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Free online tax extension form 4. Free online tax extension form   Foreign Earned Income and Housing: Exclusion – Deduction Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Who Qualifies for the Exclusions and the Deduction? RequirementsTax Home in Foreign Country Bona Fide Residence Test Physical Presence Test Waiver of Time Requirements U. Free online tax extension form S. Free online tax extension form Travel Restrictions Foreign Earned Income Foreign Earned Income ExclusionLimit on Excludable Amount Choosing the Exclusion Foreign Housing Exclusion and DeductionHousing Amount Foreign Housing Exclusion Foreign Housing Deduction Married Couples Form 2555 and Form 2555-EZForm 2555-EZ Form 2555 Topics - This chapter discusses: Who qualifies for the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, The requirements that must be met to claim either exclusion or the deduction, How to figure the foreign earned income exclusion, and How to figure the foreign housing exclusion and the foreign housing deduction. Free online tax extension form Useful Items - You may want to see: Publication 519 U. Free online tax extension form S. Free online tax extension form Tax Guide for Aliens 570 Tax Guide for Individuals With Income from U. Free online tax extension form S. Free online tax extension form Possessions 596 Earned Income Credit (EIC) Form (and Instructions) 1040X Amended U. Free online tax extension form S. Free online tax extension form Individual Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion See chapter 7 for information about getting these publications and forms. Free online tax extension form Who Qualifies for the Exclusions and the Deduction? If you meet certain requirements, you may qualify for the foreign earned income and foreign housing exclusions and the foreign housing deduction. Free online tax extension form If you are a U. Free online tax extension form S. Free online tax extension form citizen or a resident alien of the United States and you live abroad, you are taxed on your worldwide income. Free online tax extension form However, you may qualify to exclude from income up to $97,600 of your foreign earnings. Free online tax extension form In addition, you can exclude or deduct certain foreign housing amounts. Free online tax extension form See Foreign Earned Income Exclusion and Foreign Housing Exclusion and Deduction, later. Free online tax extension form You also may be entitled to exclude from income the value of meals and lodging provided to you by your employer. Free online tax extension form See Exclusion of Meals and Lodging, later. Free online tax extension form Requirements To claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, you must meet all three of the following requirements. Free online tax extension form Your tax home must be in a foreign country. Free online tax extension form You must have foreign earned income. Free online tax extension form You must be one of the following. Free online tax extension form A U. Free online tax extension form S. Free online tax extension form citizen who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. Free online tax extension form A U. Free online tax extension form S. Free online tax extension form resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect and who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. Free online tax extension form A U. Free online tax extension form S. Free online tax extension form citizen or a U. Free online tax extension form S. Free online tax extension form resident alien who is physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months. Free online tax extension form See Publication 519 to find out if you are a U. Free online tax extension form S. Free online tax extension form resident alien for tax purposes and whether you keep that alien status when you temporarily work abroad. Free online tax extension form If you are a nonresident alien married to a U. Free online tax extension form S. Free online tax extension form citizen or resident alien, and both you and your spouse choose to treat you as a resident alien, you are a resident alien for tax purposes. Free online tax extension form For information on making the choice, see the discussion in chapter 1 under Nonresident Alien Spouse Treated as a Resident . Free online tax extension form Waiver of minimum time requirements. Free online tax extension form   The minimum time requirements for bona fide residence and physical presence can be waived if you must leave a foreign country because of war, civil unrest, or similar adverse conditions in that country. Free online tax extension form This is fully explained under Waiver of Time Requirements , later. Free online tax extension form   See Figure 4-A and information in this chapter to determine if you are eligible to claim either exclusion or the deduction. Free online tax extension form Tax Home in Foreign Country To qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, your tax home must be in a foreign country throughout your period of bona fide residence or physical presence abroad. Free online tax extension form Bona fide residence and physical presence are explained later. Free online tax extension form Tax Home Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. Free online tax extension form Your tax home is the place where you are permanently or indefinitely engaged to work as an employee or self-employed individual. Free online tax extension form Having a “tax home” in a given location does not necessarily mean that the given location is your residence or domicile for tax purposes. Free online tax extension form If you do not have a regular or main place of business because of the nature of your work, your tax home may be the place where you regularly live. Free online tax extension form If you have neither a regular or main place of business nor a place where you regularly live, you are considered an itinerant and your tax home is wherever you work. Free online tax extension form You are not considered to have a tax home in a foreign country for any period in which your abode is in the United States. Free online tax extension form However, your abode is not necessarily in the United States while you are temporarily in the United States. Free online tax extension form Your abode is also not necessarily in the United States merely because you maintain a dwelling in the United States, whether or not your spouse or dependents use the dwelling. Free online tax extension form “Abode” has been variously defined as one's home, habitation, residence, domicile, or place of dwelling. Free online tax extension form It does not mean your principal place of business. Free online tax extension form “Abode” has a domestic rather than a vocational meaning and does not mean the same as “tax home. Free online tax extension form ” The location of your abode often will depend on where you maintain your economic, family, and personal ties. Free online tax extension form Example 1. Free online tax extension form You are employed on an offshore oil rig in the territorial waters of a foreign country and work a 28-day on/28-day off schedule. Free online tax extension form You return to your family residence in the United States during your off periods. Free online tax extension form You are considered to have an abode in the United States and do not satisfy the tax home test in the foreign country. Free online tax extension form You cannot claim either of the exclusions or the housing deduction. Free online tax extension form Example 2. Free online tax extension form For several years, you were a marketing executive with a producer of machine tools in Toledo, Ohio. Free online tax extension form In November of last year, your employer transferred you to London, England, for a minimum of 18 months to set up a sales operation for Europe. Free online tax extension form Before you left, you distributed business cards showing your business and home addresses in London. Free online tax extension form You kept ownership of your home in Toledo but rented it to another family. Free online tax extension form You placed your car in storage. Free online tax extension form In November of last year, you moved your spouse, children, furniture, and family pets to a home your employer rented for you in London. Free online tax extension form Shortly after moving, you leased a car and you and your spouse got British driving licenses. Free online tax extension form Your entire family got library cards for the local public library. Free online tax extension form You and your spouse opened bank accounts with a London bank and secured consumer credit. Free online tax extension form You joined a local business league and both you and your spouse became active in the neighborhood civic association and worked with a local charity. Free online tax extension form Your abode is in London for the time you live there. Free online tax extension form You satisfy the tax home test in the foreign country. Free online tax extension form Please click here for the text description of the image. Free online tax extension form Figure 4–A Can I Claim the Exclusion or Deduction? Temporary or Indefinite Assignment The location of your tax home often depends on whether your assignment is temporary or indefinite. Free online tax extension form If you are temporarily absent from your tax home in the United States on business, you may be able to deduct your away-from-home expenses (for travel, meals, and lodging), but you would not qualify for the foreign earned income exclusion. Free online tax extension form If your new work assignment is for an indefinite period, your new place of employment becomes your tax home and you would not be able to deduct any of the related expenses that you have in the general area of this new work assignment. Free online tax extension form If your new tax home is in a foreign country and you meet the other requirements, your earnings may qualify for the foreign earned income exclusion. Free online tax extension form If you expect your employment away from home in a single location to last, and it does last, for 1 year or less, it is temporary unless facts and circumstances indicate otherwise. Free online tax extension form If you expect it to last for more than 1 year, it is indefinite. Free online tax extension form If you expect it to last for 1 year or less, but at some later date you expect it to last longer than 1 year, it is temporary (in the absence of facts and circumstances indicating otherwise) until your expectation changes. Free online tax extension form Once your expectation changes, it is indefinite. Free online tax extension form Foreign Country To meet the bona fide residence test or the physical presence test, you must live in or be present in a foreign country. Free online tax extension form A foreign country includes any territory under the sovereignty of a government other than that of the United States. Free online tax extension form The term “foreign country” includes the country's airspace and territorial waters, but not international waters and the airspace above them. Free online tax extension form It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. Free online tax extension form The term “foreign country” does not include Antarctica or U. Free online tax extension form S. Free online tax extension form possessions such as Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, the U. Free online tax extension form S. Free online tax extension form Virgin Islands, and Johnston Island. Free online tax extension form For purposes of the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, the terms “foreign,” “abroad,” and “overseas” refer to areas outside the United States and those areas listed or described in the previous sentence. Free online tax extension form American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residence or presence in a U. Free online tax extension form S. Free online tax extension form possession does not qualify you for the foreign earned income exclusion. Free online tax extension form You may, however, qualify for an exclusion of your possession income on your U. Free online tax extension form S. Free online tax extension form return. Free online tax extension form American Samoa. Free online tax extension form   There is a possession exclusion available to individuals who are bona fide residents of American Samoa for the entire tax year. Free online tax extension form Gross income from sources within American Samoa may be eligible for this exclusion. Free online tax extension form Income that is effectively connected with the conduct of a trade or business within American Samoa also may be eligible for this exclusion. Free online tax extension form Use Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, to figure the exclusion. Free online tax extension form Guam and the Commonwealth of the Northern Mariana Islands. Free online tax extension form   An exclusion will be available to residents of Guam and the Commonwealth of the Northern Mariana Islands if, and when, new implementation agreements take effect between the United States and those possessions. Free online tax extension form   For more information, see Publication 570. Free online tax extension form Puerto Rico and U. Free online tax extension form S. Free online tax extension form Virgin Islands Residents of Puerto Rico and the U. Free online tax extension form S. Free online tax extension form Virgin Islands cannot claim the foreign earned income exclusion or the foreign housing exclusion. Free online tax extension form Puerto Rico. Free online tax extension form   Generally, if you are a U. Free online tax extension form S. Free online tax extension form citizen who is a bona fide resident of Puerto Rico for the entire tax year, you are not subject to U. Free online tax extension form S. Free online tax extension form tax on income from Puerto Rican sources. Free online tax extension form This does not include amounts paid for services performed as an employee of the United States. Free online tax extension form However, you are subject to U. Free online tax extension form S. Free online tax extension form tax on your income from sources outside Puerto Rico. Free online tax extension form In figuring your U. Free online tax extension form S. Free online tax extension form tax, you cannot deduct expenses allocable to income not subject to tax. Free online tax extension form Bona Fide Residence Test You meet the bona fide residence test if you are a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. Free online tax extension form You can use the bona fide residence test to qualify for the exclusions and the deduction only if you are either: A U. Free online tax extension form S. Free online tax extension form citizen, or A U. Free online tax extension form S. Free online tax extension form resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect. Free online tax extension form You do not automatically acquire bona fide resident status merely by living in a foreign country or countries for 1 year. Free online tax extension form If you go to a foreign country to work on a particular job for a specified period of time, you ordinarily will not be regarded as a bona fide resident of that country even though you work there for 1 tax year or longer. Free online tax extension form The length of your stay and the nature of your job are only two of the factors to be considered in determining whether you meet the bona fide residence test. Free online tax extension form Bona fide residence. Free online tax extension form   To meet the bona fide residence test, you must have established a bona fide residence in a foreign country. Free online tax extension form   Your bona fide residence is not necessarily the same as your domicile. Free online tax extension form Your domicile is your permanent home, the place to which you always return or intend to return. Free online tax extension form Example. Free online tax extension form You could have your domicile in Cleveland, Ohio, and a bona fide residence in Edinburgh, Scotland, if you intend to return eventually to Cleveland. Free online tax extension form The fact that you go to Scotland does not automatically make Scotland your bona fide residence. Free online tax extension form If you go there as a tourist, or on a short business trip, and return to the United States, you have not established bona fide residence in Scotland. Free online tax extension form But if you go to Scotland to work for an indefinite or extended period and you set up permanent quarters there for yourself and your family, you probably have established a bona fide residence in a foreign country, even though you intend to return eventually to the United States. Free online tax extension form You are clearly not a resident of Scotland in the first instance. Free online tax extension form However, in the second, you are a resident because your stay in Scotland appears to be permanent. Free online tax extension form If your residency is not as clearly defined as either of these illustrations, it may be more difficult to decide whether you have established a bona fide residence. Free online tax extension form Determination. Free online tax extension form   Questions of bona fide residence are determined according to each individual case, taking into account factors such as your intention, the purpose of your trip, and the nature and length of your stay abroad. Free online tax extension form   To meet the bona fide residence test, you must show the Internal Revenue Service (IRS) that you have been a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. Free online tax extension form The IRS decides whether you are a bona fide resident of a foreign country largely on the basis of facts you report on Form 2555. Free online tax extension form IRS cannot make this determination until you file Form 2555. Free online tax extension form Statement to foreign authorities. Free online tax extension form   You are not considered a bona fide resident of a foreign country if you make a statement to the authorities of that country that you are not a resident of that country, and the authorities: Hold that you are not subject to their income tax laws as a resident, or Have not made a final decision on your status. Free online tax extension form Special agreements and treaties. Free online tax extension form   An income tax exemption provided in a treaty or other international agreement will not in itself prevent you from being a bona fide resident of a foreign country. Free online tax extension form Whether a treaty prevents you from becoming a bona fide resident of a foreign country is determined under all provisions of the treaty, including specific provisions relating to residence or privileges and immunities. Free online tax extension form Example 1. Free online tax extension form You are a U. Free online tax extension form S. Free online tax extension form citizen employed in the United Kingdom by a U. Free online tax extension form S. Free online tax extension form employer under contract with the U. Free online tax extension form S. Free online tax extension form Armed Forces. Free online tax extension form You are not subject to the North Atlantic Treaty Status of Forces Agreement. Free online tax extension form You may be a bona fide resident of the United Kingdom. Free online tax extension form Example 2. Free online tax extension form You are a U. Free online tax extension form S. Free online tax extension form citizen in the United Kingdom who qualifies as an “employee” of an armed service or as a member of a “civilian component” under the North Atlantic Treaty Status of Forces Agreement. Free online tax extension form You are not a bona fide resident of the United Kingdom. Free online tax extension form Example 3. Free online tax extension form You are a U. Free online tax extension form S. Free online tax extension form citizen employed in Japan by a U. Free online tax extension form S. Free online tax extension form employer under contract with the U. Free online tax extension form S. Free online tax extension form Armed Forces. Free online tax extension form You are subject to the agreement of the Treaty of Mutual Cooperation and Security between the United States and Japan. Free online tax extension form Being subject to the agreement does not make you a bona fide resident of Japan. Free online tax extension form Example 4. Free online tax extension form You are a U. Free online tax extension form S. Free online tax extension form citizen employed as an “official” by the United Nations in Switzerland. Free online tax extension form You are exempt from Swiss taxation on the salary or wages paid to you by the United Nations. Free online tax extension form This does not prevent you from being a bona fide resident of Switzerland. Free online tax extension form Effect of voting by absentee ballot. Free online tax extension form   If you are a U. Free online tax extension form S. Free online tax extension form citizen living abroad, you can vote by absentee ballot in any election held in the United States without risking your status as a bona fide resident of a foreign country. Free online tax extension form   However, if you give information to the local election officials about the nature and length of your stay abroad that does not match the information you give for the bona fide residence test, the information given in connection with absentee voting will be considered in determining your status, but will not necessarily be conclusive. Free online tax extension form Uninterrupted period including entire tax year. Free online tax extension form   To meet the bona fide residence test, you must reside in a foreign country or countries for an uninterrupted period that includes an entire tax year. Free online tax extension form An entire tax year is from January 1 through December 31 for taxpayers who file their income tax returns on a calendar year basis. Free online tax extension form   During the period of bona fide residence in a foreign country, you can leave the country for brief or temporary trips back to the United States or elsewhere for vacation or business. Free online tax extension form To keep your status as a bona fide resident of a foreign country, you must have a clear intention of returning from such trips, without unreasonable delay, to your foreign residence or to a new bona fide residence in another foreign country. Free online tax extension form Example 1. Free online tax extension form You arrived with your family in Lisbon, Portugal, on November 1, 2011. Free online tax extension form Your assignment is indefinite, and you intend to live there with your family until your company sends you to a new post. Free online tax extension form You immediately established residence there. Free online tax extension form You spent April of 2012 at a business conference in the United States. Free online tax extension form Your family stayed in Lisbon. Free online tax extension form Immediately following the conference, you returned to Lisbon and continued living there. Free online tax extension form On January 1, 2013, you completed an uninterrupted period of residence for a full tax year (2012), and you meet the bona fide residence test. Free online tax extension form Example 2. Free online tax extension form Assume the same facts as in Example 1, except that you transferred back to the United States on December 13, 2012. Free online tax extension form You would not meet the bona fide residence test because your bona fide residence in the foreign country, although it lasted more than a year, did not include a full tax year. Free online tax extension form You may, however, qualify for the foreign earned income exclusion or the housing exclusion or deduction under the physical presence test (discussed later). Free online tax extension form Bona fide resident for part of a year. Free online tax extension form   Once you have established bona fide residence in a foreign country for an uninterrupted period that includes an entire tax year, you are a bona fide resident of that country for the period starting with the date you actually began the residence and ending with the date you abandon the foreign residence. Free online tax extension form Your period of bona fide residence can include an entire tax year plus parts of 2 other tax years. Free online tax extension form Example. Free online tax extension form You were a bona fide resident of Singapore from March 1, 2011, through September 14, 2013. Free online tax extension form On September 15, 2013, you returned to the United States. Free online tax extension form Since you were a bona fide resident of a foreign country for all of 2012, you were also a bona fide resident of a foreign country from March 1, 2011, through the end of 2011 and from January 1, 2013, through September 14, 2013. Free online tax extension form Reassignment. Free online tax extension form   If you are assigned from one foreign post to another, you may or may not have a break in foreign residence between your assignments, depending on the circumstances. Free online tax extension form Example 1. Free online tax extension form You were a resident of Pakistan from October 1, 2012, through November 30, 2013. Free online tax extension form On December 1, 2013, you and your family returned to the United States to wait for an assignment to another foreign country. Free online tax extension form Your household goods also were returned to the United States. Free online tax extension form Your foreign residence ended on November 30, 2013, and did not begin again until after you were assigned to another foreign country and physically entered that country. Free online tax extension form Since you were not a bona fide resident of a foreign country for the entire tax year of 2012 or 2013 you do not meet the bona fide residence test in either year. Free online tax extension form You may, however, qualify for the foreign earned income exclusion or the housing exclusion or deduction under the physical presence test, discussed later. Free online tax extension form Example 2. Free online tax extension form Assume the same facts as in Example 1, except that upon completion of your assignment in Pakistan you were given a new assignment to Turkey. Free online tax extension form On December 1, 2013, you and your family returned to the United States for a month's vacation. Free online tax extension form On January 2, 2014, you arrived in Turkey for your new assignment. Free online tax extension form Because you did not interrupt your bona fide residence abroad, you meet the bona fide residence test. Free online tax extension form Physical Presence Test You meet the physical presence test if you are physically present in a foreign country or countries 330 full days during a period of 12 consecutive months. Free online tax extension form The 330 days do not have to be consecutive. Free online tax extension form Any U. Free online tax extension form S. Free online tax extension form citizen or resident alien can use the physical presence test to qualify for the exclusions and the deduction. Free online tax extension form The physical presence test is based only on how long you stay in a foreign country or countries. Free online tax extension form This test does not depend on the kind of residence you establish, your intentions about returning, or the nature and purpose of your stay abroad. Free online tax extension form 330 full days. Free online tax extension form   Generally, to meet the physical presence test, you must be physically present in a foreign country or countries for at least 330 full days during a 12-month period. Free online tax extension form You can count days you spent abroad for any reason. Free online tax extension form You do not have to be in a foreign country only for employment purposes. Free online tax extension form You can be on vacation. Free online tax extension form   You do not meet the physical presence test if illness, family problems, a vacation, or your employer's orders cause you to be present for less than the required amount of time. Free online tax extension form Exception. Free online tax extension form   You can be physically present in a foreign country or countries for less than 330 full days and still meet the physical presence test if you are required to leave a country because of war or civil unrest. Free online tax extension form See Waiver of Time Requirements, later. Free online tax extension form Full day. Free online tax extension form   A full day is a period of 24 consecutive hours, beginning at midnight. Free online tax extension form Travel. Free online tax extension form    When you leave the United States to go directly to a foreign country or when you return directly to the United States from a foreign country, the time you spend on or over international waters does not count toward the 330-day total. Free online tax extension form Example. Free online tax extension form You leave the United States for France by air on June 10. Free online tax extension form You arrive in France at 9:00 a. Free online tax extension form m. Free online tax extension form on June 11. Free online tax extension form Your first full day of physical presence in France is June 12. Free online tax extension form Passing over foreign country. Free online tax extension form   If, in traveling from the United States to a foreign country, you pass over a foreign country before midnight of the day you leave, the first day you can count toward the 330-day total is the day following the day you leave the United States. Free online tax extension form Example. Free online tax extension form You leave the United States by air at 9:30 a. Free online tax extension form m. Free online tax extension form on June 10 to travel to Kenya. Free online tax extension form You pass over western Africa at 11:00 p. Free online tax extension form m. Free online tax extension form on June 10 and arrive in Kenya at 12:30 a. Free online tax extension form m. Free online tax extension form on June 11. Free online tax extension form Your first full day in a foreign country is June 11. Free online tax extension form Change of location. Free online tax extension form   You can move about from one place to another in a foreign country or to another foreign country without losing full days. Free online tax extension form If any part of your travel is not within any foreign country and takes less than 24 hours, you are considered to be in a foreign country during that part of travel. Free online tax extension form Example 1. Free online tax extension form You leave Ireland by air at 11:00 p. Free online tax extension form m. Free online tax extension form on July 6 and arrive in Sweden at 5:00 a. Free online tax extension form m. Free online tax extension form on July 7. Free online tax extension form Your trip takes less than 24 hours and you lose no full days. Free online tax extension form Example 2. Free online tax extension form You leave Norway by ship at 10:00 p. Free online tax extension form m. Free online tax extension form on July 6 and arrive in Portugal at 6:00 a. Free online tax extension form m. Free online tax extension form on July 8. Free online tax extension form Since your travel is not within a foreign country or countries and the trip takes more than 24 hours, you lose as full days July 6, 7, and 8. Free online tax extension form If you remain in Portugal, your next full day in a foreign country is July 9. Free online tax extension form In United States while in transit. Free online tax extension form   If you are in transit between two points outside the United States and are physically present in the United States for less than 24 hours, you are not treated as present in the United States during the transit. Free online tax extension form You are treated as traveling over areas not within any foreign country. Free online tax extension form    Please click here for the text description of the image. Free online tax extension form Figure 4-B How to figure the 12-month period. Free online tax extension form   There are four rules you should know when figuring the 12-month period. Free online tax extension form Your 12-month period can begin with any day of the month. Free online tax extension form It ends the day before the same calendar day, 12 months later. Free online tax extension form Your 12-month period must be made up of consecutive months. Free online tax extension form Any 12-month period can be used if the 330 days in a foreign country fall within that period. Free online tax extension form You do not have to begin your 12-month period with your first full day in a foreign country or end it with the day you leave. Free online tax extension form You can choose the 12-month period that gives you the greatest exclusion. Free online tax extension form In determining whether the 12-month period falls within a longer stay in the foreign country, 12-month periods can overlap one another. Free online tax extension form Example 1. Free online tax extension form You are a construction worker who works on and off in a foreign country over a 20-month period. Free online tax extension form You might pick up the 330 full days in a 12-month period only during the middle months of the time you work in the foreign country because the first few and last few months of the 20-month period are broken up by long visits to the United States. Free online tax extension form Example 2. Free online tax extension form You work in New Zealand for a 20-month period from January 1, 2012, through August 31, 2013, except that you spend 28 days in February 2012 and 28 days in February 2013 on vacation in the United States. Free online tax extension form You are present in New Zealand for at least 330 full days during each of the following two 12-month periods: January 1, 2012 – December 31, 2012 and September 1, 2012 – August 31, 2013. Free online tax extension form By overlapping the 12-month periods in this way, you meet the physical presence test for the whole 20-month period. Free online tax extension form See Figure 4-B, on the previous page. Free online tax extension form Waiver of Time Requirements Both the bona fide residence test and the physical presence test contain minimum time requirements. Free online tax extension form The minimum time requirements can be waived, however, if you must leave a foreign country because of war, civil unrest, or similar adverse conditions in that country. Free online tax extension form You must be able to show that you reasonably could have expected to meet the minimum time requirements if not for the adverse conditions. Free online tax extension form To qualify for the waiver, you must actually have your tax home in the foreign country and be a bona fide resident of, or be physically present in, the foreign country on or before the beginning date of the waiver. Free online tax extension form Early in 2014, the IRS will publish in the Internal Revenue Bulletin a list of the only countries that qualify for the waiver for 2013 and the effective dates. Free online tax extension form If you left one of the countries on or after the date listed for each country, you can meet the bona fide residence test or physical presence test for 2013 without meeting the minimum time requirement. Free online tax extension form However, in figuring your exclusion, the number of your qualifying days of bona fide residence or physical presence includes only days of actual residence or presence within the country. Free online tax extension form U. Free online tax extension form S. Free online tax extension form Travel Restrictions If you are present in a foreign country in violation of U. Free online tax extension form S. Free online tax extension form law, you will not be treated as a bona fide resident of a foreign country or as physically present in a foreign country while you are in violation of the law. Free online tax extension form Income that you earn from sources within such a country for services performed during a period of violation does not qualify as foreign earned income. Free online tax extension form Your housing expenses within that country (or outside that country for housing your spouse or dependents) while you are in violation of the law cannot be included in figuring your foreign housing amount. Free online tax extension form For 2013, the only country to which travel restrictions applied was Cuba. Free online tax extension form The restrictions applied for the entire year. Free online tax extension form However, individuals working at the U. Free online tax extension form S. Free online tax extension form Naval Base at Guantanamo Bay in Cuba are not in violation of U. Free online tax extension form S. Free online tax extension form law. Free online tax extension form Personal service income earned by individuals at the base is eligible for the foreign earned income exclusion provided the other requirements are met. Free online tax extension form Foreign Earned Income To claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, you must have foreign earned income. Free online tax extension form Foreign earned income generally is income you receive for services you perform during a period in which you meet both of the following requirements. Free online tax extension form Your tax home is in a foreign country. Free online tax extension form You meet either the bona fide residence test or the physical presence test. Free online tax extension form To determine whether your tax home is in a foreign country, see Tax Home in Foreign Country, earlier. Free online tax extension form To determine whether you meet either the bona fide residence test or the physical presence test, see Bona Fide Residence Test and Physical Presence Test, earlier. Free online tax extension form Foreign earned income does not include the following amounts. Free online tax extension form The value of meals and lodging that you exclude from your income because the meals and lodging were furnished for the convenience of your employer. Free online tax extension form Pension or annuity payments you receive, including social security benefits (see Pensions and annuities, later). Free online tax extension form Pay you receive as an employee of the U. Free online tax extension form S. Free online tax extension form Government. Free online tax extension form (See U. Free online tax extension form S. Free online tax extension form Government Employees, later. Free online tax extension form ) Amounts you include in your income because of your employer's contributions to a nonexempt employee trust or to a nonqualified annuity contract. Free online tax extension form Any unallowable moving expense deduction that you choose to recapture as explained under Moving Expense Attributable to Foreign Earnings in 2 Years in chapter 5. Free online tax extension form Payments you receive after the end of the tax year following the tax year in which you performed the services that earned the income. Free online tax extension form Earned income. Free online tax extension form   This is pay for personal services performed, such as wages, salaries, or professional fees. Free online tax extension form The list that follows classifies many types of income into three categories. Free online tax extension form The column headed Variable Income lists income that may fall into either the earned income category, the unearned income category, or partly into both. Free online tax extension form For more information on earned and unearned income, see Earned and Unearned Income, later. Free online tax extension form Earned Income Unearned Income Variable Income Salaries and wages Dividends Business profits Commissions Interest Royalties Bonuses Capital gains Rents Professional fees Gambling winnings Scholarships and fellowships Tips Alimony     Social security benefits     Pensions     Annuities     In addition to the types of earned income listed, certain noncash income and allowances or reimbursements are considered earned income. Free online tax extension form Noncash income. Free online tax extension form   The fair market value of property or facilities provided to you by your employer in the form of lodging, meals, or use of a car is earned income. Free online tax extension form Allowances or reimbursements. Free online tax extension form   Earned income includes allowances or reimbursements you receive, such as the following amounts. Free online tax extension form    Cost-of-living allowances. Free online tax extension form Overseas differential. Free online tax extension form Family allowance. Free online tax extension form Reimbursement for education or education allowance. Free online tax extension form Home leave allowance. Free online tax extension form Quarters allowance. Free online tax extension form Reimbursement for moving or moving allowance (unless excluded from income as discussed later in Reimbursement of employee expenses under Earned and Unearned Income). Free online tax extension form Source of Earned Income The source of your earned income is the place where you perform the services for which you received the income. Free online tax extension form Foreign earned income is income you receive for working in a foreign country. Free online tax extension form Where or how you are paid has no effect on the source of the income. Free online tax extension form For example, income you receive for work done in Austria is income from a foreign source even if the income is paid directly to your bank account in the United States and your employer is located in New York City. Free online tax extension form Example. Free online tax extension form You are a U. Free online tax extension form S. Free online tax extension form citizen, a bona fide resident of Canada, and working as a mining engineer. Free online tax extension form Your salary is $76,800 per year. Free online tax extension form You also receive a $6,000 cost-of-living allowance, and a $6,000 education allowance. Free online tax extension form Your employment contract did not indicate that you were entitled to these allowances only while outside the United States. Free online tax extension form Your total income is $88,800. Free online tax extension form You work a 5-day week, Monday through Friday. Free online tax extension form After subtracting your vacation, you have a total of 240 workdays in the year. Free online tax extension form You worked in the United States during the year for 6 weeks (30 workdays). Free online tax extension form The following shows how to figure the part of your income that is for work done in Canada during the year. Free online tax extension form   Number of days worked in Canada during the year (210) × Total income ($88,800) = $77,700     Number of days of work during the year for which payment was made (240)   Your foreign source earned income is $77,700. Free online tax extension form Earned and Unearned Income Earned income was defined earlier as pay for personal services performed. Free online tax extension form Some types of income are not easily identified as earned or unearned income. Free online tax extension form Some of these types of income are further explained here. Free online tax extension form Income from a sole proprietorship or partnership. Free online tax extension form   Income from a business in which capital investment is an important part of producing the income may be unearned income. Free online tax extension form If you are a sole proprietor or partner and your personal services are also an important part of producing the income, the part of the income that represents the value of your personal services will be treated as earned income. Free online tax extension form Capital a factor. Free online tax extension form   If capital investment is an important part of producing income, no more than 30% of your share of the net profits of the business is earned income. Free online tax extension form   If you have no net profits, the part of your gross profit that represents a reasonable allowance for personal services actually performed is considered earned income. Free online tax extension form Because you do not have a net profit, the 30% limit does not apply. Free online tax extension form Example 1. Free online tax extension form You are a U. Free online tax extension form S. Free online tax extension form citizen and meet the bona fide residence test. Free online tax extension form You invest in a partnership based in Cameroon that is engaged solely in selling merchandise outside the United States. Free online tax extension form You perform no services for the partnership. Free online tax extension form At the end of the tax year, your share of the net profits is $80,000. Free online tax extension form The entire $80,000 is unearned income. Free online tax extension form Example 2. Free online tax extension form Assume that in Example 1 you spend time operating the business. Free online tax extension form Your share of the net profits is $80,000; 30% of your share of the profits is $24,000. Free online tax extension form If the value of your services for the year is $15,000, your earned income is limited to the value of your services, $15,000. Free online tax extension form Capital not a factor. Free online tax extension form   If capital is not an income-producing factor and personal services produce the business income, the 30% rule does not apply. Free online tax extension form The entire amount of business income is earned income. Free online tax extension form Example. Free online tax extension form You and Lou Green are management consultants and operate as equal partners in performing services outside the United States. Free online tax extension form Because capital is not an income- producing factor, all the income from the partnership is considered earned income. Free online tax extension form Income from a corporation. Free online tax extension form   The salary you receive from a corporation is earned income only if it represents a reasonable allowance as compensation for work you do for the corporation. Free online tax extension form Any amount over what is considered a reasonable salary is unearned income. Free online tax extension form Example 1. Free online tax extension form You are a U. Free online tax extension form S. Free online tax extension form citizen and an officer and stockholder of a corporation in Honduras. Free online tax extension form You perform no work or service of any kind for the corporation. Free online tax extension form During the tax year you receive a $10,000 “salary” from the corporation. Free online tax extension form The $10,000 clearly is not for personal services and is unearned income. Free online tax extension form Example 2. Free online tax extension form You are a U. Free online tax extension form S. Free online tax extension form citizen and work full time as secretary-treasurer of your corporation. Free online tax extension form During the tax year you receive $100,000 as salary from the corporation. Free online tax extension form If $80,000 is a reasonable allowance as pay for the work you did, then $80,000 is earned income. Free online tax extension form Stock options. Free online tax extension form   You may have earned income if you disposed of stock that you got by exercising a stock option granted to you under an employee stock purchase plan. Free online tax extension form   If your gain on the disposition of stock you got by exercising an option is treated as capital gain, your gain is unearned income. Free online tax extension form   However, if you disposed of the stock less than 2 years after you were granted the option or less than 1 year after you got the stock, part of the gain on the disposition may be earned income. Free online tax extension form It is considered received in the year you disposed of the stock and earned in the year you performed the services for which you were granted the option. Free online tax extension form Any part of the earned income that is due to work you did outside the United States is foreign earned income. Free online tax extension form   See Publication 525, Taxable and Nontaxable Income, for a discussion of the treatment of stock options. Free online tax extension form Pensions and annuities. Free online tax extension form    For purposes of the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, amounts received as pensions or annuities are unearned income. Free online tax extension form Royalties. Free online tax extension form   Royalties from the leasing of oil and mineral lands and patents generally are a form of rent or dividends and are unearned income. Free online tax extension form   Royalties received by a writer are earned income if they are received: For the transfer of property rights of the writer in the writer's product, or Under a contract to write a book or series of articles. Free online tax extension form Rental income. Free online tax extension form   Generally, rental income is unearned income. Free online tax extension form If you perform personal services in connection with the production of rent, up to 30% of your net rental income can be considered earned income. Free online tax extension form Example. Free online tax extension form Larry Smith, a U. Free online tax extension form S. Free online tax extension form citizen living in Australia, owns and operates a rooming house in Sydney. Free online tax extension form If he is operating the rooming house as a business that requires capital and personal services, he can consider up to 30% of net rental income as earned income. Free online tax extension form On the other hand, if he just owns the rooming house and performs no personal services connected with its operation, except perhaps making minor repairs and collecting rents, none of his net income from the house is considered earned income. Free online tax extension form It is all unearned income. Free online tax extension form Professional fees. Free online tax extension form   If you are engaged in a professional occupation (such as a doctor or lawyer), all fees received in the performance of these services are earned income. Free online tax extension form Income of an artist. Free online tax extension form   Income you receive from the sale of paintings you created is earned income. Free online tax extension form Scholarships and fellowships. Free online tax extension form   Any portion of a scholarship or fellowship grant that is paid to you for teaching, research or other services is considered earned income if you must include it in your gross income. Free online tax extension form If the payer of the grant is required to provide you with a Form W-2, Wage and Tax Statement, these amounts will be listed as wages. Free online tax extension form    Certain scholarship and fellowship income may be exempt under other provisions. Free online tax extension form See Publication 970, Tax Benefits for Education, chapter 1. Free online tax extension form Use of employer's property or facilities. Free online tax extension form   If you receive fringe benefits in the form of the right to use your employer's property or facilities, the fair market value of that right is earned income. Free online tax extension form Fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being required to buy or sell, and both having reasonable knowledge of all the necessary facts. Free online tax extension form Example. Free online tax extension form You are privately employed and live in Japan all year. Free online tax extension form You are paid a salary of $6,000 a month. Free online tax extension form You live rent-free in a house provided by your employer that has a fair rental value of $3,000 a month. Free online tax extension form The house is not provided for your employer's convenience. Free online tax extension form You report on the calendar-year, cash basis. Free online tax extension form You received $72,000 salary from foreign sources plus $36,000 fair rental value of the house, or a total of $108,000 of earned income. Free online tax extension form Reimbursement of employee expenses. Free online tax extension form   If you are reimbursed under an accountable plan (defined below) for expenses you incur on your employer's behalf and you have adequately accounted to your employer for the expenses, do not include the reimbursement for those expenses in your earned income. Free online tax extension form   The expenses for which you are reimbursed are not considered allocable (related) to your earned income. Free online tax extension form If expenses and reimbursement are equal, there is nothing to allocate to excluded income. Free online tax extension form If expenses are more than the reimbursement, the unreimbursed expenses are considered to have been incurred in producing earned income and must be divided between your excluded and included income in determining the amount of unreimbursed expenses you can deduct. Free online tax extension form (See chapter 5. Free online tax extension form ) If the reimbursement is more than the expenses, no expenses remain to be divided between excluded and included income and the excess reimbursement must be included in earned income. Free online tax extension form   These rules do not apply to the following individuals. Free online tax extension form Straight-commission salespersons. Free online tax extension form Employees who have arrangements with their employers under which taxes are not withheld on a percentage of the commissions because the employers consider that percentage to be attributable to the employees' expenses. Free online tax extension form Accountable plan. Free online tax extension form   An accountable plan is a reimbursement or allowance arrangement that includes all three of the following rules. Free online tax extension form The expenses covered under the plan must have a business connection. Free online tax extension form The employee must adequately account to the employer for these expenses within a reasonable period of time. Free online tax extension form The employee must return any excess reimbursement or allowance within a reasonable period of time. Free online tax extension form Reimbursement of moving expenses. Free online tax extension form   Reimbursement of moving expenses may be earned income. Free online tax extension form You must include as earned income: Any reimbursements of, or payments for, nondeductible moving expenses, Reimbursements that are more than your deductible expenses and that you do not return to your employer, Any reimbursements made (or treated as made) under a nonaccountable plan (any plan that does not meet the rules listed above for an accountable plan), even if they are for deductible expenses, and Any reimbursement of moving expenses you deducted in an earlier year. Free online tax extension form This section discusses reimbursements that must be included in earned income. Free online tax extension form Publication 521, Moving Expenses, discusses additional rules that apply to moving expense deductions and reimbursements. Free online tax extension form   The rules for determining when the reimbursement is considered earned or where the reimbursement is considered earned may differ somewhat from the general rules previously discussed. Free online tax extension form   Although you receive the reimbursement in one tax year, it may be considered earned for services performed, or to be performed, in another tax year. Free online tax extension form You must report the reimbursement as income on your return in the year you receive it, even if it is considered earned during a different year. Free online tax extension form Move from U. Free online tax extension form S. Free online tax extension form to foreign country. Free online tax extension form   If you move from the United States to a foreign country, your moving expense reimbursement is generally considered pay for future services to be performed at the new location. Free online tax extension form The reimbursement is considered earned solely in the year of the move if you qualify for the exclusion for a period that includes at least 120 days during that tax year. Free online tax extension form   If you are neither a bona fide resident of nor physically present in a foreign country or countries for a period that includes 120 days during the year of the move, a portion of the reimbursement is considered earned in the year of the move and a portion is considered earned in the year following the year of the move. Free online tax extension form To figure the amount earned in the year of the move, multiply the reimbursement by a fraction. Free online tax extension form The numerator (top number) is the number of days in your qualifying period that fall within the year of the move, and the denominator (bottom number) is the total number of days in the year of the move. Free online tax extension form   The difference between the total reimbursement and the amount considered earned in the year of the move is the amount considered earned in the year following the year of the move. Free online tax extension form The part earned in each year is figured as shown in the following example. Free online tax extension form Example. Free online tax extension form You are a U. Free online tax extension form S. Free online tax extension form citizen working in the United States. Free online tax extension form You were told in October 2012 that you were being transferred to a foreign country. Free online tax extension form You arrived in the foreign country on December 15, 2012, and you are a bona fide resident for the remainder of 2012 and all of 2013. Free online tax extension form Your employer reimbursed you $2,000 in January 2013 for the part of the moving expense that you were not allowed to deduct. Free online tax extension form Because you did not qualify for the exclusion under the bona fide residence test for at least 120 days in 2012 (the year of the move), the reimbursement is considered pay for services performed in the foreign country for both 2012 and 2013. Free online tax extension form You figure the part of the reimbursement for services performed in the foreign country in 2012 by multiplying the total reimbursement by a fraction. Free online tax extension form The fraction is the number of days during which you were a bona fide resident in 2012 (the year of the move) divided by 366. Free online tax extension form The remaining part of the reimbursement is for services performed in the foreign country in 2013. Free online tax extension form This computation is used only to determine when the reimbursement is considered earned. Free online tax extension form You would include the amount of the reimbursement in income in 2013, the year you received it. Free online tax extension form Move between foreign countries. Free online tax extension form   If you move between foreign countries, any moving expense reimbursement that you must include in income will be considered earned in the year of the move if you qualify for the foreign earned income exclusion for a period that includes at least 120 days in the year of the move. Free online tax extension form Move to U. Free online tax extension form S. Free online tax extension form   If you move to the United States, the moving expense reimbursement that you must include in income is generally considered to be U. Free online tax extension form S. Free online tax extension form source income. Free online tax extension form   However, if under either an agreement between you and your employer or a statement of company policy that is reduced to writing before your move to the foreign country, your employer will reimburse you for your move back to the United States regardless of whether you continue to work for the employer, the includible reimbursement is considered compensation for past services performed in the foreign country. Free online tax extension form The includible reimbursement is considered earned in the year of the move if you qualify for the foreign earned income exclusion for a period that includes at least 120 days during that year. Free online tax extension form Otherwise, you treat the includible reimbursement as received for services performed in the foreign country in the year of the move and the year immediately before the year of the move. Free online tax extension form   See the discussion under Move from U. Free online tax extension form S. Free online tax extension form to foreign country , earlier, to figure the amount of the includible reimbursement considered earned in the year of the move. Free online tax extension form The amount earned in the year before the year of the move is the difference between the total includible reimbursement and the amount earned in the year of the move. Free online tax extension form Example. Free online tax extension form You are a U. Free online tax extension form S. Free online tax extension form citizen employed in a foreign country. Free online tax extension form You retired from employment with your employer on March 31, 2013, and returned to the United States after having been a bona fide resident of the foreign country for several years. Free online tax extension form A written agreement with your employer entered into before you went abroad provided that you would be reimbursed for your move back to the United States. Free online tax extension form In April 2013, your former employer reimbursed you $4,000 for the part of the cost of your move back to the United States that you were not allowed to deduct. Free online tax extension form Because you were not a bona fide resident of a foreign country or countries for a period that included at least 120 days in 2013 (the year of the move), the includible reimbursement is considered pay for services performed in the foreign country for both 2013 and 2012. Free online tax extension form You figure the part of the moving expense reimbursement for services performed in the foreign country for 2013 by multiplying the total includible reimbursement by a fraction. Free online tax extension form The fraction is the number of days of foreign residence during the year (90) divided by the number of days in the year (365). Free online tax extension form The remaining part of the includible reimbursement is for services performed in the foreign country in 2012. Free online tax extension form You report the amount of the includible reimbursement in 2013, the year you received it. Free online tax extension form    In this example, if you met the physical presence test for a period that included at least 120 days in 2013, the moving expense reimbursement would be considered earned entirely in the year of the move. Free online tax extension form Storage expense reimbursements. Free online tax extension form   If you are reimbursed for storage expenses, the reimbursement is for services you perform during the period of time for which the storage expenses are incurred. Free online tax extension form U. Free online tax extension form S. Free online tax extension form Government Employees For purposes of the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, foreign earned income does not include any amounts paid by the United States or any of its agencies to its employees. Free online tax extension form This includes amounts paid from both appropriated and nonappropriated funds. Free online tax extension form The following organizations (and other organizations similarly organized and operated under United States Army, Navy, or Air Force regulations) are integral parts of the Armed Forces, agencies, or instrumentalities of the United States. Free online tax extension form United States Armed Forces exchanges. Free online tax extension form Commissioned and noncommissioned officers' messes. Free online tax extension form Armed Forces motion picture services. Free online tax extension form Kindergartens on foreign Armed Forces installations. Free online tax extension form Amounts paid by the United States or its agencies to persons who are not their employees may qualify for exclusion or deduction. Free online tax extension form If you are a U. Free online tax extension form S. Free online tax extension form Government employee paid by a U. Free online tax extension form S. Free online tax extension form agency that assigned you to a foreign government to perform specific services for which the agency is reimbursed by the foreign government, your pay is from the U. Free online tax extension form S. Free online tax extension form Government and does not qualify for exclusion or deduction. Free online tax extension form If you have questions about whether you are an employee or an independent contractor, get Publication 15-A, Employer's Supplemental Tax Guide. Free online tax extension form American Institute in Taiwan. Free online tax extension form   Amounts paid by the American Institute in Taiwan are not foreign earned income for purposes of the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction. Free online tax extension form If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. Free online tax extension form S. Free online tax extension form tax up to the amount that equals tax-exempt allowances received by civilian employees of the U. Free online tax extension form S. Free online tax extension form Government. Free online tax extension form Allowances. Free online tax extension form   Cost-of-living and foreign-area allowances paid under certain acts of Congress to U. Free online tax extension form S. Free online tax extension form civilian officers and employees stationed in Alaska and Hawaii or elsewhere outside the 48 contiguous states and the District of Columbia can be excluded from gross income. Free online tax extension form Post differentials are wages that must be included in gross income, regardless of the act of Congress under which they are paid. Free online tax extension form More information. Free online tax extension form   Publication 516, U. Free online tax extension form S. Free online tax extension form Government Civilian Employees Stationed Abroad, has more information for U. Free online tax extension form S. Free online tax extension form Government employees abroad. Free online tax extension form Exclusion of Meals and Lodging You do not include in your income the value of meals and lodging provided to you and your family by your employer at no charge if the following conditions are met. Free online tax extension form The meals are furnished: On the business premises of your employer, and For the convenience of your employer. Free online tax extension form The lodging is furnished: On the business premises of your employer, For the convenience of your employer, and As a condition of your employment. Free online tax extension form If these conditions are met, do not include the value of the meals or lodging in your income, even if a law or your employment contract says that they are provided as compensation. Free online tax extension form Amounts you do not include in income because of these rules are not foreign earned income. Free online tax extension form If you receive a Form W-2, excludable amounts should not be included in the total reported in box 1 as wages. Free online tax extension form Family. Free online tax extension form   Your family, for this purpose, includes only your spouse and your dependents. Free online tax extension form Lodging. Free online tax extension form   The value of lodging includes the cost of heat, electricity, gas, water, sewer service, and similar items needed to make the lodging fit to live in. Free online tax extension form Business premises of employer. Free online tax extension form   Generally, the business premises of your employer is wherever you work. Free online tax extension form For example, if you work as a housekeeper, meals and lodging provided in your employer's home are provided on the business premises of your employer. Free online tax extension form Similarly, meals provided to cowhands while herding cattle on land leased or owned by their employer are considered provided on the premises of their employer. Free online tax extension form Convenience of employer. Free online tax extension form   Whether meals or lodging are provided for your employer's convenience must be determined from all the facts and circumstances. Free online tax extension form Meals furnished at no charge are considered provided for your employer's convenience if there is a good business reason for providing them, other than to give you more pay. Free online tax extension form   On the other hand, if your employer provides meals to you or your family as a means of giving you more pay, and there is no other business reason for providing them, their value is extra income to you because they are not furnished for the convenience of your employer. Free online tax extension form Condition of employment. Free online tax extension form   Lodging is provided as a condition of employment if you must accept the lodging to properly carry out the duties of your job. Free online tax extension form You must accept lodging to properly carry out your duties if, for example, you must be available for duty at all times or you could not perform your duties if the lodging was not furnished. Free online tax extension form Foreign camps. Free online tax extension form   If the lodging is in a camp located in a foreign country, the camp is considered part of your employer's business premises. Free online tax extension form The camp must be: Provided for your employer's convenience because the place where you work is in a remote area where satisfactory housing is not available to you on the open market within a reasonable commuting distance, Located as close as reasonably possible in the area where you work, and Provided in a common area or enclave that is not available to the general public for lodging or accommodations and that normally houses at least ten employees. Free online tax extension form Foreign Earned Income Exclusion If your tax home is in a foreign country and you meet the bona fide residence test or the physical presence test, you can choose to exclude from your income a limited amount of your foreign earned income. Free online tax extension form Foreign earned income was defined earlier in this chapter. Free online tax extension form You also can choose to exclude from your income a foreign housing amount. Free online tax extension form This is explained later under Foreign Housing Exclusion. Free online tax extension form If you choose to exclude a foreign housing amount, you must figure the foreign housing exclusion before you figure the foreign earned income exclusion. Free online tax extension form Your foreign earned income exclusion is limited to your foreign earned income minus your foreign housing exclusion. Free online tax extension form If you choose to exclude foreign earned income, you cannot deduct, exclude, or claim a credit for any item that can be allocated to or charged against the excluded amounts. Free online tax extension form This includes any expenses, losses, and other normally deductible items allocable to the excluded income. Free online tax extension form For more information about deductions and credits, see chapter 5 . Free online tax extension form Limit on Excludable Amount You may be able to exclude up to $97,600 of your foreign earned income in 2013. Free online tax extension form You cannot exclude more than the smaller of: $97,600, or Your foreign earned income (discussed earlier) for the tax year minus your foreign housing exclusion (discussed later). Free online tax extension form If both you and your spouse work abroad and each of you meets either the bona fide residence test or the physical presence test, you can each choose the foreign earned income exclusion. Free online tax extension form You do not both need to meet the same test. Free online tax extension form Together, you and your spouse can exclude as much as $195,200. Free online tax extension form Paid in year following work. Free online tax extension form   Generally, you are considered to have earned income in the year in which you do the work for which you receive the income, even if you work in one year but are not paid until the following year. Free online tax extension form If you report your income on a cash basis, you report the income on your return for the year you receive it. Free online tax extension form If you work one year, but are not paid for that work until the next year, the amount you can exclude in the year you are paid is the amount you could have excluded in the year you did the work if you had been paid in that year. Free online tax extension form For an exception to this general rule, see Year-end payroll period, later. Free online tax extension form Example. Free online tax extension form You were a bona fide resident of Brazil for all of 2012 and 2013. Free online tax extension form You report your income on the cash basis. Free online tax extension form In 2012, you were paid $84,200 for work you did in Brazil during that year. Free online tax extension form You excluded all of the $84,200 from your income in 2012. Free online tax extension form In 2013, you were paid $117,300 for your work in Brazil. Free online tax extension form $18,800 was for work you did in 2012 and $98,500 was for work you did in 2013. Free online tax extension form You can exclude $10,900 of the $18,800 from your income in 2013. Free online tax extension form This is the $95,100 maximum exclusion in 2012 minus the $84,200 actually excluded that year. Free online tax extension form You must include the remaining $7,900 in income in 2013 because you could not have excluded that income in 2012 if you had received it that year. Free online tax extension form You can exclude $97,600 of the $98,500 you were paid for work you did in 2013 from your 2013 income. Free online tax extension form Your total foreign earned income exclusion for 2013 is $108,500 ($10,900 for work you did in 2012 and $97,600 for work you did in 2013). Free online tax extension form You would include in your 2013 income $8,800 ($7,900 for the work you did in 2012 and $900 for the work you did in 2013). Free online tax extension form Year-end payroll period. Free online tax extension form   There is an exception to the general rule that income is considered earned in the year you do the work for which you receive the income. Free online tax extension form If you are a cash-basis taxpayer, any salary or wage payment you receive after the end of the year in which you do the work for which you receive the pay is considered earned entirely in the year you receive it if all four of the following apply. Free online tax extension form The period for which the payment is made is a normal payroll period of your employer that regularly applies to you. Free online tax extension form The payroll period includes the last day of your tax year (December 31 if you figure your taxes on a calendar-year basis). Free online tax extension form The payroll period is not longer than 16 days. Free online tax extension form The payday comes at the same time in relation to the payroll period that it would normally come and it comes before the end of the next payroll period. Free online tax extension form Example. Free online tax extension form You are paid twice a month. Free online tax extension form For the normal payroll period that begins on the first of the month and ends on the fifteenth of the month, you are paid on the sixteenth day of the month. Free online tax extension form For the normal payroll period that begins on the sixteenth of the month and ends on the last day of the month, you are paid on the first day of the following month. Free online tax extension form Because all of the above conditions are met, the pay you received on January 1, 2013, is considered earned in 2013. Free online tax extension form Income earned over more than 1 year. Free online tax extension form   Regardless of when you actually receive income, you must apply it to the year in which you earned it in figuring your excludable amount for that year. Free online tax extension form For example, a bonus may be based on work you did over several years. Free online tax extension form You determine the amount of the bonus that is considered earned in a particular year in two steps. Free online tax extension form Divide the bonus by the number of calendar months in the period when you did the work that resulted in the bonus. Free online tax extension form Multiply the result of (1) by the number of months you did the work during the year. Free online tax extension form This is the amount that is subject to the exclusion limit for that tax year. Free online tax extension form Income received more than 1 year after it was earned. Free online tax extension form   You cannot exclude income you receive after the end of the year following the year you do the work to earn it. Free online tax extension form Example. Free online tax extension form   You were a bona fide resident of Sweden for 2011, 2012, and 2013. Free online tax extension form You report your income on the cash basis. Free online tax extension form In 2011, you were paid $69,000 for work you did in Sweden that year and in 2012 you were paid $74,000 for that year's work in Sweden. Free online tax extension form You excluded all the income on your 2011 and 2012 returns. Free online tax extension form   In 2013, you were paid $92,000; $82,000 for your work in Sweden during 2013, and $10,000 for work you did in Sweden in 2011. Free online tax extension form You cannot exclude any of the $10,000 for work done in 2011 because you received it after the end of the year following the year in which you earned it. Free online tax extension form You must include the $10,000 in income. Free online tax extension form You can exclude all of the $82,000 received for work you did in 2013. Free online tax extension form Community income. Free online tax extension form   The maximum exclusion applies separately to the earnings of spouses. Free online tax extension form Ignore any community property laws when you figure your limit on the foreign earned income exclusion. Free online tax extension form Part-year exclusion. Free online tax extension form   If the period for which you qualify for the foreign earned income exclusion includes only part of the year, you must adjust the maximum limit based on the number of qualifying days in the year. Free online tax extension form The number of qualifying days is the number of days in the year within the period on which you both: Have your tax home in a foreign country, and Meet either the bona fide residence test or the physical presence test. Free online tax extension form   For this purpose, you can count as qualifying days all days within a period of 12 consecutive months once you are physically present and have your tax home in a foreign country for 330 full days. Free online tax extension form To figure your maximum exclusion, multiply the maximum excludable amount for the year by the number of your qualifying days in the year, and then divide the result by the number of days in the year. Free online tax extension form Example. Free online tax extension form You report your income on the calendar-year basis and you qualified for the foreign earned income exclusion under the bona fide residence test for 75 days in 2013. Free online tax extension form You can exclude a maximum of 75/365 of $97,600, or $20,055, of your foreign earned income for 2013. Free online tax extension form If you qualify under the bona fide residence test for all of 2014, you can exclude your foreign earned income up to the 2014 limit. Free online tax extension form Physical presence test. Free online tax extension form   Under the physical presence test, a 12-month period can be any period of 12 consecutive months that includes 330 full days. Free online tax extension form If you qualify for the foreign earned income exclusion under the physical presence test for part of a year, it is important to carefully choose the 12-month period that will allow the maximum exclusion for that year. Free online tax extension form Example. Free online tax extension form You are physically present and have your tax home in a foreign country for a 16-month period from June 1, 2012, through September 30, 2013, except for 16 days in December 2012 when you were on vacation in the United States. Free online tax extension form You figure the maximum exclusion for 2012 as follows. Free online tax extension form Beginning with June 1, 2012, count forward 330 full days. Free online tax extension form Do not count the 16 days you spent in the United States. Free online tax extension form The 330th day, May 12, 2013, is the last day of a 12-month period. Free online tax extension form Count backward 12 months from May 11, 2013, to find the first day of this 12-month period, May 12, 2012. Free online tax extension form This 12-month period runs from May 12, 2012, through May 11, 2013. Free online tax extension form Count the total days during 2012 that fall within this 12-month period. Free online tax extension form This is 234 days (May 12, 2012 – December 31, 2012). Free online tax extension form Multiply $95,100 (the maximum exclusion for 2012) by the fraction 234/366 to find your maximum exclusion for 2012 ($60,802). Free online tax extension form You figure the maximum exclusion for 2013 in the opposite manner. Free online tax extension form Beginning with your last full day, September 30, 2013, count backward 330 full days. Free online tax extension form Do not count the 16 days you spent in the United States. Free online tax extension form That day, October 20, 2012, is the first day of a 12-month period. Free online tax extension form Count forward 12 months from October 20, 2012, to find the last day of this 12-month period, October 19, 2013. Free online tax extension form This 12-month period runs from October 20, 2012, through October 19, 2013. Free online tax extension form Count the total days during 2013 that fall within this 12-month period. Free online tax extension form This is 292 days (January 1, 2013 – October 19, 2013). Free online tax extension form Multiply $97,600, the maximum limit, by the fraction 292/365 to find your maximum exclusion for 2013 ($78,080). Free online tax extension form Choosing the Exclusion The foreign earned income exclusion is voluntary. Free online tax extension form You can choose the exclusion by completing the appropriate parts of Form 2555. Free online tax extension form When You Can Choose the Exclusion Your initial choice of the exclusion on Form 2555 or Form 2555-EZ generally must be made with one of the following returns. Free online tax extension form A return filed by the due date (including any extensions). Free online tax extension form A return amending a timely-filed return. Free online tax extension form Amended returns generally must be filed by the later of 3 years after the filing date of the original return or 2 years after the tax is paid. Free online tax extension form A return filed within 1 year from the original due date of the return (determined without regard to any extensions). Free online tax extension form Filing after the above periods. Free online tax extension form   You can choose the exclusion on a return filed after the periods described above if you owe no federal income tax after taking into account the exclusion. Free online tax extension form If you owe federal income tax after taking into account the exclusion, you can choose the exclusion on a return filed after the periods described earlier if you file before the IRS discovers that you failed to choose the exclusion. Free online tax extension form Whether or not you owe federal income tax after taking the exclusion into account, if you file your return after the periods described earlier, you must type or legibly print at the top of the first page of the Form 1040 “Filed pursuant to section 1. Free online tax extension form 911-7(a)(2)(i)(D). Free online tax extension form ” If you owe federal income tax after taking into account the foreign earned income exclusion and the IRS discovered that you failed to choose the exclusion, you may still be able to choose the exclusion. Free online tax extension form You must request a private letter ruling under Income Tax Regulation 301. Free online tax extension form 9100-3 and Revenue Procedure 2013-1, 2013-1 I. Free online tax extension form R. Free online tax extension form B. Free online tax extension form 1, available at www. Free online tax extension form irs. Free online tax extension form gov/irb/2013-01_IRB/ar06. Free online tax extension form html. Free online tax extension form Effect of Choosing the Exclusion Once you choose to exclude your foreign earned income, that choice remains in effect for that year and all later years unless you revoke it. Free online tax extension form Foreign tax credit or deduction. Free online tax extension form  
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What is the simplest form to use to file my taxes?

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Information You Will Need:

  • All income documents
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  • Federal income tax withheld

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Page Last Reviewed or Updated: 14-Feb-2014

The Free Online Tax Extension Form

Free online tax extension form Index Symbols 403(b) plans Defined, Tax-sheltered annuity plan. Free online tax extension form Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Free online tax extension form Simplified Method to be used, Who must use the Simplified Method. Free online tax extension form 5% owners, 5% owners. Free online tax extension form A Age 70, Age 70½. Free online tax extension form Alimony (see Qualified domestic relations orders (QDROs)) Annuities 5% rate on early distributions, 5% rate on certain early distributions from deferred annuity contracts. Free online tax extension form Defined, Annuity. Free online tax extension form Fixed-period, Fixed-period annuities. Free online tax extension form , Fixed-period annuity. Free online tax extension form Guaranteed payments, Guaranteed payments. Free online tax extension form Joint and survivor annuities, Joint and survivor annuities. 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Free online tax extension form Distribution on or after, Distribution On or After Annuity Starting Date Transfers of contracts, Transfers of Annuity Contracts Types of, Types of pensions and annuities. Free online tax extension form Variable annuities, Variable annuities. Free online tax extension form , Variable Annuities, Death benefits. Free online tax extension form Assistance (see Tax help) B Beneficiaries, Survivors and Beneficiaries C Capital gains Lump-sum distributions, Capital Gain Treatment Cash withdrawals (see Nonperiodic payments) Child support (see Qualified domestic relations orders (QDROs)) Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Free online tax extension form Costs Investment in the contract, Cost (Investment in the Contract) Lump-sum distribution, determination for, Cost. Free online tax extension form D Death benefits, Death benefits. Free online tax extension form Death of employee, Distributions after the employee's death. Free online tax extension form , Survivors of employees. Free online tax extension form Death of retiree, Survivors of retirees. Free online tax extension form Deductible voluntary employee contributions, Deductible voluntary employee contributions. Free online tax extension form Defined contribution plans, Defined contribution plan. Free online tax extension form Designated Roth accounts Costs, Designated Roth accounts. Free online tax extension form Defined, Designated Roth account. Free online tax extension form Qualified distributions, Designated Roth accounts. Free online tax extension form Rollovers, Designated Roth accounts. Free online tax extension form Disability pensions, Disability pensions. Free online tax extension form , Disability Pensions Distributions, Examples (see also Rollovers) Beginning date for, Required beginning date. 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Free online tax extension form savings bonds. Free online tax extension form Dividends, Taxation of Nonperiodic Payments E Early withdrawal from deferred interest account Penalty tax on, Payment to you option. Free online tax extension form , Tax on Early Distributions Employer securities, distributions of, Distributions of employer securities. Free online tax extension form Estate tax, Reduction for federal estate tax. Free online tax extension form Deduction, Estate tax deduction. Free online tax extension form Estimated tax, Estimated tax. Free online tax extension form Excess accumulation, tax on, Recapture tax for changes in distribution method under equal payment exception. Free online tax extension form Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions. Free online tax extension form F Figuring taxable amount, Figuring the Taxable Amount, Distribution of U. Free online tax extension form S. Free online tax extension form savings bonds. Free online tax extension form Fixed-period annuities, Fixed-period annuities. Free online tax extension form , Fixed-period annuity. Free online tax extension form Foreign employment contributions, Foreign employment contributions. Free online tax extension form Form 4972, Lump-Sum Distributions W-4P, Choosing no withholding. Free online tax extension form Form 1040/1040A Rollovers, How to report. Free online tax extension form Form 1040X Changing your mind on lump-sum treatment, Changing your mind. Free online tax extension form Form 1099-INT U. Free online tax extension form S. Free online tax extension form savings bonds distributions, Distribution of U. Free online tax extension form S. Free online tax extension form savings bonds. Free online tax extension form Form 1099-R 10-year tax option for lump-sum distribution, 10-Year Tax Option Corrected form, Introduction Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Free online tax extension form Exceptions to tax, Exceptions to tax. Free online tax extension form Investment in the contract, Cost (Investment in the Contract) Loan treated as distribution from plan, Reporting by plan. Free online tax extension form Rollovers, How to report. Free online tax extension form Tax-free exchanges, Tax-free exchange reported on Form 1099-R. Free online tax extension form Form 4972 10-year tax option for lump-sum distribution, 10-Year Tax Option Lump-sum distributions, Lump-Sum Distributions, Electing optional lump-sum treatment. Free online tax extension form Form 5329 Recapture tax, Recapture tax for changes in distribution method under equal payment exception. 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Free online tax extension form H Help (see Tax help) Home purchase Loans from qualified plans for, Exception for qualified plan, 403(b) plan, and government plan loans. Free online tax extension form I In-plan Roth rollovers, In-plan Roth rollovers. Free online tax extension form Individual retirement accounts Minimum distributions from, Minimum distributions from an individual account plan. Free online tax extension form Rollovers, Rollovers (see also Rollovers) Interest deduction Denial on loan from plan, Denial of interest deduction. Free online tax extension form J Joint and survivor annuities, Joint and survivor annuities. Free online tax extension form L Loans treated as distributions, Loans Treated as Distributions Local government employees Section 457 plans, Section 457 Deferred Compensation Plans Losses Lump-sum distribution, Losses. Free online tax extension form Lump-sum distributions, Distributions of employer securities. Free online tax extension form , Lump-Sum Distributions, Examples 10-year tax option, 10-Year Tax Option Capital gain treatment, Capital Gain Treatment Defined, Lump-Sum Distributions Election of, Changing your mind. Free online tax extension form Form 4972, Lump-Sum Distributions M Minimum required distributions, Recapture tax for changes in distribution method under equal payment exception. Free online tax extension form Missing children, photographs of, Reminders Multiple annuitants, Multiple annuitants. Free online tax extension form Multiple-lives annuities, Multiple-lives annuity. Free online tax extension form N Net Investment Income Tax, Net investment income tax. Free online tax extension form , Distribution Before Annuity Starting Date From a Nonqualified Plan Net unrealized appreciation (NUA), Net unrealized appreciation (NUA). Free online tax extension form Deferring tax on, Distributions of employer securities. Free online tax extension form Nonperiodic payments Loan treated as, Loans Treated as Distributions Taxation of, Taxation of Nonperiodic Payments Nonqualified plans Distribution before annuity start date, Distribution Before Annuity Starting Date From a Nonqualified Plan General Rule to be used, Who must use the General Rule. Free online tax extension form Loans treated as distributions from, Effect on investment in the contract. Free online tax extension form Nonresident aliens Railroad retirement, Nonresident aliens. Free online tax extension form P Partial rollovers, Partial rollovers. Free online tax extension form Partly taxable payments, Partly Taxable Payments Penalty taxes Early distributions, Tax on Early Distributions Excess accumulation, Tax on Excess Accumulation Pensions Defined, Pension. Free online tax extension form Disability pensions, Disability pensions. Free online tax extension form , Disability Pensions Types of, Types of pensions and annuities. Free online tax extension form Periodic payments Taxation of, Taxation of Periodic Payments Withholding tax, Periodic payments. Free online tax extension form Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers Public school employees Tax-sheltered annuity plans for (see 403(b) plans) Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO). Free online tax extension form , Qualified domestic relations order (QDRO). Free online tax extension form Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order. Free online tax extension form Qualified employee annuities Defined, Qualified employee annuity. Free online tax extension form Simplified Method to be used, Who must use the Simplified Method. Free online tax extension form Qualified employee plans Defined, Qualified employee plan. Free online tax extension form Simplified Method to be used, Who must use the Simplified Method. Free online tax extension form Qualified plans, Who must use the General Rule. Free online tax extension form (see also specific type of plan ) Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan General Rule, Who must use the General Rule. Free online tax extension form Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Free online tax extension form Rollovers, Qualified retirement plan. Free online tax extension form Qualified settlement income Exxon Valdez litigation settlement, Qualified settlement income. Free online tax extension form R Railroad retirement benefits, Railroad Retirement Benefits, Repayment of benefits received in an earlier year. Free online tax extension form Taxability of, Withholding Tax and Estimated Tax Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Free online tax extension form Reemployment, Reemployment. Free online tax extension form Related employers and related plans, Related employers and related plans. Free online tax extension form Repayment of loan within 5 years, Exception for qualified plan, 403(b) plan, and government plan loans. Free online tax extension form Required beginning date, Required beginning date. Free online tax extension form Required distributions, minimum, Recapture tax for changes in distribution method under equal payment exception. Free online tax extension form Retirement bonds, Retirement bonds. Free online tax extension form Rollovers, Rollovers, Choosing the right option. Free online tax extension form 20% tax rate on distribution, Eligible rollover distribution. Free online tax extension form Comparison of direct payment vs. Free online tax extension form direct rollover (Table 1), Choosing the right option. Free online tax extension form Direct rollover to another qualified plan, Eligible rollover distribution. Free online tax extension form , Direct rollover option. Free online tax extension form In-plan Roth, In-plan Roth rollovers. Free online tax extension form Nonspouse beneficiary, Rollovers by nonspouse beneficiary. Free online tax extension form Nontaxable amounts, Rollover of nontaxable amounts. Free online tax extension form Notice to recipients of eligible rollover distribution, Written explanation to recipients. Free online tax extension form Property and cash distributed, Property and cash distributed. Free online tax extension form Roth IRAs, Rollovers to Roth IRAs. Free online tax extension form Substitution of other property, Rollovers of property. Free online tax extension form Surviving spouse making, Rollover by surviving spouse. Free online tax extension form S Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans Securities of employer, distributions of, Distributions of employer securities. Free online tax extension form Self-employed persons' rollovers, Rollovers Simplified Method, Partly Taxable Payments, Simplified Method Death of retiree under, Survivors of retirees. Free online tax extension form How to use, How to use the Simplified Method. Free online tax extension form Investment in the contract, determination of, Cost (Investment in the Contract) Not allowed, Who cannot use the Simplified Method. Free online tax extension form Single-sum in connection with start of payments, Single-sum in connection with the start of annuity payments. Free online tax extension form Single-life annuities, Annuities for a single life. Free online tax extension form , Single-life annuity. Free online tax extension form Social security, tax on, Withholding Tax and Estimated Tax State employees Section 457 plans, Section 457 Deferred Compensation Plans State insurer delinquency proceedings, State insurer delinquency proceedings. Free online tax extension form Surviving spouse Distribution rules for, Distributions after the employee's death. Free online tax extension form Rollovers by, Rollover by surviving spouse. Free online tax extension form T Tables Comparison of direct payment vs. Free online tax extension form direct rollover (Table 1), Choosing the right option. Free online tax extension form Tax help, How To Get Tax Help Tax-free exchanges, Tax-free exchange. Free online tax extension form Ten percent tax for early withdrawal, Payment to you option. Free online tax extension form , Tax on Early Distributions Ten-year tax option, 10-Year Tax Option Time for making rollover, Time for making rollover. Free online tax extension form Transfers of annuity contracts, Transfers of Annuity Contracts TTY/TDD information, How To Get Tax Help U U. Free online tax extension form S. Free online tax extension form savings bonds Distribution of, Distribution of U. Free online tax extension form S. Free online tax extension form savings bonds. Free online tax extension form V Variable annuities, Variable annuities. Free online tax extension form , Variable Annuities Voluntary employee contributions, Deductible voluntary employee contributions. Free online tax extension form W Withdrawals, Withdrawals. Free online tax extension form Employees withdrawing contributions, Plans that permitted withdrawal of employee contributions. Free online tax extension form Withholding, Withholding Tax and Estimated Tax 10% rate used, Nonperiodic distributions. Free online tax extension form 20% of eligible rollover, Withholding requirements. Free online tax extension form , Payment to you option. 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