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새너제이님이 2011-03-09 18:05:17.0에 쓰신글
>안녕하세요.
>지난해 가을 직장때문에 한국에 들어왔는데요.
>시민권자구요.
>
>미국income이 약 9개월 한국income이 약 3개월인데
>외국수입에 대한 exclusion을 받기위한
>Bona fide 나 physical presence test는 조건이 안되지만,
>Tax home이 외국으로 된 첫해의 경우 special time extension이 가능해
>추후에 세금을 보고해 foreign tax exclusion을 할 수 있다고 하는데 맞는 말인지요?
>
>어떤식으로 세금을 보고 해야 하는지 잘 모르겠습니다.
>
>저처럼 미국에 계시다가 한국에 들어가셔서 세금 보고 하시는 분들
>경험을 좀 나누어 주시면 안될까요?

"외국수입에 대한 exclusion을 받기위한 Bona fide 나 physical presence test는 조건이 안되지만,Tax home이 외국으로 된 첫해의 경우 special time extension이 가능해
추후에 세금을 보고해 foreign tax exclusion을 할 수 있다고 하는데 맞는 말인지요?"--->Correct; you are right. In 2010, you can't claim your foreign earned income exclusion credit on your US federal return;; as you didn't meet the SPT,330 day rule. So, to satifsy the criteria to get FEIC credit, as a US citizen, you must be present in  the foreign countrty, KOREA, for at least 330 full days during any period of 12 consecutive months. As you said, you have been there in korea for  less than 330 days( you have been in Korea since the last fall , since last three months, 91 or 92 days, in 2010 and less than 90 dyas in 2011(between Jan i 2011 and  March 11 2011)you can't meet the requirements.To claim your FEIC credit, I guess you can get an extension of time to file your  federal tax return if you need the time to meet the 330 day test to qualify for your foreign earned income exclusion;I guess if youfile your return by early Sep 2011, then you'd be able to meet the 330 day test and can claim FEIC on your 2011 federa return. There in korea, you need to file form 2350, NOT  form 4868,to ask for an extension of time to file your tax return
only as you expect to file Form 2555 or 2555-EZ and you need the time
to meet either the bona fide residence test or the physical presence test
to qualify for the foreign earned income exclusion and/or the foreign
housing exclusion or deduction( if applicable).Once you meet the criteria by filing your extended return in 2011, then you can claim partial FEIC credit for 2011; you can claim 91 day credit for 2011. For example, you were present in korea 91 days in 2010, then you can claim FEIC credit 22,812;91/365*$91,500=$$22,812. in 2011, you may claim your FEIC up to $92,900( if youe earned income in 2011 is over $92,900) as i assume that you were present in Korea  for the whole full year.
Please visit the IRS websites here for more info.;http://www.irs.gov/pub/irs-pdf/f2350.pdf
http://www.irs.gov/businesses/small/international/article/0,,id=96817,00.html


" 어떤식으로 세금을 보고 해야 하는지 잘 모르겠습니다."--->
As said above, you need to file IRS form 2350 to apply for extention of time to file your US federal tax return, and when you meet the SPT test, 330 day rule, then you should complete the Foreign Earned Income Form 2555 /2555EZ to report your overseas earnings. Submit the form to the IRS. As a US citizen overseas, you are allowed an automatic 2-month extension to file your return until June 15. NOT apr. 15. However, REMEMBER.Any tax due must be paid by the original return due date (April 15) to avoid interest charges.