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How Do You Amend A Tax Return

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How Do You Amend A Tax Return

How do you amend a tax return 4. How do you amend a tax return   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. How do you amend a tax return S. How do you amend a tax return 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. How do you amend a tax return Useful Items - You may want to see: Publication 519 U. How do you amend a tax return S. How do you amend a tax return Tax Guide for Aliens 570 Tax Guide for Individuals With Income from U. How do you amend a tax return S. How do you amend a tax return Possessions 596 Earned Income Credit (EIC) Form (and Instructions) 1040X Amended U. How do you amend a tax return S. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return If you are a U. How do you amend a tax return S. How do you amend a tax return citizen or a resident alien of the United States and you live abroad, you are taxed on your worldwide income. How do you amend a tax return However, you may qualify to exclude from income up to $97,600 of your foreign earnings. How do you amend a tax return In addition, you can exclude or deduct certain foreign housing amounts. How do you amend a tax return See Foreign Earned Income Exclusion and Foreign Housing Exclusion and Deduction, later. How do you amend a tax return You also may be entitled to exclude from income the value of meals and lodging provided to you by your employer. How do you amend a tax return See Exclusion of Meals and Lodging, later. How do you amend a tax return 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. How do you amend a tax return Your tax home must be in a foreign country. How do you amend a tax return You must have foreign earned income. How do you amend a tax return You must be one of the following. How do you amend a tax return A U. How do you amend a tax return S. How do you amend a tax return citizen who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. How do you amend a tax return A U. How do you amend a tax return S. How do you amend a tax return 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. How do you amend a tax return A U. How do you amend a tax return S. How do you amend a tax return citizen or a U. How do you amend a tax return S. How do you amend a tax return 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. How do you amend a tax return See Publication 519 to find out if you are a U. How do you amend a tax return S. How do you amend a tax return resident alien for tax purposes and whether you keep that alien status when you temporarily work abroad. How do you amend a tax return If you are a nonresident alien married to a U. How do you amend a tax return S. How do you amend a tax return 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. How do you amend a tax return For information on making the choice, see the discussion in chapter 1 under Nonresident Alien Spouse Treated as a Resident . How do you amend a tax return Waiver of minimum time requirements. How do you amend a tax return   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. How do you amend a tax return This is fully explained under Waiver of Time Requirements , later. How do you amend a tax return   See Figure 4-A and information in this chapter to determine if you are eligible to claim either exclusion or the deduction. How do you amend a tax return 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. How do you amend a tax return Bona fide residence and physical presence are explained later. How do you amend a tax return 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. How do you amend a tax return Your tax home is the place where you are permanently or indefinitely engaged to work as an employee or self-employed individual. How do you amend a tax return Having a “tax home” in a given location does not necessarily mean that the given location is your residence or domicile for tax purposes. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return However, your abode is not necessarily in the United States while you are temporarily in the United States. How do you amend a tax return 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. How do you amend a tax return “Abode” has been variously defined as one's home, habitation, residence, domicile, or place of dwelling. How do you amend a tax return It does not mean your principal place of business. How do you amend a tax return “Abode” has a domestic rather than a vocational meaning and does not mean the same as “tax home. How do you amend a tax return ” The location of your abode often will depend on where you maintain your economic, family, and personal ties. How do you amend a tax return Example 1. How do you amend a tax return 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. How do you amend a tax return You return to your family residence in the United States during your off periods. How do you amend a tax return You are considered to have an abode in the United States and do not satisfy the tax home test in the foreign country. How do you amend a tax return You cannot claim either of the exclusions or the housing deduction. How do you amend a tax return Example 2. How do you amend a tax return For several years, you were a marketing executive with a producer of machine tools in Toledo, Ohio. How do you amend a tax return 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. How do you amend a tax return Before you left, you distributed business cards showing your business and home addresses in London. How do you amend a tax return You kept ownership of your home in Toledo but rented it to another family. How do you amend a tax return You placed your car in storage. How do you amend a tax return In November of last year, you moved your spouse, children, furniture, and family pets to a home your employer rented for you in London. How do you amend a tax return Shortly after moving, you leased a car and you and your spouse got British driving licenses. How do you amend a tax return Your entire family got library cards for the local public library. How do you amend a tax return You and your spouse opened bank accounts with a London bank and secured consumer credit. How do you amend a tax return 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. How do you amend a tax return Your abode is in London for the time you live there. How do you amend a tax return You satisfy the tax home test in the foreign country. How do you amend a tax return Please click here for the text description of the image. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return If you expect it to last for more than 1 year, it is indefinite. How do you amend a tax return 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. How do you amend a tax return Once your expectation changes, it is indefinite. How do you amend a tax return 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. How do you amend a tax return A foreign country includes any territory under the sovereignty of a government other than that of the United States. How do you amend a tax return The term “foreign country” includes the country's airspace and territorial waters, but not international waters and the airspace above them. How do you amend a tax return 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. How do you amend a tax return The term “foreign country” does not include Antarctica or U. How do you amend a tax return S. How do you amend a tax return possessions such as Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, the U. How do you amend a tax return S. How do you amend a tax return Virgin Islands, and Johnston Island. How do you amend a tax return 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. How do you amend a tax return American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residence or presence in a U. How do you amend a tax return S. How do you amend a tax return possession does not qualify you for the foreign earned income exclusion. How do you amend a tax return You may, however, qualify for an exclusion of your possession income on your U. How do you amend a tax return S. How do you amend a tax return return. How do you amend a tax return American Samoa. How do you amend a tax return   There is a possession exclusion available to individuals who are bona fide residents of American Samoa for the entire tax year. How do you amend a tax return Gross income from sources within American Samoa may be eligible for this exclusion. How do you amend a tax return Income that is effectively connected with the conduct of a trade or business within American Samoa also may be eligible for this exclusion. How do you amend a tax return Use Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, to figure the exclusion. How do you amend a tax return Guam and the Commonwealth of the Northern Mariana Islands. How do you amend a tax return   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. How do you amend a tax return   For more information, see Publication 570. How do you amend a tax return Puerto Rico and U. How do you amend a tax return S. How do you amend a tax return Virgin Islands Residents of Puerto Rico and the U. How do you amend a tax return S. How do you amend a tax return Virgin Islands cannot claim the foreign earned income exclusion or the foreign housing exclusion. How do you amend a tax return Puerto Rico. How do you amend a tax return   Generally, if you are a U. How do you amend a tax return S. How do you amend a tax return citizen who is a bona fide resident of Puerto Rico for the entire tax year, you are not subject to U. How do you amend a tax return S. How do you amend a tax return tax on income from Puerto Rican sources. How do you amend a tax return This does not include amounts paid for services performed as an employee of the United States. How do you amend a tax return However, you are subject to U. How do you amend a tax return S. How do you amend a tax return tax on your income from sources outside Puerto Rico. How do you amend a tax return In figuring your U. How do you amend a tax return S. How do you amend a tax return tax, you cannot deduct expenses allocable to income not subject to tax. How do you amend a tax return 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. How do you amend a tax return You can use the bona fide residence test to qualify for the exclusions and the deduction only if you are either: A U. How do you amend a tax return S. How do you amend a tax return citizen, or A U. How do you amend a tax return S. How do you amend a tax return resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect. How do you amend a tax return You do not automatically acquire bona fide resident status merely by living in a foreign country or countries for 1 year. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return Bona fide residence. How do you amend a tax return   To meet the bona fide residence test, you must have established a bona fide residence in a foreign country. How do you amend a tax return   Your bona fide residence is not necessarily the same as your domicile. How do you amend a tax return Your domicile is your permanent home, the place to which you always return or intend to return. How do you amend a tax return Example. How do you amend a tax return You could have your domicile in Cleveland, Ohio, and a bona fide residence in Edinburgh, Scotland, if you intend to return eventually to Cleveland. How do you amend a tax return The fact that you go to Scotland does not automatically make Scotland your bona fide residence. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return You are clearly not a resident of Scotland in the first instance. How do you amend a tax return However, in the second, you are a resident because your stay in Scotland appears to be permanent. How do you amend a tax return 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. How do you amend a tax return Determination. How do you amend a tax return   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. How do you amend a tax return   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. How do you amend a tax return 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. How do you amend a tax return IRS cannot make this determination until you file Form 2555. How do you amend a tax return Statement to foreign authorities. How do you amend a tax return   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. How do you amend a tax return Special agreements and treaties. How do you amend a tax return   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. How do you amend a tax return 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. How do you amend a tax return Example 1. How do you amend a tax return You are a U. How do you amend a tax return S. How do you amend a tax return citizen employed in the United Kingdom by a U. How do you amend a tax return S. How do you amend a tax return employer under contract with the U. How do you amend a tax return S. How do you amend a tax return Armed Forces. How do you amend a tax return You are not subject to the North Atlantic Treaty Status of Forces Agreement. How do you amend a tax return You may be a bona fide resident of the United Kingdom. How do you amend a tax return Example 2. How do you amend a tax return You are a U. How do you amend a tax return S. How do you amend a tax return 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. How do you amend a tax return You are not a bona fide resident of the United Kingdom. How do you amend a tax return Example 3. How do you amend a tax return You are a U. How do you amend a tax return S. How do you amend a tax return citizen employed in Japan by a U. How do you amend a tax return S. How do you amend a tax return employer under contract with the U. How do you amend a tax return S. How do you amend a tax return Armed Forces. How do you amend a tax return You are subject to the agreement of the Treaty of Mutual Cooperation and Security between the United States and Japan. How do you amend a tax return Being subject to the agreement does not make you a bona fide resident of Japan. How do you amend a tax return Example 4. How do you amend a tax return You are a U. How do you amend a tax return S. How do you amend a tax return citizen employed as an “official” by the United Nations in Switzerland. How do you amend a tax return You are exempt from Swiss taxation on the salary or wages paid to you by the United Nations. How do you amend a tax return This does not prevent you from being a bona fide resident of Switzerland. How do you amend a tax return Effect of voting by absentee ballot. How do you amend a tax return   If you are a U. How do you amend a tax return S. How do you amend a tax return 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. How do you amend a tax return   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. How do you amend a tax return Uninterrupted period including entire tax year. How do you amend a tax return   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. How do you amend a tax return An entire tax year is from January 1 through December 31 for taxpayers who file their income tax returns on a calendar year basis. How do you amend a tax return   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. How do you amend a tax return 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. How do you amend a tax return Example 1. How do you amend a tax return You arrived with your family in Lisbon, Portugal, on November 1, 2011. How do you amend a tax return Your assignment is indefinite, and you intend to live there with your family until your company sends you to a new post. How do you amend a tax return You immediately established residence there. How do you amend a tax return You spent April of 2012 at a business conference in the United States. How do you amend a tax return Your family stayed in Lisbon. How do you amend a tax return Immediately following the conference, you returned to Lisbon and continued living there. How do you amend a tax return 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. How do you amend a tax return Example 2. How do you amend a tax return Assume the same facts as in Example 1, except that you transferred back to the United States on December 13, 2012. How do you amend a tax return 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. How do you amend a tax return You may, however, qualify for the foreign earned income exclusion or the housing exclusion or deduction under the physical presence test (discussed later). How do you amend a tax return Bona fide resident for part of a year. How do you amend a tax return   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. How do you amend a tax return Your period of bona fide residence can include an entire tax year plus parts of 2 other tax years. How do you amend a tax return Example. How do you amend a tax return You were a bona fide resident of Singapore from March 1, 2011, through September 14, 2013. How do you amend a tax return On September 15, 2013, you returned to the United States. How do you amend a tax return 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. How do you amend a tax return Reassignment. How do you amend a tax return   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. How do you amend a tax return Example 1. How do you amend a tax return You were a resident of Pakistan from October 1, 2012, through November 30, 2013. How do you amend a tax return On December 1, 2013, you and your family returned to the United States to wait for an assignment to another foreign country. How do you amend a tax return Your household goods also were returned to the United States. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return You may, however, qualify for the foreign earned income exclusion or the housing exclusion or deduction under the physical presence test, discussed later. How do you amend a tax return Example 2. How do you amend a tax return 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. How do you amend a tax return On December 1, 2013, you and your family returned to the United States for a month's vacation. How do you amend a tax return On January 2, 2014, you arrived in Turkey for your new assignment. How do you amend a tax return Because you did not interrupt your bona fide residence abroad, you meet the bona fide residence test. How do you amend a tax return 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. How do you amend a tax return The 330 days do not have to be consecutive. How do you amend a tax return Any U. How do you amend a tax return S. How do you amend a tax return citizen or resident alien can use the physical presence test to qualify for the exclusions and the deduction. How do you amend a tax return The physical presence test is based only on how long you stay in a foreign country or countries. How do you amend a tax return 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. How do you amend a tax return 330 full days. How do you amend a tax return   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. How do you amend a tax return You can count days you spent abroad for any reason. How do you amend a tax return You do not have to be in a foreign country only for employment purposes. How do you amend a tax return You can be on vacation. How do you amend a tax return   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. How do you amend a tax return Exception. How do you amend a tax return   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. How do you amend a tax return See Waiver of Time Requirements, later. How do you amend a tax return Full day. How do you amend a tax return   A full day is a period of 24 consecutive hours, beginning at midnight. How do you amend a tax return Travel. How do you amend a tax return    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. How do you amend a tax return Example. How do you amend a tax return You leave the United States for France by air on June 10. How do you amend a tax return You arrive in France at 9:00 a. How do you amend a tax return m. How do you amend a tax return on June 11. How do you amend a tax return Your first full day of physical presence in France is June 12. How do you amend a tax return Passing over foreign country. How do you amend a tax return   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. How do you amend a tax return Example. How do you amend a tax return You leave the United States by air at 9:30 a. How do you amend a tax return m. How do you amend a tax return on June 10 to travel to Kenya. How do you amend a tax return You pass over western Africa at 11:00 p. How do you amend a tax return m. How do you amend a tax return on June 10 and arrive in Kenya at 12:30 a. How do you amend a tax return m. How do you amend a tax return on June 11. How do you amend a tax return Your first full day in a foreign country is June 11. How do you amend a tax return Change of location. How do you amend a tax return   You can move about from one place to another in a foreign country or to another foreign country without losing full days. How do you amend a tax return 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. How do you amend a tax return Example 1. How do you amend a tax return You leave Ireland by air at 11:00 p. How do you amend a tax return m. How do you amend a tax return on July 6 and arrive in Sweden at 5:00 a. How do you amend a tax return m. How do you amend a tax return on July 7. How do you amend a tax return Your trip takes less than 24 hours and you lose no full days. How do you amend a tax return Example 2. How do you amend a tax return You leave Norway by ship at 10:00 p. How do you amend a tax return m. How do you amend a tax return on July 6 and arrive in Portugal at 6:00 a. How do you amend a tax return m. How do you amend a tax return on July 8. How do you amend a tax return 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. How do you amend a tax return If you remain in Portugal, your next full day in a foreign country is July 9. How do you amend a tax return In United States while in transit. How do you amend a tax return   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. How do you amend a tax return You are treated as traveling over areas not within any foreign country. How do you amend a tax return    Please click here for the text description of the image. How do you amend a tax return Figure 4-B How to figure the 12-month period. How do you amend a tax return   There are four rules you should know when figuring the 12-month period. How do you amend a tax return Your 12-month period can begin with any day of the month. How do you amend a tax return It ends the day before the same calendar day, 12 months later. How do you amend a tax return Your 12-month period must be made up of consecutive months. How do you amend a tax return Any 12-month period can be used if the 330 days in a foreign country fall within that period. How do you amend a tax return 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. How do you amend a tax return You can choose the 12-month period that gives you the greatest exclusion. How do you amend a tax return In determining whether the 12-month period falls within a longer stay in the foreign country, 12-month periods can overlap one another. How do you amend a tax return Example 1. How do you amend a tax return You are a construction worker who works on and off in a foreign country over a 20-month period. How do you amend a tax return 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. How do you amend a tax return Example 2. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return By overlapping the 12-month periods in this way, you meet the physical presence test for the whole 20-month period. How do you amend a tax return See Figure 4-B, on the previous page. How do you amend a tax return Waiver of Time Requirements Both the bona fide residence test and the physical presence test contain minimum time requirements. How do you amend a tax return 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. How do you amend a tax return You must be able to show that you reasonably could have expected to meet the minimum time requirements if not for the adverse conditions. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return U. How do you amend a tax return S. How do you amend a tax return Travel Restrictions If you are present in a foreign country in violation of U. How do you amend a tax return S. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return For 2013, the only country to which travel restrictions applied was Cuba. How do you amend a tax return The restrictions applied for the entire year. How do you amend a tax return However, individuals working at the U. How do you amend a tax return S. How do you amend a tax return Naval Base at Guantanamo Bay in Cuba are not in violation of U. How do you amend a tax return S. How do you amend a tax return law. How do you amend a tax return Personal service income earned by individuals at the base is eligible for the foreign earned income exclusion provided the other requirements are met. How do you amend a tax return 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. How do you amend a tax return Foreign earned income generally is income you receive for services you perform during a period in which you meet both of the following requirements. How do you amend a tax return Your tax home is in a foreign country. How do you amend a tax return You meet either the bona fide residence test or the physical presence test. How do you amend a tax return To determine whether your tax home is in a foreign country, see Tax Home in Foreign Country, earlier. How do you amend a tax return 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. How do you amend a tax return Foreign earned income does not include the following amounts. How do you amend a tax return 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. How do you amend a tax return Pension or annuity payments you receive, including social security benefits (see Pensions and annuities, later). How do you amend a tax return Pay you receive as an employee of the U. How do you amend a tax return S. How do you amend a tax return Government. How do you amend a tax return (See U. How do you amend a tax return S. How do you amend a tax return Government Employees, later. How do you amend a tax return ) Amounts you include in your income because of your employer's contributions to a nonexempt employee trust or to a nonqualified annuity contract. How do you amend a tax return 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. How do you amend a tax return Payments you receive after the end of the tax year following the tax year in which you performed the services that earned the income. How do you amend a tax return Earned income. How do you amend a tax return   This is pay for personal services performed, such as wages, salaries, or professional fees. How do you amend a tax return The list that follows classifies many types of income into three categories. How do you amend a tax return The column headed Variable Income lists income that may fall into either the earned income category, the unearned income category, or partly into both. How do you amend a tax return For more information on earned and unearned income, see Earned and Unearned Income, later. How do you amend a tax return 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. How do you amend a tax return Noncash income. How do you amend a tax return   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. How do you amend a tax return Allowances or reimbursements. How do you amend a tax return   Earned income includes allowances or reimbursements you receive, such as the following amounts. How do you amend a tax return    Cost-of-living allowances. How do you amend a tax return Overseas differential. How do you amend a tax return Family allowance. How do you amend a tax return Reimbursement for education or education allowance. How do you amend a tax return Home leave allowance. How do you amend a tax return Quarters allowance. How do you amend a tax return Reimbursement for moving or moving allowance (unless excluded from income as discussed later in Reimbursement of employee expenses under Earned and Unearned Income). How do you amend a tax return Source of Earned Income The source of your earned income is the place where you perform the services for which you received the income. How do you amend a tax return Foreign earned income is income you receive for working in a foreign country. How do you amend a tax return Where or how you are paid has no effect on the source of the income. How do you amend a tax return 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. How do you amend a tax return Example. How do you amend a tax return You are a U. How do you amend a tax return S. How do you amend a tax return citizen, a bona fide resident of Canada, and working as a mining engineer. How do you amend a tax return Your salary is $76,800 per year. How do you amend a tax return You also receive a $6,000 cost-of-living allowance, and a $6,000 education allowance. How do you amend a tax return Your employment contract did not indicate that you were entitled to these allowances only while outside the United States. How do you amend a tax return Your total income is $88,800. How do you amend a tax return You work a 5-day week, Monday through Friday. How do you amend a tax return After subtracting your vacation, you have a total of 240 workdays in the year. How do you amend a tax return You worked in the United States during the year for 6 weeks (30 workdays). How do you amend a tax return The following shows how to figure the part of your income that is for work done in Canada during the year. How do you amend a tax return   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. How do you amend a tax return Earned and Unearned Income Earned income was defined earlier as pay for personal services performed. How do you amend a tax return Some types of income are not easily identified as earned or unearned income. How do you amend a tax return Some of these types of income are further explained here. How do you amend a tax return Income from a sole proprietorship or partnership. How do you amend a tax return   Income from a business in which capital investment is an important part of producing the income may be unearned income. How do you amend a tax return 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. How do you amend a tax return Capital a factor. How do you amend a tax return   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. How do you amend a tax return   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. How do you amend a tax return Because you do not have a net profit, the 30% limit does not apply. How do you amend a tax return Example 1. How do you amend a tax return You are a U. How do you amend a tax return S. How do you amend a tax return citizen and meet the bona fide residence test. How do you amend a tax return You invest in a partnership based in Cameroon that is engaged solely in selling merchandise outside the United States. How do you amend a tax return You perform no services for the partnership. How do you amend a tax return At the end of the tax year, your share of the net profits is $80,000. How do you amend a tax return The entire $80,000 is unearned income. How do you amend a tax return Example 2. How do you amend a tax return Assume that in Example 1 you spend time operating the business. How do you amend a tax return Your share of the net profits is $80,000; 30% of your share of the profits is $24,000. How do you amend a tax return 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. How do you amend a tax return Capital not a factor. How do you amend a tax return   If capital is not an income-producing factor and personal services produce the business income, the 30% rule does not apply. How do you amend a tax return The entire amount of business income is earned income. How do you amend a tax return Example. How do you amend a tax return You and Lou Green are management consultants and operate as equal partners in performing services outside the United States. How do you amend a tax return Because capital is not an income- producing factor, all the income from the partnership is considered earned income. How do you amend a tax return Income from a corporation. How do you amend a tax return   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. How do you amend a tax return Any amount over what is considered a reasonable salary is unearned income. How do you amend a tax return Example 1. How do you amend a tax return You are a U. How do you amend a tax return S. How do you amend a tax return citizen and an officer and stockholder of a corporation in Honduras. How do you amend a tax return You perform no work or service of any kind for the corporation. How do you amend a tax return During the tax year you receive a $10,000 “salary” from the corporation. How do you amend a tax return The $10,000 clearly is not for personal services and is unearned income. How do you amend a tax return Example 2. How do you amend a tax return You are a U. How do you amend a tax return S. How do you amend a tax return citizen and work full time as secretary-treasurer of your corporation. How do you amend a tax return During the tax year you receive $100,000 as salary from the corporation. How do you amend a tax return If $80,000 is a reasonable allowance as pay for the work you did, then $80,000 is earned income. How do you amend a tax return Stock options. How do you amend a tax return   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. How do you amend a tax return   If your gain on the disposition of stock you got by exercising an option is treated as capital gain, your gain is unearned income. How do you amend a tax return   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. How do you amend a tax return 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. How do you amend a tax return Any part of the earned income that is due to work you did outside the United States is foreign earned income. How do you amend a tax return   See Publication 525, Taxable and Nontaxable Income, for a discussion of the treatment of stock options. How do you amend a tax return Pensions and annuities. How do you amend a tax return    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. How do you amend a tax return Royalties. How do you amend a tax return   Royalties from the leasing of oil and mineral lands and patents generally are a form of rent or dividends and are unearned income. How do you amend a tax return   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. How do you amend a tax return Rental income. How do you amend a tax return   Generally, rental income is unearned income. How do you amend a tax return 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. How do you amend a tax return Example. How do you amend a tax return Larry Smith, a U. How do you amend a tax return S. How do you amend a tax return citizen living in Australia, owns and operates a rooming house in Sydney. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return It is all unearned income. How do you amend a tax return Professional fees. How do you amend a tax return   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. How do you amend a tax return Income of an artist. How do you amend a tax return   Income you receive from the sale of paintings you created is earned income. How do you amend a tax return Scholarships and fellowships. How do you amend a tax return   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. How do you amend a tax return 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. How do you amend a tax return    Certain scholarship and fellowship income may be exempt under other provisions. How do you amend a tax return See Publication 970, Tax Benefits for Education, chapter 1. How do you amend a tax return Use of employer's property or facilities. How do you amend a tax return   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. How do you amend a tax return 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. How do you amend a tax return Example. How do you amend a tax return You are privately employed and live in Japan all year. How do you amend a tax return You are paid a salary of $6,000 a month. How do you amend a tax return You live rent-free in a house provided by your employer that has a fair rental value of $3,000 a month. How do you amend a tax return The house is not provided for your employer's convenience. How do you amend a tax return You report on the calendar-year, cash basis. How do you amend a tax return 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. How do you amend a tax return Reimbursement of employee expenses. How do you amend a tax return   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. How do you amend a tax return   The expenses for which you are reimbursed are not considered allocable (related) to your earned income. How do you amend a tax return If expenses and reimbursement are equal, there is nothing to allocate to excluded income. How do you amend a tax return 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. How do you amend a tax return (See chapter 5. How do you amend a tax return ) 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. How do you amend a tax return   These rules do not apply to the following individuals. How do you amend a tax return Straight-commission salespersons. How do you amend a tax return 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. How do you amend a tax return Accountable plan. How do you amend a tax return   An accountable plan is a reimbursement or allowance arrangement that includes all three of the following rules. How do you amend a tax return The expenses covered under the plan must have a business connection. How do you amend a tax return The employee must adequately account to the employer for these expenses within a reasonable period of time. How do you amend a tax return The employee must return any excess reimbursement or allowance within a reasonable period of time. How do you amend a tax return Reimbursement of moving expenses. How do you amend a tax return   Reimbursement of moving expenses may be earned income. How do you amend a tax return 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. How do you amend a tax return This section discusses reimbursements that must be included in earned income. How do you amend a tax return Publication 521, Moving Expenses, discusses additional rules that apply to moving expense deductions and reimbursements. How do you amend a tax return   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. How do you amend a tax return   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. How do you amend a tax return 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. How do you amend a tax return Move from U. How do you amend a tax return S. How do you amend a tax return to foreign country. How do you amend a tax return   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. How do you amend a tax return 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. How do you amend a tax return   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. How do you amend a tax return To figure the amount earned in the year of the move, multiply the reimbursement by a fraction. How do you amend a tax return 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. How do you amend a tax return   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. How do you amend a tax return The part earned in each year is figured as shown in the following example. How do you amend a tax return Example. How do you amend a tax return You are a U. How do you amend a tax return S. How do you amend a tax return citizen working in the United States. How do you amend a tax return You were told in October 2012 that you were being transferred to a foreign country. How do you amend a tax return 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. How do you amend a tax return Your employer reimbursed you $2,000 in January 2013 for the part of the moving expense that you were not allowed to deduct. How do you amend a tax return 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. How do you amend a tax return You figure the part of the reimbursement for services performed in the foreign country in 2012 by multiplying the total reimbursement by a fraction. How do you amend a tax return 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. How do you amend a tax return The remaining part of the reimbursement is for services performed in the foreign country in 2013. How do you amend a tax return This computation is used only to determine when the reimbursement is considered earned. How do you amend a tax return You would include the amount of the reimbursement in income in 2013, the year you received it. How do you amend a tax return Move between foreign countries. How do you amend a tax return   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. How do you amend a tax return Move to U. How do you amend a tax return S. How do you amend a tax return   If you move to the United States, the moving expense reimbursement that you must include in income is generally considered to be U. How do you amend a tax return S. How do you amend a tax return source income. How do you amend a tax return   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. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return   See the discussion under Move from U. How do you amend a tax return S. How do you amend a tax return to foreign country , earlier, to figure the amount of the includible reimbursement considered earned in the year of the move. How do you amend a tax return 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. How do you amend a tax return Example. How do you amend a tax return You are a U. How do you amend a tax return S. How do you amend a tax return citizen employed in a foreign country. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return The fraction is the number of days of foreign residence during the year (90) divided by the number of days in the year (365). How do you amend a tax return The remaining part of the includible reimbursement is for services performed in the foreign country in 2012. How do you amend a tax return You report the amount of the includible reimbursement in 2013, the year you received it. How do you amend a tax return    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. How do you amend a tax return Storage expense reimbursements. How do you amend a tax return   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. How do you amend a tax return U. How do you amend a tax return S. How do you amend a tax return 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. How do you amend a tax return This includes amounts paid from both appropriated and nonappropriated funds. How do you amend a tax return 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. How do you amend a tax return United States Armed Forces exchanges. How do you amend a tax return Commissioned and noncommissioned officers' messes. How do you amend a tax return Armed Forces motion picture services. How do you amend a tax return Kindergartens on foreign Armed Forces installations. How do you amend a tax return Amounts paid by the United States or its agencies to persons who are not their employees may qualify for exclusion or deduction. How do you amend a tax return If you are a U. How do you amend a tax return S. How do you amend a tax return Government employee paid by a U. How do you amend a tax return S. How do you amend a tax return 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. How do you amend a tax return S. How do you amend a tax return Government and does not qualify for exclusion or deduction. How do you amend a tax return If you have questions about whether you are an employee or an independent contractor, get Publication 15-A, Employer's Supplemental Tax Guide. How do you amend a tax return American Institute in Taiwan. How do you amend a tax return   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. How do you amend a tax return If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. How do you amend a tax return S. How do you amend a tax return tax up to the amount that equals tax-exempt allowances received by civilian employees of the U. How do you amend a tax return S. How do you amend a tax return Government. How do you amend a tax return Allowances. How do you amend a tax return   Cost-of-living and foreign-area allowances paid under certain acts of Congress to U. How do you amend a tax return S. How do you amend a tax return 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. How do you amend a tax return Post differentials are wages that must be included in gross income, regardless of the act of Congress under which they are paid. How do you amend a tax return More information. How do you amend a tax return   Publication 516, U. How do you amend a tax return S. How do you amend a tax return Government Civilian Employees Stationed Abroad, has more information for U. How do you amend a tax return S. How do you amend a tax return Government employees abroad. How do you amend a tax return 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. How do you amend a tax return The meals are furnished: On the business premises of your employer, and For the convenience of your employer. How do you amend a tax return The lodging is furnished: On the business premises of your employer, For the convenience of your employer, and As a condition of your employment. How do you amend a tax return 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. How do you amend a tax return Amounts you do not include in income because of these rules are not foreign earned income. How do you amend a tax return If you receive a Form W-2, excludable amounts should not be included in the total reported in box 1 as wages. How do you amend a tax return Family. How do you amend a tax return   Your family, for this purpose, includes only your spouse and your dependents. How do you amend a tax return Lodging. How do you amend a tax return   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. How do you amend a tax return Business premises of employer. How do you amend a tax return   Generally, the business premises of your employer is wherever you work. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return Convenience of employer. How do you amend a tax return   Whether meals or lodging are provided for your employer's convenience must be determined from all the facts and circumstances. How do you amend a tax return 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. How do you amend a tax return   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. How do you amend a tax return Condition of employment. How do you amend a tax return   Lodging is provided as a condition of employment if you must accept the lodging to properly carry out the duties of your job. How do you amend a tax return 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. How do you amend a tax return Foreign camps. How do you amend a tax return   If the lodging is in a camp located in a foreign country, the camp is considered part of your employer's business premises. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return Foreign earned income was defined earlier in this chapter. How do you amend a tax return You also can choose to exclude from your income a foreign housing amount. How do you amend a tax return This is explained later under Foreign Housing Exclusion. How do you amend a tax return If you choose to exclude a foreign housing amount, you must figure the foreign housing exclusion before you figure the foreign earned income exclusion. How do you amend a tax return Your foreign earned income exclusion is limited to your foreign earned income minus your foreign housing exclusion. How do you amend a tax return 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. How do you amend a tax return This includes any expenses, losses, and other normally deductible items allocable to the excluded income. How do you amend a tax return For more information about deductions and credits, see chapter 5 . How do you amend a tax return Limit on Excludable Amount You may be able to exclude up to $97,600 of your foreign earned income in 2013. How do you amend a tax return 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). How do you amend a tax return 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. How do you amend a tax return You do not both need to meet the same test. How do you amend a tax return Together, you and your spouse can exclude as much as $195,200. How do you amend a tax return Paid in year following work. How do you amend a tax return   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. How do you amend a tax return If you report your income on a cash basis, you report the income on your return for the year you receive it. How do you amend a tax return 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. How do you amend a tax return For an exception to this general rule, see Year-end payroll period, later. How do you amend a tax return Example. How do you amend a tax return You were a bona fide resident of Brazil for all of 2012 and 2013. How do you amend a tax return You report your income on the cash basis. How do you amend a tax return In 2012, you were paid $84,200 for work you did in Brazil during that year. How do you amend a tax return You excluded all of the $84,200 from your income in 2012. How do you amend a tax return In 2013, you were paid $117,300 for your work in Brazil. How do you amend a tax return $18,800 was for work you did in 2012 and $98,500 was for work you did in 2013. How do you amend a tax return You can exclude $10,900 of the $18,800 from your income in 2013. How do you amend a tax return This is the $95,100 maximum exclusion in 2012 minus the $84,200 actually excluded that year. How do you amend a tax return 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. How do you amend a tax return You can exclude $97,600 of the $98,500 you were paid for work you did in 2013 from your 2013 income. How do you amend a tax return 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). How do you amend a tax return 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). How do you amend a tax return Year-end payroll period. How do you amend a tax return   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. How do you amend a tax return 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. How do you amend a tax return The period for which the payment is made is a normal payroll period of your employer that regularly applies to you. How do you amend a tax return The payroll period includes the last day of your tax year (December 31 if you figure your taxes on a calendar-year basis). How do you amend a tax return The payroll period is not longer than 16 days. How do you amend a tax return 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. How do you amend a tax return Example. How do you amend a tax return You are paid twice a month. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return Because all of the above conditions are met, the pay you received on January 1, 2013, is considered earned in 2013. How do you amend a tax return Income earned over more than 1 year. How do you amend a tax return   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. How do you amend a tax return For example, a bonus may be based on work you did over several years. How do you amend a tax return You determine the amount of the bonus that is considered earned in a particular year in two steps. How do you amend a tax return Divide the bonus by the number of calendar months in the period when you did the work that resulted in the bonus. How do you amend a tax return Multiply the result of (1) by the number of months you did the work during the year. How do you amend a tax return This is the amount that is subject to the exclusion limit for that tax year. How do you amend a tax return Income received more than 1 year after it was earned. How do you amend a tax return   You cannot exclude income you receive after the end of the year following the year you do the work to earn it. How do you amend a tax return Example. How do you amend a tax return   You were a bona fide resident of Sweden for 2011, 2012, and 2013. How do you amend a tax return You report your income on the cash basis. How do you amend a tax return 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. How do you amend a tax return You excluded all the income on your 2011 and 2012 returns. How do you amend a tax return   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. How do you amend a tax return 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. How do you amend a tax return You must include the $10,000 in income. How do you amend a tax return You can exclude all of the $82,000 received for work you did in 2013. How do you amend a tax return Community income. How do you amend a tax return   The maximum exclusion applies separately to the earnings of spouses. How do you amend a tax return Ignore any community property laws when you figure your limit on the foreign earned income exclusion. How do you amend a tax return Part-year exclusion. How do you amend a tax return   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. How do you amend a tax return 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. How do you amend a tax return   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. How do you amend a tax return 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. How do you amend a tax return Example. How do you amend a tax return 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. How do you amend a tax return You can exclude a maximum of 75/365 of $97,600, or $20,055, of your foreign earned income for 2013. How do you amend a tax return 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. How do you amend a tax return Physical presence test. How do you amend a tax return   Under the physical presence test, a 12-month period can be any period of 12 consecutive months that includes 330 full days. How do you amend a tax return 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. How do you amend a tax return Example. How do you amend a tax return 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. How do you amend a tax return You figure the maximum exclusion for 2012 as follows. How do you amend a tax return Beginning with June 1, 2012, count forward 330 full days. How do you amend a tax return Do not count the 16 days you spent in the United States. How do you amend a tax return The 330th day, May 12, 2013, is the last day of a 12-month period. How do you amend a tax return Count backward 12 months from May 11, 2013, to find the first day of this 12-month period, May 12, 2012. How do you amend a tax return This 12-month period runs from May 12, 2012, through May 11, 2013. How do you amend a tax return Count the total days during 2012 that fall within this 12-month period. How do you amend a tax return This is 234 days (May 12, 2012 – December 31, 2012). How do you amend a tax return Multiply $95,100 (the maximum exclusion for 2012) by the fraction 234/366 to find your maximum exclusion for 2012 ($60,802). How do you amend a tax return You figure the maximum exclusion for 2013 in the opposite manner. How do you amend a tax return Beginning with your last full day, September 30, 2013, count backward 330 full days. How do you amend a tax return Do not count the 16 days you spent in the United States. How do you amend a tax return That day, October 20, 2012, is the first day of a 12-month period. How do you amend a tax return Count forward 12 months from October 20, 2012, to find the last day of this 12-month period, October 19, 2013. How do you amend a tax return This 12-month period runs from October 20, 2012, through October 19, 2013. How do you amend a tax return Count the total days during 2013 that fall within this 12-month period. How do you amend a tax return This is 292 days (January 1, 2013 – October 19, 2013). How do you amend a tax return Multiply $97,600, the maximum limit, by the fraction 292/365 to find your maximum exclusion for 2013 ($78,080). How do you amend a tax return Choosing the Exclusion The foreign earned income exclusion is voluntary. How do you amend a tax return You can choose the exclusion by completing the appropriate parts of Form 2555. How do you amend a tax return 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. How do you amend a tax return A return filed by the due date (including any extensions). How do you amend a tax return A return amending a timely-filed return. How do you amend a tax return 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. How do you amend a tax return A return filed within 1 year from the original due date of the return (determined without regard to any extensions). How do you amend a tax return Filing after the above periods. How do you amend a tax return   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. How do you amend a tax return 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. How do you amend a tax return 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. How do you amend a tax return 911-7(a)(2)(i)(D). How do you amend a tax return ” 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. How do you amend a tax return You must request a private letter ruling under Income Tax Regulation 301. How do you amend a tax return 9100-3 and Revenue Procedure 2013-1, 2013-1 I. How do you amend a tax return R. How do you amend a tax return B. How do you amend a tax return 1, available at www. How do you amend a tax return irs. How do you amend a tax return gov/irb/2013-01_IRB/ar06. How do you amend a tax return html. How do you amend a tax return 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. How do you amend a tax return Foreign tax credit or deduction. How do you amend a tax return  
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The How Do You Amend A Tax Return

How do you amend a tax return 34. How do you amend a tax return   Child Tax Credit Table of Contents Introduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. How do you amend a tax return The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. How do you amend a tax return This chapter explains the following. How do you amend a tax return Who is a qualifying child. How do you amend a tax return The amount of the credit. How do you amend a tax return How to claim the credit. How do you amend a tax return The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. How do you amend a tax return If you have no tax. How do you amend a tax return   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. How do you amend a tax return If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. How do you amend a tax return However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). How do you amend a tax return Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. How do you amend a tax return S. How do you amend a tax return citizen, a U. How do you amend a tax return S. How do you amend a tax return national, or a resident of the United States. How do you amend a tax return If the child was adopted, see Adopted child , later. How do you amend a tax return For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. How do you amend a tax return Example 1. How do you amend a tax return Your son turned 17 on December 30, 2013. How do you amend a tax return He is a citizen of the United States and you claimed him as a dependent on your return. How do you amend a tax return He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. How do you amend a tax return Example 2. How do you amend a tax return Your daughter turned 8 years old in 2013. How do you amend a tax return She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. How do you amend a tax return She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. How do you amend a tax return Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). How do you amend a tax return   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). How do you amend a tax return   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. How do you amend a tax return To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. How do you amend a tax return For more information about the substantial presence test, see Publication 519, U. How do you amend a tax return S. How do you amend a tax return Tax Guide for Aliens. How do you amend a tax return Adopted child. How do you amend a tax return   An adopted child is always treated as your own child. How do you amend a tax return An adopted child includes a child lawfully placed with you for legal adoption. How do you amend a tax return   If you are a U. How do you amend a tax return S. How do you amend a tax return citizen or U. How do you amend a tax return S. How do you amend a tax return national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. How do you amend a tax return Exceptions to time lived with you. How do you amend a tax return   A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. How do you amend a tax return Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. How do you amend a tax return   There are also exceptions for kidnapped children and children of divorced or separated parents. How do you amend a tax return For details, see Residency Test in chapter 3. How do you amend a tax return Qualifying child of more than one person. How do you amend a tax return   A special rule applies if your qualifying child is the qualifying child of more than one person. How do you amend a tax return For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. How do you amend a tax return Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. How do you amend a tax return Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. How do you amend a tax return The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. How do you amend a tax return If this amount is zero, you cannot take this credit because there is no tax to reduce. How do you amend a tax return But you may be able to take the additional child tax credit. How do you amend a tax return See Additional Child Tax Credit , later. How do you amend a tax return Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. How do you amend a tax return Married filing jointly - $110,000. How do you amend a tax return Single, head of household, or qualifying widow(er) - $75,000. How do you amend a tax return Married filing separately - $55,000. How do you amend a tax return Modified AGI. How do you amend a tax return   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. How do you amend a tax return Any amount excluded from income because of the exclusion of income from  Puerto Rico. How do you amend a tax return On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. How do you amend a tax return ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. How do you amend a tax return Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. How do you amend a tax return Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. How do you amend a tax return Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. How do you amend a tax return   If you do not have any of the above, your modified AGI is the same as your AGI. How do you amend a tax return AGI. How do you amend a tax return   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. How do you amend a tax return Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. How do you amend a tax return You cannot claim the child tax credit on Form 1040EZ. How do you amend a tax return You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. How do you amend a tax return If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. How do you amend a tax return To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. How do you amend a tax return If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. How do you amend a tax return If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. How do you amend a tax return Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. How do you amend a tax return The additional child tax credit may give you a refund even if you do not owe any tax. How do you amend a tax return How to claim the additional child tax credit. How do you amend a tax return   To claim the additional child tax credit, follow the steps below. How do you amend a tax return Make sure you figured the amount, if any, of your child tax credit. How do you amend a tax return See Claiming the Credit , earlier. How do you amend a tax return If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. How do you amend a tax return If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. How do you amend a tax return Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. How do you amend a tax return Part I is distinct and separate from Parts II–IV. How do you amend a tax return If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. How do you amend a tax return Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). How do you amend a tax return When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). How do you amend a tax return If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. How do you amend a tax return Parts II–IV Parts II–IV help you figure your additional child tax credit. How do you amend a tax return Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. How do you amend a tax return See How to claim the additional child tax credit , earlier. How do you amend a tax return Prev  Up  Next   Home   More Online Publications