# Form 2555



## sunshinegal

Hi,

I have some questions about Form 2555. Some background info: I have never filed my US taxes, and I am currently doing my taxes from 2005-2010.

1) Question 6a states the following: 6a "If, after 1981, you filed Form 2555 or Form 2555-EZ, enter the last year you filed the form". The first tax year that I will be filing this form for is 2005. So, for years after 2005, do I write in 2005 in this Section? Or do I write the year that I am sending in the tax forms, which is 2012?

2) I am dual Canadian-US citizen. I have US Citizenship through my mom, which I only applied for in 2003. I am going to fill in Part II of Form 2555, for taxpapers qualifiying under the Bona Fide resident test. I have never lived a day in my life outside of Canada. So for the part where it says "Day bona fide residence began", do I put my birth date? As well, for the part where it says "Did any of your family live with you abroad during any part of the tax year", what do I put? I wouldn't say my husband and son live "abroad" with me. It is where they have lived their whole lives, and they are both Canadian citizens (and the US Citizenship ends with me, as I have never lived in the US, so my son will not get it through me).

3) This is more a general US tax question. I am going fill in my 6 years of tax returns and FBARs, and send them all in at once with a letter explaining why they were never filed before now (of course, the FBARs and tax returns will go to 2 different places). Is this what most people do? Any advice to the contrary on how I should handle this?

Thanks for any advice and insight!
Michelle


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## quincy

sunshinegal said:


> Hi,
> 
> I have some questions about Form 2555. Some background info: I have never filed my US taxes, and I am currently doing my taxes from 2005-2010.
> 
> 1) Question 6a states the following: 6a "If, after 1981, you filed Form 2555 or Form 2555-EZ, enter the last year you filed the form". The first tax year that I will be filing this form for is 2005. So, for years after 2005, do I write in 2005 in this Section? Or do I write the year that I am sending in the tax forms, which is 2012?
> 
> 2) I am dual Canadian-US citizen. I have US Citizenship through my mom, which I only applied for in 2003. I am going to fill in Part II of Form 2555, for taxpapers qualifiying under the Bona Fide resident test. I have never lived a day in my life outside of Canada. So for the part where it says "Day bona fide residence began", do I put my birth date? As well, for the part where it says "Did any of your family live with you abroad during any part of the tax year", what do I put? I wouldn't say my husband and son live "abroad" with me. It is where they have lived their whole lives, and they are both Canadian citizens (and the US Citizenship ends with me, as I have never lived in the US, so my son will not get it through me).
> 
> 3) This is more a general US tax question. I am going fill in my 6 years of tax returns and FBARs, and send them all in at once with a letter explaining why they were never filed before now (of course, the FBARs and tax returns will go to 2 different places). Is this what most people do? Any advice to the contrary on how I should handle this?
> 
> Thanks for any advice and insight!
> Michelle


Hi Michelle,
I used the first tax year I filed, not the actual year on all the 2555s. So, 2005 in your case.

The questions are all from a US perspective, so your husband and son live "abroad" with you. Just like your bank accounts are "foreign". I would also use your birthdate as the date bona fide residence began.

I sent all of mine at once with a letter. I referenced the IRS notice for dual citizens on the IRS website, using their own examples that applied to my circumstance. 

I'm no expert on this, but this is how I did it. They have had mine for 6 weeks now and so far, no word.

Good Luck
Quincy


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## Bevdeforges

Basically, Quincy has the right idea.

You may want to look into filing form 2555-EZ for those past years. Unless you're declaring earned income in excess of the FEIE limit ($92,000 or so) it's a much easier form to file and it leaves out all those stupid questions.



> 1) Question 6a states the following: 6a "If, after 1981, you filed Form 2555 or Form 2555-EZ, enter the last year you filed the form". The first tax year that I will be filing this form for is 2005. So, for years after 2005, do I write in 2005 in this Section? Or do I write the year that I am sending in the tax forms, which is 2012?


The usual response to that question is the previous tax year. So, for your 2011 filing (i.e. the current one) you should write in 2010. For 2005 - if that's the first form you're filing - you leave it blank, and then for 2006, you write in "2005", for 2007 you write "2006" and so on.

2.) I don't think that question is on the 2555-EZ, but in your case, yes, your other family members live "abroad" with you if you're using the long form 2555. I think they only ask for the "date" your residence abroad started, and I've only been giving them the year for the last 15 or 20 years I've been filing. Never heard any complaints about doing it that way.

3.) The whole issue of filing back FBARs is pretty new, so there isn't much precedent yet. Normally what they're looking for is a good-faith listing of your "foreign" (i.e. non-US) accounts and that any income (i.e. interest) from said accounts has been reported on your tax returns. For the FBARs I think you're safe in sending them in all together.

They've changed the address for filing foreign based returns a couple of times in recent years and I'm not sure if, on back filing, they actually expect you to send each year's return to the proper address for that year. As long as you don't owe any taxes, I'd just send them all together to this year's address for "if you are not enclosing payment" and see what happens.
Cheers,
Bev


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