If you did not qualify for the Foreign Earned Income Exclusion (www.2555exclusion.com) with the carryover of a prior year BFR (www.bona-fide-residence.com) or a current year Physical Presence Test ‘PPT’ (www.physical-presence-test.com) and were forced to wait through all of 2012 to qualify under the Bona Fide Residence (BFR) test, then your deadline has finally arrived.  That is, if your qualifying period is January 1, 2012 to December 31, 2012 and if you are still on assignment, then you can file your return as soon as January 1, 2013.

Don’t delay, contact your accountant today as your filling deadline is likely January 31, 2013.