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2011 Federal Tax Forms

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2011 Federal Tax Forms

2011 federal tax forms Publication 54 - Additional Material Questions and AnswersThis section answers tax- related questions commonly asked by taxpayers living abroad. 2011 federal tax forms 1. 2011 federal tax forms Filing Requirements—Where, When, and How . 2011 federal tax forms 1) When are U. 2011 federal tax forms S. 2011 federal tax forms income tax returns due? . 2011 federal tax forms 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. 2011 federal tax forms How can I secure an extension of time to file my return, when should I file my return, and what forms are required? . 2011 federal tax forms 3) My entire income qualifies for the foreign earned income exclusion. 2011 federal tax forms Must I file a tax return? . 2011 federal tax forms 4) I was sent abroad by my company in November of last year. 2011 federal tax forms 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. 2011 federal tax forms 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? . 2011 federal tax forms 5) I am a U. 2011 federal tax forms S. 2011 federal tax forms citizen and have no taxable income from the United States, but I have substantial income from a foreign source. 2011 federal tax forms Am I required to file a U. 2011 federal tax forms S. 2011 federal tax forms income tax return? . 2011 federal tax forms 6) I am a U. 2011 federal tax forms S. 2011 federal tax forms citizen who has retired, and I expect to remain in a foreign country. 2011 federal tax forms Do I have any further U. 2011 federal tax forms S. 2011 federal tax forms tax obligations? . 2011 federal tax forms 7) I have been a bona fide resident of a foreign country for over 5 years. 2011 federal tax forms Is it necessary for me to pay estimated tax? . 2011 federal tax forms 8) Will a check payable in foreign currency be acceptable in payment of my U. 2011 federal tax forms S. 2011 federal tax forms tax? . 2011 federal tax forms 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. 2011 federal tax forms Must I file a separate Form 2555 (or Form 2555-EZ) with each return? . 2011 federal tax forms 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? . 2011 federal tax forms 11) On Form 2350, Application for Extension of Time To File U. 2011 federal tax forms S. 2011 federal tax forms Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. 2011 federal tax forms If I qualify under the bona fide residence test, can I file my return on that basis? . 2011 federal tax forms 12) I am a U. 2011 federal tax forms S. 2011 federal tax forms citizen who worked in the United States for 6 months last year. 2011 federal tax forms I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. 2011 federal tax forms 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? . 2011 federal tax forms 13) I am a U. 2011 federal tax forms S. 2011 federal tax forms citizen. 2011 federal tax forms I have lived abroad for a number of years and recently realized that I should have been filing U. 2011 federal tax forms S. 2011 federal tax forms income tax returns. 2011 federal tax forms How do I correct this oversight in not having filed returns for these years? . 2011 federal tax forms 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. 2011 federal tax forms I paid all outstanding taxes with the return. 2011 federal tax forms Can I file a claim for refund now? . 2011 federal tax forms 1) When are U. 2011 federal tax forms S. 2011 federal tax forms income tax returns due? Generally, for calendar year taxpayers, U. 2011 federal tax forms S. 2011 federal tax forms income tax returns are due on April 15. 2011 federal tax forms If you are a U. 2011 federal tax forms S. 2011 federal tax forms 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. 2011 federal tax forms Interest will be charged on any tax due, as shown on the return, from April 15. 2011 federal tax forms a) You should file Form 2350 by the due date of your return to request an extension of time to file. 2011 federal tax forms Form 2350 is a special form for those U. 2011 federal tax forms S. 2011 federal tax forms 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. 2011 federal tax forms b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. 2011 federal tax forms c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). 2011 federal tax forms Generally, yes. 2011 federal tax forms Every U. 2011 federal tax forms S. 2011 federal tax forms citizen or resident who receives income must file a U. 2011 federal tax forms S. 2011 federal tax forms income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. 2011 federal tax forms The income levels for filing purposes are discussed under Filing Requirements in chapter 1. 2011 federal tax forms If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. 2011 federal tax forms 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. 2011 federal tax forms You must report your worldwide income on the return. 2011 federal tax forms 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. 2011 federal tax forms S. 2011 federal tax forms income tax. 2011 federal tax forms 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. 2011 federal tax forms Yes. 2011 federal tax forms All U. 2011 federal tax forms S. 2011 federal tax forms citizens and resident aliens are subject to U. 2011 federal tax forms S. 2011 federal tax forms tax on their worldwide income. 2011 federal tax forms 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. 2011 federal tax forms S. 2011 federal tax forms income tax liability for the foreign taxes paid. 2011 federal tax forms Form 1116 is used to figure the allowable credit. 2011 federal tax forms Your U. 2011 federal tax forms S. 2011 federal tax forms tax obligation on your income is the same as that of a retired person living in the United States. 2011 federal tax forms (See the discussion on filing requirements in chapter 1 of this publication. 2011 federal tax forms ) U. 2011 federal tax forms S. 2011 federal tax forms taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 2011 federal tax forms See the discussion under Estimated Tax in chapter 1. 2011 federal tax forms Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 2011 federal tax forms S. 2011 federal tax forms taxation. 2011 federal tax forms Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 2011 federal tax forms The first installment of estimated tax is due on April 15 of the year for which the income is earned. 2011 federal tax forms Generally, only U. 2011 federal tax forms S. 2011 federal tax forms currency is acceptable for payment of income tax. 2011 federal tax forms However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 federal tax forms Yes. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms Yes. 2011 federal tax forms 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. 2011 federal tax forms You are not bound by the test indicated in the application for extension of time. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms File the late returns as soon as possible, stating your reason for filing late. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms A return filed before the due date is considered filed on the due date. 2011 federal tax forms . 2011 federal tax forms 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. 2011 federal tax forms 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. 2011 federal tax forms Form 2350 is a special form for those U. 2011 federal tax forms S. 2011 federal tax forms 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. 2011 federal tax forms b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. 2011 federal tax forms c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). 2011 federal tax forms Generally, yes. 2011 federal tax forms Every U. 2011 federal tax forms S. 2011 federal tax forms citizen or resident who receives income must file a U. 2011 federal tax forms S. 2011 federal tax forms income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. 2011 federal tax forms The income levels for filing purposes are discussed under Filing Requirements in chapter 1. 2011 federal tax forms If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. 2011 federal tax forms 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. 2011 federal tax forms You must report your worldwide income on the return. 2011 federal tax forms 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. 2011 federal tax forms S. 2011 federal tax forms income tax. 2011 federal tax forms 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. 2011 federal tax forms Yes. 2011 federal tax forms All U. 2011 federal tax forms S. 2011 federal tax forms citizens and resident aliens are subject to U. 2011 federal tax forms S. 2011 federal tax forms tax on their worldwide income. 2011 federal tax forms 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. 2011 federal tax forms S. 2011 federal tax forms income tax liability for the foreign taxes paid. 2011 federal tax forms Form 1116 is used to figure the allowable credit. 2011 federal tax forms Your U. 2011 federal tax forms S. 2011 federal tax forms tax obligation on your income is the same as that of a retired person living in the United States. 2011 federal tax forms (See the discussion on filing requirements in chapter 1 of this publication. 2011 federal tax forms ) U. 2011 federal tax forms S. 2011 federal tax forms taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 2011 federal tax forms See the discussion under Estimated Tax in chapter 1. 2011 federal tax forms Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 2011 federal tax forms S. 2011 federal tax forms taxation. 2011 federal tax forms Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 2011 federal tax forms The first installment of estimated tax is due on April 15 of the year for which the income is earned. 2011 federal tax forms Generally, only U. 2011 federal tax forms S. 2011 federal tax forms currency is acceptable for payment of income tax. 2011 federal tax forms However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 federal tax forms Yes. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms Yes. 2011 federal tax forms 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. 2011 federal tax forms You are not bound by the test indicated in the application for extension of time. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms File the late returns as soon as possible, stating your reason for filing late. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms A return filed before the due date is considered filed on the due date. 2011 federal tax forms . 2011 federal tax forms 3) My entire income qualifies for the foreign earned income exclusion. 2011 federal tax forms Must I file a tax return? Generally, yes. 2011 federal tax forms Every U. 2011 federal tax forms S. 2011 federal tax forms citizen or resident who receives income must file a U. 2011 federal tax forms S. 2011 federal tax forms income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. 2011 federal tax forms The income levels for filing purposes are discussed under Filing Requirements in chapter 1. 2011 federal tax forms If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. 2011 federal tax forms 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. 2011 federal tax forms You must report your worldwide income on the return. 2011 federal tax forms 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. 2011 federal tax forms S. 2011 federal tax forms income tax. 2011 federal tax forms 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. 2011 federal tax forms Yes. 2011 federal tax forms All U. 2011 federal tax forms S. 2011 federal tax forms citizens and resident aliens are subject to U. 2011 federal tax forms S. 2011 federal tax forms tax on their worldwide income. 2011 federal tax forms 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. 2011 federal tax forms S. 2011 federal tax forms income tax liability for the foreign taxes paid. 2011 federal tax forms Form 1116 is used to figure the allowable credit. 2011 federal tax forms Your U. 2011 federal tax forms S. 2011 federal tax forms tax obligation on your income is the same as that of a retired person living in the United States. 2011 federal tax forms (See the discussion on filing requirements in chapter 1 of this publication. 2011 federal tax forms ) U. 2011 federal tax forms S. 2011 federal tax forms taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 2011 federal tax forms See the discussion under Estimated Tax in chapter 1. 2011 federal tax forms Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 2011 federal tax forms S. 2011 federal tax forms taxation. 2011 federal tax forms Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 2011 federal tax forms The first installment of estimated tax is due on April 15 of the year for which the income is earned. 2011 federal tax forms Generally, only U. 2011 federal tax forms S. 2011 federal tax forms currency is acceptable for payment of income tax. 2011 federal tax forms However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 federal tax forms Yes. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms Yes. 2011 federal tax forms 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. 2011 federal tax forms You are not bound by the test indicated in the application for extension of time. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms File the late returns as soon as possible, stating your reason for filing late. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms A return filed before the due date is considered filed on the due date. 2011 federal tax forms . 2011 federal tax forms 4) I was sent abroad by my company in November of last year. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms You must report your worldwide income on the return. 2011 federal tax forms 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. 2011 federal tax forms S. 2011 federal tax forms income tax. 2011 federal tax forms 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. 2011 federal tax forms Yes. 2011 federal tax forms All U. 2011 federal tax forms S. 2011 federal tax forms citizens and resident aliens are subject to U. 2011 federal tax forms S. 2011 federal tax forms tax on their worldwide income. 2011 federal tax forms 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. 2011 federal tax forms S. 2011 federal tax forms income tax liability for the foreign taxes paid. 2011 federal tax forms Form 1116 is used to figure the allowable credit. 2011 federal tax forms Your U. 2011 federal tax forms S. 2011 federal tax forms tax obligation on your income is the same as that of a retired person living in the United States. 2011 federal tax forms (See the discussion on filing requirements in chapter 1 of this publication. 2011 federal tax forms ) U. 2011 federal tax forms S. 2011 federal tax forms taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 2011 federal tax forms See the discussion under Estimated Tax in chapter 1. 2011 federal tax forms Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 2011 federal tax forms S. 2011 federal tax forms taxation. 2011 federal tax forms Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 2011 federal tax forms The first installment of estimated tax is due on April 15 of the year for which the income is earned. 2011 federal tax forms Generally, only U. 2011 federal tax forms S. 2011 federal tax forms currency is acceptable for payment of income tax. 2011 federal tax forms However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 federal tax forms Yes. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms Yes. 2011 federal tax forms 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. 2011 federal tax forms You are not bound by the test indicated in the application for extension of time. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms File the late returns as soon as possible, stating your reason for filing late. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms A return filed before the due date is considered filed on the due date. 2011 federal tax forms . 2011 federal tax forms 5) I am a U. 2011 federal tax forms S. 2011 federal tax forms citizen and have no taxable income from the United States, but I have substantial income from a foreign source. 2011 federal tax forms Am I required to file a U. 2011 federal tax forms S. 2011 federal tax forms income tax return? Yes. 2011 federal tax forms All U. 2011 federal tax forms S. 2011 federal tax forms citizens and resident aliens are subject to U. 2011 federal tax forms S. 2011 federal tax forms tax on their worldwide income. 2011 federal tax forms 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. 2011 federal tax forms S. 2011 federal tax forms income tax liability for the foreign taxes paid. 2011 federal tax forms Form 1116 is used to figure the allowable credit. 2011 federal tax forms Your U. 2011 federal tax forms S. 2011 federal tax forms tax obligation on your income is the same as that of a retired person living in the United States. 2011 federal tax forms (See the discussion on filing requirements in chapter 1 of this publication. 2011 federal tax forms ) U. 2011 federal tax forms S. 2011 federal tax forms taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 2011 federal tax forms See the discussion under Estimated Tax in chapter 1. 2011 federal tax forms Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 2011 federal tax forms S. 2011 federal tax forms taxation. 2011 federal tax forms Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 2011 federal tax forms The first installment of estimated tax is due on April 15 of the year for which the income is earned. 2011 federal tax forms Generally, only U. 2011 federal tax forms S. 2011 federal tax forms currency is acceptable for payment of income tax. 2011 federal tax forms However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 federal tax forms Yes. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms Yes. 2011 federal tax forms 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. 2011 federal tax forms You are not bound by the test indicated in the application for extension of time. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms File the late returns as soon as possible, stating your reason for filing late. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms A return filed before the due date is considered filed on the due date. 2011 federal tax forms . 2011 federal tax forms 6) I am a U. 2011 federal tax forms S. 2011 federal tax forms citizen who has retired, and I expect to remain in a foreign country. 2011 federal tax forms Do I have any further U. 2011 federal tax forms S. 2011 federal tax forms tax obligations? Your U. 2011 federal tax forms S. 2011 federal tax forms tax obligation on your income is the same as that of a retired person living in the United States. 2011 federal tax forms (See the discussion on filing requirements in chapter 1 of this publication. 2011 federal tax forms ) U. 2011 federal tax forms S. 2011 federal tax forms taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 2011 federal tax forms See the discussion under Estimated Tax in chapter 1. 2011 federal tax forms Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 2011 federal tax forms S. 2011 federal tax forms taxation. 2011 federal tax forms Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 2011 federal tax forms The first installment of estimated tax is due on April 15 of the year for which the income is earned. 2011 federal tax forms Generally, only U. 2011 federal tax forms S. 2011 federal tax forms currency is acceptable for payment of income tax. 2011 federal tax forms However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 federal tax forms Yes. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms Yes. 2011 federal tax forms 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. 2011 federal tax forms You are not bound by the test indicated in the application for extension of time. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms File the late returns as soon as possible, stating your reason for filing late. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms A return filed before the due date is considered filed on the due date. 2011 federal tax forms . 2011 federal tax forms 7) I have been a bona fide resident of a foreign country for over 5 years. 2011 federal tax forms Is it necessary for me to pay estimated tax? U. 2011 federal tax forms S. 2011 federal tax forms taxpayers overseas have the same requirements for paying estimated tax as those in the United States. 2011 federal tax forms See the discussion under Estimated Tax in chapter 1. 2011 federal tax forms Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. 2011 federal tax forms S. 2011 federal tax forms taxation. 2011 federal tax forms Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. 2011 federal tax forms The first installment of estimated tax is due on April 15 of the year for which the income is earned. 2011 federal tax forms Generally, only U. 2011 federal tax forms S. 2011 federal tax forms currency is acceptable for payment of income tax. 2011 federal tax forms However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 federal tax forms Yes. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms Yes. 2011 federal tax forms 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. 2011 federal tax forms You are not bound by the test indicated in the application for extension of time. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms File the late returns as soon as possible, stating your reason for filing late. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms A return filed before the due date is considered filed on the due date. 2011 federal tax forms . 2011 federal tax forms 8) Will a check payable in foreign currency be acceptable in payment of my U. 2011 federal tax forms S. 2011 federal tax forms tax? Generally, only U. 2011 federal tax forms S. 2011 federal tax forms currency is acceptable for payment of income tax. 2011 federal tax forms However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. 2011 federal tax forms Yes. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms Yes. 2011 federal tax forms 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. 2011 federal tax forms You are not bound by the test indicated in the application for extension of time. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms File the late returns as soon as possible, stating your reason for filing late. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms A return filed before the due date is considered filed on the due date. 2011 federal tax forms . 2011 federal tax forms 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. 2011 federal tax forms Must I file a separate Form 2555 (or Form 2555-EZ) with each return? Yes. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms Yes. 2011 federal tax forms 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. 2011 federal tax forms You are not bound by the test indicated in the application for extension of time. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms File the late returns as soon as possible, stating your reason for filing late. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms A return filed before the due date is considered filed on the due date. 2011 federal tax forms . 2011 federal tax forms 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? No. 2011 federal tax forms 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. 2011 federal tax forms Yes. 2011 federal tax forms 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. 2011 federal tax forms You are not bound by the test indicated in the application for extension of time. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms File the late returns as soon as possible, stating your reason for filing late. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms A return filed before the due date is considered filed on the due date. 2011 federal tax forms . 2011 federal tax forms 11) On Form 2350, Application for Extension of Time To File U. 2011 federal tax forms S. 2011 federal tax forms Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. 2011 federal tax forms If I qualify under the bona fide residence test, can I file my return on that basis? Yes. 2011 federal tax forms 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. 2011 federal tax forms You are not bound by the test indicated in the application for extension of time. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms File the late returns as soon as possible, stating your reason for filing late. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms A return filed before the due date is considered filed on the due date. 2011 federal tax forms . 2011 federal tax forms 12) I am a U. 2011 federal tax forms S. 2011 federal tax forms citizen who worked in the United States for 6 months last year. 2011 federal tax forms I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms This allows you to file only once and saves you from paying the tax and waiting for a refund. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms File the late returns as soon as possible, stating your reason for filing late. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms A return filed before the due date is considered filed on the due date. 2011 federal tax forms . 2011 federal tax forms 13) I am a U. 2011 federal tax forms S. 2011 federal tax forms citizen. 2011 federal tax forms I have lived abroad for a number of years and recently realized that I should have been filing U. 2011 federal tax forms S. 2011 federal tax forms income tax returns. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms A return filed before the due date is considered filed on the due date. 2011 federal tax forms . 2011 federal tax forms 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. 2011 federal tax forms I paid all outstanding taxes with the return. 2011 federal tax forms 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. 2011 federal tax forms A return filed before the due date is considered filed on the due date. 2011 federal tax forms 2. 2011 federal tax forms Meeting the Requirements of Either the Bona Fide Residence Test or the Physical Presence Test . 2011 federal tax forms 1) I recently came to Country X to work for the Orange Tractor Co. 2011 federal tax forms and I expect to be here for 5 or 6 years. 2011 federal tax forms I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. 2011 federal tax forms Is this correct? . 2011 federal tax forms 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? . 2011 federal tax forms 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? . 2011 federal tax forms 4) I am a U. 2011 federal tax forms S. 2011 federal tax forms citizen and during 2012 was a bona fide resident of Country X. 2011 federal tax forms On January 15, 2013, I was notified that I was to be assigned to Country Y. 2011 federal tax forms I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. 2011 federal tax forms 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. 2011 federal tax forms My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. 2011 federal tax forms 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? . 2011 federal tax forms 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. 2011 federal tax forms Can I figure the exclusion for the period I resided abroad? . 2011 federal tax forms 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? . 2011 federal tax forms 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. 2011 federal tax forms 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. 2011 federal tax forms However, I was reassigned back to the United States and left Country Z on July 1 of this year. 2011 federal tax forms Can I exclude any of my foreign earned income? . 2011 federal tax forms 1) I recently came to Country X to work for the Orange Tractor Co. 2011 federal tax forms and I expect to be here for 5 or 6 years. 2011 federal tax forms I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. 2011 federal tax forms Is this correct? Not necessarily. 2011 federal tax forms 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. 2011 federal tax forms ” If, like most U. 2011 federal tax forms S. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms S. 2011 federal tax forms tax. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms . 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms S. 2011 federal tax forms tax. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms . 2011 federal tax forms 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. 2011 federal tax forms Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms S. 2011 federal tax forms tax. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms . 2011 federal tax forms 4) I am a U. 2011 federal tax forms S. 2011 federal tax forms citizen and during 2012 was a bona fide resident of Country X. 2011 federal tax forms On January 15, 2013, I was notified that I was to be assigned to Country Y. 2011 federal tax forms I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. 2011 federal tax forms 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. 2011 federal tax forms My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms S. 2011 federal tax forms tax. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms . 2011 federal tax forms 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. 2011 federal tax forms Can I figure the exclusion for the period I resided abroad? No. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms S. 2011 federal tax forms tax. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms . 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms No. 2011 federal tax forms 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. 2011 federal tax forms . 2011 federal tax forms 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. 2011 federal tax forms 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. 2011 federal tax forms However, I was reassigned back to the United States and left Country Z on July 1 of this year. 2011 federal tax forms Can I exclude any of my foreign earned income? No. 2011 federal tax forms 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. 2011 federal tax forms 3. 2011 federal tax forms Foreign Earned Income . 2011 federal tax forms 1) I am an employee of the U. 2011 federal tax forms S. 2011 federal tax forms Government working abroad. 2011 federal tax forms Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? . 2011 federal tax forms 2) I qualify for the foreign earned income exclusion under the bona fide residence test. 2011 federal tax forms Does my foreign earned income include my U. 2011 federal tax forms S. 2011 federal tax forms dividends and the interest I receive on a foreign bank account? . 2011 federal tax forms 3) My company pays my foreign income tax on my foreign earnings. 2011 federal tax forms Is this taxable compensation? . 2011 federal tax forms 4) I live in an apartment in a foreign city for which my employer pays the rent. 2011 federal tax forms 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)? . 2011 federal tax forms 5) My U. 2011 federal tax forms S. 2011 federal tax forms employer pays my salary into my U. 2011 federal tax forms S. 2011 federal tax forms bank account. 2011 federal tax forms Is this income considered earned in the United States or is it considered foreign earned income? . 2011 federal tax forms 6) What is considered a foreign country? . 2011 federal tax forms 7) What is the source of earned income? . 2011 federal tax forms 1) I am an employee of the U. 2011 federal tax forms S. 2011 federal tax forms Government working abroad. 2011 federal tax forms Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? No. 2011 federal tax forms The foreign earned income exclusion applies to your foreign earned income. 2011 federal tax forms Amounts paid by the United States or its agencies to their employees are not treated, for this purpose, as foreign earned income. 2011 federal tax forms No. 2011 federal tax forms The only income that is foreign earned income is income from the performance of personal services abroad. 2011 federal tax forms Investment income is not earned income. 2011 federal tax forms However, you must include it in gross income reported on your Form 1040. 2011 federal tax forms Yes. 2011 federal tax forms The amount is compensation for services performed. 2011 federal tax forms 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). 2011 federal tax forms You must include in income the fair market value (FMV) of the facility provided, where it is provided. 2011 federal tax forms This will usually be the rent your employer pays. 2011 federal tax forms Situations when the FMV is not included in income are discussed in chapter 4 under Exclusion of Meals and Lodging. 2011 federal tax forms If you performed the services to earn this salary outside the United States, your salary is considered earned abroad. 2011 federal tax forms It does not matter that you are paid by a U. 2011 federal tax forms S. 2011 federal tax forms employer or that your salary is deposited in a U. 2011 federal tax forms S. 2011 federal tax forms bank account in the United States. 2011 federal tax forms The source of salary, wages, commissions, and other personal service income is the place where you perform the services. 2011 federal tax forms For the purposes of the foreign earned income exclusion and the foreign housing exclusion or deduction, any territory under the sovereignty of a countr
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The 2011 Federal Tax Forms

2011 federal tax forms 4. 2011 federal tax forms   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents What's New Introduction Full-time student. 2011 federal tax forms Adjusted gross income. 2011 federal tax forms Distributions received by spouse. 2011 federal tax forms Testing period. 2011 federal tax forms What's New Modified AGI limit for retirement savings contributions credit increased. 2011 federal tax forms  For 2013, you may be able to claim the retirement savings contributions credit if your modified AGI is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). 2011 federal tax forms Introduction You may be able to take a tax credit if you make eligible contributions (defined later) to a qualified retirement plan, an eligible deferred compensation plan, or an individual retirement arrangement (IRA). 2011 federal tax forms You may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). 2011 federal tax forms This credit could reduce the federal income tax you pay dollar for dollar. 2011 federal tax forms    Can you claim the credit?   If you make eligible contributions to a qualified retirement plan, an eligible deferred compensation plan, or an IRA, you can claim the credit if all of the following apply. 2011 federal tax forms You were born before January 2, 1996. 2011 federal tax forms You are not a full-time student (explained next). 2011 federal tax forms No one else, such as your parent(s), claims an exemption for you on their tax return. 2011 federal tax forms Your adjusted gross income (defined below) is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). 2011 federal tax forms Full-time student. 2011 federal tax forms   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. 2011 federal tax forms You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full time. 2011 federal tax forms Adjusted gross income. 2011 federal tax forms   This is generally the amount on line 38 of your 2013 Form 1040; line 22 of your 2013 Form 1040A; or line 37 of your 2013 Form 1040NR. 2011 federal tax forms However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. 2011 federal tax forms Eligible contributions. 2011 federal tax forms   These include: Contributions to a traditional or Roth IRA, Salary reduction contributions (elective deferrals, including amounts designated as after-tax Roth contributions) to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. 2011 federal tax forms They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or section 403(b) annuity. 2011 federal tax forms For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. 2011 federal tax forms Reducing eligible contributions. 2011 federal tax forms   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included above under Eligible contributions. 2011 federal tax forms Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. 2011 federal tax forms   Do not reduce your eligible contributions by any of the following. 2011 federal tax forms The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. 2011 federal tax forms Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. 2011 federal tax forms Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. 2011 federal tax forms Loans from a qualified employer plan treated as a distribution. 2011 federal tax forms Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). 2011 federal tax forms Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). 2011 federal tax forms Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. 2011 federal tax forms Distributions from a military retirement plan. 2011 federal tax forms Distributions from an inherited IRA by a nonspousal beneficiary. 2011 federal tax forms Distributions received by spouse. 2011 federal tax forms   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. 2011 federal tax forms Testing period. 2011 federal tax forms   The testing period consists of the year for which you claim the credit, the period after the end of that year and before the due date (including extensions) for filing your return for that year, and the 2 tax years before that year. 2011 federal tax forms Example. 2011 federal tax forms You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. 2011 federal tax forms You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible deferred compensation plan in 2012. 2011 federal tax forms Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. 2011 federal tax forms You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. 2011 federal tax forms You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you received in 2011, 2012, 2013, and 2014. 2011 federal tax forms Maximum eligible contributions. 2011 federal tax forms   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. 2011 federal tax forms Effect on other credits. 2011 federal tax forms   The amount of this credit will not change the amount of your refundable tax credits. 2011 federal tax forms A refundable tax credit, such as the earned income credit or the refundable amount of your child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. 2011 federal tax forms Maximum credit. 2011 federal tax forms   This is a nonrefundable credit. 2011 federal tax forms The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits) in any year. 2011 federal tax forms If your tax liability is reduced to zero because of other nonrefundable credits, such as the credit for child and dependent care expenses, then you will not be entitled to this credit. 2011 federal tax forms How to figure and report the credit. 2011 federal tax forms   The amount of the credit you can get is based on the contributions you make and your credit rate. 2011 federal tax forms Your credit rate can be as low as 10% or as high as 50%. 2011 federal tax forms Your credit rate depends on your income and your filing status. 2011 federal tax forms See Form 8880 to determine your credit rate. 2011 federal tax forms   The maximum contribution taken into account is $2,000 per person. 2011 federal tax forms On a joint return, up to $2,000 is taken into account for each spouse. 2011 federal tax forms   Figure the credit on Form 8880. 2011 federal tax forms Report the credit on line 50 of your Form 1040; line 32 of your Form 1040A; or line 47 of your Form 1040NR and attach Form 8880 to your return. 2011 federal tax forms Prev  Up  Next   Home   More Online Publications