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Irs Income Tax Forms 2010

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Irs Income Tax Forms 2010

Irs income tax forms 2010 Index A Accounting method: Accrual method, Accounting Method Cash method, Accounting Method Assistance (see Tax help) B Business: Expenses, Business Expenses Start-up costs, Business Start-Up Costs Use of car, Car and Truck Expenses Use of home, Business Use of Your Home C Car and truck expenses, Car and Truck Expenses Corporation, Corporations. Irs income tax forms 2010 D Depositing taxes, Depositing Taxes Depreciation, Depreciation E Employer identification number (EIN), Employer Identification Number (EIN) Employment taxes: Defined, Employment Taxes Records to keep, Employment taxes. Irs income tax forms 2010 Estimated tax, Estimated tax. Irs income tax forms 2010 Excise taxes, Excise Taxes F Form: 1099-MISC, Form 1099-MISC. Irs income tax forms 2010 11-C, Form 11-C. Irs income tax forms 2010 1128, Changing your tax year. Irs income tax forms 2010 2290, Form 2290. Irs income tax forms 2010 720, Form 720. Irs income tax forms 2010 730, Form 730. Irs income tax forms 2010 8300, Form 8300. Irs income tax forms 2010 8829, Which form do I file? I-9, Form I-9. Irs income tax forms 2010 SS-4, Applying for an EIN. Irs income tax forms 2010 W-2, Form W-2 Wage Reporting, Form W-2. Irs income tax forms 2010 W-4, Form W-4. Irs income tax forms 2010 W-9, Other payee. Irs income tax forms 2010 FUTA tax, Federal Unemployment (FUTA) Tax H Help (see Tax help) Help from Small Business Administration, Small Business Administration I Identification numbers, Identification Numbers Income tax, Income Tax, Federal Income, Social Security, and Medicare Taxes Information returns, Information Returns Inventories, Accounting Method L Limited liability company, Limited liability company. Irs income tax forms 2010 M Medicare tax, Federal Income, Social Security, and Medicare Taxes More Information (see Tax help) More information (see Tax help) O Office in home, Business Use of Your Home P Partnership, Partnerships. Irs income tax forms 2010 Penalties, Penalties Publications (see Tax help) R Recordkeeping, Recordkeeping Records, how long to keep, How Long To Keep Records S S corporation, S corporations. Irs income tax forms 2010 Self-employment tax, Self-Employment Tax Small Business Administration, Small Business Administration Social security tax, Federal Income, Social Security, and Medicare Taxes Sole proprietorship, Sole proprietorships. Irs income tax forms 2010 Start-up costs, Business Start-Up Costs T Tax help, How to Get More Information Tax year, Tax Year Taxes: Employment, Employment Taxes Estimated, Estimated tax. Irs income tax forms 2010 Excise, Excise Taxes How to deposit, Depositing Taxes Income, Income Tax Self-employment, Self-Employment Tax Unemployment (FUTA), Federal Unemployment (FUTA) Tax Taxpayer Advocate, Taxpayer Advocate Service. Irs income tax forms 2010 TTY/TDD information, How to Get More Information U Unemployment (FUTA) tax, Federal Unemployment (FUTA) Tax Prev  Up     Home   More Online Publications
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The Irs Income Tax Forms 2010

Irs income tax forms 2010 Publication 54 - Additional Material Questions and AnswersThis section answers tax- related questions commonly asked by taxpayers living abroad. Irs income tax forms 2010 1. Irs income tax forms 2010 Filing Requirements—Where, When, and How . Irs income tax forms 2010 1) When are U. Irs income tax forms 2010 S. Irs income tax forms 2010 income tax returns due? . Irs income tax forms 2010 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. Irs income tax forms 2010 How can I secure an extension of time to file my return, when should I file my return, and what forms are required? . Irs income tax forms 2010 3) My entire income qualifies for the foreign earned income exclusion. Irs income tax forms 2010 Must I file a tax return? . Irs income tax forms 2010 4) I was sent abroad by my company in November of last year. Irs income tax forms 2010 I plan to secure an extension of time on Form 2350 to file my tax return for last year because I expect to qualify for the foreign earned income exclusion under the physical presence test. Irs income tax forms 2010 However, if my company recalls me to the United States before the end of the qualifying period and I find I will not qualify for the exclusion, how and when should I file my return? . Irs income tax forms 2010 5) I am a U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizen and have no taxable income from the United States, but I have substantial income from a foreign source. Irs income tax forms 2010 Am I required to file a U. Irs income tax forms 2010 S. Irs income tax forms 2010 income tax return? . Irs income tax forms 2010 6) I am a U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizen who has retired, and I expect to remain in a foreign country. Irs income tax forms 2010 Do I have any further U. Irs income tax forms 2010 S. Irs income tax forms 2010 tax obligations? . Irs income tax forms 2010 7) I have been a bona fide resident of a foreign country for over 5 years. Irs income tax forms 2010 Is it necessary for me to pay estimated tax? . Irs income tax forms 2010 8) Will a check payable in foreign currency be acceptable in payment of my U. Irs income tax forms 2010 S. Irs income tax forms 2010 tax? . Irs income tax forms 2010 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. Irs income tax forms 2010 Must I file a separate Form 2555 (or Form 2555-EZ) with each return? . Irs income tax forms 2010 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? . Irs income tax forms 2010 11) On Form 2350, Application for Extension of Time To File U. Irs income tax forms 2010 S. Irs income tax forms 2010 Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. Irs income tax forms 2010 If I qualify under the bona fide residence test, can I file my return on that basis? . Irs income tax forms 2010 12) I am a U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizen who worked in the United States for 6 months last year. Irs income tax forms 2010 I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. Irs income tax forms 2010 Should I file a return and pay tax on the income earned in the United States during the first 6 months and then, when I qualify, file another return covering the last 6 months of the year? . Irs income tax forms 2010 13) I am a U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizen. Irs income tax forms 2010 I have lived abroad for a number of years and recently realized that I should have been filing U. Irs income tax forms 2010 S. Irs income tax forms 2010 income tax returns. Irs income tax forms 2010 How do I correct this oversight in not having filed returns for these years? . Irs income tax forms 2010 14) In 2008, I qualified to exclude my foreign earned income, but I did not claim this exclusion on the return I filed in 2009. Irs income tax forms 2010 I paid all outstanding taxes with the return. Irs income tax forms 2010 Can I file a claim for refund now? . Irs income tax forms 2010 1) When are U. Irs income tax forms 2010 S. Irs income tax forms 2010 income tax returns due? Generally, for calendar year taxpayers, U. Irs income tax forms 2010 S. Irs income tax forms 2010 income tax returns are due on April 15. Irs income tax forms 2010 If you are a U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizen or resident and both your tax home and your abode are outside the United States and Puerto Rico on the regular due date, an automatic extension is granted to June 15 for filing the return. Irs income tax forms 2010 Interest will be charged on any tax due, as shown on the return, from April 15. Irs income tax forms 2010 a) You should file Form 2350 by the due date of your return to request an extension of time to file. Irs income tax forms 2010 Form 2350 is a special form for those U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizens or residents abroad who expect to qualify for the foreign earned income exclusion or the housing exclusion or deduction under either the bona fide residence test or physical presence test and would like to have an extension of time to delay filing until after they have qualified. Irs income tax forms 2010 b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. Irs income tax forms 2010 c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). Irs income tax forms 2010 Generally, yes. Irs income tax forms 2010 Every U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizen or resident who receives income must file a U. Irs income tax forms 2010 S. Irs income tax forms 2010 income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Irs income tax forms 2010 The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Irs income tax forms 2010 If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Irs income tax forms 2010 Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. Irs income tax forms 2010 You must report your worldwide income on the return. Irs income tax forms 2010 If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. Irs income tax forms 2010 S. Irs income tax forms 2010 income tax. Irs income tax forms 2010 However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Irs income tax forms 2010 Yes. Irs income tax forms 2010 All U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizens and resident aliens are subject to U. Irs income tax forms 2010 S. Irs income tax forms 2010 tax on their worldwide income. Irs income tax forms 2010 If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Irs income tax forms 2010 S. Irs income tax forms 2010 income tax liability for the foreign taxes paid. Irs income tax forms 2010 Form 1116 is used to figure the allowable credit. Irs income tax forms 2010 Your U. Irs income tax forms 2010 S. Irs income tax forms 2010 tax obligation on your income is the same as that of a retired person living in the United States. Irs income tax forms 2010 (See the discussion on filing requirements in chapter 1 of this publication. Irs income tax forms 2010 ) U. Irs income tax forms 2010 S. Irs income tax forms 2010 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Irs income tax forms 2010 See the discussion under Estimated Tax in chapter 1. Irs income tax forms 2010 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Irs income tax forms 2010 S. Irs income tax forms 2010 taxation. Irs income tax forms 2010 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Irs income tax forms 2010 The first installment of estimated tax is due on April 15 of the year for which the income is earned. Irs income tax forms 2010 Generally, only U. Irs income tax forms 2010 S. Irs income tax forms 2010 currency is acceptable for payment of income tax. Irs income tax forms 2010 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Irs income tax forms 2010 Yes. Irs income tax forms 2010 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Irs income tax forms 2010 No. Irs income tax forms 2010 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Irs income tax forms 2010 Yes. Irs income tax forms 2010 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Irs income tax forms 2010 You are not bound by the test indicated in the application for extension of time. Irs income tax forms 2010 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Irs income tax forms 2010 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Irs income tax forms 2010 No. Irs income tax forms 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Irs income tax forms 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Irs income tax forms 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Irs income tax forms 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. Irs income tax forms 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Irs income tax forms 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Irs income tax forms 2010 File the late returns as soon as possible, stating your reason for filing late. Irs income tax forms 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Irs income tax forms 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Irs income tax forms 2010 A return filed before the due date is considered filed on the due date. Irs income tax forms 2010 . Irs income tax forms 2010 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. Irs income tax forms 2010 How can I secure an extension of time to file my return, when should I file my return, and what forms are required? a) You should file Form 2350 by the due date of your return to request an extension of time to file. Irs income tax forms 2010 Form 2350 is a special form for those U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizens or residents abroad who expect to qualify for the foreign earned income exclusion or the housing exclusion or deduction under either the bona fide residence test or physical presence test and would like to have an extension of time to delay filing until after they have qualified. Irs income tax forms 2010 b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. Irs income tax forms 2010 c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). Irs income tax forms 2010 Generally, yes. Irs income tax forms 2010 Every U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizen or resident who receives income must file a U. Irs income tax forms 2010 S. Irs income tax forms 2010 income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Irs income tax forms 2010 The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Irs income tax forms 2010 If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Irs income tax forms 2010 Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. Irs income tax forms 2010 You must report your worldwide income on the return. Irs income tax forms 2010 If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. Irs income tax forms 2010 S. Irs income tax forms 2010 income tax. Irs income tax forms 2010 However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Irs income tax forms 2010 Yes. Irs income tax forms 2010 All U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizens and resident aliens are subject to U. Irs income tax forms 2010 S. Irs income tax forms 2010 tax on their worldwide income. Irs income tax forms 2010 If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Irs income tax forms 2010 S. Irs income tax forms 2010 income tax liability for the foreign taxes paid. Irs income tax forms 2010 Form 1116 is used to figure the allowable credit. Irs income tax forms 2010 Your U. Irs income tax forms 2010 S. Irs income tax forms 2010 tax obligation on your income is the same as that of a retired person living in the United States. Irs income tax forms 2010 (See the discussion on filing requirements in chapter 1 of this publication. Irs income tax forms 2010 ) U. Irs income tax forms 2010 S. Irs income tax forms 2010 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Irs income tax forms 2010 See the discussion under Estimated Tax in chapter 1. Irs income tax forms 2010 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Irs income tax forms 2010 S. Irs income tax forms 2010 taxation. Irs income tax forms 2010 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Irs income tax forms 2010 The first installment of estimated tax is due on April 15 of the year for which the income is earned. Irs income tax forms 2010 Generally, only U. Irs income tax forms 2010 S. Irs income tax forms 2010 currency is acceptable for payment of income tax. Irs income tax forms 2010 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Irs income tax forms 2010 Yes. Irs income tax forms 2010 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Irs income tax forms 2010 No. Irs income tax forms 2010 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Irs income tax forms 2010 Yes. Irs income tax forms 2010 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Irs income tax forms 2010 You are not bound by the test indicated in the application for extension of time. Irs income tax forms 2010 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Irs income tax forms 2010 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Irs income tax forms 2010 No. Irs income tax forms 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Irs income tax forms 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Irs income tax forms 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Irs income tax forms 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. Irs income tax forms 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Irs income tax forms 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Irs income tax forms 2010 File the late returns as soon as possible, stating your reason for filing late. Irs income tax forms 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Irs income tax forms 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Irs income tax forms 2010 A return filed before the due date is considered filed on the due date. Irs income tax forms 2010 . Irs income tax forms 2010 3) My entire income qualifies for the foreign earned income exclusion. Irs income tax forms 2010 Must I file a tax return? Generally, yes. Irs income tax forms 2010 Every U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizen or resident who receives income must file a U. Irs income tax forms 2010 S. Irs income tax forms 2010 income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Irs income tax forms 2010 The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Irs income tax forms 2010 If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Irs income tax forms 2010 Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. Irs income tax forms 2010 You must report your worldwide income on the return. Irs income tax forms 2010 If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. Irs income tax forms 2010 S. Irs income tax forms 2010 income tax. Irs income tax forms 2010 However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Irs income tax forms 2010 Yes. Irs income tax forms 2010 All U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizens and resident aliens are subject to U. Irs income tax forms 2010 S. Irs income tax forms 2010 tax on their worldwide income. Irs income tax forms 2010 If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Irs income tax forms 2010 S. Irs income tax forms 2010 income tax liability for the foreign taxes paid. Irs income tax forms 2010 Form 1116 is used to figure the allowable credit. Irs income tax forms 2010 Your U. Irs income tax forms 2010 S. Irs income tax forms 2010 tax obligation on your income is the same as that of a retired person living in the United States. Irs income tax forms 2010 (See the discussion on filing requirements in chapter 1 of this publication. Irs income tax forms 2010 ) U. Irs income tax forms 2010 S. Irs income tax forms 2010 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Irs income tax forms 2010 See the discussion under Estimated Tax in chapter 1. Irs income tax forms 2010 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Irs income tax forms 2010 S. Irs income tax forms 2010 taxation. Irs income tax forms 2010 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Irs income tax forms 2010 The first installment of estimated tax is due on April 15 of the year for which the income is earned. Irs income tax forms 2010 Generally, only U. Irs income tax forms 2010 S. Irs income tax forms 2010 currency is acceptable for payment of income tax. Irs income tax forms 2010 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Irs income tax forms 2010 Yes. Irs income tax forms 2010 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Irs income tax forms 2010 No. Irs income tax forms 2010 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Irs income tax forms 2010 Yes. Irs income tax forms 2010 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Irs income tax forms 2010 You are not bound by the test indicated in the application for extension of time. Irs income tax forms 2010 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Irs income tax forms 2010 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Irs income tax forms 2010 No. Irs income tax forms 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Irs income tax forms 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Irs income tax forms 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Irs income tax forms 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. Irs income tax forms 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Irs income tax forms 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Irs income tax forms 2010 File the late returns as soon as possible, stating your reason for filing late. Irs income tax forms 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Irs income tax forms 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Irs income tax forms 2010 A return filed before the due date is considered filed on the due date. Irs income tax forms 2010 . Irs income tax forms 2010 4) I was sent abroad by my company in November of last year. Irs income tax forms 2010 I plan to secure an extension of time on Form 2350 to file my tax return for last year because I expect to qualify for the foreign earned income exclusion under the physical presence test. Irs income tax forms 2010 However, if my company recalls me to the United States before the end of the qualifying period and I find I will not qualify for the exclusion, how and when should I file my return? If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Irs income tax forms 2010 Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. Irs income tax forms 2010 You must report your worldwide income on the return. Irs income tax forms 2010 If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. Irs income tax forms 2010 S. Irs income tax forms 2010 income tax. Irs income tax forms 2010 However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Irs income tax forms 2010 Yes. Irs income tax forms 2010 All U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizens and resident aliens are subject to U. Irs income tax forms 2010 S. Irs income tax forms 2010 tax on their worldwide income. Irs income tax forms 2010 If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Irs income tax forms 2010 S. Irs income tax forms 2010 income tax liability for the foreign taxes paid. Irs income tax forms 2010 Form 1116 is used to figure the allowable credit. Irs income tax forms 2010 Your U. Irs income tax forms 2010 S. Irs income tax forms 2010 tax obligation on your income is the same as that of a retired person living in the United States. Irs income tax forms 2010 (See the discussion on filing requirements in chapter 1 of this publication. Irs income tax forms 2010 ) U. Irs income tax forms 2010 S. Irs income tax forms 2010 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Irs income tax forms 2010 See the discussion under Estimated Tax in chapter 1. Irs income tax forms 2010 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Irs income tax forms 2010 S. Irs income tax forms 2010 taxation. Irs income tax forms 2010 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Irs income tax forms 2010 The first installment of estimated tax is due on April 15 of the year for which the income is earned. Irs income tax forms 2010 Generally, only U. Irs income tax forms 2010 S. Irs income tax forms 2010 currency is acceptable for payment of income tax. Irs income tax forms 2010 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Irs income tax forms 2010 Yes. Irs income tax forms 2010 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Irs income tax forms 2010 No. Irs income tax forms 2010 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Irs income tax forms 2010 Yes. Irs income tax forms 2010 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Irs income tax forms 2010 You are not bound by the test indicated in the application for extension of time. Irs income tax forms 2010 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Irs income tax forms 2010 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Irs income tax forms 2010 No. Irs income tax forms 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Irs income tax forms 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Irs income tax forms 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Irs income tax forms 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. Irs income tax forms 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Irs income tax forms 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Irs income tax forms 2010 File the late returns as soon as possible, stating your reason for filing late. Irs income tax forms 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Irs income tax forms 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Irs income tax forms 2010 A return filed before the due date is considered filed on the due date. Irs income tax forms 2010 . Irs income tax forms 2010 5) I am a U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizen and have no taxable income from the United States, but I have substantial income from a foreign source. Irs income tax forms 2010 Am I required to file a U. Irs income tax forms 2010 S. Irs income tax forms 2010 income tax return? Yes. Irs income tax forms 2010 All U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizens and resident aliens are subject to U. Irs income tax forms 2010 S. Irs income tax forms 2010 tax on their worldwide income. Irs income tax forms 2010 If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Irs income tax forms 2010 S. Irs income tax forms 2010 income tax liability for the foreign taxes paid. Irs income tax forms 2010 Form 1116 is used to figure the allowable credit. Irs income tax forms 2010 Your U. Irs income tax forms 2010 S. Irs income tax forms 2010 tax obligation on your income is the same as that of a retired person living in the United States. Irs income tax forms 2010 (See the discussion on filing requirements in chapter 1 of this publication. Irs income tax forms 2010 ) U. Irs income tax forms 2010 S. Irs income tax forms 2010 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Irs income tax forms 2010 See the discussion under Estimated Tax in chapter 1. Irs income tax forms 2010 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Irs income tax forms 2010 S. Irs income tax forms 2010 taxation. Irs income tax forms 2010 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Irs income tax forms 2010 The first installment of estimated tax is due on April 15 of the year for which the income is earned. Irs income tax forms 2010 Generally, only U. Irs income tax forms 2010 S. Irs income tax forms 2010 currency is acceptable for payment of income tax. Irs income tax forms 2010 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Irs income tax forms 2010 Yes. Irs income tax forms 2010 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Irs income tax forms 2010 No. Irs income tax forms 2010 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Irs income tax forms 2010 Yes. Irs income tax forms 2010 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Irs income tax forms 2010 You are not bound by the test indicated in the application for extension of time. Irs income tax forms 2010 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Irs income tax forms 2010 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Irs income tax forms 2010 No. Irs income tax forms 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Irs income tax forms 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Irs income tax forms 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Irs income tax forms 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. Irs income tax forms 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Irs income tax forms 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Irs income tax forms 2010 File the late returns as soon as possible, stating your reason for filing late. Irs income tax forms 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Irs income tax forms 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Irs income tax forms 2010 A return filed before the due date is considered filed on the due date. Irs income tax forms 2010 . Irs income tax forms 2010 6) I am a U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizen who has retired, and I expect to remain in a foreign country. Irs income tax forms 2010 Do I have any further U. Irs income tax forms 2010 S. Irs income tax forms 2010 tax obligations? Your U. Irs income tax forms 2010 S. Irs income tax forms 2010 tax obligation on your income is the same as that of a retired person living in the United States. Irs income tax forms 2010 (See the discussion on filing requirements in chapter 1 of this publication. Irs income tax forms 2010 ) U. Irs income tax forms 2010 S. Irs income tax forms 2010 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Irs income tax forms 2010 See the discussion under Estimated Tax in chapter 1. Irs income tax forms 2010 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Irs income tax forms 2010 S. Irs income tax forms 2010 taxation. Irs income tax forms 2010 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Irs income tax forms 2010 The first installment of estimated tax is due on April 15 of the year for which the income is earned. Irs income tax forms 2010 Generally, only U. Irs income tax forms 2010 S. Irs income tax forms 2010 currency is acceptable for payment of income tax. Irs income tax forms 2010 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Irs income tax forms 2010 Yes. Irs income tax forms 2010 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Irs income tax forms 2010 No. Irs income tax forms 2010 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Irs income tax forms 2010 Yes. Irs income tax forms 2010 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Irs income tax forms 2010 You are not bound by the test indicated in the application for extension of time. Irs income tax forms 2010 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Irs income tax forms 2010 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Irs income tax forms 2010 No. Irs income tax forms 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Irs income tax forms 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Irs income tax forms 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Irs income tax forms 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. Irs income tax forms 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Irs income tax forms 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Irs income tax forms 2010 File the late returns as soon as possible, stating your reason for filing late. Irs income tax forms 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Irs income tax forms 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Irs income tax forms 2010 A return filed before the due date is considered filed on the due date. Irs income tax forms 2010 . Irs income tax forms 2010 7) I have been a bona fide resident of a foreign country for over 5 years. Irs income tax forms 2010 Is it necessary for me to pay estimated tax? U. Irs income tax forms 2010 S. Irs income tax forms 2010 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Irs income tax forms 2010 See the discussion under Estimated Tax in chapter 1. Irs income tax forms 2010 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Irs income tax forms 2010 S. Irs income tax forms 2010 taxation. Irs income tax forms 2010 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Irs income tax forms 2010 The first installment of estimated tax is due on April 15 of the year for which the income is earned. Irs income tax forms 2010 Generally, only U. Irs income tax forms 2010 S. Irs income tax forms 2010 currency is acceptable for payment of income tax. Irs income tax forms 2010 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Irs income tax forms 2010 Yes. Irs income tax forms 2010 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Irs income tax forms 2010 No. Irs income tax forms 2010 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Irs income tax forms 2010 Yes. Irs income tax forms 2010 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Irs income tax forms 2010 You are not bound by the test indicated in the application for extension of time. Irs income tax forms 2010 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Irs income tax forms 2010 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Irs income tax forms 2010 No. Irs income tax forms 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Irs income tax forms 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Irs income tax forms 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Irs income tax forms 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. Irs income tax forms 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Irs income tax forms 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Irs income tax forms 2010 File the late returns as soon as possible, stating your reason for filing late. Irs income tax forms 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Irs income tax forms 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Irs income tax forms 2010 A return filed before the due date is considered filed on the due date. Irs income tax forms 2010 . Irs income tax forms 2010 8) Will a check payable in foreign currency be acceptable in payment of my U. Irs income tax forms 2010 S. Irs income tax forms 2010 tax? Generally, only U. Irs income tax forms 2010 S. Irs income tax forms 2010 currency is acceptable for payment of income tax. Irs income tax forms 2010 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Irs income tax forms 2010 Yes. Irs income tax forms 2010 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Irs income tax forms 2010 No. Irs income tax forms 2010 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Irs income tax forms 2010 Yes. Irs income tax forms 2010 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Irs income tax forms 2010 You are not bound by the test indicated in the application for extension of time. Irs income tax forms 2010 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Irs income tax forms 2010 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Irs income tax forms 2010 No. Irs income tax forms 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Irs income tax forms 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Irs income tax forms 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Irs income tax forms 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. Irs income tax forms 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Irs income tax forms 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Irs income tax forms 2010 File the late returns as soon as possible, stating your reason for filing late. Irs income tax forms 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Irs income tax forms 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Irs income tax forms 2010 A return filed before the due date is considered filed on the due date. Irs income tax forms 2010 . Irs income tax forms 2010 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. Irs income tax forms 2010 Must I file a separate Form 2555 (or Form 2555-EZ) with each return? Yes. Irs income tax forms 2010 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Irs income tax forms 2010 No. Irs income tax forms 2010 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Irs income tax forms 2010 Yes. Irs income tax forms 2010 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Irs income tax forms 2010 You are not bound by the test indicated in the application for extension of time. Irs income tax forms 2010 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Irs income tax forms 2010 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Irs income tax forms 2010 No. Irs income tax forms 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Irs income tax forms 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Irs income tax forms 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Irs income tax forms 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. Irs income tax forms 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Irs income tax forms 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Irs income tax forms 2010 File the late returns as soon as possible, stating your reason for filing late. Irs income tax forms 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Irs income tax forms 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Irs income tax forms 2010 A return filed before the due date is considered filed on the due date. Irs income tax forms 2010 . Irs income tax forms 2010 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? No. Irs income tax forms 2010 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Irs income tax forms 2010 Yes. Irs income tax forms 2010 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Irs income tax forms 2010 You are not bound by the test indicated in the application for extension of time. Irs income tax forms 2010 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Irs income tax forms 2010 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Irs income tax forms 2010 No. Irs income tax forms 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Irs income tax forms 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Irs income tax forms 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Irs income tax forms 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. Irs income tax forms 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Irs income tax forms 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Irs income tax forms 2010 File the late returns as soon as possible, stating your reason for filing late. Irs income tax forms 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Irs income tax forms 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Irs income tax forms 2010 A return filed before the due date is considered filed on the due date. Irs income tax forms 2010 . Irs income tax forms 2010 11) On Form 2350, Application for Extension of Time To File U. Irs income tax forms 2010 S. Irs income tax forms 2010 Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. Irs income tax forms 2010 If I qualify under the bona fide residence test, can I file my return on that basis? Yes. Irs income tax forms 2010 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Irs income tax forms 2010 You are not bound by the test indicated in the application for extension of time. Irs income tax forms 2010 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Irs income tax forms 2010 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Irs income tax forms 2010 No. Irs income tax forms 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Irs income tax forms 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Irs income tax forms 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Irs income tax forms 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. Irs income tax forms 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Irs income tax forms 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Irs income tax forms 2010 File the late returns as soon as possible, stating your reason for filing late. Irs income tax forms 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Irs income tax forms 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Irs income tax forms 2010 A return filed before the due date is considered filed on the due date. Irs income tax forms 2010 . Irs income tax forms 2010 12) I am a U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizen who worked in the United States for 6 months last year. Irs income tax forms 2010 I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. Irs income tax forms 2010 Should I file a return and pay tax on the income earned in the United States during the first 6 months and then, when I qualify, file another return covering the last 6 months of the year? No. Irs income tax forms 2010 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Irs income tax forms 2010 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Irs income tax forms 2010 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Irs income tax forms 2010 This allows you to file only once and saves you from paying the tax and waiting for a refund. Irs income tax forms 2010 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Irs income tax forms 2010 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Irs income tax forms 2010 File the late returns as soon as possible, stating your reason for filing late. Irs income tax forms 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Irs income tax forms 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Irs income tax forms 2010 A return filed before the due date is considered filed on the due date. Irs income tax forms 2010 . Irs income tax forms 2010 13) I am a U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizen. Irs income tax forms 2010 I have lived abroad for a number of years and recently realized that I should have been filing U. Irs income tax forms 2010 S. Irs income tax forms 2010 income tax returns. Irs income tax forms 2010 How do I correct this oversight in not having filed returns for these years? File the late returns as soon as possible, stating your reason for filing late. Irs income tax forms 2010 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Irs income tax forms 2010 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Irs income tax forms 2010 A return filed before the due date is considered filed on the due date. Irs income tax forms 2010 . Irs income tax forms 2010 14) In 2008, I qualified to exclude my foreign earned income, but I did not claim this exclusion on the return I filed in 2009. Irs income tax forms 2010 I paid all outstanding taxes with the return. Irs income tax forms 2010 Can I file a claim for refund now? It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Irs income tax forms 2010 A return filed before the due date is considered filed on the due date. Irs income tax forms 2010 2. Irs income tax forms 2010 Meeting the Requirements of Either the Bona Fide Residence Test or the Physical Presence Test . Irs income tax forms 2010 1) I recently came to Country X to work for the Orange Tractor Co. Irs income tax forms 2010 and I expect to be here for 5 or 6 years. Irs income tax forms 2010 I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. Irs income tax forms 2010 Is this correct? . Irs income tax forms 2010 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? . Irs income tax forms 2010 3) To meet the qualification of an uninterrupted period which includes an entire taxable year, do I have to be physically present in a foreign country for the entire year? . Irs income tax forms 2010 4) I am a U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizen and during 2012 was a bona fide resident of Country X. Irs income tax forms 2010 On January 15, 2013, I was notified that I was to be assigned to Country Y. Irs income tax forms 2010 I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. Irs income tax forms 2010 Although I was not in Country Y on January 1, I was a bona fide resident of Country X and was in Country Y on December 31, 2013. Irs income tax forms 2010 My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. Irs income tax forms 2010 Am I a bona fide resident of a foreign country for 2013, or must I wait for the entire year of 2014 to become one? . Irs income tax forms 2010 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. Irs income tax forms 2010 Can I figure the exclusion for the period I resided abroad? . Irs income tax forms 2010 6) Can a resident alien of the United States qualify for an exclusion or deduction under the bona fide residence test or the physical presence test? . Irs income tax forms 2010 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. Irs income tax forms 2010 I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. Irs income tax forms 2010 However, I was reassigned back to the United States and left Country Z on July 1 of this year. Irs income tax forms 2010 Can I exclude any of my foreign earned income? . Irs income tax forms 2010 1) I recently came to Country X to work for the Orange Tractor Co. Irs income tax forms 2010 and I expect to be here for 5 or 6 years. Irs income tax forms 2010 I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. Irs income tax forms 2010 Is this correct? Not necessarily. Irs income tax forms 2010 The law provides that to qualify under this test for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, a person must be a “bona fide resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year. Irs income tax forms 2010 ” If, like most U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizens, you file your return on a calendar year basis, the taxable year referred to in the law would be from January 1 to December 31 of any particular year. Irs income tax forms 2010 Unless you established residence in Country X on January 1, it would be more than 1 year before you would be a bona fide resident of a foreign country. Irs income tax forms 2010 Once you have completed your qualifying period, however, you are entitled to exclude the income or to claim the housing exclusion or deduction from the date you established bona fide residence. Irs income tax forms 2010 To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. Irs income tax forms 2010 Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. Irs income tax forms 2010 To claim the foreign earned income exclusion or foreign housing exclusion or deduction under this test, the period of foreign residence must include 1 full tax year (usually January 1 – December 31), but once you meet this time requirement, you figure the exclusions and the deduction from the date the residence actually began. Irs income tax forms 2010 No. Irs income tax forms 2010 Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Irs income tax forms 2010 During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. Irs income tax forms 2010 To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. Irs income tax forms 2010 Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. Irs income tax forms 2010 No. Irs income tax forms 2010 You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Irs income tax forms 2010 If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Irs income tax forms 2010 S. Irs income tax forms 2010 tax. Irs income tax forms 2010 Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Irs income tax forms 2010 Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Irs income tax forms 2010 No. Irs income tax forms 2010 You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Irs income tax forms 2010 . Irs income tax forms 2010 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. Irs income tax forms 2010 Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. Irs income tax forms 2010 To claim the foreign earned income exclusion or foreign housing exclusion or deduction under this test, the period of foreign residence must include 1 full tax year (usually January 1 – December 31), but once you meet this time requirement, you figure the exclusions and the deduction from the date the residence actually began. Irs income tax forms 2010 No. Irs income tax forms 2010 Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Irs income tax forms 2010 During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. Irs income tax forms 2010 To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. Irs income tax forms 2010 Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. Irs income tax forms 2010 No. Irs income tax forms 2010 You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Irs income tax forms 2010 If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Irs income tax forms 2010 S. Irs income tax forms 2010 tax. Irs income tax forms 2010 Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Irs income tax forms 2010 Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Irs income tax forms 2010 No. Irs income tax forms 2010 You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Irs income tax forms 2010 . Irs income tax forms 2010 3) To meet the qualification of “an uninterrupted period which includes an entire taxable year,” do I have to be physically present in a foreign country for the entire year? No. Irs income tax forms 2010 Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Irs income tax forms 2010 During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. Irs income tax forms 2010 To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. Irs income tax forms 2010 Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. Irs income tax forms 2010 No. Irs income tax forms 2010 You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Irs income tax forms 2010 If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Irs income tax forms 2010 S. Irs income tax forms 2010 tax. Irs income tax forms 2010 Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Irs income tax forms 2010 Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Irs income tax forms 2010 No. Irs income tax forms 2010 You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Irs income tax forms 2010 . Irs income tax forms 2010 4) I am a U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizen and during 2012 was a bona fide resident of Country X. Irs income tax forms 2010 On January 15, 2013, I was notified that I was to be assigned to Country Y. Irs income tax forms 2010 I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. Irs income tax forms 2010 Although I was not in Country Y on January 1, I was a bona fide resident of Country X and was in Country Y on December 31, 2013. Irs income tax forms 2010 My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. Irs income tax forms 2010 Am I a bona fide resident of a foreign country for 2013, or must I wait for the entire year of 2014 to become one? Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. Irs income tax forms 2010 No. Irs income tax forms 2010 You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Irs income tax forms 2010 If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Irs income tax forms 2010 S. Irs income tax forms 2010 tax. Irs income tax forms 2010 Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Irs income tax forms 2010 Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Irs income tax forms 2010 No. Irs income tax forms 2010 You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Irs income tax forms 2010 . Irs income tax forms 2010 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. Irs income tax forms 2010 Can I figure the exclusion for the period I resided abroad? No. Irs income tax forms 2010 You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Irs income tax forms 2010 If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Irs income tax forms 2010 S. Irs income tax forms 2010 tax. Irs income tax forms 2010 Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Irs income tax forms 2010 Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Irs income tax forms 2010 No. Irs income tax forms 2010 You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Irs income tax forms 2010 . Irs income tax forms 2010 6) Can a resident alien of the United States qualify for an exclusion or deduction under the bona fide residence test or the physical presence test? Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Irs income tax forms 2010 Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Irs income tax forms 2010 No. Irs income tax forms 2010 You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Irs income tax forms 2010 . Irs income tax forms 2010 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. Irs income tax forms 2010 I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. Irs income tax forms 2010 However, I was reassigned back to the United States and left Country Z on July 1 of this year. Irs income tax forms 2010 Can I exclude any of my foreign earned income? No. Irs income tax forms 2010 You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Irs income tax forms 2010 3. Irs income tax forms 2010 Foreign Earned Income . Irs income tax forms 2010 1) I am an employee of the U. Irs income tax forms 2010 S. Irs income tax forms 2010 Government working abroad. Irs income tax forms 2010 Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? . Irs income tax forms 2010 2) I qualify for the foreign earned income exclusion under the bona fide residence test. Irs income tax forms 2010 Does my foreign earned income include my U. Irs income tax forms 2010 S. Irs income tax forms 2010 dividends and the interest I receive on a foreign bank account? . Irs income tax forms 2010 3) My company pays my foreign income tax on my foreign earnings. Irs income tax forms 2010 Is this taxable compensation? . Irs income tax forms 2010 4) I live in an apartment in a foreign city for which my employer pays the rent. Irs income tax forms 2010 Should I include in my income the cost to my employer ($1,200 a month) or the fair market value of equivalent housing in the United States ($800 a month)? . Irs income tax forms 2010 5) My U. Irs income tax forms 2010 S. Irs income tax forms 2010 employer pays my salary into my U. Irs income tax forms 2010 S. Irs income tax forms 2010 bank account. Irs income tax forms 2010 Is this income considered earned in the United States or is it considered foreign earned income? . Irs income tax forms 2010 6) What is considered a foreign country? . Irs income tax forms 2010 7) What is the source of earned income? . Irs income tax forms 2010 1) I am an employee of the U. Irs income tax forms 2010 S. Irs income tax forms 2010 Government working abroad. Irs income tax forms 2010 Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? No. Irs income tax forms 2010 The foreign earned income exclusion applies to your foreign earned income. Irs income tax forms 2010 Amounts paid by the United States or its agencies to their employees are not treated, for this purpose, as foreign earned income. Irs income tax forms 2010 No. Irs income tax forms 2010 The only income that is foreign earned income is income from the performance of personal services abroad. Irs income tax forms 2010 Investment income is not earned income. Irs income tax forms 2010 However, you must include it in gross income reported on your Form 1040. Irs income tax forms 2010 Yes. Irs income tax forms 2010 The amount is compensation for services performed. Irs income tax forms 2010 The tax paid by your company should be reported on Form 1040, line 7, and on Form 2555, Part IV, line 22(f) (or on Form 2555-EZ, Part IV, line 17). Irs income tax forms 2010 You must include in income the fair market value (FMV) of the facility provided, where it is provided. Irs income tax forms 2010 This will usually be the rent your employer pays. Irs income tax forms 2010 Situations when the FMV is not included in income are discussed in chapter 4 under Exclusion of Meals and Lodging. Irs income tax forms 2010 If you performed the services to earn this salary outside the United States, your salary is considered earned abroad. Irs income tax forms 2010 It does not matter that you are paid by a U. Irs income tax forms 2010 S. Irs income tax forms 2010 employer or that your salary is deposited in a U. Irs income tax forms 2010 S. Irs income tax forms 2010 bank account in the United States. Irs income tax forms 2010 The source of salary, wages, commissions, and other personal service income is the place where you perform the services. Irs income tax forms 2010 For the purposes of the foreign earned income exclusion and the foreign housing exclusion or deduction, any territory under the sovereignty of a countr