The Smiths sold their Detroit home for $1,500 less than they paid for it. Filing income tax online They contracted to have their personal effects moved to San Diego on April 3. Filing income tax online The family drove to San Diego where they found that their new home was not finished. Filing income tax online They stayed in a nearby motel until the house was ready on May 1. Filing income tax online On April 10, Tom went to work in the San Diego plant where he still works. Filing income tax online Their records for the move show: 1) Peggy's pre-move househunting  trip:       Travel and lodging   $ 449       Meals   75   $ 524 2) Down payment on San Diego  home 25,000 3) Real estate commission paid on  sale of Detroit home 3,500 4) Loss on sale of Detroit home (not  including real estate commission) 1,500 5) Amount paid for moving personal  effects (furniture, other household  goods, etc. Filing income tax online ) 8,000 6) Expenses of driving to San Diego:       Mileage (Start 14,278;  End 16,478) 2,200 miles at 24 cents a mile   $ 528       Lodging   180       Meals   320   1,028 7) Cost of temporary living  expenses in San Diego:       Motel rooms   $1,450       Meals   2,280   3,730 Total $43,282   Tom was reimbursed $10,907 under an accountable plan. Filing income tax online His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. Filing income tax online Moving personal effects   $6,800 Travel (and lodging) to San Diego   708 Travel (and lodging) for househunting trip   449 Lodging for temporary quarters   1,450 Loss on sale of home   1,500 Total reimbursement   $10,907 The employer included this reimbursement on Tom's Form W-2 for the year. Filing income tax online The reimbursement of allowable expenses, $7,508 for moving household goods and travel to San Diego, was included in box 12 of Form W-2. Filing income tax online His employer identified this amount with code P. Filing income tax online The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. Filing income tax online Tom must include this amount on Form 1040, line 7. Filing income tax online The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. Filing income tax online Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. Filing income tax online To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. Filing income tax online Item 5 — moving personal effects (line 1)   $8,000 Item 6 — driving to San Diego ($528 + $180)  (line 2)   708 Total tax deductible moving expenses (line 3)   $8,708 Minus: Reimbursement included in box 12  of Form W-2 (line 4)   7,508 Tax deduction for moving expenses (line 5)   $1,200   Tom's Form 3903 is shown, later. Filing income tax online He also enters his deduction, $1,200, on Form 1040, line 26. Filing income tax online Nondeductible expenses. Filing income tax online   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. Filing income tax online Item 1 — pre-move househunting expenses of $524. Filing income tax online Item 2 — the $25,000 down payment on the San Diego home. Filing income tax online If any part of it were for payment of deductible taxes or interest on the mortgage on the house, that part would be deductible as an itemized deduction. Filing income tax online Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. Filing income tax online The commission is used to figure the gain or loss on the sale. Filing income tax online Item 4 — the $1,500 loss on the sale of the Detroit home. Filing income tax online Item 6 — the $320 expense for meals while driving to San Diego. Filing income tax online (However, the lodging and car expenses are deductible. Filing income tax online ) Item 7 — temporary living expenses of $3,730. Filing income tax online    This image is too large to be displayed in the current screen. Filing income tax online Please click the link to view the image. Filing income tax online 2012 Form 3903 Moving Expenses Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests, discussed earlier. Filing income tax online You can deduct your unreimbursed moving expenses. Filing income tax online A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. Filing income tax online The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. Filing income tax online Spouse and dependents. Filing income tax online   If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to: The place of enlistment, The member's, spouse's, or dependent's home of record, or A nearer point in the United States. Filing income tax online   If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location. Filing income tax online Services or reimbursements provided by government. Filing income tax online   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. Filing income tax online In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual moving expenses, the government must include the excess in your wages on Form W-2. Filing income tax online However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance is not included in income and should not be included in box 1 of Form W-2. Filing income tax online   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. Filing income tax online You can deduct the expenses that are more than your reimbursements. Filing income tax online See Deductible Moving Expenses, earlier. Filing income tax online How to complete Form 3903 for members of the Armed Forces. Filing income tax online    Take the following steps. Filing income tax online Complete lines 1 through 3 of the form, using your actual expenses. Filing income tax online Do not include any expenses for moving services provided by the government. Filing income tax online Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. Filing income tax online Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. Filing income tax online Do not include the value of moving or storage services provided by the government. Filing income tax online Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. Filing income tax online Complete line 5. Filing income tax online If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Filing income tax online This is your moving expense deduction. Filing income tax online If line 3 is equal to or less than line 4, you do not have a moving expense deduction. Filing income tax online Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. Filing income tax online If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. Filing income tax online    Do not deduct any expenses for moving or storage services provided by the government. Filing income tax online How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Filing income tax online Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Filing income tax online Free help with your tax return. Filing income tax online   Free help in preparing your return is available nationwide from IRS-certified volunteers. Filing income tax online The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Filing income tax online The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Filing income tax online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Filing income tax online Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Filing income tax online To find the nearest VITA or TCE site, visit IRS. Filing income tax online gov or call 1-800-906-9887. Filing income tax online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing income tax online To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing income tax online aarp. Filing income tax online org/money/taxaide or call 1-888-227-7669. Filing income tax online   For more information on these programs, go to IRS. Filing income tax online gov and enter “VITA” in the search box. Filing income tax online Internet. Filing income tax online IRS. Filing income tax online gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Filing income tax online Apply for an Employer Identification Number (EIN). Filing income tax online Go to IRS. Filing income tax online gov and enter Apply for an EIN in the search box. Filing income tax online Request an Electronic Filing PIN by going to IRS. Filing income tax online gov and entering Electronic Filing PIN in the search box. Filing income tax online Check the status of your 2013 refund with Where's My Refund? Go to IRS. Filing income tax online gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing income tax online If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing income tax online Check the status of your amended return. Filing income tax online Go to IRS. Filing income tax online gov and enter Where's My Amended Return in the search box. Filing income tax online Download forms, instructions, and publications, including some accessible versions. Filing income tax online Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Filing income tax online gov or IRS2Go. Filing income tax online Tax return and tax account transcripts are generally available for the current year and past three years. Filing income tax online Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing income tax online gov. Filing income tax online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Filing income tax online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing income tax online gov. Filing income tax online Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Filing income tax online gov or IRS2Go. Filing income tax online Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Filing income tax online An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Filing income tax online Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Filing income tax online If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Filing income tax online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing income tax online Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Filing income tax online gov. Filing income tax online Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing income tax online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Filing income tax online Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Filing income tax online AARP offers the Tax-Aide counseling program as part of the TCE program. Filing income tax online Visit AARP's website to find the nearest Tax-Aide location. Filing income tax online Research your tax questions. Filing income tax online Search publications and instructions by topic or keyword. Filing income tax online Read the Internal Revenue Code, regulations, or other official guidance. Filing income tax online Read Internal Revenue Bulletins. Filing income tax online Sign up to receive local and national tax news by email. Filing income tax online Phone. Filing income tax online You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing income tax online Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Filing income tax online Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Filing income tax online Call to locate the nearest volunteer help site, 1-800-906-9887. Filing income tax online Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing income tax online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Filing income tax online Most VITA and TCE sites offer free electronic filing. Filing income tax online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing income tax online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing income tax online Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Filing income tax online The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Filing income tax online If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing income tax online Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Filing income tax online Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing income tax online Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Filing income tax online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing income tax online Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Filing income tax online You should receive your order within 10 business days. Filing income tax online Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Filing income tax online Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Filing income tax online Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Filing income tax online Call to ask tax questions, 1-800-829-1040. Filing income tax online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing income tax online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing income tax online These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Filing income tax online gsa. Filing income tax online gov/fedrelay. Filing income tax online Walk-in. Filing income tax online You can find a selection of forms, publications and services — in-person, face-to-face. Filing income tax online Products. Filing income tax online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing income tax online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing income tax online Services. Filing income tax online You can walk in to your local TAC most business days for personal, face-to-face tax help. Filing income tax online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Filing income tax online If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Filing income tax online No appointment is necessary—just walk in. Filing income tax online Before visiting, check www. Filing income tax online irs. Filing income tax online gov/localcontacts for hours of operation and services provided. Filing income tax online Mail. Filing income tax online You can send your order for forms, instructions, and publications to the address below. Filing income tax online You should receive a response within 10 business days after your request is received. Filing income tax online  Internal Revenue Service 1201 N. Filing income tax online Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Filing income tax online   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing income tax online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing income tax online What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Filing income tax online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Filing income tax online You face (or your business is facing) an immediate threat of adverse action. Filing income tax online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing income tax online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Filing income tax online Here's why we can help: TAS is an independent organization within the IRS. Filing income tax online Our advocates know how to work with the IRS. Filing income tax online Our services are free and tailored to meet your needs. Filing income tax online We have offices in every state, the District of Columbia, and Puerto Rico. Filing income tax online How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Filing income tax online irs. Filing income tax online gov/advocate, or call us toll-free at 1-877-777-4778. Filing income tax online How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing income tax online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Filing income tax online irs. Filing income tax online gov/sams. Filing income tax online Low Income Taxpayer Clinics. Filing income tax online   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Filing income tax online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing income tax online Visit www. Filing income tax online TaxpayerAdvocate. Filing income tax online irs. Filing income tax online gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing income tax online Prev  Up  Next   Home   More Online Publications