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What Forms Do I Need To File My 2012 Taxes

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What Forms Do I Need To File My 2012 Taxes

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

What forms do i need to file my 2012 taxes Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. What forms do i need to file my 2012 taxes irs. What forms do i need to file my 2012 taxes gov/pub80. What forms do i need to file my 2012 taxes What's New Social security and Medicare tax for 2014. What forms do i need to file my 2012 taxes  The social security tax rate is 6. What forms do i need to file my 2012 taxes 2% each for the employee and employer, unchanged from 2013. What forms do i need to file my 2012 taxes The social security wage base limit is $117,000. What forms do i need to file my 2012 taxes The Medicare tax rate is 1. What forms do i need to file my 2012 taxes 45% each for the employee and employer, unchanged from 2013. What forms do i need to file my 2012 taxes There is no wage base limit for Medicare tax. What forms do i need to file my 2012 taxes Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. What forms do i need to file my 2012 taxes Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. What forms do i need to file my 2012 taxes Change of responsible party. What forms do i need to file my 2012 taxes . What forms do i need to file my 2012 taxes  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. What forms do i need to file my 2012 taxes Form 8822-B must be filed within 60 days of the change. What forms do i need to file my 2012 taxes If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. What forms do i need to file my 2012 taxes For a definition of “responsible party”, see the Form 8822-B instructions. What forms do i need to file my 2012 taxes Same-sex marriage. What forms do i need to file my 2012 taxes  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. What forms do i need to file my 2012 taxes For more information, see Revenue Ruling 2013-17, 2013-38 I. What forms do i need to file my 2012 taxes R. What forms do i need to file my 2012 taxes B. What forms do i need to file my 2012 taxes 201, available at www. What forms do i need to file my 2012 taxes irs. What forms do i need to file my 2012 taxes gov/irb/2013-38_IRB/ar07. What forms do i need to file my 2012 taxes html. What forms do i need to file my 2012 taxes Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. What forms do i need to file my 2012 taxes Notice 2013-61, 2013-44 I. What forms do i need to file my 2012 taxes R. What forms do i need to file my 2012 taxes B. What forms do i need to file my 2012 taxes 432, is available at www. What forms do i need to file my 2012 taxes irs. What forms do i need to file my 2012 taxes gov/irb/2013-44_IRB/ar10. What forms do i need to file my 2012 taxes html. What forms do i need to file my 2012 taxes Reminders Additional Medicare Tax withholding. What forms do i need to file my 2012 taxes  In addition to withholding Medicare tax at 1. What forms do i need to file my 2012 taxes 45%, you must withhold a 0. What forms do i need to file my 2012 taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. What forms do i need to file my 2012 taxes You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. What forms do i need to file my 2012 taxes Additional Medicare Tax is only imposed on the employee. What forms do i need to file my 2012 taxes There is no employer share of Additional Medicare Tax. What forms do i need to file my 2012 taxes All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. What forms do i need to file my 2012 taxes For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. What forms do i need to file my 2012 taxes For more information on Additional Medicare Tax, visit IRS. What forms do i need to file my 2012 taxes gov and enter “Additional Medicare Tax” in the search box. What forms do i need to file my 2012 taxes Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. What forms do i need to file my 2012 taxes  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. What forms do i need to file my 2012 taxes Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. What forms do i need to file my 2012 taxes For more information, visit IRS. What forms do i need to file my 2012 taxes gov and enter “work opportunity tax credit” in the search box. What forms do i need to file my 2012 taxes Outsourcing payroll duties. What forms do i need to file my 2012 taxes  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. What forms do i need to file my 2012 taxes The employer remains responsible if the third party fails to perform any required action. What forms do i need to file my 2012 taxes If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. What forms do i need to file my 2012 taxes gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. What forms do i need to file my 2012 taxes Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). What forms do i need to file my 2012 taxes  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). What forms do i need to file my 2012 taxes For more information, see Announcement 2012-43, 2012-51 I. What forms do i need to file my 2012 taxes R. What forms do i need to file my 2012 taxes B. What forms do i need to file my 2012 taxes 723, available at www. What forms do i need to file my 2012 taxes irs. What forms do i need to file my 2012 taxes gov/irb/2012-51_IRB/ar15. What forms do i need to file my 2012 taxes html. What forms do i need to file my 2012 taxes CNMI government employees now subject to social security and Medicare taxes. What forms do i need to file my 2012 taxes  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. What forms do i need to file my 2012 taxes COBRA premium assistance credit. What forms do i need to file my 2012 taxes  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. What forms do i need to file my 2012 taxes See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. What forms do i need to file my 2012 taxes You can get Publication 15 (Circular E) at IRS. What forms do i need to file my 2012 taxes gov. What forms do i need to file my 2012 taxes You must receive written notice from the IRS to file Form 944. What forms do i need to file my 2012 taxes  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. What forms do i need to file my 2012 taxes You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. What forms do i need to file my 2012 taxes For more information on requesting to file Form 944 visit IRS. What forms do i need to file my 2012 taxes gov and enter “file employment taxes annually” in the search box. What forms do i need to file my 2012 taxes Federal employers in the CNMI. What forms do i need to file my 2012 taxes  The U. What forms do i need to file my 2012 taxes S. What forms do i need to file my 2012 taxes Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. What forms do i need to file my 2012 taxes Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. What forms do i need to file my 2012 taxes Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. What forms do i need to file my 2012 taxes For questions, contact the CNMI Division of Revenue and Taxation. What forms do i need to file my 2012 taxes Change of address. What forms do i need to file my 2012 taxes  Use Form 8822-B to notify the IRS of an address change. What forms do i need to file my 2012 taxes Do not mail Form 8822-B with your employment tax return. What forms do i need to file my 2012 taxes Federal tax deposits must be made by electronic funds transfer. What forms do i need to file my 2012 taxes  You must use electronic funds transfer to make all federal tax deposits. What forms do i need to file my 2012 taxes Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). What forms do i need to file my 2012 taxes If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. What forms do i need to file my 2012 taxes Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. What forms do i need to file my 2012 taxes EFTPS is a free service provided by the Department of Treasury. What forms do i need to file my 2012 taxes Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. What forms do i need to file my 2012 taxes For more information on making federal tax deposits, see How To Deposit in section 8. What forms do i need to file my 2012 taxes For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. What forms do i need to file my 2012 taxes eftps. What forms do i need to file my 2012 taxes gov or call 1-800-555-4477 (U. What forms do i need to file my 2012 taxes S. What forms do i need to file my 2012 taxes Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). What forms do i need to file my 2012 taxes Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. What forms do i need to file my 2012 taxes Electronic filing and payment. What forms do i need to file my 2012 taxes  Using electronic options can make filing a return and paying your federal tax easier. What forms do i need to file my 2012 taxes Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. What forms do i need to file my 2012 taxes You can use IRS e-file to file certain returns. What forms do i need to file my 2012 taxes If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. What forms do i need to file my 2012 taxes Do not use EFW to pay taxes that are required to be deposited. What forms do i need to file my 2012 taxes Visit the IRS website at www. What forms do i need to file my 2012 taxes irs. What forms do i need to file my 2012 taxes gov/efile for more information on filing electronically. What forms do i need to file my 2012 taxes For more information on paying your taxes using EFW, visit the IRS website at www. What forms do i need to file my 2012 taxes irs. What forms do i need to file my 2012 taxes gov/e-pay. What forms do i need to file my 2012 taxes A fee may be charged to file electronically. What forms do i need to file my 2012 taxes For EFTPS, visit www. What forms do i need to file my 2012 taxes eftps. What forms do i need to file my 2012 taxes gov or call EFTPS Customer Service at 1-800-555-4477 (U. What forms do i need to file my 2012 taxes S. What forms do i need to file my 2012 taxes Virgin Islands only) or 303-967-5916 (toll call). What forms do i need to file my 2012 taxes For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. What forms do i need to file my 2012 taxes socialsecurity. What forms do i need to file my 2012 taxes gov/employer. What forms do i need to file my 2012 taxes If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. What forms do i need to file my 2012 taxes If a valid EIN is not provided, the return or payment will not be processed. What forms do i need to file my 2012 taxes This may result in penalties and delays in processing your return or payment. What forms do i need to file my 2012 taxes Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. What forms do i need to file my 2012 taxes  Employers in American Samoa, the CNMI, Guam, and the U. What forms do i need to file my 2012 taxes S. What forms do i need to file my 2012 taxes Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. What forms do i need to file my 2012 taxes Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. What forms do i need to file my 2012 taxes For more information, visit Social Security Administration's SSA website at www. What forms do i need to file my 2012 taxes ssa. What forms do i need to file my 2012 taxes gov/bso/bsowelcome. What forms do i need to file my 2012 taxes htm. What forms do i need to file my 2012 taxes Credit or debit card payments. What forms do i need to file my 2012 taxes  For information on paying your taxes with a credit or debit card, visit the IRS website at www. What forms do i need to file my 2012 taxes irs. What forms do i need to file my 2012 taxes gov/e-pay. What forms do i need to file my 2012 taxes However, do not use credit or debit cards to make federal tax deposits. What forms do i need to file my 2012 taxes Hiring new employees. What forms do i need to file my 2012 taxes  Record the number and name from each new employee's social security card. What forms do i need to file my 2012 taxes An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. What forms do i need to file my 2012 taxes See section 3. What forms do i need to file my 2012 taxes Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. What forms do i need to file my 2012 taxes  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. What forms do i need to file my 2012 taxes For more information, see the Instructions for Schedule D (Form 941). What forms do i need to file my 2012 taxes Apply for an employer identification number (EIN) online. What forms do i need to file my 2012 taxes  You can apply for an EIN online by visiting IRS. What forms do i need to file my 2012 taxes gov and clicking on the Apply for an EIN Online link under Tools. What forms do i need to file my 2012 taxes Dishonored payments. What forms do i need to file my 2012 taxes  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. What forms do i need to file my 2012 taxes The penalty is $25 or 2% of the payment, whichever is more. What forms do i need to file my 2012 taxes However, the penalty on dishonored payments of $24. What forms do i need to file my 2012 taxes 99 or less is an amount equal to the payment. What forms do i need to file my 2012 taxes For example, a dishonored payment of $18 is charged a penalty of $18. What forms do i need to file my 2012 taxes Private delivery services. What forms do i need to file my 2012 taxes  You can use certain private delivery services designated by the IRS to send tax returns or payments. What forms do i need to file my 2012 taxes The list includes only the following: DHL Express (DHL): DHL Same Day Service. What forms do i need to file my 2012 taxes Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. What forms do i need to file my 2012 taxes United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. What forms do i need to file my 2012 taxes M. What forms do i need to file my 2012 taxes , UPS Worldwide Express Plus, and UPS Worldwide Express. What forms do i need to file my 2012 taxes For the IRS mailing address to use if you are using a private delivery service, go to IRS. What forms do i need to file my 2012 taxes gov and enter “private delivery service” in the search box. What forms do i need to file my 2012 taxes Your private delivery service can tell you how to get written proof of the mailing date. What forms do i need to file my 2012 taxes Private delivery services cannot deliver items to P. What forms do i need to file my 2012 taxes O. What forms do i need to file my 2012 taxes boxes. What forms do i need to file my 2012 taxes You must use the U. What forms do i need to file my 2012 taxes S. What forms do i need to file my 2012 taxes Postal Service to mail any item to an IRS P. What forms do i need to file my 2012 taxes O. What forms do i need to file my 2012 taxes box address. What forms do i need to file my 2012 taxes Recordkeeping. What forms do i need to file my 2012 taxes  Keep all records of employment taxes for 4 years. What forms do i need to file my 2012 taxes These should be available for IRS review. What forms do i need to file my 2012 taxes There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. What forms do i need to file my 2012 taxes Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. What forms do i need to file my 2012 taxes See Farm Crew Leaders in section 2. What forms do i need to file my 2012 taxes Disregarded entities and qualified subchapter S subsidiaries (QSubs). What forms do i need to file my 2012 taxes  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. What forms do i need to file my 2012 taxes Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. What forms do i need to file my 2012 taxes See Regulations sections 1. What forms do i need to file my 2012 taxes 1361-4(a)(7) and 301. What forms do i need to file my 2012 taxes 7701-2(c)(2)(iv). What forms do i need to file my 2012 taxes Photographs of missing children. What forms do i need to file my 2012 taxes  The IRS is a proud partner with the National Center for Missing and Exploited Children. What forms do i need to file my 2012 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. What forms do i need to file my 2012 taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. What forms do i need to file my 2012 taxes Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. What forms do i need to file my 2012 taxes A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. What forms do i need to file my 2012 taxes However, a statewide legal holiday does not delay the due date of federal tax deposits. What forms do i need to file my 2012 taxes See Deposits on Business Days Only in section 8. What forms do i need to file my 2012 taxes For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. What forms do i need to file my 2012 taxes S. What forms do i need to file my 2012 taxes Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. What forms do i need to file my 2012 taxes See Private delivery services under Reminders. What forms do i need to file my 2012 taxes The following are important dates and responsibilities. What forms do i need to file my 2012 taxes Also see Publication 509, Tax Calendars. What forms do i need to file my 2012 taxes By January 31. What forms do i need to file my 2012 taxes   Furnish wage and tax statements to employees. What forms do i need to file my 2012 taxes Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. What forms do i need to file my 2012 taxes See section 10 for more information. What forms do i need to file my 2012 taxes File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. What forms do i need to file my 2012 taxes If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. What forms do i need to file my 2012 taxes U. What forms do i need to file my 2012 taxes S. What forms do i need to file my 2012 taxes Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. What forms do i need to file my 2012 taxes Pay or deposit (if more than $500) any balance of the tax due. What forms do i need to file my 2012 taxes If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. What forms do i need to file my 2012 taxes File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. What forms do i need to file my 2012 taxes If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. What forms do i need to file my 2012 taxes By February 28. What forms do i need to file my 2012 taxes  File paper wage and tax statements with the Social Security Administration (SSA). What forms do i need to file my 2012 taxes File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). What forms do i need to file my 2012 taxes For electronically filed returns, see By March 31 next. What forms do i need to file my 2012 taxes By March 31. What forms do i need to file my 2012 taxes  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. What forms do i need to file my 2012 taxes Visit the SSA's Reporting Instructions & Information webpage at www. What forms do i need to file my 2012 taxes socialsecurity. What forms do i need to file my 2012 taxes gov/employer for more information. What forms do i need to file my 2012 taxes By April 30, July 31, October 31, and January 31. What forms do i need to file my 2012 taxes  File Form 941-SS with the IRS. What forms do i need to file my 2012 taxes If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. What forms do i need to file my 2012 taxes Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. What forms do i need to file my 2012 taxes Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. What forms do i need to file my 2012 taxes If $500 or less, carry it over to the next quarter. What forms do i need to file my 2012 taxes See section 11 for more information. What forms do i need to file my 2012 taxes Prev  Up  Next   Home   More Online Publications