Название: Larry's 2013 Tax Guide for U.S. Expats & Green Card Holders in User-Friendly English
Автор: Laurence E. 'Larry'
Издательство: Ingram
Жанр: Юриспруденция, право
isbn: 9781456613242
isbn:
31 January 2013. You can 'technically' avoid that 15 January deadline for payment of estimated taxes if you actually file your final tax return and pay final taxes by 31 January. How you are going to do this, though, when the likelihood that all of the forms you are going to need to file correctly, will simply not have been issued by this date?
15 April 2013. Ah, you've all heard of this day - it is tax day, across the land, except for Massachusetts, where they run the Boston Marathon as part of their Patriot's Day holiday, entitling you to file one day late, your first quarter, 2013 1040ES is due on this date
15 April 2013. Your IRA payment just might be due by this date
15 April 2013. Generally, this is the date for filing form 1040 unless you are on extension....gift tax returns are also due on 15 April and it is also the final date for filing an amended tax return for the third previous tax year.
15 June 2013 - this one is important for expats! This day, my friends, is the deadline for filing the 2012 tax return. You'd better file it - and have proof of mailing as 'insurance', or you'd better file an extension of time through 15 October to file (and, if you have sent in a proper letter request from overseas, an additional 2 months to 15 December) You'll still have interest due and underestimated penalties if you underestimated your pre-payments and filed under extension, before your extension deadline, but you'll avoid some very costly penalties by filing your extension request - this extension form is virtually automatically approved. Oh, you can be the first to be penalized in this instance, if your extension application is denied - but I doubt it......! If you are a first time overseas filer, this is also the best date to file a specific form (2350) for filers who simply want to wait until they qualify under the physical presence test (we'll cover this one, later in the book!) in order to take advantage of foreign exclusions.
And...it is also the day for filing voucher #2 of the 1040ES.
30 June 2013. Treasury Department Form TDF90.22-1 must be received by this date. Now I realize that 30 June 2013 falls on a Sunday and I don’t really think the Department of the Treasury is going to ding you if you send yours out (with proof of mailing, of course!) on Monday, 1 July 2013, but I wouldn’t take a chance – get that TDF form filed by that date – or before!!
16 September 2013. Voucher # 3, third quarter payment of your 1040ES is due, today, if you are going to owe anything for 2012 - time to pay...! This one I’m sure of – 15 September is a Sunday, so payment day, a day later, is filing date!
15 October 2013. Contrary to what the IRS or your accountant might lead you to believe, you definitely can file for further extension through 15 December – but you’d better do this before 15 October. Personally, I try to avoid anything dealing with tax after 15 October (because I value my sanity and, after 4+ decades of doing tax work, I really need to cut off by 15 October!!!) but the IRS will still allow you those extra two months if you file that additional extension.
31 December 2013. The year's over. Any income tomorrow is 2014 income tomorrow. Worry about it next year!! What’s this - you say that in spite of reading this you still have no idea of the tax system? Well, apparently, neither does the previous IRS Commissioner, who has someone else prepare his tax return. Once again (yes, I know I’m repeating myself!) I propose that henceforth and forever more, it be made mandatory that all future IRS Commissioners must self-prepare their own returns, returns that are to immediately be audited, with instantaneous penalties assessed upon that IRS Commissioner preparing his return.....if nothing else, we’d finally get the head honcho of the IRS feeling a bit more sympathetic to the helplessness that the rest of the American public has to go through with this very user-unfriendly system!
Конец ознакомительного фрагмента.
Текст предоставлен ООО «ЛитРес».
Прочитайте эту книгу целиком, купив полную легальную версию на ЛитРес.
Безопасно оплатить книгу можно банковской картой Visa, MasterCard, Maestro, со счета мобильного телефона, с платежного терминала, в салоне МТС или Связной, через PayPal, WebMoney, Яндекс.Деньги, QIWI Кошелек, бонусными картами или другим удобным Вам способом.