Filing Amendment: Confused over 2555 and 1040X

[CJ8611 6]

Hi all!

We got married in 2011 and my husband filed MFS for 2011 and 2012. Now, that I am here with an SSN (I arrived 2 weeks ago), we will be filing an amendment for both years, changing from MFS to MFJ.

I have been searching the net over and over, reading and re-reading, however, I can't find yet the answers to my questions below:

1. In 2011, I was here in the US for a 3-month vacation (Aug-Nov), so that makes my physical presence in a foreign country (Philippines, to be exact), less than 330 days. I also considered doing a 12-month period count (not really the calendar year). In 2010, I again was here for a vacation. I returned to the Philippines in October 2010, so if I count that until August 2011 (the month I left for the US again for a visit), that wouldn't still make 330 days. Does this mean I am not eligible to claim exclusion for the year 2011? For 2012, we have no issues with regard to physical presence whatsoever.

2. On Form 1040X, in which lines do we put the Foreign earned income exclusion amount to add and deduct? Or there's no need to put the amount? I was able to read instructions on where to put the amount from Form2555/2555EZ to Form1040, but doesn't say about 1040X.

Would appreciate any feedback. I apologize if this has been raised before and was actually addressed already.

TIA!

Edited May 15, 2013 by CJ8611

[Nich-Nick 3,354]

Hi all!

We got married in 2011 and my husband filed MFS for 2011 and 2012. Now, that I am here with an SSN (I arrived 2 weeks ago), we will be filing an amendment for both years, changing from MFS to MFJ.

I have been searching the net over and over, reading and re-reading, however, I can't find yet the answers to my questions below:

1. In 2011, I was here in the US for a 3-month vacation (Aug-Nov), so that makes my physical presence in a foreign country (Philippines, to be exact), less than 330 days. I also considered doing a 12-month period count (not really the calendar year). In 2010, I again was here for a vacation. I returned to the Philippines in October 2010, so if I count that until August 2011 (the month I left for the US again for a visit), that wouldn't still make 330 days. Does this mean I am not eligible to claim exclusion for the year 2011? For 2012, we have no issues with regard to physical presence whatsoever.

2. On Form 1040X, in which lines do we put the Foreign earned income exclusion amount to add and deduct? Or there's no need to put the amount? I was able to read instructions on where to put the amount from Form2555/2555EZ to Form1040, but doesn't say about 1040X.

Would appreciate any feedback. I apologize if this has been raised before and was actually addressed already.

TIA!

1. You only have to pass one test to qualify. Were you a bonafide resident of the Philipines? Yes. Remember this is also written with Americans in mind who want to claim tax benefits while away from the US. They have to be more than on vacation. You hold nationality in a foreign country. You are a bonafide resident unless I have missed something in your brief post.

2. The easiest way is to start from scratch on a new 2011 (and 2012) returned including you and your income. Then with his MFS and MFJ returns laid out side by side, find the lines that changed. On the 1040x lines 1-22 will be filled out showing the two versions.

Example, line #1 Adjusted Gross Income--find the line on his 1040 called "Adjusted Gross Income". Column A is the old MFS number. Column C is the new MFJ number. The middle column is the difference. Show negative numbers in parentheses.

So it might look like

1. Adjusted Gross Income 25,000 10,000 35,000 or

6. Tax 8,000 (2,000) 6,000

Just continue down the 1040x and find the corresponding line names on the 1040s. Fill in the old and new, and get out your calculator to do the middle column.

Be sure and fill out Part III on page 2 telling why you are amending. Attach a filled out Form 2555 because it is an additional form that was not sent with the first MFS, so they want it. Make sure it's a 2011 version with the 2011 amended return. They change each year. I hope he bought something like TurboTax software disks so he has the older year handy and can easily do the changes. I go back years with TurboTax CDs. If not, the IRS will still have the 2011 forms. Some tax prep companies charge a lot to go back to previous years.

[CJ8611 6]

1. You only have to pass one test to qualify. Were you a bonafide resident of the Philipines? Yes. Remember this is also written with Americans in mind who want to claim tax benefits while away from the US. They have to be more than on vacation. You hold nationality in a foreign country. You are a bonafide resident unless I have missed something in your brief post.

2. The easiest way is to start from scratch on a new 2011 (and 2012) returned including you and your income. Then with his MFS and MFJ returns laid out side by side, find the lines that changed. On the 1040x lines 1-22 will be filled out showing the two versions.

Example, line #1 Adjusted Gross Income--find the line on his 1040 called "Adjusted Gross Income". Column A is the old MFS number. Column C is the new MFJ number. The middle column is the difference. Show negative numbers in parentheses.

So it might look like

1. Adjusted Gross Income 25,000 10,000 35,000 or

6. Tax 8,000 (2,000) 6,000

Just continue down the 1040x and find the corresponding line names on the 1040s. Fill in the old and new, and get out your calculator to do the middle column.

Be sure and fill out Part III on page 2 telling why you are amending. Attach a filled out Form 2555 because it is an additional form that was not sent with the first MFS, so they want it. Make sure it's a 2011 version with the 2011 amended return. They change each year. I hope he bought something like TurboTax software disks so he has the older year handy and can easily do the changes. I go back years with TurboTax CDs. If not, the IRS will still have the 2011 forms. Some tax prep companies charge a lot to go back to previous years.

Thanks so much for your reply!

Oh, yes, I am or was a bonafide resident being that I am a national of the Philippines. I realized after reading and reading that I need not pass all tests, just passing the bonafide resident is enough.

Everything's clearer now! I'll do another round of simulation and checking if I indeed do it correctly considering your inputs. If all's well, will submit ASAP.

Thanks again!

[CJ8611 6]

Just a follow-up...should I fill-out Part 3 of 2555-EZ for 2011? I was here for a vacation from August to November, then just put "NA" under No. of days in US on business and Income earned in US on business since I was here as a tourist and did not actually work.

Another thing is, by end of 2011, I was unemployed. I started working again at the start of 2012, but towards the end of 2012, I resigned from my job already, so I was unemployed again when 2012 ended. Should I put unemployed under the occupation portion in Form 1040 or write down the last position I held for the corresponding year?

Thank you so much!

[Nich-Nick 3,354]

Just a follow-up...should I fill-out Part 3 of 2555-EZ for 2011? I was here for a vacation from August to November, then just put "NA" under No. of days in US on business and Income earned in US on business since I was here as a tourist and did not actually work.

Another thing is, by end of 2011, I was unemployed. I started working again at the start of 2012, but towards the end of 2012, I resigned from my job already, so I was unemployed again when 2012 ended. Should I put unemployed under the occupation portion in Form 1040 or write down the last position I held for the corresponding year?

Thank you so much!

Part III wants a numerical answer. In your case 0 (zero) is the answer I would put.

Occupation is not too essential to the tax calculation so anything is probably fine. I guess I would put the occupation that generated the income.

[CJ8611 6]

Part III wants a numerical answer. In your case 0 (zero) is the answer I would put.

Occupation is not too essential to the tax calculation so anything is probably fine. I guess I would put the occupation that generated the income.

Thank you so much for taking the time to answer. I believe, we're good to go! Mailing the forms today or tomorrow.

Thanks again!

[Nich-Nick 3,354]

Thank you so much for taking the time to answer. I believe, we're good to go! Mailing the forms today or tomorrow.

Thanks again!

If you have anymore questions for me, send a PM. I don't always get back over to this section and don't get emails saying I have a response. Well I probably do, but they go to an account I don't check for months.