Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Filing State Taxes Free

Filing State Returns1040nr Ez 2013Income Tax Forms 2010Tax Amendment DeadlineFile Taxes 2012 FreeHow To File Taxes From 2009Clues Fill 1040x FormAmended Tax Returns More:label_amended_20tax_20returns More:taxesVolunteer Income TaxPa 1040ezWebsite Efile Past Year Tax ReturnsFederal 1040ezAmendment For TaxesTaxact 2006 Free DownloadFile Taxes Online Free 2012EztaxForm 1040ez1040ez Income Tax FormTax FormsFiling Your State Taxes For Free2010 Tax File FreeFile 2011 Tax ReturnFree Income Tax ReturnWww HrblockFile 2007 Tax Return1040eAmend 2009 Tax Return Online FreeHow To Amend Your Tax ReturnIrs Instructions 1040ez 2012Free Amended Tax Return2012 Tax Software DownloadOnline 1040nrTurbotax Free For Military1040ez2010 1040ezH&r Block Advantage Free File2012 Irs Tax FormsFile Federal State Taxes FreeForm 1040 EsIrs Amendments

Filing State Taxes Free

Filing state taxes free Index A Advance EIC tables, instructions, Advance Payment Methods for the Earned Income Credit (EIC) Aliens, nonresident, Withholding Income Taxes on the Wages of Nonresident Alien Employees Alternative methods of withholding, Alternative Methods for Figuring Withholding C Combined income tax, employee social security tax, and employee Medicare tax withholding tables, Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables F Formula tables for percentage method withholding (for automated payroll systems), Formula Tables for Percentage Method Withholding (for Automated Payroll Systems) I Introduction, Introduction N Nonresident alien employees, Withholding Income Taxes on the Wages of Nonresident Alien Employees Notice to employers, Notice to Employers Q Qualified transportation benefits Commuter highway vehicle transportation, Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes Transit passes, Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes W Wage bracket percentage method tables (for automated payroll systems), Wage Bracket Percentage Method Tables (for Automated Payroll Systems) Withholding income taxes on wages Nonresident alien employees, Withholding Income Taxes on the Wages of Nonresident Alien Employees Withholding: Alternative methods, Alternative Methods for Figuring Withholding Percentage method, Percentage Method Wage bracket method, Wage Bracket Method Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Affordable Care Act Tax Provisions for Individuals and Families

The Affordable Care Act, or health care law, contains health insurance coverage and financial assistance options for individuals and families. The IRS administers the tax provisions included in the law. Visit HealthCare.gov for more information on coverage options and financial assistance.
 

What do I need to know for my 2013 tax return?

Considerations for 2014

  • Open Enrollment for the Health Insurance Marketplace: The open enrollment period to purchase health care coverage through the Health Insurance Marketplace for 2014 began Oct. 1, 2013 and runs through March 31, 2014. When you get health insurance through the marketplace, you may be able to get advance payments of the premium tax credit that will immediately help lower your monthly premium. Learn more at HealthCare.gov.
  • Premium Tax Credit: If you get insurance through the Marketplace, you may be eligible to claim the premium tax credit. You can elect to have advance payments of the tax credit sent directly to your insurer during 2014, or wait to claim the credit when you file your tax return in 2015. If you choose to have advance payments sent to your insurer, you will have to reconcile the payments on your 2014 tax return, which will be filed in 2015. If you’re already receiving advance payments of the credit, you need do nothing at this time unless you have a change in circumstance. Learn More.
  • Change in Circumstances: If you're receiving advance payments of the premium tax credit to help pay for your insurance coverage, you should report life changes, such as income, marital status or family size changes, to your marketplace. Reporting changes will help to make sure you are getting the proper amount of advance payments.
  • Individual Shared Responsibility Payment: Starting January 2014, you and your family must have health care coverage, have an exemption from coverage, or make a payment when you file your 2014 tax return in 2015. Most people already have qualifying health care coverage and will not need to do anything more than maintain that coverage throughout 2014. Learn More.

 

Page Last Reviewed or Updated: 24-Mar-2014

The Filing State Taxes Free

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