All JETs are responsible for Federal and State taxes while living in Japan.

If you are a first Year JET: ・You may have requested to have tax forms sent to you on your Participant Data Input & Confirmation form. If so, you should have your tax forms already. ・If not, you need to request the standard overseas filing package (1040-7) from the IRS Forms Distribution Center, P.O. Box 25866, Richmond, VA 23260. *You must report all of your income in the past year from both Japanese and US sources. You may be able to exclude you Japanese income (up to US$80,000). To file your 1040 and 2555-EZ (Foreign Earned Income Exclusion) you must have lived in Japan for 12 months and passed a 330 day required Physical Presence Test (all July-August first-year JETs will need to pass this). To get this extra 2-month extension, file Form 4868 (extends your deadline to August). If you still need time, file Form 2350 with a specific reason why you need more time. FORMS: ・Change of Address Form 8822 to report your Japanese address to the IRS ・Form 1040 (long version). You cannot claim Foreign Earned Income Exclusion if you use the 1040-EZ or 1040A. You many file the 2555 or 2555-EZ along with the 1040 for FEI Exclusion ・If you had over $10,000 in any foreign bank accounts during the past fiscal year you must declare these accounts to the Dept. of Treasury using Form TDF 90-22.1 ・If you haven't received your W-2 from your previous US employer, file the 4852 as a substitute. TIPS for the 1040 ・Fill in your current Japanese address, social security number, and occupation as "English Teacher", "Coordinator for International Relations", or "Sports Exchange Advisor." ・Wages earned in Japan are reported on Line 7. Exclusion of Japanese Income (FEI Form 2555 or 2555-EZ) will be entered as a negative number on Line 21. ・If your Japanese wages are less than US$80,000, use the 2555-EZ instead of the 2555, as it is shorter and easier ・If you claim FEI exclusion, you do not qualify for "earned income credit." Also, if all your overseas filing package wages are excluded on Form 2555, you cannot make a contribution to an IRS account deductible or otherwise. ・Send your "Statement of Earnings" (Gensen choshu hyo -- it's good to make a few extra copies of these) with the 1040. You are supposed to translate this document, but it should suffice just to write "gross income" and the US dollar amount beside the appropriate figure. ・To download these forms online please see http://www.irs.gov ・Examples of the Japanese forms you may need are in your General Handbook on 108 & 109 (2005) or pages 123 & 124 (2004). ・Do not forget to file state taxes too! Deadlines: State Taxes - Most likely April 15th Change of Address - As soon as possible Time Extension - April 15th Federal Taxes (first year JETs) - August 15 (after filing for extension) Federal Taxes (all other JETs) - June 15 (include a statement with your 1040 stating that you are living out of the country, hence the delinquency in filing)