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Form 1040ez Instructions

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Form 1040ez Instructions

Form 1040ez instructions Index A Adjusted basis, Adjusted Basis Assessments For local benefits, Assessments for local benefits. Form 1040ez instructions Homeowners association, Homeowners association assessments. Form 1040ez instructions Assistance (see Tax help) B Basis, Basis C Certificate, mortgage credit, Who qualifies. Form 1040ez instructions Construction, Construction. Form 1040ez instructions Cooperatives, Special Rules for Cooperatives, Cooperative apartment. Form 1040ez instructions Cost basis, Cost as Basis Credit Mortgage interest, Mortgage Interest Credit D Deduction Home mortgage interest, Deductible Mortgage Interest Real estate taxes, Deductible Real Estate Taxes E Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs Escrow accounts, Escrow accounts. Form 1040ez instructions F Fire insurance premiums, Items not added to basis and not deductible. Form 1040ez instructions Form 1098, Mortgage Interest Statement 8396, How to claim the credit. Form 1040ez instructions , Figuring the Credit Free tax services, Free help with your tax return. Form 1040ez instructions G Gift of home, Gift Ground rent, Ground rent. Form 1040ez instructions H Help (see Tax help) HFA Hardest Hit Fund, Hardest Hit Fund and Emergency Homeowners' Loan Programs Home Acquisition debt, Home Acquisition Debt Inherited, Inheritance Mortgage interest, Home Mortgage Interest Purchase of, Purchase. Form 1040ez instructions Received as gift, Gift Homeowners association assessments, Homeowners association assessments. Form 1040ez instructions House payment, Your house payment. Form 1040ez instructions Housing allowance, minister or military, Minister's or military housing allowance. Form 1040ez instructions I Improvements, Improvements. Form 1040ez instructions Inheritance, Inheritance Insurance, Nondeductible payments. Form 1040ez instructions , Items not added to basis and not deductible. Form 1040ez instructions Interest Home mortgage, Home Mortgage Interest Prepaid, Prepaid interest. Form 1040ez instructions K Keeping records, Keeping Records L Late payment charge, Late payment charge on mortgage payment. Form 1040ez instructions Local benefits, assessments for, Assessments for local benefits. Form 1040ez instructions M MCC (Mortgage credit certificate), Who qualifies. Form 1040ez instructions Minister's or military housing allowance, Minister's or military housing allowance. Form 1040ez instructions Mortgage credit certificate (MCC), Who qualifies. Form 1040ez instructions Mortgage debt forgiveness, Discharges of qualified principal residence indebtedness. Form 1040ez instructions Mortgage insurance premiums, Mortgage Insurance Premiums Mortgage interest Credit, Mortgage Interest Credit Deduction, Deductible Mortgage Interest Late payment charge, Late payment charge on mortgage payment. Form 1040ez instructions Paid at settlement, Mortgage Interest Paid at Settlement Refund, Refund of home mortgage interest. Form 1040ez instructions , Refund of overpaid interest. Form 1040ez instructions Statement, Mortgage Interest Statement Mortgage prepayment penalty, Mortgage prepayment penalty. Form 1040ez instructions N Nondeductible payments, Nondeductible payments. Form 1040ez instructions , Items not added to basis and not deductible. Form 1040ez instructions P Points, Points Prepaid interest, Prepaid interest. Form 1040ez instructions Publications (see Tax help) R Real estate taxes, Real Estate Taxes Deductible, Deductible Real Estate Taxes Paid at settlement or closing, Real estate taxes paid at settlement or closing. Form 1040ez instructions , Real estate taxes. Form 1040ez instructions Refund or rebate, Refund or rebate of real estate taxes. Form 1040ez instructions Recordkeeping, Keeping Records Refund of Mortgage interest, Refund of home mortgage interest. Form 1040ez instructions , Refund of overpaid interest. Form 1040ez instructions Real estate taxes, Refund or rebate of real estate taxes. Form 1040ez instructions Repairs, Repairs versus improvements. Form 1040ez instructions S Sales taxes, Sales Taxes Settlement or closing costs Basis of home, Settlement or closing costs. Form 1040ez instructions Mortgage interest, Mortgage Interest Paid at Settlement Real estate taxes, Real estate taxes paid at settlement or closing. Form 1040ez instructions , Real estate taxes. Form 1040ez instructions Stamp taxes, Transfer taxes (or stamp taxes). Form 1040ez instructions Statement, mortgage interest, Mortgage Interest Statement T Tax help, How To Get Tax Help Taxes Real estate, Real Estate Taxes, Refund of real estate taxes. Form 1040ez instructions Transfer taxes, Transfer taxes (or stamp taxes). Form 1040ez instructions W What you can and cannot deduct, What You Can and Cannot Deduct Prev  Up     Home   More Online Publications
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The federal government's Do Not Call (DNC) Registry allows you to permanently restrict telemarketing calls by registering your phone number at donotcall.gov or by calling 1-888-382-1222. If you receive telemarketing calls after your number has been in the national registry for three months, you can file a complaint using the same web page and toll-free number.

The Federal Trade Commission advises that it is not necessary to register cell phone numbers on the DNC Registry despite e-mail claims circulating on the Internet telling you to do so.

Placing your number on this national registry will stop most telemarketing calls, but not all of them. Calls that are still permitted include those from:

  • Political Organizations
  • Charities
  • Telephone surveyors
  • Some insurance situations
  • Organizations with which you have a relationship

How To File A Complaint About A Sales Call

If you think a sales call is in violation of the Federal Trade Commission rule and want to file a complaint, use the online resource.

A Federal Trade Commission rule defines what telemarketers can and cannot do when making a sales call. Callers must:

  • Provide the seller's name.
  • Disclose that the call is a sales call.
  • Tell you exactly what they're trying to sell.
  • Disclose the total cost and other terms of sale before you make any payment for the goods or services
  • Tell you if they don't allow refunds, exchanges or cancellations

If a prize is involved, the caller must give you the odds of winning, inform you that no purchase is necessary, and tell you how to get instructions for entering without buying anything.

It's illegal for telemarketers to:

  • Misrepresent what they're offering.
  • Call before 8 a.m. or after 9 p.m.
  • Threaten, intimidate or harass you, or call again if you ask them not to.

This FTC rule applies even when you receive a call from a telemarketer in another state or country. It also applies if you make a call to a company in another state or country in response to a mail solicitation.

The rule generally does not apply when you call to order from a catalog or in response to an ad on television or radio, or in a magazine or newspaper. It also does not apply to solicitations you receive by fax or e-mail. Be aware that certain types of businesses, including nonprofit organizations, investment brokers and advisors, banks and financial institutions, are exempt from the rule.

In addition, telemarketers are not allowed to use auto dialers to reach cell phones.

If you get a phone call from someone who says they are with your bank and/or credit company and they ask you to provide or confirm any personal information:

  • Do NOT answer any questions.
  • Hang up immediately.
  • Call your bank or credit company directly and tell them what happened.

The Form 1040ez Instructions

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