Your tax home is your regular or principal place of business, employment, or post of duty, regardless of where you maintain your family residence. If you don't have a regular or principal place of business because of the nature of your trade or business, your tax home is your regular place of abode the place where you regularly live. You aren't considered to have a tax home in a foreign country for any period during which your abode is in the United States, unless you are serving in support of the U.
Armed Forces in an area designated as a combat zone. See Service in a combat zone , later. Otherwise, if your abode is in the United States, you will not meet the tax home test and cannot claim the foreign earned income exclusion. The location of your abode is based on where you maintain your family, economic, and personal ties.
Your abode is not necessarily in the United States merely because you maintain a dwelling in the United States, whether or not your spouse and dependents use the dwelling. Your abode is not necessarily in the United States while you are temporarily in the United States.
However, these factors can contribute to your having an abode in the United States. You return to your family residence in the United States during your off periods. You are considered to have an abode in the United States and don't meet the tax home test.
You can't claim either of the exclusions or the housing deduction. Citizens or residents of the United States serving in an area designated by the President of the United States by Executive order as a combat zone for purposes of section in support of the U. Armed Forces can qualify as having a tax home in a foreign country, even if they have an abode within the United States. Generally, if you were in Cuba in violation of U.
Any time spent in Cuba can't be counted in determining if you qualify under the bona fide residence or physical presence test. Any housing expenses in Cuba or housing expenses for your spouse or dependents in another country while you were in Cuba aren't considered qualified housing expenses.
If you performed services at the U. Naval Base at Guantanamo Bay, you were not in violation of U. If your tax home was in a foreign country and you were a bona fide resident of, or physically present in, a foreign country and had to leave because of war, civil unrest, or similar adverse conditions, the minimum time requirements specified under the bona fide residence and physical presence tests may be waived. You must be able to show that you reasonably could have expected to meet the minimum time requirements if you hadn't been required to leave.
Each year, the IRS will publish in the Internal Revenue Bulletin a list of the only countries that qualify for the waiver for the previous year and the dates they qualify. If you left one of the countries during the period indicated, you can claim the tax benefits on Form , but only for the number of days you were a bona fide resident of, or physically present in, the foreign country. If you can claim either of the exclusions or the housing deduction because of the waiver of time requirements, attach a statement to your return explaining that you expected to meet the applicable time requirement, but the conditions in the foreign country prevented you from the normal conduct of business.
Also, enter "Claiming Waiver" in the top margin on page 1 of Form You can download this publication as well as other forms and publications at IRS. However, you are automatically granted a 2-month extension of time to file to June 15, , for a calendar year return if, on the due date of your return, you live outside the United States and Puerto Rico and your tax home defined earlier is outside the United States and Puerto Rico.
If you take this extension, you must attach a statement to your return explaining that you meet these two conditions. The automatic 2-month extension also applies to paying the tax. However, you will owe interest on any tax not paid by the regular due date of your return.
If this occurs, you can either:. Apply for a special extension to a date after you expect to qualify, or. File your return timely without claiming the exclusion and then file an amended return after you qualify. To apply for this extension, complete and file Form with the Department of the Treasury, Internal Revenue Service Center, Austin, TX , before the due date of your return. Interest is charged on the tax not paid by the regular due date as explained earlier.
File Form X to change a return you have already filed. Generally, Form X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later.
Attach Form to Form or SR when filed. Mail your Form or SR to one of the special addresses designated for those filing Form Do not mail your Form or SR to the addresses associated with your state of residence if Form is attached. See the Instructions for Form The filing addresses are also available at IRS.
To choose either of the exclusions, complete the appropriate parts of Form and file it with your Form , SR, or X. Your initial choice to claim the exclusion must usually be made on a timely filed return including extensions or on a return amending a timely filed return.
However, there are exceptions. Once you choose to claim the exclusion s , that choice remains in effect for that year and all future years unless it is revoked. To revoke your choice, you must attach a statement to your return for the first year you don't wish to claim the exclusion s. If you revoke your choice, you can't claim the exclusion s for your next 5 tax years without the approval of the IRS. You can't take the additional child tax credit if you claim either of the exclusions or the housing deduction.
You can't take the earned income credit if you claim either of the exclusions or the housing deduction. You can't take a credit or deduction for foreign income taxes paid or accrued on income that is excluded under either of the exclusions. If all of your foreign earned income is excluded, you can't claim a credit or deduction for the foreign taxes paid or accrued on that income. If only part of your income is excluded, you can't claim a credit or deduction for the foreign taxes allocable to the excluded income.
If you claim either of the exclusions, special rules apply in figuring the amount of your IRA deduction. For details, see Pub. If you claim either of the exclusions or the housing deduction, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. Enter your entire address, including city or town, state or province, country, and ZIP or foreign postal code.
If using a military or diplomatic address, include the country in which you are living or stationed. Enter your tax home s and date s established. See Tax home test under Who Qualifies , earlier. See Table 3 at IRS. Whether you are a bona fide resident of a foreign country depends on your intention about the length and nature of your stay.
Evidence of your intention may be your words and acts. If these conflict, your acts carry more weight than your words. Generally, if you go to a foreign country for a definite, temporary purpose and return to the United States after you accomplish it, you aren't a bona fide resident of the foreign country.
If accomplishing the purpose requires an extended, indefinite stay, and you make your home in the foreign country, you may be a bona fide resident. Enter the dates your bona fide residence began and ended. If you are still a bona fide resident, enter "Continues" in the space for the date your bona fide residence ended. If you check "Yes" on line 12a, enter the type s of family member s and the date s they lived with you on line 12b.
Acceptable entries for family members on line 12b include child, foster child, grandchild, parent, grandparent, brother, sister, aunt, uncle, nephew, niece, son, daughter, spouse, or other. If you check "No" on line 12a, leave line 12b blank or enter "None.
If you submitted a statement of nonresidence to the authorities of a foreign country in which you earned income and the authorities hold that you aren't subject to their income tax laws by reason of nonresidency in the foreign country, you aren't considered a bona fide resident of that country.
If you submitted such a statement and the authorities haven't made an adverse determination of your nonresident status, you aren't considered a bona fide resident of that country. To meet this test, you must be a U. A full day means the hour period that starts at midnight. To figure full days, add all separate periods you were present in a foreign country during the month period shown on line The full days can be interrupted by periods when you are traveling over international waters or are otherwise not in a foreign country.
A nonresident alien who, with a U. The month period on which the physical presence test is based must include days, part of which must be in The dates may begin or end in a calendar year other than You must enter dates in both spaces provided on line Don't enter "Continues" in the space for the ending date.
Enter in this part the total foreign earned income you earned and received including income constructively received during the tax year. If you are a cash basis taxpayer, include in income on Form or SR the foreign earned income you received during the tax year regardless of when you earned it. For example, include wages from Form or SR, line 1. You must :. To complete Form EZ, you will need the following information readily available:.
Or, if you need help and want to ensure you accurately complete this form, our tax professionals at Community Tax are ready to assist you. Consent is not required as a condition of purchase. Message and data rates may apply. Skip to content. If you and your spouse both qualify to claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, you and your spouse must file separate Forms to claim these benefits.
Your employer is not required to withhold U. You can give a statement to your employer indicating that you will meet either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion.
You can use Form only if you are a U. You do not have to use the form. Give Form to your U. Your employer will then withhold the correct amount of federal income tax from your pay. Passive income is earnings derived from a rental property, limited partnership, or other enterprise in which a person is not actively involved. As with active income , passive income is usually taxable. Statement to Foreign Authorities 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.
How do I file Form EZ? Category: personal finance personal taxes. Attach Form - EZ to Form when filed. Mail your Form to one of the special addresses designated for those filing Form or Form - EZ. Don't mail your Form to the addresses associated with your state of residence if Form or Form - EZ is attached.
See the Instructions for Form What is the difference between Form and EZ? What is considered foreign earned income? What is general income exclusion? What tax form do I use for foreign income?
How do I report foreign income without a w2?
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