# 2018 US Tax Return - Amendment?



## g3rkZ (Jul 8, 2020)

Dear All,

I need your help with a more difficult tax question. In 2018 I moved to the US, and received of course salary income from my US employer but also in September I received a bonus payment in relation to services performed in 2017 from my former German employer.

My US tax return was prepared and the allocation of income was made on workdays. I was only 6 workdays in Germany, so my income was mainly considered US source. However, the German-US double tax treaty (in Article 23 no. 2) clearly states "For the purposes of applying paragraph 1 * of this Article (the relief of double taxation), an item of gross income, as determined under the laws of the United States, derived by a resident of the United States that, under this Convention, may be taxed in the Federal Republic of Germany shall be deemed to be income from sources in the Federal Republic of Germany."

In 2020, I had to pay additional German taxes relating to such 2018 income (i.e., the bonus paid in 2018 for work performed in 2017).

In my 2018 US tax return it was checked that "foreign taxes are considered on a paid basis".

Is there any way for me to amend the 2018 to (1) adjust the sourcing and (2) to get a credit (maybe even by carryback) of the German taxes paid in 2020?

THANKS SO MUCH FOR YOUR HELP!!!


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## 255 (Sep 8, 2018)

g3rhZ -- I have no knowledge of your specific situation; but you can always amend your tax return (up to 3 years back to get a refund.) You can use the fillable form 1040X, along with any schedules that need changed, from the IRS website. Cheers, 255


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