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2009 Tax Returns

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2009 Tax Returns

2009 tax returns 12. 2009 tax returns   How To Get More Information Table of Contents Internal Revenue ServiceLow Income Taxpayer Clinics (LITCs) Small Business Administration Other Federal Agencies This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. 2009 tax returns Internal Revenue Service Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2009 tax returns Free help with your return. 2009 tax returns   You can get free help preparing your return nationwide from IRS-certified volunteers. 2009 tax returns The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2009 tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2009 tax returns Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2009 tax returns In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2009 tax returns To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2009 tax returns gov, download the IRS2Go app, or call 1-800-906-9887. 2009 tax returns   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2009 tax returns To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2009 tax returns aarp. 2009 tax returns org/money/taxaide or call 1-888-227-7669. 2009 tax returns For more information on these programs, go to IRS. 2009 tax returns gov and enter “VITA” in the search box. 2009 tax returns Internet. 2009 tax returns    IRS. 2009 tax returns gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2009 tax returns Download the free IRS2Go app from the iTunes app store or from Google Play. 2009 tax returns Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2009 tax returns Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2009 tax returns gov or download the IRS2Go app and select the Refund Status option. 2009 tax returns The IRS issues more than 9 out of 10 refunds in less than 21 days. 2009 tax returns Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2009 tax returns You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2009 tax returns The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2009 tax returns Use the Interactive Tax Assistant (ITA) to research your tax questions. 2009 tax returns No need to wait on the phone or stand in line. 2009 tax returns The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2009 tax returns When you reach the response screen, you can print the entire interview and the final response for your records. 2009 tax returns New subject areas are added on a regular basis. 2009 tax returns  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2009 tax returns gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2009 tax returns You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2009 tax returns The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2009 tax returns When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2009 tax returns Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2009 tax returns You can also ask the IRS to mail a return or an account transcript to you. 2009 tax returns Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2009 tax returns gov or by calling 1-800-908-9946. 2009 tax returns Tax return and tax account transcripts are generally available for the current year and the past three years. 2009 tax returns Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2009 tax returns Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2009 tax returns If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2009 tax returns Check the status of your amended return using Where's My Amended Return? Go to IRS. 2009 tax returns gov and enter Where's My Amended Return? in the search box. 2009 tax returns You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2009 tax returns It can take up to 3 weeks from the date you mailed it to show up in our system. 2009 tax returns Make a payment using one of several safe and convenient electronic payment options available on IRS. 2009 tax returns gov. 2009 tax returns Select the Payment tab on the front page of IRS. 2009 tax returns gov for more information. 2009 tax returns Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2009 tax returns Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2009 tax returns gov. 2009 tax returns Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2009 tax returns Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2009 tax returns gov. 2009 tax returns Request an Electronic Filing PIN by going to IRS. 2009 tax returns gov and entering Electronic Filing PIN in the search box. 2009 tax returns Download forms, instructions and publications, including accessible versions for people with disabilities. 2009 tax returns Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2009 tax returns gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2009 tax returns An employee can answer questions about your tax account or help you set up a payment plan. 2009 tax returns Before you visit, check the Office Locator on IRS. 2009 tax returns gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2009 tax returns If you have a special need, such as a disability, you can request an appointment. 2009 tax returns Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2009 tax returns Apply for an Employer Identification Number (EIN). 2009 tax returns Go to IRS. 2009 tax returns gov and enter Apply for an EIN in the search box. 2009 tax returns Read the Internal Revenue Code, regulations, or other official guidance. 2009 tax returns Read Internal Revenue Bulletins. 2009 tax returns Sign up to receive local and national tax news and more by email. 2009 tax returns Just click on “subscriptions” above the search box on IRS. 2009 tax returns gov and choose from a variety of options. 2009 tax returns    Phone. 2009 tax returns You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2009 tax returns Download the free IRS2Go app from the iTunes app store or from Google Play. 2009 tax returns Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2009 tax returns gov, or download the IRS2Go app. 2009 tax returns Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2009 tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2009 tax returns Most VITA and TCE sites offer free electronic filing. 2009 tax returns Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2009 tax returns Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2009 tax returns Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2009 tax returns If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2009 tax returns The IRS issues more than 9 out of 10 refunds in less than 21 days. 2009 tax returns Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2009 tax returns Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2009 tax returns The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2009 tax returns Note, the above information is for our automated hotline. 2009 tax returns Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2009 tax returns Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2009 tax returns You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2009 tax returns It can take up to 3 weeks from the date you mailed it to show up in our system. 2009 tax returns Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2009 tax returns You should receive your order within 10 business days. 2009 tax returns Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2009 tax returns If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2009 tax returns Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2009 tax returns The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2009 tax returns These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2009 tax returns    Walk-in. 2009 tax returns You can find a selection of forms, publications and services — in-person. 2009 tax returns Products. 2009 tax returns You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2009 tax returns Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2009 tax returns Services. 2009 tax returns You can walk in to your local TAC for face-to-face tax help. 2009 tax returns An employee can answer questions about your tax account or help you set up a payment plan. 2009 tax returns Before visiting, use the Office Locator tool on IRS. 2009 tax returns gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2009 tax returns    Mail. 2009 tax returns You can send your order for forms, instructions, and publications to the address below. 2009 tax returns You should receive a response within 10 business days after your request is received. 2009 tax returns  Internal Revenue Service 1201 N. 2009 tax returns Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2009 tax returns The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2009 tax returns Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2009 tax returns   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2009 tax returns We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2009 tax returns You face (or your business is facing) an immediate threat of adverse action. 2009 tax returns You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2009 tax returns   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2009 tax returns Here's why we can help: TAS is an independent organization within the IRS. 2009 tax returns Our advocates know how to work with the IRS. 2009 tax returns Our services are free and tailored to meet your needs. 2009 tax returns We have offices in every state, the District of Columbia, and Puerto Rico. 2009 tax returns   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2009 tax returns   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2009 tax returns If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2009 tax returns Low Income Taxpayer Clinics (LITCs) Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2009 tax returns Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2009 tax returns Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2009 tax returns Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. 2009 tax returns The SBA also has publications and videos on a variety of business topics. 2009 tax returns The following briefly describes assistance provided by the SBA. 2009 tax returns Small Business Development Centers (SBDCs). 2009 tax returns   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. 2009 tax returns Help is available when beginning, improving, or expanding a small business. 2009 tax returns Business Information Centers (BICs). 2009 tax returns   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. 2009 tax returns BICs also offer one-on-one assistance. 2009 tax returns Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. 2009 tax returns Service Corps of Retired Executives (SCORE). 2009 tax returns   SCORE provides small business counseling and training to current and prospective small business owners. 2009 tax returns SCORE is made up of current and former business people who offer their expertise and knowledge to help people start, manage, and expand a small business. 2009 tax returns SCORE also offers a variety of small business workshops. 2009 tax returns Internet. 2009 tax returns    You can visit the SBA website at www. 2009 tax returns sba. 2009 tax returns gov. 2009 tax returns While visiting the SBA website, you can find a variety of information of interest to small business owners. 2009 tax returns Phone. 2009 tax returns    Call the SBA Answer Desk at 1-800-U-ASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. 2009 tax returns Walk-in. 2009 tax returns   You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. 2009 tax returns To find the location nearest you, visit the SBA website or call the SBA Answer Desk. 2009 tax returns Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. 2009 tax returns Most of these are available from the Superintendent of Documents at the Government Printing Office. 2009 tax returns You can get information and order these publications and pamphlets in several ways. 2009 tax returns Internet. 2009 tax returns   You can visit the GPO website at  www. 2009 tax returns access. 2009 tax returns gpo. 2009 tax returns gov. 2009 tax returns Mail. 2009 tax returns   Write to the GPO at the following address. 2009 tax returns  Superintendent of Documents U. 2009 tax returns S. 2009 tax returns Government Printing Office P. 2009 tax returns O. 2009 tax returns Box 979050 St. 2009 tax returns Louis, MO 63917-9000 Phone. 2009 tax returns   Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC, area. 2009 tax returns Prev  Up  Next   Home   More Online Publications
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Understanding Your CP60 Notice

We removed a payment erroneously applied to your account.


What you need to do

  • Review your notice as it provides the date and amount of the payment we removed.
  • Pay the amount you owe by the date stated on the notice.
  • If you can't pay the amount in full, pay as much as you can now and make payment arrangements for the remainder. Learn more about payment options such as installment payment plans or call us at 1-800-829-8374.

You may want to...


Answers to Common Questions

Why did I receive this notice?
You received this notice because a payment was applied to your account in error.

What should I do if I believe the payment was incorrectly removed?
Mail us a copy of the proof of payment to the address on the notice.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 04-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 2009 Tax Returns

2009 tax returns Publication 516 - Main Content Table of Contents U. 2009 tax returns S. 2009 tax returns Tax ReturnFiling Information Foreign Bank Accounts U. 2009 tax returns S. 2009 tax returns Government Payments Foreign Earned Income Exclusion Tax Treaty Benefits Allowances, Differentials, and Special Pay Other Income Deductions and Credits — Business Expenses Deductions and Credits — Nonbusiness Expenses Foreign Taxes Local (Foreign) Tax ReturnTax Treaty Benefits Other Agreements Double Withholding How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2009 tax returns U. 2009 tax returns S. 2009 tax returns Tax Return Filing Information If you are a U. 2009 tax returns S. 2009 tax returns citizen or green card holder living or traveling outside the United States, you are generally required to file income tax returns in the same way as those residing in the United States. 2009 tax returns However, the special rules explained in the following discussions may apply to you. 2009 tax returns See also Tax Treaty Benefits, later. 2009 tax returns When To File and Pay Most individual tax returns cover a calendar year, January through December. 2009 tax returns The regular due date for these tax returns is April 15 of the following year. 2009 tax returns If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. 2009 tax returns If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. 2009 tax returns You must pay interest on any tax not paid by the regular due date. 2009 tax returns Your return is considered filed on time if it is mailed from and officially postmarked in a foreign country on or before the due date (including extensions), or given to a designated international private delivery service before midnight of the last date prescribed for filing. 2009 tax returns See your tax form instructions for a list of private delivery services that have been designated by the IRS to meet this “timely mailing as timely filing/paying” rule for tax returns and payments. 2009 tax returns If your return is filed late, the postmark or delivery service date does not determine the date of filing. 2009 tax returns In that case, your return is considered filed when it is received by the IRS. 2009 tax returns Extensions You may be able to get an extension of time to file your return and pay your tax. 2009 tax returns Automatic 2-month extension. 2009 tax returns   You can get an automatic 2-month extension (to June 15, for a calendar year return) to file your return and pay your tax if you are a U. 2009 tax returns S. 2009 tax returns citizen or resident and, on the regular due date of your return, you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. 2009 tax returns To get this extension, you must attach a statement to your return explaining how you qualified. 2009 tax returns You will owe interest on any tax not paid by the regular due date of your return. 2009 tax returns Married taxpayers. 2009 tax returns   If you file a joint return, either you or your spouse can qualify for the automatic extension. 2009 tax returns If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. 2009 tax returns Additional extension. 2009 tax returns   You can apply for an additional extension of time to file your return by filing Form 4868. 2009 tax returns You must file Form 4868 by the due date for your income tax return. 2009 tax returns   Generally, you must file it by April 15. 2009 tax returns However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. 2009 tax returns Check the box on line 8 of Form 4868. 2009 tax returns Payment of tax. 2009 tax returns   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. 2009 tax returns The late-payment penalty applies if, through withholding, etc. 2009 tax returns , you paid less than 90% of your actual tax liability by the original due date of your income tax return. 2009 tax returns Even if the late-payment penalty does not apply, you will be charged interest on any unpaid tax liability from the original due date of the return until the tax is paid. 2009 tax returns Electronic filing. 2009 tax returns   You can file for the additional extension by phone, using your home computer, or through a tax professional. 2009 tax returns See Form 4868 for more information. 2009 tax returns Limit on additional extensions. 2009 tax returns   You generally cannot get a total extension of more than 6 months. 2009 tax returns However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. 2009 tax returns   For more information, see Publication 54. 2009 tax returns Foreign Bank Accounts You must file Form TD F 90-22. 2009 tax returns 1 if at any time during the year you had an interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country. 2009 tax returns This applies if the combined assets in the account(s) were more than $10,000. 2009 tax returns Do not include accounts in a U. 2009 tax returns S. 2009 tax returns military banking facility operated by a U. 2009 tax returns S. 2009 tax returns financial institution. 2009 tax returns File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. 2009 tax returns Do not attach it to Form 1040. 2009 tax returns If you are required to file Form TD F 90-22. 2009 tax returns 1 but do not do so, you may have to pay a penalty of up to $10,000 (more if the failure to file is willful). 2009 tax returns You also may be required to file Form 8938 with your U. 2009 tax returns S. 2009 tax returns income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. 2009 tax returns For taxpayers living abroad, you generally do not have to file Form 8938 unless the total value of your specified foreign financial assets is more than $200,000 ($400,000 if married filing jointly) on the last day of the tax year or more than $300,000 ($600,000 if married filing jointly) at any time during the tax year. 2009 tax returns For more information, see Form 8938 and its instructions. 2009 tax returns U. 2009 tax returns S. 2009 tax returns Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. 2009 tax returns If you are a U. 2009 tax returns S. 2009 tax returns citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. 2009 tax returns S. 2009 tax returns law. 2009 tax returns This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). 2009 tax returns If you are a nonresident alien, your income from sources outside the United States is not subject to U. 2009 tax returns S. 2009 tax returns tax. 2009 tax returns Foreign Earned Income Exclusion Employees of the U. 2009 tax returns S. 2009 tax returns Government are not entitled to the foreign earned income exclusion or the foreign housing exclusion/deduction under section 911 because “foreign earned income ”does not include amounts paid by the U. 2009 tax returns S. 2009 tax returns Government as an employee. 2009 tax returns But see Other Employment, later. 2009 tax returns Special Situations In the following two situations, your pay is from the U. 2009 tax returns S. 2009 tax returns Government and does not qualify for the foreign earned income exclusion. 2009 tax returns U. 2009 tax returns S. 2009 tax returns agency reimbursed by foreign country. 2009 tax returns   If you are a U. 2009 tax returns S. 2009 tax returns Government employee paid by a U. 2009 tax returns S. 2009 tax returns agency to perform services in a foreign country, your pay is from the U. 2009 tax returns S. 2009 tax returns Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. 2009 tax returns This is true even if the U. 2009 tax returns S. 2009 tax returns agency is reimbursed by the foreign government. 2009 tax returns Employees of post exchanges, etc. 2009 tax returns   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. 2009 tax returns S. 2009 tax returns Government, the earnings you receive are paid by the U. 2009 tax returns S. 2009 tax returns Government. 2009 tax returns This is true whether they are paid from appropriated or nonappropriated funds. 2009 tax returns These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. 2009 tax returns Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. 2009 tax returns Even if you are working in a foreign country with which the United States has an income tax treaty in force and the treaty article that applies to government services says that your government pay is taxable only in the foreign country, the treaty will likely contain a “saving clause”, which provides that the United States may tax its citizens and its residents as if the treaty had not come into effect. 2009 tax returns In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. 2009 tax returns S. 2009 tax returns citizens or green card holders. 2009 tax returns Consequently, if you are a U. 2009 tax returns S. 2009 tax returns citizen or green card holder, you will generally not be entitled to reduce your U. 2009 tax returns S. 2009 tax returns tax on your government pay. 2009 tax returns If you are neither a U. 2009 tax returns S. 2009 tax returns citizen nor green card holder, and you are treated as a resident of the treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule), then you may be entitled to benefits under the government service article. 2009 tax returns Review the treaty text carefully. 2009 tax returns U. 2009 tax returns S. 2009 tax returns citizens must always file Form 1040. 2009 tax returns Non-U. 2009 tax returns S. 2009 tax returns citizens who are treated as a resident of a treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule) may file Form 1040NR and attach Form 8833. 2009 tax returns If you pay or accrue taxes to the foreign country on your pay, you may be able to relieve double taxation with a foreign tax credit. 2009 tax returns Most income tax treaties contain an article providing relief from double taxation. 2009 tax returns Many treaties contain special foreign tax credit rules for U. 2009 tax returns S. 2009 tax returns citizens who are residents of a treaty country. 2009 tax returns For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. 2009 tax returns Allowances, Differentials, and Special Pay Most payments received by U. 2009 tax returns S. 2009 tax returns Government civilian employees for working abroad, including pay differentials, are taxable. 2009 tax returns However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. 2009 tax returns The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. 2009 tax returns Pay differentials. 2009 tax returns   Pay differentials you receive as financial incentives for employment abroad are taxable. 2009 tax returns Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. 2009 tax returns   Generally, pay differentials are given for employment under adverse conditions (such as severe climate) or because the post of duty is located in a hazardous or isolated area that may be outside the United States. 2009 tax returns The area does not have to be a qualified hazardous duty area as discussed in Publication 3. 2009 tax returns Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. 2009 tax returns Foreign areas allowances. 2009 tax returns   Certain foreign areas allowances are tax free. 2009 tax returns Your employer should not have included these allowances as wages on your Form W-2. 2009 tax returns   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. 2009 tax returns Title I, chapter 9, of the Foreign Service Act of 1980. 2009 tax returns Section 4 of the Central Intelligence Agency Act of 1949, as amended. 2009 tax returns Title II of the Overseas Differentials and Allowances Act. 2009 tax returns Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. 2009 tax returns These allowances cover such expenses as: Certain repairs to a leased home, Education of dependents in special situations, Motor vehicle shipment, Separate maintenance for dependents, Temporary quarters, Transportation for medical treatment, and Travel, moving, and storage. 2009 tax returns Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. 2009 tax returns Cost-of-living allowances. 2009 tax returns   If you are stationed outside the continental United States or in Alaska, your gross income does not include cost-of-living allowances (other than amounts received under Title II of the Overseas Differentials and Allowances Act) granted by regulations approved by the President of the United States. 2009 tax returns The cost-of-living portion of any other allowance (for example, a living and quarters allowance) is not included even if the underlying allowance is included in gross income. 2009 tax returns Cost-of-living allowances are not included on your Form W-2. 2009 tax returns Federal court employees. 2009 tax returns   If you are a federal court employee, the preceding paragraph also applies to you. 2009 tax returns The cost-of-living allowance must be granted by rules similar to regulations approved by the President. 2009 tax returns American Institute in Taiwan. 2009 tax returns   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. 2009 tax returns S. 2009 tax returns tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. 2009 tax returns S. 2009 tax returns Government. 2009 tax returns Federal reemployment payments after serving with an international organization. 2009 tax returns   If you are a federal employee who is reemployed by a federal agency after serving with an international organization, you must include in income any reemployment payments you receive. 2009 tax returns These payments are equal to the difference between the pay, allowances, post differential, and other monetary benefits paid by the international organization and the pay and other benefits that would have been paid by the federal agency had you been detailed to the international agency. 2009 tax returns Allowances or reimbursements for travel and transportation expenses. 2009 tax returns   See How To Report Business Expenses, later, for a discussion on whether a reimbursement or allowance for travel or transportation is included in your income. 2009 tax returns Lodging furnished to a principal representative of the United States. 2009 tax returns   If you are a principal representative of the United States stationed in a foreign country, you do not have to include in income the value of lodging (including utilities) provided to you as an official residence. 2009 tax returns However, amounts paid by the U. 2009 tax returns S. 2009 tax returns government for your usual costs of operating and maintaining your household are taxable. 2009 tax returns If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. 2009 tax returns Peace Corps. 2009 tax returns   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. 2009 tax returns Taxable allowances. 2009 tax returns   The following allowances must be included on your Form W-2 and reported on your return as wages. 2009 tax returns If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. 2009 tax returns The part of living allowances designated by the Director of the Peace Corps as basic compensation. 2009 tax returns This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. 2009 tax returns Leave allowances. 2009 tax returns Readjustment allowances or “termination payments. 2009 tax returns ” Taxable allowances are considered received by you when credited to your account. 2009 tax returns Example. 2009 tax returns Gary Carpenter, a Peace Corps volunteer, gets $175 a month during his period of service, to be paid to him in a lump sum at the end of his tour of duty. 2009 tax returns Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. 2009 tax returns Nontaxable allowances. 2009 tax returns   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. 2009 tax returns These allowances should not be included on your Form W-2. 2009 tax returns These allowances are tax free whether paid by the U. 2009 tax returns S. 2009 tax returns Government or the foreign country in which you are stationed. 2009 tax returns Other Income Other employment. 2009 tax returns   If, in addition to your U. 2009 tax returns S. 2009 tax returns government pay, you receive income from a private employer or self-employment, you may qualify to claim the foreign earned income exclusion and the foreign housing exclusion and deduction under section 911 based on this other income provided you meet either the bona fide residence test or the physical presence test. 2009 tax returns In addition, if your spouse is a U. 2009 tax returns S. 2009 tax returns citizen or resident alien who earns income in a foreign country that is paid by a private employer or is from self-employment, he or she may also qualify for the exclusion or the deduction. 2009 tax returns For more information, see Publication 54. 2009 tax returns The tax treaty rules relating to income from personal services generally apply to income from private employment. 2009 tax returns As discussed above, the saving clause applies to you if you are a U. 2009 tax returns S. 2009 tax returns citizen or if you are a resident of the United States under the treaty residence article (after application of the so-called “tie-breaker” rule). 2009 tax returns Sale of personal property. 2009 tax returns   If you have a gain from the sale of your personal property (such as an automobile or a home appliance), whether directly or through a favorable exchange rate in converting the proceeds to U. 2009 tax returns S. 2009 tax returns dollars, the excess of the amount received in U. 2009 tax returns S. 2009 tax returns dollars over the cost or other basis of the property is a capital gain. 2009 tax returns Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. 2009 tax returns However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. 2009 tax returns Sale of your home. 2009 tax returns   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. 2009 tax returns Losses are not deductible. 2009 tax returns   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). 2009 tax returns Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. 2009 tax returns   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse is serving on qualified official extended duty as a member of the Foreign Service of the United States, as an employee of the intelligence community, or as an employee or volunteer of the Peace Corps. 2009 tax returns   For detailed information on selling your home, see Publication 523. 2009 tax returns Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. 2009 tax returns Travel Expenses Subject to certain limits, you can deduct your unreimbursed ordinary and necessary expenses of traveling away from home in connection with the performance of your official duties. 2009 tax returns These expenses include such items as travel costs, meals, lodging, baggage charges, local transportation costs (such as taxi fares), tips, and dry cleaning and laundry fees. 2009 tax returns Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. 2009 tax returns Your tax home is not limited to the Embassy, consulate, or duty station. 2009 tax returns It includes the entire city or general area in which your principal place of employment is located. 2009 tax returns Traveling away from home. 2009 tax returns   You are traveling away from home if you meet both of the following requirements. 2009 tax returns Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. 2009 tax returns You need to get sleep or rest to meet the demands of your work while away from home. 2009 tax returns This requirement is not satisfied by merely napping in your car. 2009 tax returns You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. 2009 tax returns Temporary assignment. 2009 tax returns   If your assignment or job away from your tax home is temporary, your tax home does not change. 2009 tax returns You are considered to be away from home for the whole period, and your travel expenses are deductible. 2009 tax returns Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. 2009 tax returns   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. 2009 tax returns An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than one year, whether or not it actually lasts for more than one year. 2009 tax returns   You must determine whether your assignment is temporary or indefinite when you start work. 2009 tax returns If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. 2009 tax returns Employment that is initially temporary may become indefinite due to changed circumstances. 2009 tax returns A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. 2009 tax returns Exception for federal crime investigations or prosecutions. 2009 tax returns   If you are a federal employee participating in a federal crime investigation or prosecution, you may be able to deduct travel expenses even if you are away from your tax home for more than one year. 2009 tax returns This exception to the one-year rule applies if the Attorney General certifies that you are traveling for the federal government in a temporary duty status to prosecute, or provide support services for the investigation or prosecution of, a federal crime. 2009 tax returns Limit on meals and entertainment. 2009 tax returns   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. 2009 tax returns However, the limit does not apply to expenses reimbursed under a U. 2009 tax returns S. 2009 tax returns Government expense allowance arrangement. 2009 tax returns Individuals subject to hours of service limits. 2009 tax returns   You can deduct 80% of your unreimbursed business-related meal expenses if the meals take place during or incident to any period subject to the Department of Transportation's hours of service limits. 2009 tax returns   Individuals subject to the Department of Transportation's “hours of service” limits include the following. 2009 tax returns Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. 2009 tax returns Interstate truck operators and bus drivers who are under Department of Transportation regulations. 2009 tax returns Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. 2009 tax returns Certain merchant mariners who are under Coast Guard regulations. 2009 tax returns Primary purpose of trip must be for business. 2009 tax returns   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. 2009 tax returns However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. 2009 tax returns   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. 2009 tax returns This applies even if you engage in business activities while there. 2009 tax returns However, you can deduct any expenses while at your destination that are directly related to your business. 2009 tax returns Expenses paid for others. 2009 tax returns   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. 2009 tax returns Home leave. 2009 tax returns   The Foreign Service Act requires U. 2009 tax returns S. 2009 tax returns citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. 2009 tax returns This period is called “home leave” and can be used to take care of certain personal matters such as medical and dental checkups, buying a new wardrobe, and visiting relatives. 2009 tax returns   The amounts paid for your travel, meals, and lodging while on home leave are deductible as travel or business expenses subject to the rules and limits discussed earlier. 2009 tax returns You must be able to verify these amounts in order to claim them. 2009 tax returns Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. 2009 tax returns More information. 2009 tax returns   See chapter 1 of Publication 463 for more information on travel expenses. 2009 tax returns Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. 2009 tax returns Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. 2009 tax returns They do not include expenses you have when traveling away from home overnight. 2009 tax returns Those expenses are deductible as travel expenses and are discussed earlier. 2009 tax returns Commuting. 2009 tax returns   You cannot deduct your transportation costs of going between your home and your regular business location. 2009 tax returns These costs are personal commuting expenses. 2009 tax returns   If you have one or more regular business locations but must work at a temporary location, you can deduct the costs of commuting to that temporary place of work. 2009 tax returns   If you work at two or more places in the same day, you can deduct your expenses of getting from one place of work to the other. 2009 tax returns More information. 2009 tax returns   For more information on transportation expenses, see chapter 4 of Publication 463. 2009 tax returns Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. 2009 tax returns Membership dues. 2009 tax returns   You can deduct membership dues you pay to professional societies that relate to your business or profession. 2009 tax returns Subscriptions. 2009 tax returns   You can deduct subscriptions to professional publications that relate to your business or profession. 2009 tax returns Educational expenses. 2009 tax returns   Generally, educational expenses are considered to be personal expenses and are not deductible. 2009 tax returns However, under some circumstances, educational expenses are deductible as business expenses. 2009 tax returns   You can deduct educational expenses as business expenses if the education: Maintains or improves skills needed in your present position, or Meets the express requirements of your agency to keep your present position, salary, or status. 2009 tax returns   You cannot deduct educational expenses as business expenses if the education: Is needed to enable you to meet minimum educational requirements for qualification in your present position, Is a part of a program of study that can qualify you for a new position, or Is for travel as a form of education. 2009 tax returns These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. 2009 tax returns   See Publication 970, Tax Benefits for Education, for more information on educational expenses. 2009 tax returns    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. 2009 tax returns However, you may be eligible for other tax benefits such as the American opportunity and lifetime learning credits; contributions to a Coverdell education savings account or qualified tuition program; deduction for student loan interest; and exclusion from income of certain savings bond interest. 2009 tax returns These benefits are explained in Publication 970. 2009 tax returns Foreign service representation expenses. 2009 tax returns   If you are an employee of the U. 2009 tax returns S. 2009 tax returns Foreign Service and your position requires you to establish and maintain favorable relations in foreign countries, you may receive a nontaxable allowance for representation expenses. 2009 tax returns If your expenses are more than the allowance you receive, you can deduct the excess expenses as an itemized deduction on Schedule A (Form 1040) if you meet one of the following conditions. 2009 tax returns You have a certificate from the Secretary of State attesting that the expenses were incurred for the benefit of the United States, and would be reimbursable under appropriate legislation if the agency had sufficient funds for these reimbursements. 2009 tax returns The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. 2009 tax returns    To deduct any expenses for travel, entertainment, and gifts, including those certified by the Secretary of State, you must meet the rules for recordkeeping and accounting to your employer. 2009 tax returns These rules are explained in Publication 463. 2009 tax returns Representation expenses. 2009 tax returns   These are expenses that further the interest of the United States abroad. 2009 tax returns They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. 2009 tax returns They generally do not include costs of passenger vehicles (such as cars or aircraft), printing or engraving, membership fees, or amounts a principal representative must pay personally to cover the usual costs of operating and maintaining an official residence. 2009 tax returns   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. 2009 tax returns These regulations are available on the Internet at www. 2009 tax returns state. 2009 tax returns gov/m/a/als. 2009 tax returns Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. 2009 tax returns ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. 2009 tax returns Impairment-related work expenses. 2009 tax returns   If you are an employee with a physical or mental disability, you can deduct attendant-care services at your place of work and other expenses in connection with work that are necessary for you to be able to work. 2009 tax returns Attendant care includes a reader for a blind person and a helper for a person with a physical disability. 2009 tax returns These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). 2009 tax returns They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. 2009 tax returns Loss on conversion of U. 2009 tax returns S. 2009 tax returns dollars into foreign currency. 2009 tax returns   The conversion of U. 2009 tax returns S. 2009 tax returns dollars into foreign currency at an official rate of exchange that is not as favorable as the free market rate does not result in a deductible loss. 2009 tax returns Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. 2009 tax returns For example, you must keep records and supporting evidence to prove the following elements about deductions for travel expenses (including meals and lodging while away from home). 2009 tax returns The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. 2009 tax returns You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. 2009 tax returns For each trip away from home, the dates you left and returned and the number of days spent on business. 2009 tax returns The destination or area of your travel, described by the name of the city, town, or similar designation. 2009 tax returns The business reason for your travel or the business benefit gained or expected to be gained from your travel. 2009 tax returns How to record your expenses. 2009 tax returns   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. 2009 tax returns They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. 2009 tax returns You do not need to duplicate information in an account book or diary that is shown on a receipt as long as your records and receipts complement each other in an orderly manner. 2009 tax returns   Each expense should be recorded separately in your records. 2009 tax returns However, some items can be totaled in reasonable categories. 2009 tax returns You can make one daily entry for categories such as taxi fares, telephone calls, meals while away from home, gas and oil, and other incidental costs of travel. 2009 tax returns You may record tips separately or with the cost of the service. 2009 tax returns    Documentary evidence generally is required to support all lodging expenses while traveling away from home. 2009 tax returns It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. 2009 tax returns Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. 2009 tax returns It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. 2009 tax returns    A canceled check by itself does not prove a business cost. 2009 tax returns You must have other evidence to show that the check was used for a business purpose. 2009 tax returns Your records must be timely. 2009 tax returns   Record the elements for the expense in your account book or other record at or near the time of the expense. 2009 tax returns A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. 2009 tax returns Confidential information. 2009 tax returns   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. 2009 tax returns However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. 2009 tax returns How To Report Business Expenses As a U. 2009 tax returns S. 2009 tax returns Government employee, your business expense reimbursements are generally paid under an accountable plan and are not included in your wages on your Form W-2. 2009 tax returns If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. 2009 tax returns However, if you do not account to your employer for a travel advance or if you do not return any excess advance within a reasonable period of time, the advance (or excess) will be included in your wages on your Form W-2. 2009 tax returns If you are entitled to a reimbursement from your employer but you do not claim it, you cannot deduct the expenses to which that unclaimed reimbursement applies. 2009 tax returns Form 2106 or Form 2106-EZ. 2009 tax returns   You must complete Form 2106 or 2106-EZ to deduct your expenses. 2009 tax returns Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. 2009 tax returns Generally, you must include all of your expenses and reimbursements on Form 2106 or 2106-EZ and carry your allowable expense to Schedule A (Form 1040). 2009 tax returns Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. 2009 tax returns Form 2106-EZ. 2009 tax returns   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. 2009 tax returns You can use Form 2106-EZ if you meet both of the following conditions. 2009 tax returns You are not reimbursed by your employer for any expenses. 2009 tax returns (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. 2009 tax returns ) If you claim car expenses, you use the standard mileage rate. 2009 tax returns Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. 2009 tax returns Moving Expenses If you changed job locations or started a new job, you may be able to deduct the reasonable expenses of moving yourself, your family, and your household goods and personal effects to your new home. 2009 tax returns However, you cannot deduct any expenses for which you received a tax-free allowance as a U. 2009 tax returns S. 2009 tax returns Government employee. 2009 tax returns To deduct moving expenses, your move must be closely related to the start of work and you must meet the distance test and the time test. 2009 tax returns Closely related to the start of work. 2009 tax returns   The move must be closely related, both in time and in place, to the start of work at the new location. 2009 tax returns In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. 2009 tax returns   A move generally is not considered closely related in place to the start of work if the distance from your new home to the new job location is more than the distance from your former home to the new job location. 2009 tax returns A move that does not meet this requirement may qualify if you can show that you must live at the new home as a condition of employment, or you will spend less time or money commuting from the new home to the new job. 2009 tax returns Distance test. 2009 tax returns   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. 2009 tax returns If you did not have an old job location, your new job location must be at least 50 miles from your former home. 2009 tax returns Time test. 2009 tax returns   If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location. 2009 tax returns Deductible moving expenses. 2009 tax returns   Moving expenses that can be deducted include the reasonable costs of: Moving household goods and personal effects (including packing, crating, in-transit storage, and insurance) of both you and members of your household, and Transportation and lodging for yourself and members of your household for one trip from your former home to your new home (including costs of getting passports). 2009 tax returns    The cost of your meals is not a deductible moving expense. 2009 tax returns   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. 2009 tax returns For a foreign move, the costs also include expenses of storing the goods and effects for part or all of the period that your new job location abroad continues to be your main job location. 2009 tax returns Expenses must be reasonable. 2009 tax returns   You can deduct only those expenses that are reasonable for the circumstances of your move. 2009 tax returns For example, the costs of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. 2009 tax returns Members of your household. 2009 tax returns   A member of your household includes anyone who has both your former home and new home as his or her home. 2009 tax returns It does not include a tenant or employee unless you can claim that person as a dependent. 2009 tax returns Retirees. 2009 tax returns   You can deduct the costs of moving to the United States when you permanently retire if both your former main job location and former home were outside the United States and its possessions. 2009 tax returns You do not have to meet the time test described earlier. 2009 tax returns Survivors. 2009 tax returns   You can deduct moving expenses for a move to the United States if you are the spouse or dependent of a person whose main job location at the time of death was outside the United States and its possessions. 2009 tax returns The move must begin within 6 months after the decedent's death. 2009 tax returns It must be from the decedent's former home outside the United States, and that home must also have been your home. 2009 tax returns You do not have to meet the time test described earlier. 2009 tax returns How to report moving expenses. 2009 tax returns   Use Form 3903 to report your moving expenses and figure your allowable deduction. 2009 tax returns Claim the deduction as an adjustment to income on Form 1040. 2009 tax returns (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. 2009 tax returns ) Reimbursements. 2009 tax returns   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. 2009 tax returns You also must include in gross income reimbursements paid to you under a nonaccountable plan. 2009 tax returns However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. 2009 tax returns Additional information. 2009 tax returns   For additional information about moving expenses, see Publication 521. 2009 tax returns Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. 2009 tax returns Contributions. 2009 tax returns   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. 2009 tax returns You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. 2009 tax returns For more information, see Publication 526, Charitable Contributions. 2009 tax returns Real estate tax and home mortgage interest. 2009 tax returns   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. 2009 tax returns You must reduce the amount of each deduction that would otherwise be allowable by the amount of each expense that is related to the tax-free allowance. 2009 tax returns Example. 2009 tax returns Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. 2009 tax returns During the year, Adam used the allowance, with other funds, to provide a home for himself. 2009 tax returns His expenses for this home totaled $8,400 and consisted of mortgage principal ($500), insurance ($400), real estate taxes ($1,400), mortgage interest ($4,000), and utility costs ($2,100). 2009 tax returns Adam did not have any other expenses related to providing a home for himself. 2009 tax returns Adam must reduce his deductions for home mortgage interest and real estate taxes. 2009 tax returns He figures a reasonable way to reduce them is to multiply them by a fraction: its numerator is $6,300 (the total housing and utility allowance) and its denominator is $8,400 (the total of all payments to which the housing and utility allowance applies). 2009 tax returns The result is 3/4. 2009 tax returns Adam reduces his otherwise allowable home mortgage interest deduction by $3,000 (the $4,000 he paid ×3/4) and his otherwise allowable real estate tax deduction by $1,050 (the $1,400 he paid × 3/4). 2009 tax returns He can deduct $1,000 of his mortgage interest ($4,000 − $3,000) and $350 of his real estate taxes ($1,400 − $1,050) when he itemizes his deductions. 2009 tax returns Exception to the reduction. 2009 tax returns   If you receive a tax-free housing allowance as a member of the military or the clergy, you do not have to reduce your deductions for real estate tax and home mortgage interest expenses you are otherwise entitled to deduct. 2009 tax returns Required statement. 2009 tax returns   If you receive a tax-free housing allowance and have real estate tax or home mortgage interest expenses, attach a statement to your tax return. 2009 tax returns The statement must contain all of the following information. 2009 tax returns The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. 2009 tax returns The amount of otherwise deductible expenses attributable to each type of tax-free income. 2009 tax returns The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. 2009 tax returns An explanation of how you determined the amounts not directly attributable to each type of tax-free income. 2009 tax returns   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. 2009 tax returns Foreign Taxes If you pay or accrue taxes to a foreign government, you generally can choose to either claim them as a credit against your U. 2009 tax returns S. 2009 tax returns income tax liability or deduct them as an itemized deduction when figuring your taxable income. 2009 tax returns Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. 2009 tax returns Foreign tax credit. 2009 tax returns   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. 2009 tax returns If you choose to figure a credit against your U. 2009 tax returns S. 2009 tax returns tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. 2009 tax returns S. 2009 tax returns income tax return. 2009 tax returns    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. 2009 tax returns If all your foreign income is exempt from U. 2009 tax returns S. 2009 tax returns tax, you will not be able to claim a foreign tax credit. 2009 tax returns   If, because of the limit on the credit, you cannot use the full amount of qualified foreign taxes paid or accrued in the tax year, you are allowed to carry the excess back 1 year and then forward 10 years. 2009 tax returns Exemption from limit. 2009 tax returns   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. 2009 tax returns Your only foreign income is passive income, such as interest, dividends, and royalties. 2009 tax returns The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). 2009 tax returns The foreign income and taxes are reported to you on a payee statement, such as Form 1099-DIV, Dividends and Distributions, or 1099-INT, Interest Income. 2009 tax returns If you make the election, you can claim a foreign tax credit without filing Form 1116. 2009 tax returns However, you cannot carry back or carry over any unused foreign tax to or from this year. 2009 tax returns See the instructions for the appropriate line in the Tax and Credits section of Form 1040. 2009 tax returns Foreign tax deduction. 2009 tax returns   If you choose to deduct all foreign income taxes on your U. 2009 tax returns S. 2009 tax returns income tax return, itemize the deduction on Schedule A (Form 1040). 2009 tax returns You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. 2009 tax returns Example. 2009 tax returns Dennis and Christina are married and live and work in Country X. 2009 tax returns Dennis works for the U. 2009 tax returns S. 2009 tax returns Government and Christina is employed by a private company. 2009 tax returns They pay income tax to Country X on Christina's income only. 2009 tax returns Dennis and Christina file a joint tax return and exclude all of Christina's income. 2009 tax returns They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. 2009 tax returns Deduction for other foreign taxes. 2009 tax returns   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. 2009 tax returns You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. 2009 tax returns   You can deduct real property taxes you pay that are imposed on you by a foreign country. 2009 tax returns You take this deduction on Schedule A (Form 1040). 2009 tax returns You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. 2009 tax returns More information. 2009 tax returns   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. 2009 tax returns Local (Foreign) Tax Return As a U. 2009 tax returns S. 2009 tax returns Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. 2009 tax returns Check with local tax authorities to determine whether you are considered a tax resident of your host country, whether you are required to file a host country tax return and whether you owe taxes to the host country. 2009 tax returns Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. 2009 tax returns Review the treaty text carefully to determine whether your U. 2009 tax returns S. 2009 tax returns Government remuneration is taxable in the host country. 2009 tax returns You will first have to determine whether you are a resident of your host country under the treaty residence article (after application of the so-called “tie-breaker” rule). 2009 tax returns If you or your spouse receives income from a private employer or self-employment, review the tax treaty rules relating to income from personal services to determine whether that income is taxable in the host country. 2009 tax returns If you pay or accrue taxes to both the host country and the United States, you may be able to relieve double taxation with a foreign tax credit. 2009 tax returns Most income tax treaties contain an article providing relief from double taxation. 2009 tax returns Many treaties contain special foreign tax credit rules for U. 2009 tax returns S. 2009 tax returns citizens who are residents of a treaty country. 2009 tax returns For more information about the foreign tax credit, see Foreign Taxes, earlier. 2009 tax returns Other Agreements The United States may be a party to agreements other than income tax treaties that may affect your tax obligations to the host country. 2009 tax returns For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. 2009 tax returns Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. 2009 tax returns Check with the appropriate U. 2009 tax returns S. 2009 tax returns Embassy for more information. 2009 tax returns Double Withholding If your U. 2009 tax returns S. 2009 tax returns government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. 2009 tax returns S. 2009 tax returns tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. 2009 tax returns S. 2009 tax returns income tax return on this income. 2009 tax returns Complete Worksheet 1-6 in Publication 505, Tax Withholding and Estimated Tax, to determine how to revise Form W-4, Employee’s Withholding Allowance Certificate. 2009 tax returns How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 2009 tax returns By selecting the method that is best for you, you will have quick and easy access to tax help. 2009 tax returns Free help with your tax return. 2009 tax returns   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2009 tax returns The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. 2009 tax returns The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2009 tax returns Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2009 tax returns Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2009 tax returns To find the nearest VITA or TCE site, visit IRS. 2009 tax returns gov or call 1-800-906-9887 or 1-800-829-1040. 2009 tax returns   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2009 tax returns To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2009 tax returns aarp. 2009 tax returns org/money/taxaide or call 1-888-227-7669. 2009 tax returns   For more information on these programs, go to IRS. 2009 tax returns gov and enter “VITA” in the search box. 2009 tax returns Internet. 2009 tax returns You can access the IRS website at IRS. 2009 tax returns gov 24 hours a day, 7 days a week to: E-file your return. 2009 tax returns Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2009 tax returns Check the status of your 2012 refund. 2009 tax returns Go to IRS. 2009 tax returns gov and click on Where’s My Refund. 2009 tax returns Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. 2009 tax returns If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2009 tax returns Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2009 tax returns Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. 2009 tax returns Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. 2009 tax returns So in a change from previous filing seasons, you won't get an estimated refund date right away. 2009 tax returns Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 2009 tax returns You can obtain a free transcript online at IRS. 2009 tax returns gov by clicking on Order a Return or Account Transcript under “Tools. 2009 tax returns ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. 2009 tax returns You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. 2009 tax returns Download forms, including talking tax forms, instructions, and publications. 2009 tax returns Order IRS products. 2009 tax returns Research your tax questions. 2009 tax returns Search publications by topic or keyword. 2009 tax returns Use the Internal Revenue Code, regulations, or other official guidance. 2009 tax returns View Internal Revenue Bulletins (IRBs) published in the last few years. 2009 tax returns Figure your withholding allowances using the IRS Withholding Calculator at www. 2009 tax returns irs. 2009 tax returns gov/individuals. 2009 tax returns Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. 2009 tax returns gov by typing Alternative Minimum Tax Assistant in the search box. 2009 tax returns Sign up to receive local and national tax news by email. 2009 tax returns Get information on starting and operating a small business. 2009 tax returns Phone. 2009 tax returns Many services are available by phone. 2009 tax returns   Ordering forms, instructions, and publications. 2009 tax returns Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). 2009 tax returns You should receive your order within 10 days. 2009 tax returns Asking tax questions. 2009 tax returns Call the IRS with your tax questions at 1-800-829-1040. 2009 tax returns Solving problems. 2009 tax returns You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). 2009 tax returns An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2009 tax returns Call your local Taxpayer Assistance Center for an appointment. 2009 tax returns To find the number, go to www. 2009 tax returns irs. 2009 tax returns gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2009 tax returns TTY/TDD equipment. 2009 tax returns If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2009 tax returns The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. 2009 tax returns These individuals can also access the IRS through relay services such as the Federal Relay Service at www. 2009 tax returns gsa. 2009 tax returns gov/fedrelay. 2009 tax returns TeleTax topics. 2009 tax returns Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2009 tax returns Checking the status of your 2012 refund. 2009 tax returns To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). 2009 tax returns Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. 2009 tax returns If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2009 tax returns Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2009 tax returns Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. 2009 tax returns Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 2009 tax returns Outside the U. 2009 tax returns S. 2009 tax returns If you are outside the United States, taxpayer assistance is available at the following U. 2009 tax returns S Embassies or consulate. 2009 tax returns Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3834 London, England (44) (20) 7894-0476 Paris, France (33) (1) 4312-2555 Please contact the office for times when assistance will be available. 2009 tax returns If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). 2009 tax returns If you are in a U. 2009 tax returns S. 2009 tax returns territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. 2009 tax returns S. 2009 tax returns Virgin Islands) and have a tax question, you can call 1-800-829-1040. 2009 tax returns Evaluating the quality of our telephone services. 2009 tax returns To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2009 tax returns One method is for a second IRS representative to listen in on or record random telephone calls. 2009 tax returns Another is to ask some callers to complete a short survey at the end of the call. 2009 tax returns Walk-in. 2009 tax returns Some products and services are available on a walk-in basis. 2009 tax returns   Products. 2009 tax returns You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2009 tax returns Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2009 tax returns Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2009 tax returns Services. 2009 tax returns You can walk in to your local TAC most business days for personal, face-to-face tax help. 2009 tax returns An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2009 tax returns If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 2009 tax returns No appointment is necessary—just walk in. 2009 tax returns Before visiting, check www. 2009 tax returns irs. 2009 tax returns gov/localcontacts for hours of operation and services provided. 2009 tax returns If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. 2009 tax returns You can leave a message and a representative will call you back within 2 business days. 2009 tax returns All other issues will be handled without an appointment. 2009 tax returns To call your local TAC, go to  www. 2009 tax returns irs. 2009 tax returns gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2009 tax returns Outside the U. 2009 tax returns S. 2009 tax returns If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. 2009 tax returns S. 2009 tax returns Embassies and consulates. 2009 tax returns Mail. 2009 tax returns You can send your order for forms, instructions, and publications to the address below. 2009 tax returns You should receive a response within 10 days after your request is received. 2009 tax returns  Internal Revenue Service 1201 N. 2009 tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. 2009 tax returns S. 2009 tax returns If you are outside the United States, you can get tax assistance by writing to the address below. 2009 tax returns  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. 2009 tax returns   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2009 tax returns Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 2009 tax returns TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. 2009 tax returns Remember, the worst thing you can do is nothing at all. 2009 tax returns   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. 2009 tax returns You face (or your business is facing) an immediate threat of adverse action. 2009 tax returns You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. 2009 tax returns   If you qualify for help, they will do everything they can to get your problem resolved. 2009 tax returns You will be assigned to one advocate who will be with you at every turn. 2009 tax returns TAS has offices in every state, the District of Columbia, and Puerto Rico. 2009 tax returns Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. 2009 tax returns And its services are always free. 2009 tax returns   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 2009 tax returns The TAS tax toolkit at www. 2009 tax returns TaxpayerAdvocate. 2009 tax returns irs. 2009 tax returns gov can help you understand these rights. 2009 tax returns   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. 2009 tax returns irs. 2009 tax returns gov/advocate. 2009 tax returns You can also call the toll-free number at 1-877-777-4778. 2009 tax returns Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. 2009 tax returns These individuals can also access the IRS through relay services such as the Federal Relay Service at www. 2009 tax returns gsa. 2009 tax returns gov/fedrelay. 2009 tax returns   TAS also handles large-scale or systemic problems that affect many taxpayers. 2009 tax returns If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. 2009 tax returns irs. 2009 tax returns gov/advocate. 2009 tax returns    Outside the U. 2009 tax returns S. 2009 tax returns If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. 2009 tax returns You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. 2009 tax returns R. 2009 tax returns 00968-8000 Low Income Taxpayer Clinics (LITCs). 2009 tax returns   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 2009 tax returns Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 2009 tax returns These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. 2009 tax returns Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 2009 tax returns For more information and to find a clinic near you, see the LITC page on www. 2009 tax returns irs. 2009 tax returns gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 2009 tax returns This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. 2009 tax returns Free tax services. 2009 tax returns   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 2009 tax returns Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 2009 tax returns The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 2009 tax returns The majority of the information and services listed in this publication are available to you free of charge. 2009 tax returns If there is a fee associated with a resource or service, it is listed in the publication. 2009 tax returns   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2009 tax returns DVD for tax products. 2009 tax returns You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 2009 tax returns Prior-year forms, instructions, and publications. 2009 tax returns Tax Map: an electronic research tool and finding aid. 2009 tax returns Tax law frequently asked questions. 2009 tax returns Tax Topics from the IRS telephone response system. 2009 tax returns Internal Revenue Code—Title 26 of the U. 2009 tax returns S. 2009 tax returns Code. 2009 tax returns Links to other Internet-based tax research materials. 2009 tax returns Fill-in, print, and save features for most tax forms. 2009 tax returns Internal Revenue Bulletins. 2009 tax returns Toll-free and email technical support. 2009 tax returns Two releases during the year. 2009 tax returns  – The first release will ship the beginning of January 2013. 2009 tax returns  – The final release will ship the beginning of March 2013. 2009 tax returns Purchase the DVD from National Technical Information Service (NTIS) at www. 2009 tax returns irs. 2009 tax returns gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 2009 tax returns Prev  Up  Next   Home   More Online Publications