# FEIE and late returns



## iota2014 (Jul 30, 2015)

A useful commentary from Late Tax Returns â€“ IRS Denies Foreign Earned Income and Housing Exclusions Â» Let's Talk About: US Tax

Obviously, one should do one's own research to confirm how the comments might or might not apply in any specific circumstances.


> *Timing is Everything*
> 
> [..]
> Claiming the exclusions is permitted for any tax year, no matter how far back and no matter when the delinquent returns are filed so long as the IRS has not taken the first step and notified the taxpayer of their failure to make the election and that tax is owed. On the other hand, *if the IRS contacts the taxpayer first, the benefits can be denied. On the brighter side, IRS denial won’t occur if the taxpayer “owes no federal income tax”. If nothing is owed, then the taxpayer is automatically permitted to use the exclusion benefits even if the IRS has contacted him first.*
> ...


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