# Filing Current and Previous returns



## ZJ88 (Jun 3, 2014)

Hi Everyone,

I'm sure this has been asked dozens of times... But I really need some help.

I, like many, have realized I need to be filing returns.. Great! After doing quite a lot of research I think I have the general idea but was hoping for some clarification on the forms and procedures.

1) Moved to the UK August 2014 (Spousal Visa/BMR) and started working 2015.
2) Earn at most (Currently) £25000 but has varied + pensions.
3) Wife is British Citizen.

So my questions are:
1) I can see I need the 2555-EZ tax exclusion. Do I need to fill a separate one for each employer (If more then one in the tax year?)
2) I tried using taxact.com to see what my requirements would be and it said I needed a 1040-FEC. Is that correct?
3) Is my wife considered a Non-Resident Alien? That's all I have to declare for her correct?
4) With having to fill out previous returns, the 2555-EZ asks if this is the first year I'm claiming the Foreign Earned Income Exclusion. Do I do that on the oldest return?

Are there any other forms I need to be filling out? I am thinking I need to fill out a form for each year to send in is that correct? 2015, 2016, and 2017. I want to get this squared up before it gets further out of hand. Any and all help is greatly appreciated!


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## Bevdeforges (Nov 16, 2007)

OK, first a couple of general comments.

In your situation, if you want to get back on track with the IRS (say, if you "might" one day want to return to the US with your NRA spouse or if you have financial accounts or pension entitlements back in the US), then you should probably look into the "Overseas Streamlined Compliance" program. 
https://www.irs.gov/individuals/int...-taxpayers-residing-outside-the-united-states
It's a little fiddly, but basically, you file three years of "back" income tax returns plus the current year (i.e. right now, 2017) according to the instructions you'll find on the IRS website. (Plus six years of back FBARs, if applicable.) It's basically what you're doing now, except you mark up the back returns and send them to a special address. But once that's done, all is "forgiven" and away you go.

You can also just file those back returns "late" - as long as you don't owe any taxes from those years, the penalty for late filing is $0 (i.e. a percentage of what you owed).

Now, to your questions:



> 1) I can see I need the 2555-EZ tax exclusion. Do I need to fill a separate one for each employer (If more then one in the tax year?)


Nope. Lump both (or more) employers together on one 2555 form. You only get the one exclusion anyhow.


> 2) I tried using taxact.com to see what my requirements would be and it said I needed a 1040-FEC. Is that correct?


Yes, but, the FEC form is normally part of the tax filing software and just needs to be filled out (in lieu of a W-2). It's not anything that you get from your employer.


> 3) Is my wife considered a Non-Resident Alien? That's all I have to declare for her correct?


If she doesn't have US citizenship, then yes, she's an NRA. One caution, though. If you just put NRA for her name and SSN on your main form (you're filing married, filing separately after all), there's a good to excellent chance that the IRS will not allow you to e-file. (The littlest thing seems to cause an e-filing to get rejected.) In that case, you just print off the return and mail it in.


> 4) With having to fill out previous returns, the 2555-EZ asks if this is the first year I'm claiming the Foreign Earned Income Exclusion. Do I do that on the oldest return?


On the oldest return it will be the first year you're claiming the FEIE, so no problem. (If you go with the Streamlined Compliance thing, you'll mail the 3 back returns in together so this will be blindingly obvious anyhow.)



> Are there any other forms I need to be filling out? I am thinking I need to fill out a form for each year to send in is that correct? 2015, 2016, and 2017. I want to get this squared up before it gets further out of hand. Any and all help is greatly appreciated!


For each year, you should file a 1040, 2555 (-EZ if possible) and a Schedule B if only to check the question at the bottom of the form about whether or not you have foreign accounts totaling $10,000 or more. If you do, you'll need to file an FBAR (also called a FinCEN 114 - https://www.fincen.gov/report-foreign-bank-and-financial-accounts ) which is basically just a listing of your overseas bank accounts with a "maximum" balance for each. Ignore all the legalistic and threatening language on the site and keep it nice and simple. For most folks it's no big deal.
Cheers,
Bev


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## ZJ88 (Jun 3, 2014)

Wow thank you so much! This is incredibly helpful and thorough! I'll be getting on this right away to make sure I get sorted. Thank you again for all of your help!


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