# US tax from UK



## lucydan (9 mo ago)

Hi,

I moved to the UK last year on a UK spouse visa, and I started work here in November 2021; I earned roughly £2,000 until the end of 2021.

I’m now ready to start my IRS tax return ahead of the June 15 deadline; I will file as ‘Married Filing Separately’. Could someone please assist me in informing me which tax forms I need to fill out?

Many thanks,
Lucy


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## Bevdeforges (Nov 16, 2007)

If you are working in the UK, you'll need to file for extensions to take you through to the date when you will have completed your "physical presence test" - i.e. have lived in the UK for a full consecutive 12 months - if you wish to take advantage of the Foreign Earned Income Exclusion to "exclude" your UK salary income from US taxation. (Otherwise, you'll have to pay your taxes on your UK salary and then file later to claim a refund.)

Take a look at IRS publication 54: About Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad | Internal Revenue Service


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## lucydan (9 mo ago)

Thank you. In that case, since I arrived in the UK in late June, I best file an extension until October. 

However, when you say "consecutive" months, do you mean literally every day in the UK? I have visited Europe on holiday a couple of times since I arrived.


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## Bevdeforges (Nov 16, 2007)

The consecutive months refer to the time that you are resident in the UK. Short trips to Europe don't change your residency status. (And actually, there is one reading of the requirement that says you simply need to be outside the US for that time - resident or not.) You should file for the standard extension to October (which is basically automatically granted). Check the IRS website for the form number to request the extension.

Just make sure that if you owe anything you pay at least 90% of what you expect to owe. Otherwise interest charges start from April 15th. (Then again, interest rates are pretty minimal these days.)


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## lucydan (9 mo ago)

Bevdeforges said:


> The consecutive months refer to the time that you are resident in the UK. Short trips to Europe don't change your residency status. (And actually, there is one reading of the requirement that says you simply need to be outside the US for that time - resident or not.) You should file for the standard extension to October (which is basically automatically granted). Check the IRS website for the form number to request the extension.
> 
> Just make sure that if you owe anything you pay at least 90% of what you expect to owe. Otherwise interest charges start from April 15th. (Then again, interest rates are pretty minimal these days.)


Ok, thanks very much. I won't owe anything because I only earned about £2,000 in 2021.


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## lucydan (9 mo ago)

Bevdeforges said:


> The consecutive months refer to the time that you are resident in the UK. Short trips to Europe don't change your residency status. (And actually, there is one reading of the requirement that says you simply need to be outside the US for that time - resident or not.) You should file for the standard extension to October (which is basically automatically granted). Check the IRS website for the form number to request the extension.
> 
> Just make sure that if you owe anything you pay at least 90% of what you expect to owe. Otherwise interest charges start from April 15th. (Then again, interest rates are pretty minimal these days.)


To clarify, the form I need to file is Form 2350, as I expect to qualify for special tax treatment (Foreign Earned Income Exclusion) by meeting the physical presence test. Is this correct?


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## Bevdeforges (Nov 16, 2007)

According to what I found on the IRS website, yes. Form 2350 is for those filing for an extension to meet the residence requirements in order to file a 2555 form (for the Foreign Earned Income Exclusion).


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## lucydan (9 mo ago)

Bevdeforges said:


> According to what I found on the IRS website, yes. Form 2350 is for those filing for an extension to meet the residence requirements in order to file a 2555 form (for the Foreign Earned Income Exclusion).


Thank you very much.


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