After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or ... be granted an extension to 90 days beyond the close of the year following the year of first arrival in the foreign country. ... or you can write to the Internal Revenue Service Assistant Commissioner (International) Attn:CP:IN:D:CS 950 La#39;Enfant ... However, if a child under age 14 has only interest or dividend income, the parents may be able to report it on their return.
|Title||:||Overseas Filers of Form 1040, Supplemental Package|
|Author||:||United States. Internal Revenue Service, IRS International (U.S.)|