Form 1040 GI Instructions 2013 Checklist
Form Context for Tax Year 2013
Form 1040GI refers to the General Instructions for Form 1040 for tax year 2013. It is not a separate income tax return and does not represent a special filing form for U.S. citizens or residents living abroad. U.S. citizens and resident aliens abroad generally file Form 1040 and use Form 1040GI as the instruction set, attaching additional international forms when required.
Living or working abroad does not change the fundamental filing framework. Taxpayers abroad file Form 1040 under the same structure as domestic filers, with eligibility for certain exclusions, deductions, or credits determined by specific Internal Revenue Code provisions rather than location alone.
Applicable Law and Program Scope for 2013
Tax year 2013 predates later legislative programs and administrative rules introduced in subsequent years. Provisions such as the ACA shared responsibility payment, the Tax Cuts and
Jobs Act, the later Economic Impact Payments, the American Rescue Plan Act, and the 2020 unemployment exclusion do not apply to 2013 returns.
The foreign earned income exclusion and the foreign housing exclusion or deduction rules applicable in 2013 are under IRC §911, with annual limitation amounts determined for that year.
Eligibility depends on meeting statutory tests and completing the required forms, not on the existence of a separate expatriate return.
Ten-Step Filing Checklist for Form 1040 Using 2013
Instructions
Step 1: Verify Eligibility for Foreign Earned Income Benefits
Confirm whether you qualify under the bona fide residence test or the physical presence test as defined by IRC §911. The bona fide residence test depends on facts and circumstances that show residency in a foreign country for an uninterrupted period that includes an entire tax year.
The physical presence test requires at least 330 full days in a foreign country or countries during any period of 12 consecutive months.
Eligibility for these tests determines whether you may claim the foreign earned income exclusion or housing benefits. Qualification under these tests does not change which tax return you file.
Step 2: Gather Foreign Earned Income Records
Collect documentation showing wages, salaries, or other earned income received during 2013 while working abroad. These records may include Forms W-2, pay statements, or other income records, depending on how compensation was reported.
Ensure that income records clearly identify the amounts earned and the periods during which services were performed. These figures establish the starting point for any exclusion calculation.
Step 3: Identify Qualified Foreign Housing Expenses
Gather documentation for qualified foreign housing expenses incurred during 2013. Qualified expenses generally include rent, utilities other than telephone charges, residential parking, and certain household-related costs incurred for housing abroad.
Do not include expenses that are not listed as qualified housing expenses under the Form 2555 instructions. Keep records to support the amounts claimed, even though they are not generally attached to the return.
Step 4: Complete the Correct Foreign Earned Income Form
Complete Form 2555 if you claim the foreign earned income exclusion and any foreign housing exclusion or deduction. Form 2555 is required to compute housing amounts, as Form 2555-EZ cannot be used to claim housing benefits.
Attach the completed Form 2555 to Form 1040. The form establishes eligibility, computes exclusion limits, and determines the amounts that flow to the return.
Step 5: Evaluate Foreign Tax Credit Eligibility
Determine whether you paid or accrued foreign income taxes during 2013 on income not excluded under §911. Individuals who claim the foreign tax credit generally use Form 1116, not
Form 1118.
Foreign taxes on excluded foreign-earned income cannot be claimed as a credit or deduction.
Review how excluded and non-excluded income interact before deciding whether Form 1116 applies.
Step 6: Report Income and Exclusions on Form 1040
Report total income on Form 1040 using the line structure applicable to the 2013 return. Enter the foreign earned income exclusion amount from Form 2555 on the appropriate line, reducing income as directed by the instructions.
Enter any allowable foreign housing exclusion or deduction as calculated on Form 2555. Ensure that amounts transferred from Form 2555 match the figures reported on Form 1040.
Step 7: Apply Credits Based on General Form 1040 Rules
Claim only credits for which you qualify under the 2013 Form 1040 rules. Credit eligibility depends on each credit’s statutory requirements rather than whether you live abroad.
Do not claim the Earned Income Credit if you file Form 2555, as claiming the foreign earned income exclusion disqualifies you from the EIC. Review each credit carefully before including it on the return.
Step 8: Choose Between Standard Deduction and Itemized Deductions
Select either the standard deduction or itemized deductions based on which provides the greater tax benefit. Living abroad does not limit your ability to itemize deductions if you otherwise qualify.
Complete Schedule A if you itemize deductions. Make this choice independently from any foreign-earned income or housing benefits claimed under §911.
Step 9: Sign, Date, and Assemble the Return
Sign and date Form 1040 after completing all entries. Attach required schedules and forms in the order specified by the 2013 Form 1040 instructions, including Form 2555 and Form 1116 if applicable.
Attach Forms W-2 when filing a paper return, along with any other withholding statements the instructions require. Retain other income statements for your records unless attachment is specifically directed.
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
Step 10: Review Calculations and File
Verify arithmetic, confirm that exclusion and deduction amounts transfer correctly between forms, and review the return for completeness. Ensure that all required forms are included before submission.
File the return using the mailing address appropriate to your filing situation, including whether you are filing from within or outside the United States and whether payment is included.
Key Clarifications for 2013 Form 1040GI Users
Form 1040GI is an instruction guide for Form 1040 and does not create a separate filing status for individual taxpayers living abroad. Filing requirements and eligibility for exclusions, deductions, and credits depend on completed IRS forms and specific tax law provisions, not residence alone. An eligible taxpayer must still determine filing status, report additional income, and meet all tax payment obligations under standard IRS rules.
Line and Section Updates Relevant to the 2013 Version
Foreign Earned Income Exclusion Reporting
Earlier versions of the instructions referenced statutory authority but did not clearly state the annual exclusion limits. The 2013 Form 1040GI instructions require eligible taxpayers to complete Form 2555 or Form 2555-EZ. The foreign earned income exclusion is limited based on the 2013 tax year and applies only through those IRS forms, regardless of filing status or business income.
Change Type: Clarified.
Housing Exclusion and Deduction Limits
Prior guidance described housing amounts in general terms. The 2013 instructions apply defined percentage limits and a base housing amount calculated on Form 2555. The instructions distinguish between housing exclusions available to employees and housing deductions available to self-employed individuals. These limits affect reported additional income, interest calculations, and Estimated Tax Payments when applicable.
Change Type: Updated.
Filing and Payment Considerations
Individual taxpayers with foreign income may still be required to make Estimated Tax payments, including Estimated Tax for business income or other additional income not subject to withholding. Tax payment responsibilities, filing requirements, and applicable interest charges are determined by completed forms, not the Form 1040GI page itself.
Additional Resources and Contact Information
Taxpayers should review the correct page and version of all applicable IRS forms and instructions. Additional Resources provided by the IRS include guidance on Estimated Tax, unauthorized attempts to access taxpayer accounts, and official contact information for filing and payment questions.
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
