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Amending Federal Tax Returns

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Amending Federal Tax Returns

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American Holidays

Americans celebrate a variety of federal holidays and other national observances.


Federal Holidays

Find the dates for this year's federal holidays.

Federal law establishes the following public holidays for federal employees. If the holiday falls during the weekend, it may be observed on a different day.

Many government offices are closed on federal holidays and some private businesses may close as well. If you plan to visit a government office on or around a federal holiday, you should contact them to determine when they will be open. Find contact information for government departments and agencies.

New Year's Day

New Year's Day is January 1. The celebration of this holiday begins the night before, when Americans gather to wish each other a happy and prosperous coming year. Many Americans make New Year's resolutions. See the New Year's resolutions that are popular every year.

Birthday of Martin Luther King, Jr.

Martin Luther King, Jr. Day is celebrated on the third Monday in January. The Reverend Martin Luther King, Jr. was an African-American clergyman who is recognized for his tireless efforts to win civil rights for all people through nonviolent means.

Washington's Birthday

Washington's Birthday is observed the third Monday of February in honor George Washington, the first President of the United States. This date is commonly called Presidents' Day and many groups honor the legacy of past presidents on this date.

Memorial Day

Memorial Day is a observed the last Monday of May. It originally honored the people killed in the American Civil War, but has become a day on which the American dead of all wars are remembered.

Independence Day

Independence Day is July 4. This holiday honors the nation's birthday - the adoption of the Declaration of Independence on July 4, 1776. It is a day of picnics and patriotic parades, a night of concerts, and fireworks.

Labor Day

Labor Day is the first Monday of September. This holiday honors the nation's working people, typically with parades. For most Americans it marks the end of the summer vacation season and the start of the school year.

Columbus Day

Columbus Day is a celebrated on the second Monday in October. The day commemorates October 12, 1492, when Italian navigator Christopher Columbus landed in the New World. The holiday was first proclaimed in 1937 by President Franklin D. Roosevelt.

Veterans Day

Veterans Day is celebrated on November 11. This holiday was originally called Armistice Day and established to honor Americans who had served in World War I. It now honors veterans of all wars in which the U.S. has fought. Veterans' organizations hold parades, and the president places a wreath on the Tomb of the Unknowns at Arlington National Cemetery in Virginia.

Thanksgiving Day

Thanksgiving Day is celebrated on the fourth Thursday in November. In the fall of 1621, the Pilgrims held a three-day feast to celebrate a bountiful harvest. Many regard this event as the nation's first Thanksgiving. The Thanksgiving feast became a national tradition and almost always includes some of the foods served at the first feast: roast turkey, cranberry sauce, potatoes, and pumpkin pie.

Christmas Day

Christmas Day is a celebrated on December 25. Christmas is a Christian holiday marking the birth of the Christ Child. Decorating houses and yards with lights, putting up Christmas trees, giving gifts, and sending greeting cards have become holiday traditions even for many non-Christian Americans. Find tips to help celebrate.

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Other Celebrations and Observances

There are many commonly observed celebrations in the United States that are not federal holidays. Some of these observances honor groups of people, such as National African American History Month and Women's History Month, or causes, such as National Oceans Month and National Substance Abuse Prevention Month. Many of these holidays and observances are proclaimed by the President ever year. View recent Presidential proclamations.

These are some of the most popular American celebrations and observances that occur every year.

Groundhog Day

Groundhog Day is February 2 and has been celebrated since 1887. On Groundhog Day, crowds gather in Punxsutawney, Pennsylvania, to see if groundhog Punxsutawney Phil sees his shadow after emerging from his burrow, thus predicting six more weeks of winter weather.

Valentine's Day

Valentine's Day is celebrated on February 14. The day was named after an early Christian martyr, and on Valentine's Day, Americans give presents like candy or flowers to the ones they love. The first mass-produced valentine cards were sold in the 1840s.

Earth Day

Earth Day is observed on April 22. First celebrated in 1970 in the United States, it inspired national legislation such as the Clean Air and Clean Water Acts. Earth Day is designed to promote ecology, encourage respect for life on earth, and highlight concern over pollution of the soil, air, and water.

Arbor Day

National Arbor Day was proclaimed as the last Friday in April by President Richard Nixon in 1970. A number of state Arbor Days are observed at other times of the year to coincide with the best tree planting weather. The observance began in 1872, when Nebraska settlers and homesteaders were urged to plant trees on the largely treeless plains.

Mother's Day

Mother's Day is the second Sunday of May. President Woodrow Wilson issued a proclamation in 1914 that started the holiday. He asked Americans to give a public expression of reverence to mothers on this day. Carnations have come to represent Mother's Day, following President William McKinley's habit of always wearing a white carnation, his mother's favorite flower.

Flag Day

Flag Day, celebrated June 14, has been a presidentially proclaimed observance since 1916. Although Flag Day is not a federal holiday, Americans are encouraged to display the flag outside their homes and businesses on this day to honor the history and heritage the American flag represents.

Father's Day

Father's Day celebrates fathers every third Sunday of June. Father's Day began in 1909 in Spokane, Washington, when a daughter requested a special day to honor her father, a Civil War veteran who raised his children after his wife died. The first presidential proclamation honoring fathers was issued in 1966 by President Lyndon Johnson.

Patriot Day

September 11, 2001, was a defining moment in American history. On that day, terrorists hijacked four commercial airliners to strike targets in the United States. Nearly 3,000 people died as a consequence of the attacks. Patriot Day and National Day of Service and Remembrance is observed on September 11 in honor of the victims of these attacks.

Halloween

Halloween is celebrated on October 31. On Halloween, American children dress up in funny or scary costumes and go "trick or treating" by knocking on doors in their neighborhood. The neighbors are expected to respond by giving them small gifts of candy or money.

Pearl Harbor Day

Pearl Harbor Remembrance Day is December 7. In 1994, Congress designated this national observance to honor the more than 2,400 military service personnel who died on this date in 1941, during the surprise attack on Pearl Harbor, Hawaii, by Japanese forces. The attack on Pearl Harbor caused the United States to enter World War II.

Ethnic and Religious Holidays

Various ethnic and religious groups in America celebrate days with special meaning to them even though these are not national holidays. For example, Christians celebrate the resurrection of Jesus Christ on Easter, Jews observe their high holy days in September, Muslims celebrate Ramadan, and African Americans celebrate Kwanzaa. There are many other religious and ethnic celebrations in the United States.

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The Amending Federal Tax Returns

Amending federal tax returns Publication 521 - Main Content Table of Contents Who Can Deduct Moving ExpensesMove Related to Start of Work Distance Test Time Test Retirees or Survivors Who Move to the United States Deductible Moving ExpensesMoves to Locations in the United States Moves to Locations Outside the United States Nondeductible Expenses ReimbursementsTypes of Reimbursement Plans Tax Withholding and Estimated Tax How and When To ReportForm 3903 When To Deduct Expenses Illustrated Example Members of the Armed Forces How To Get Tax Help Who Can Deduct Moving Expenses You can deduct your moving expenses if you meet all three of the following requirements. Amending federal tax returns Your move is closely related to the start of work. Amending federal tax returns You meet the distance test. Amending federal tax returns You meet the time test. Amending federal tax returns After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. Amending federal tax returns Retirees, survivors, and Armed Forces members. Amending federal tax returns   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. Amending federal tax returns These rules are discussed later in this publication. Amending federal tax returns Move Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. Amending federal tax returns Closely related in time. Amending federal tax returns   In most cases, you can consider moving expenses incurred within 1 year from the date you first reported to work at the new location as closely related in time to the start of work. Amending federal tax returns It is not necessary that you arrange to work before moving to a new location, as long as you actually go to work in that location. Amending federal tax returns    Figure A. Amending federal tax returns Illustration of Distance Test Please click here for the text description of the image. Amending federal tax returns Figure A   If you do not move within 1 year of the date you begin work, you ordinarily cannot deduct the expenses unless you can show that circumstances existed that prevented the move within that time. Amending federal tax returns Example. Amending federal tax returns Your family moved more than a year after you started work at a new location. Amending federal tax returns You delayed the move for 18 months to allow your child to complete high school. Amending federal tax returns You can deduct your moving expenses. Amending federal tax returns Closely related in place. Amending federal tax returns   You can generally consider your move closely related in place to the start of work if the distance from your new home to the new job location is not more than the distance from your former home to the new job location. Amending federal tax returns If your move does not meet this requirement, you may still be able to deduct moving expenses if you can show that: You are required to live at your new home as a condition of your employment, or You will spend less time or money commuting from your new home to your new job location. Amending federal tax returns Home defined. Amending federal tax returns   Your home means your main home (residence). Amending federal tax returns It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. Amending federal tax returns It does not include other homes owned or kept up by you or members of your family. Amending federal tax returns It also does not include a seasonal home, such as a summer beach cottage. Amending federal tax returns Your former home means your home before you left for your new job location. Amending federal tax returns Your new home means your home within the area of your new job location. Amending federal tax returns Retirees or survivors. Amending federal tax returns   You may be able to deduct the expenses of moving to the United States or its possessions even though the move is not related to the start of work at a new job location. Amending federal tax returns You must have worked outside the United States or be a survivor of someone who did. Amending federal tax returns See Retirees or Survivors Who Move to the United States, later. Amending federal tax returns Distance Test Your move will meet the distance test if your new main job location is at least 50 miles farther from your former home than your old main job location was from your former home. Amending federal tax returns For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. Amending federal tax returns You can use Worksheet 1 to see if you meet this test. Amending federal tax returns Worksheet 1. Amending federal tax returns Distance Test   Note. Amending federal tax returns Members of the Armed Forces may not have to meet this test. Amending federal tax returns See Members of the Armed Forces. Amending federal tax returns     1. Amending federal tax returns Enter the number of miles from your old home to your new workplace 1. Amending federal tax returns miles 2. Amending federal tax returns Enter the number of miles from your old home to your old workplace 2. Amending federal tax returns miles 3. Amending federal tax returns Subtract line 2 from line 1. Amending federal tax returns If zero or less, enter -0- 3. Amending federal tax returns miles 4. Amending federal tax returns Is line 3 at least 50 miles? □ Yes. Amending federal tax returns You meet this test. Amending federal tax returns  □ No. Amending federal tax returns You do not meet this test. Amending federal tax returns You cannot deduct your moving expenses. Amending federal tax returns The distance between a job location and your home is the shortest of the more commonly traveled routes between them. Amending federal tax returns The distance test considers only the location of your former home. Amending federal tax returns It does not take into account the location of your new home. Amending federal tax returns See Figure A, earlier. Amending federal tax returns Example. Amending federal tax returns You moved to a new home less than 50 miles from your former home because you changed main job locations. Amending federal tax returns Your old main job location was 3 miles from your former home. Amending federal tax returns Your new main job location is 60 miles from that home. Amending federal tax returns Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test. Amending federal tax returns First job or return to full-time work. Amending federal tax returns   If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test. Amending federal tax returns   If you go back to full-time work after a substantial period of part-time work or unemployment, your place of work also must be at least 50 miles from your former home. Amending federal tax returns Armed Forces. Amending federal tax returns   If you are in the Armed Forces and you moved because of a permanent change of station, you do not have to meet the distance test. Amending federal tax returns See Members of the Armed Forces, later. Amending federal tax returns Main job location. Amending federal tax returns   Your main job location is usually the place where you spend most of your working time. Amending federal tax returns This could be your office, plant, store, shop, or other location. Amending federal tax returns If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. Amending federal tax returns Union members. Amending federal tax returns   If you work for several employers on a short-term basis and you get work under a union hall system (such as a construction or building trades worker), your main job location is the union hall. Amending federal tax returns More than one job. Amending federal tax returns   If you have more than one job at any time, your main job location depends on the facts in each case. Amending federal tax returns The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. Amending federal tax returns    Table 1. Amending federal tax returns Satisfying the Time Test for Employees and Self-Employed Persons IF you are. Amending federal tax returns . Amending federal tax returns . Amending federal tax returns THEN you satisfy the time test by meeting the. Amending federal tax returns . Amending federal tax returns . Amending federal tax returns an employee 39-week test for employees. Amending federal tax returns self-employed 78-week test for self-employed persons. Amending federal tax returns both self-employed and an employee at the same time 78-week test for a self-employed person or the 39-week  test for an employee. Amending federal tax returns Your principal place of work  determines which test applies. Amending federal tax returns both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. Amending federal tax returns Time Test To deduct your moving expenses, you also must meet one of the following two time tests. Amending federal tax returns The time test for employees. Amending federal tax returns The time test for self-employed persons. Amending federal tax returns Both of these tests are explained below. Amending federal tax returns See Table 1, below, for a summary of these tests. Amending federal tax returns You can deduct your moving expenses before you meet either of the time tests. Amending federal tax returns See Time Test Not Yet Met, later. Amending federal tax returns Time Test for Employees 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 (39-week test). Amending federal tax returns Full-time employment depends on what is usual for your type of work in your area. Amending federal tax returns For purposes of this test, the following four rules apply. Amending federal tax returns You count only your full-time work as an employee, not any work you do as a self-employed person. Amending federal tax returns You do not have to work for the same employer for all 39 weeks. Amending federal tax returns You do not have to work 39 weeks in a row. Amending federal tax returns You must work full time within the same general commuting area for all 39 weeks. Amending federal tax returns Temporary absence from work. Amending federal tax returns   You are considered to have worked full time during any week you are temporarily absent from work because of illness, strikes, lockouts, layoffs, natural disasters, or similar causes. Amending federal tax returns You are also considered to have worked full time during any week you are absent from work for leave or vacation provided for in your work contract or agreement. Amending federal tax returns Seasonal work. Amending federal tax returns   If your work is seasonal, you are considered to be working full time during the off-season only if your work contract or agreement covers an off-season period of less than 6 months. Amending federal tax returns For example, a school teacher on a 12-month contract who teaches on a full-time basis for more than 6 months is considered to have worked full time for the entire 12 months. Amending federal tax returns    Figure B. Amending federal tax returns Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. Amending federal tax returns Figure B Time Test for Self-Employed Persons If you are self-employed, you must work full time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months after you arrive in the general area of your new job location (78-week test). Amending federal tax returns For purposes of the time test for self-employed persons, the following three rules apply. Amending federal tax returns You count any full-time work you do either as an employee or as a self-employed person. Amending federal tax returns You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. Amending federal tax returns You must work within the same general commuting area for all 78 weeks. Amending federal tax returns Example. Amending federal tax returns You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. Amending federal tax returns You pay moving expenses in 2013 and 2014 in connection with this move. Amending federal tax returns On April 15, 2014, when you file your income tax return for the year 2013, you have been performing services as a self-employed individual on a full-time basis in New York City for approximately 20 weeks. Amending federal tax returns Although you have not satisfied the 78-week employment condition at this time, you can deduct your 2013 moving expenses on your 2013 income tax return as there is still sufficient time remaining before December 1, 2015, to satisfy such condition. Amending federal tax returns You can deduct any moving expenses you pay in 2014 on your 2014 income tax return even if you have not met the 78-week test. Amending federal tax returns You have until December 1, 2015, to satisfy this requirement. Amending federal tax returns Self-employment. Amending federal tax returns   You are self-employed if you work as the sole owner of an unincorporated business or as a partner in a partnership carrying on a business. Amending federal tax returns You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. Amending federal tax returns Full-time work. Amending federal tax returns   You can count only those weeks during which you work full time as a week of work. Amending federal tax returns Whether you work full time during any week depends on what is usual for your type of work in your area. Amending federal tax returns For example, you are a self-employed dentist and maintain office hours 4 days a week. Amending federal tax returns You are considered to perform services full time if maintaining office hours 4 days a week is not unusual for other self-employed dentists in your area. Amending federal tax returns Temporary absence from work. Amending federal tax returns   You are considered to be self-employed on a full-time basis during any week you are temporarily absent from work because of illness, strikes, natural disasters, or similar causes. Amending federal tax returns Seasonal trade or business. Amending federal tax returns   If your trade or business is seasonal, the off-season weeks when no work is required or available may be counted as weeks during which you worked full time. Amending federal tax returns The off-season must be less than 6 months and you must work full time before and after the off-season. Amending federal tax returns Example. Amending federal tax returns You own and operate a motel at a beach resort. Amending federal tax returns The motel is closed for 5 months during the off-season. Amending federal tax returns You work full time as the operator of the motel before and after the off-season. Amending federal tax returns You are considered self-employed on a full-time basis during the weeks of the off-season. Amending federal tax returns   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. Amending federal tax returns Example. Amending federal tax returns Justin quit his job and moved from the east coast to the west coast to begin a full-time job as a cabinet-maker for C and L Cabinet Shop. Amending federal tax returns He generally worked at the shop about 40 hours each week. Amending federal tax returns Shortly after the move, Justin also began operating a cabinet-installation business from his home for several hours each afternoon and all day on weekends. Amending federal tax returns Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. Amending federal tax returns    If Justin is unable to satisfy the requirements of the 39-week test during the 12-month period immediately following his arrival in the general location of his new principal place of work, he can satisfy the 78-week test. Amending federal tax returns Joint Return If you are married, file a joint return, and both you and your spouse work full-time, either of you can satisfy the full-time work test. Amending federal tax returns However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. Amending federal tax returns Time Test Not Yet Met You can deduct your moving expenses on your 2013 tax return even though you have not met the time test by the date your 2013 return is due. Amending federal tax returns You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. Amending federal tax returns If you do not deduct your moving expenses on your 2013 return, and you later meet the time test, you can file an amended return for 2013 to take the deduction. Amending federal tax returns See When To Deduct Expenses later, for more details. Amending federal tax returns Failure to meet the time test. Amending federal tax returns    If you deduct moving expenses but do not meet the time test in 2014 or 2015, you must either: Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Amending federal tax returns Example. Amending federal tax returns You arrive in the general area of your new job location, as an employee, on September 15, 2013. Amending federal tax returns You deduct your moving expenses on your 2013 return, the year of the move, even though you have not yet met the time test by the date your return is due. Amending federal tax returns If you do not meet the 39-week test during the 12-month period following your arrival in the general area of your new job location, you must either: Report your moving expense deduction as other income on your Form 1040 for 2014, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Amending federal tax returns Exceptions to the Time Test You do not have to meet the time test if one of the following applies. Amending federal tax returns You are in the Armed Forces and you moved because of a permanent change of station. Amending federal tax returns See Members of the Armed Forces , later. Amending federal tax returns Your main job location was outside the United States and you moved to the United States because you retired. Amending federal tax returns See Retirees or Survivors Who Move to the United States, later. Amending federal tax returns You are the survivor of a person whose main job location at the time of death was outside the United States. Amending federal tax returns See Retirees or Survivors Who Move to the United States, later. Amending federal tax returns Your job at the new location ends because of death or disability. Amending federal tax returns You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. Amending federal tax returns For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job. Amending federal tax returns Retirees or Survivors Who Move to the United States If you are a retiree who was working abroad or a survivor of a decedent who was working abroad and you move to the United States or one of its possessions, you do not have to meet the time test, discussed earlier. Amending federal tax returns However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. Amending federal tax returns If you are living in the United States, retire, and then move and remain retired, you cannot claim a moving expense deduction for that move. Amending federal tax returns United States defined. Amending federal tax returns   For this section of this publication, the term “United States” includes the possessions of the United States. Amending federal tax returns Retirees who were working abroad. Amending federal tax returns   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. Amending federal tax returns However, both your former main job location and your former home must have been outside the United States. Amending federal tax returns Permanently retired. Amending federal tax returns   You are considered permanently retired when you cease gainful full-time employment or self-employment. Amending federal tax returns If, at the time you retire, you intend your retirement to be permanent, you will be considered retired even though you later return to work. Amending federal tax returns Your intention to retire permanently may be determined by: Your age and health, The customary retirement age for people who do similar work, Whether you receive retirement payments from a pension or retirement fund, and The length of time before you return to full-time work. Amending federal tax returns Decedents. Amending federal tax returns   Qualified deductible moving expenses are allowed on a final return (Form 1040 or 1040NR) when a taxpayer has moved and dies within the same calendar year. Amending federal tax returns The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. Amending federal tax returns   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. Amending federal tax returns For more information, see Publication 559, Survivors, Executors, and Administrators. Amending federal tax returns Survivors of decedents who were working abroad. Amending federal tax returns   If you are the spouse or the dependent of a person whose main job location at the time of death was outside the United States, you can deduct moving expenses if the following five requirements are met. Amending federal tax returns The move is to a home in the United States. Amending federal tax returns The move begins within 6 months after the decedent's death. Amending federal tax returns (When a move begins is described below. Amending federal tax returns ) The move is from the decedent's former home. Amending federal tax returns The decedent's former home was outside the United States. Amending federal tax returns The decedent's former home was also your home. Amending federal tax returns When a move begins. Amending federal tax returns   A move begins when one of the following events occurs. Amending federal tax returns You contract for your household goods and personal effects to be moved to your home in the United States, but only if the move is completed within a reasonable time. Amending federal tax returns Your household goods and personal effects are packed and on the way to your home in the United States. Amending federal tax returns You leave your former home to travel to your new home in the United States. Amending federal tax returns Deductible Moving Expenses If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses, you can deduct the reasonable expenses of: Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and Traveling (including lodging but not meals) to your new home. Amending federal tax returns You cannot deduct any expenses for meals. Amending federal tax returns Reasonable expenses. Amending federal tax returns   You can deduct only those expenses that are reasonable for the circumstances of your move. Amending federal tax returns For example, the cost of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Amending federal tax returns If during your trip to your new home, you stop over, or make side trips for sightseeing, the additional expenses for your stopover or side trips are not deductible as moving expenses. Amending federal tax returns Example. Amending federal tax returns Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. Amending federal tax returns On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. Amending federal tax returns Since Beth's excursion into Canada was away from the usual Boston-Buffalo route, the expenses paid or incurred for the excursion are not deductible. Amending federal tax returns Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. Amending federal tax returns Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. Amending federal tax returns Travel by car. Amending federal tax returns   If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either: Your actual expenses, such as the amount you pay for gas and oil for your car, if you keep an accurate record of each expense, or The standard mileage rate of 24 cents per mile. Amending federal tax returns Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct the parking fees and tolls you pay to move. Amending federal tax returns You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. Amending federal tax returns Member of your household. Amending federal tax returns   You can deduct moving expenses you pay for yourself and members of your household. Amending federal tax returns A member of your household is anyone who has both your former and new home as his or her home. Amending federal tax returns It does not include a tenant or employee, unless that person is your dependent. Amending federal tax returns Moves to Locations in the United States If you meet the requirements under Who Can Deduct Moving Expenses, earlier, you can deduct expenses for a move to the area of a new main job location within the United States or its possessions. Amending federal tax returns Your move may be from one U. Amending federal tax returns S. Amending federal tax returns location to another or from a foreign country to the United States. Amending federal tax returns Household goods and personal effects. Amending federal tax returns   You can deduct the cost of packing, crating, and transporting your household goods and personal effects and those of the members of your household from your former home to your new home. Amending federal tax returns For purposes of moving expenses, the term “personal effects” includes, but is not limited to, movable personal property that the taxpayer owns and frequently uses. Amending federal tax returns   If you use your own car to move your things, see Travel by car, earlier. Amending federal tax returns   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. Amending federal tax returns   You can deduct the cost of shipping your car and your household pets to your new home. Amending federal tax returns   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. Amending federal tax returns Your deduction is limited to the amount it would have cost to move them from your former home. Amending federal tax returns Example. Amending federal tax returns Paul Brown has been living and working in North Carolina for the last 4 years. Amending federal tax returns Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. Amending federal tax returns Paul got a job in Washington, DC. Amending federal tax returns It cost him $900 to move the furniture from his North Carolina apartment to Washington and $3,000 to move the stored furniture from Georgia to Washington. Amending federal tax returns It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. Amending federal tax returns He can deduct only $1,800 of the $3,000 he paid. Amending federal tax returns The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). Amending federal tax returns You cannot deduct the cost of moving furniture you buy on the way to your new home. Amending federal tax returns   Storage expenses. Amending federal tax returns   You can include the cost of storing and insuring household goods and personal effects within any period of 30 consecutive days after the day your things are moved from your former home and before they are delivered to your new home. Amending federal tax returns Travel expenses. Amending federal tax returns   You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new home. Amending federal tax returns This includes expenses for the day you arrive. Amending federal tax returns    The day of arrival is the day you secure lodging at the new place of residence, even if the lodging is on a temporary basis. Amending federal tax returns   You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved. Amending federal tax returns   The members of your household do not have to travel together or at the same time. Amending federal tax returns However, you can only deduct expenses for one trip per person. Amending federal tax returns If you use your own car, see Travel by car, earlier. Amending federal tax returns Example. Amending federal tax returns   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. Amending federal tax returns Josh drove the family car to Washington, DC, a trip of 1,100 miles. Amending federal tax returns His expenses were $264. Amending federal tax returns 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. Amending federal tax returns 00. Amending federal tax returns One week later, Robyn flew from Minneapolis to Washington, DC. Amending federal tax returns Her only expense was her $400 plane ticket. Amending federal tax returns The Blacks' deduction is $854. Amending federal tax returns 00 (Josh's $454. Amending federal tax returns 00 + Robyn's $400). Amending federal tax returns Moves to Locations Outside the United States To deduct expenses for a move outside the United States, you must move to the area of a new place of work outside the United States and its possessions. Amending federal tax returns You must meet the requirements under Who Can Deduct Moving Expenses , earlier. Amending federal tax returns Deductible expenses. Amending federal tax returns   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. Amending federal tax returns The cost of moving household goods and personal effects from your former home to your new home. Amending federal tax returns The cost of traveling (including lodging) from your former home to your new home. Amending federal tax returns The cost of moving household goods and personal effects to and from storage. Amending federal tax returns The cost of storing household goods and personal effects while you are at the new job location. Amending federal tax returns The first two items were explained earlier under Moves to Locations in the United States . Amending federal tax returns The last two items are discussed, later. Amending federal tax returns Moving goods and effects to and from storage. Amending federal tax returns   You can deduct the reasonable expenses of moving your personal effects to and from storage. Amending federal tax returns Storage expenses. Amending federal tax returns   You can deduct the reasonable expenses of storing your household goods and personal effects for all or part of the time the new job location remains your main job location. Amending federal tax returns Moving expenses allocable to excluded foreign income. Amending federal tax returns   If you live and work outside the United States, you may be able to exclude from income part or all of the income you earn in the foreign country. Amending federal tax returns You may also be able to claim a foreign housing exclusion or deduction. Amending federal tax returns If you claim the foreign earned income or foreign housing exclusion, you cannot deduct the part of your moving expenses that relates to the excluded income. Amending federal tax returns    Publication 54, Tax Guide for U. Amending federal tax returns S. Amending federal tax returns Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. Amending federal tax returns You can get the publication from most U. Amending federal tax returns S. Amending federal tax returns embassies and consulates, or see How To Get Tax Help at the end of this publication. Amending federal tax returns Nondeductible Expenses You cannot deduct the following items as moving expenses. Amending federal tax returns Any part of the purchase price of your new home. Amending federal tax returns Car tags. Amending federal tax returns Driver's license. Amending federal tax returns Expenses of buying or selling a home (including closing costs, mortgage fees, and points). Amending federal tax returns Expenses of entering into or breaking a lease. Amending federal tax returns Home improvements to help sell your home. Amending federal tax returns Loss on the sale of your home. Amending federal tax returns Losses from disposing of memberships in clubs. Amending federal tax returns Mortgage penalties. Amending federal tax returns Pre-move househunting expenses. Amending federal tax returns Real estate taxes. Amending federal tax returns Refitting of carpet and draperies. Amending federal tax returns Return trips to your former residence. Amending federal tax returns Security deposits (including any given up due to the move). Amending federal tax returns Storage charges except those incurred in transit and for foreign moves. Amending federal tax returns No double deduction. Amending federal tax returns   You cannot take a moving expense deduction and a business expense deduction for the same expenses. Amending federal tax returns You must decide if your expenses are deductible as moving expenses or as business expenses. Amending federal tax returns For example, expenses you have for travel, meals, and lodging while temporarily working at a place away from your regular place of work may be deductible as business expenses if you are considered away from home on business. Amending federal tax returns In most cases, your work at a single location is considered temporary if it is realistically expected to last (and does in fact last) for one year or less. Amending federal tax returns   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. Amending federal tax returns Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. Amending federal tax returns It covers reimbursements for any of your moving expenses discussed in this publication. Amending federal tax returns It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. Amending federal tax returns Types of Reimbursement Plans If you receive a reimbursement for your moving expenses, how you report this amount and your expenses depends on whether the reimbursement is paid to you under an accountable plan or a nonaccountable plan. Amending federal tax returns For a quick overview of how to report your reimbursement and moving expenses, see Table 2 in the section on How and When To Report, later. Amending federal tax returns Your employer should tell you what method of reimbursement is used and what records are required. Amending federal tax returns Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Amending federal tax returns Your expenses must have a business connection – that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Amending federal tax returns Two examples of this are the reasonable expenses of moving your possessions from your former home to your new home, and traveling from your former home to your new home. Amending federal tax returns You must adequately account to your employer for these expenses within a reasonable period of time. Amending federal tax returns You must return any excess reimbursement or allowance within a reasonable period of time. Amending federal tax returns Adequate accounting. Amending federal tax returns   You adequately account for your moving expenses by giving your employer documentation of those expenses, such as a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it. Amending federal tax returns Documentation includes receipts, canceled checks, and bills. Amending federal tax returns Reasonable period of time. Amending federal tax returns   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. Amending federal tax returns However, regardless of the facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Amending federal tax returns You receive an advance within 30 days of the time you have an expense. Amending federal tax returns You adequately account for your expenses within 60 days after they were paid or incurred. Amending federal tax returns You return any excess reimbursement within 120 days after the expense was paid or incurred. Amending federal tax returns You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Amending federal tax returns Excess reimbursement. Amending federal tax returns   This includes any amount you are paid (including advances and allowances) that is more than the moving expenses that you adequately accounted for to your employer within a reasonable period of time. Amending federal tax returns Returning excess reimbursements. Amending federal tax returns   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. Amending federal tax returns Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. Amending federal tax returns For example, if you received an advance and you did not spend all the money on deductible moving expenses, or you do not have proof of all your expenses, you have an excess reimbursement. Amending federal tax returns You meet accountable plan rules. Amending federal tax returns   If for all reimbursements you meet the three rules for an accountable plan (listed earlier), your employer should not include any reimbursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. Amending federal tax returns Instead, your employer should include the reimbursements in box 12 of your Form W-2. Amending federal tax returns Example. Amending federal tax returns You lived in Boston and accepted a job in Atlanta. Amending federal tax returns Under an accountable plan, your employer reimbursed you for your actual traveling expenses from Boston to Atlanta and the cost of moving your furniture to Atlanta. Amending federal tax returns Your employer will include the reimbursement on your Form W-2, box 12, with Code P. Amending federal tax returns If your moving expenses are more than your reimbursement, you may be able to deduct your additional expenses (see How and When To Report, later). Amending federal tax returns You do not meet accountable plan rules. Amending federal tax returns   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. Amending federal tax returns   If your deductible expenses are reimbursed under an otherwise accountable plan but you do not return, within a reasonable period, any reimbursement of expenses for which you did not adequately account, then only the amount for which you did adequately account is considered as paid under an accountable plan. Amending federal tax returns The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). Amending federal tax returns Reimbursement of nondeductible expenses. Amending federal tax returns   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. Amending federal tax returns The reimbursements you receive for the nondeductible expenses and any allowances for miscellaneous or unspecified expenses are treated as paid under a nonaccountable plan (see below) and are included in your income. Amending federal tax returns If you are reimbursed by your employer for the taxes you must pay (including social security and Medicare taxes) because you have received taxable moving expense reimbursements, you must pay tax on this reimbursement as well, and it is treated as paid under a nonaccountable plan. Amending federal tax returns Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. Amending federal tax returns In addition, the following payments will be treated as paid under a nonaccountable plan. Amending federal tax returns Excess reimbursements you fail to return to your employer. Amending federal tax returns Reimbursements of nondeductible expenses. Amending federal tax returns See Reimbursement of nondeductible expenses, earlier. Amending federal tax returns If an arrangement pays for your moving expenses by reducing your wages, salary, or other pay, the amount of the reduction will be treated as a payment made under a nonaccountable plan. Amending federal tax returns This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. Amending federal tax returns If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. Amending federal tax returns Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. Amending federal tax returns Your employer will report the total in box 1 of your Form W-2. Amending federal tax returns Example. Amending federal tax returns To get you to work in another city, your new employer reimburses you under an accountable plan for the $7,500 loss on the sale of your home. Amending federal tax returns Because this is a reimbursement of a nondeductible expense, it is treated as paid under a nonaccountable plan and must be included as income in box 1 of your Form W-2. Amending federal tax returns Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Do not include in income any moving expense payment you received under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. Amending federal tax returns These payments are made to persons displaced from their homes, businesses, or farms by federal projects. Amending federal tax returns Tax Withholding and Estimated Tax Your employer must withhold income, social security, and Medicare taxes from reimbursements and allowances paid to you that are included in your income. Amending federal tax returns See Reimbursements included in income, later. Amending federal tax returns Reimbursements excluded from income. Amending federal tax returns   Your employer should not include in your wages reimbursements paid under an accountable plan (explained earlier) for moving expenses that you: Could deduct if you had paid or incurred them, and Did not deduct in an earlier year. Amending federal tax returns These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. Amending federal tax returns Your employer should report these reimbursements on your Form W-2, box 12, with Code P. Amending federal tax returns    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). Amending federal tax returns Expenses deducted in earlier year. Amending federal tax returns   If you receive a reimbursement this year for moving expenses deducted in an earlier year, and the reimbursement is not included as wages in box 1 of your Form W-2, you must include the reimbursement in income on Form 1040, line 21. Amending federal tax returns Your employer should show the amount of your reimbursement in box 12 of your Form W-2. Amending federal tax returns Reimbursements included in income. Amending federal tax returns   Your employer must include in your income any reimbursements made (or treated as made) under a nonaccountable plan, even though they are for deductible moving expenses. Amending federal tax returns See Nonaccountable Plans under Types of Reimbursement Plans, earlier. Amending federal tax returns Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. Amending federal tax returns This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. Amending federal tax returns It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. Amending federal tax returns Reimbursement for deductible and nondeductible expenses. Amending federal tax returns    If your employer reimburses you for both deductible and nondeductible moving expenses, your employer must determine the amount of the reimbursement that is not taxable and not subject to withholding. Amending federal tax returns Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. Amending federal tax returns Amount of income tax withheld. Amending federal tax returns   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. Amending federal tax returns It depends in part on whether income tax is withheld from your regular wages, on whether the reimbursements and allowances are added to your regular wages, and on any information you have given to your employer on Form W-4, Employee's Withholding Allowance Certificate. Amending federal tax returns   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. Amending federal tax returns The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. Amending federal tax returns Estimated tax. Amending federal tax returns    If you must make estimated tax payments, you need to take into account any taxable reimbursements and deductible moving expenses in figuring your estimated tax. Amending federal tax returns For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. Amending federal tax returns How and When To Report This section explains how and when to report your moving expenses and any reimbursements or allowances you received for your move. Amending federal tax returns For a quick overview, see Table 2, later. Amending federal tax returns Form 3903 Use Form 3903 to figure your moving expense deduction. Amending federal tax returns Use a separate Form 3903 for each move for which you are deducting expenses. Amending federal tax returns Do not file Form 3903 if all of the following apply. Amending federal tax returns You moved to a location outside the United States in an earlier year. Amending federal tax returns You are claiming only storage fees while you were away from the United States. Amending federal tax returns Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. Amending federal tax returns Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Form 1040, line 26, and enter “Storage” on the dotted line next to the amount. Amending federal tax returns If you meet the special rules for members of the Armed Forces, see How to complete Form 3903 for members of the Armed Forces under Members of the Armed Forces, later. Amending federal tax returns Completing Form 3903. Amending federal tax returns   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. Amending federal tax returns If so, complete lines 1 through 3 of the form using your actual expenses (except, if you use your own car, you can figure expenses based on the standard mileage rate, instead of actual amounts for gas and oil). Amending federal tax returns Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. Amending federal tax returns This excluded amount should be identified on Form W-2, box 12, with code P. Amending federal tax returns Expenses greater than reimbursement. Amending federal tax returns   If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Amending federal tax returns This is your moving expense deduction. Amending federal tax returns Expenses equal to or less than reimbursement. Amending federal tax returns    If line 3 is equal to or less than line 4, you have no moving expense deduction. Amending federal tax returns Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. Amending federal tax returns Table 2. Amending federal tax returns Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. Amending federal tax returns . Amending federal tax returns . Amending federal tax returns AND you have. Amending federal tax returns . Amending federal tax returns . Amending federal tax returns THEN. Amending federal tax returns . Amending federal tax returns . Amending federal tax returns your reimbursement reported only  in box 12 with code P moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses* and reimbursements. Amending federal tax returns your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. Amending federal tax returns your reimbursement divided  between box 12 and box 1 moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses,* but only the  reimbursements reported in box 12 of  Form W-2. Amending federal tax returns your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. Amending federal tax returns no reimbursement moving expenses file Form 3903 showing all allowable  expenses. Amending federal tax returns * * See Deductible Moving Expenses, earlier, for allowable expenses. Amending federal tax returns    Where to deduct. Amending federal tax returns   Deduct your moving expenses on Form 1040, line 26. Amending federal tax returns The amount of moving expenses you can deduct is shown on Form 3903, line 5. Amending federal tax returns    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. Amending federal tax returns   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. Amending federal tax returns Expenses not reimbursed. Amending federal tax returns   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. Amending federal tax returns Example. Amending federal tax returns In December 2012, your employer transferred you to another city in the United States, where you still work. Amending federal tax returns You are single and were not reimbursed for your moving expenses. Amending federal tax returns In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. Amending federal tax returns In January 2013, you paid for travel to the new city. Amending federal tax returns You can deduct these additional expenses on your 2013 tax return. Amending federal tax returns Expenses reimbursed. Amending federal tax returns   If you are reimbursed for your expenses and you use the cash method of accounting, you can deduct your expenses either in the year you paid them or in the year you received the reimbursement. Amending federal tax returns If you use the cash method of accounting, you can choose to deduct the expenses in the year you are reimbursed even though you paid the expenses in a different year. Amending federal tax returns See Choosing when to deduct, next. Amending federal tax returns   If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Form 1040, line 21. Amending federal tax returns Choosing when to deduct. Amending federal tax returns   If you use the cash method of accounting, which is used by most individuals, you can choose to deduct moving expenses in the year your employer reimburses you if: You paid the expenses in a year before the year of reimbursement, or You paid the expenses in the year immediately after the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year. Amending federal tax returns How to make the choice. Amending federal tax returns   You choose to deduct moving expenses in the year you received reimbursement by taking the deduction on your return, or amended return, for that year. Amending federal tax returns    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. Amending federal tax returns Illustrated Example Tom and Peggy Smith are married and have two children. Amending federal tax returns They owned a home in Detroit where Tom worked. Amending federal tax returns On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. Amending federal tax returns Peggy flew to San Diego on March 1 to look for a new home. Amending federal tax returns She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. Amending federal tax returns The Smiths sold their Detroit home for $1,500 less than they paid for it. Amending federal tax returns They contracted to have their personal effects moved to San Diego on April 3. Amending federal tax returns The family drove to San Diego where they found that their new home was not finished. Amending federal tax returns They stayed in a nearby motel until the house was ready on May 1. Amending federal tax returns On April 10, Tom went to work in the San Diego plant where he still works. Amending federal tax returns Their records for the move show: 1) Peggy's pre-move househunting  trip:       Travel and lodging   $ 449       Meals   75   $ 524 2) Down payment on San Diego  home 25,000 3) Real estate commission paid on  sale of Detroit home 3,500 4) Loss on sale of Detroit home (not  including real estate commission) 1,500 5) Amount paid for moving personal  effects (furniture, other household  goods, etc. Amending federal tax returns ) 8,000 6) Expenses of driving to San Diego:       Mileage (Start 14,278;  End 16,478) 2,200 miles at 24 cents a mile   $ 528       Lodging   180       Meals   320   1,028 7) Cost of temporary living  expenses in San Diego:       Motel rooms   $1,450       Meals   2,280   3,730 Total $43,282   Tom was reimbursed $10,907 under an accountable plan. Amending federal tax returns His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. Amending federal tax returns Moving personal effects   $6,800 Travel (and lodging) to San Diego   708 Travel (and lodging) for househunting trip   449 Lodging for temporary quarters   1,450 Loss on sale of home   1,500 Total reimbursement   $10,907 The employer included this reimbursement on Tom's Form W-2 for the year. Amending federal tax returns The reimbursement of allowable expenses, $7,508 for moving household goods and travel to San Diego, was included in box 12 of Form W-2. Amending federal tax returns His employer identified this amount with code P. Amending federal tax returns The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. Amending federal tax returns Tom must include this amount on Form 1040, line 7. Amending federal tax returns The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. Amending federal tax returns Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. Amending federal tax returns To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. Amending federal tax returns Item 5 — moving personal effects (line 1)   $8,000 Item 6 — driving to San Diego ($528 + $180)  (line 2)   708 Total tax deductible moving expenses (line 3)   $8,708 Minus: Reimbursement included in box 12  of Form W-2 (line 4)   7,508 Tax deduction for moving expenses (line 5)   $1,200   Tom's Form 3903 is shown, later. Amending federal tax returns He also enters his deduction, $1,200, on Form 1040, line 26. Amending federal tax returns Nondeductible expenses. Amending federal tax returns   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. Amending federal tax returns Item 1 — pre-move househunting expenses of $524. Amending federal tax returns Item 2 — the $25,000 down payment on the San Diego home. Amending federal tax returns If any part of it were for payment of deductible taxes or interest on the mortgage on the house, that part would be deductible as an itemized deduction. Amending federal tax returns Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. Amending federal tax returns The commission is used to figure the gain or loss on the sale. Amending federal tax returns Item 4 — the $1,500 loss on the sale of the Detroit home. Amending federal tax returns Item 6 — the $320 expense for meals while driving to San Diego. Amending federal tax returns (However, the lodging and car expenses are deductible. Amending federal tax returns ) Item 7 — temporary living expenses of $3,730. Amending federal tax returns    This image is too large to be displayed in the current screen. Amending federal tax returns Please click the link to view the image. Amending federal tax returns 2012 Form 3903 Moving Expenses Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests, discussed earlier. Amending federal tax returns You can deduct your unreimbursed moving expenses. Amending federal tax returns A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. Amending federal tax returns The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. Amending federal tax returns Spouse and dependents. Amending federal tax returns   If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to: The place of enlistment, The member's, spouse's, or dependent's home of record, or A nearer point in the United States. Amending federal tax returns   If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location. Amending federal tax returns Services or reimbursements provided by government. Amending federal tax returns   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. Amending federal tax returns In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual moving expenses, the government must include the excess in your wages on Form W-2. Amending federal tax returns However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance is not included in income and should not be included in box 1 of Form W-2. Amending federal tax returns   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. Amending federal tax returns You can deduct the expenses that are more than your reimbursements. Amending federal tax returns See Deductible Moving Expenses, earlier. Amending federal tax returns How to complete Form 3903 for members of the Armed Forces. Amending federal tax returns    Take the following steps. Amending federal tax returns Complete lines 1 through 3 of the form, using your actual expenses. Amending federal tax returns Do not include any expenses for moving services provided by the government. Amending federal tax returns Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. Amending federal tax returns Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. Amending federal tax returns Do not include the value of moving or storage services provided by the government. Amending federal tax returns Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. Amending federal tax returns Complete line 5. Amending federal tax returns If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Amending federal tax returns This is your moving expense deduction. Amending federal tax returns If line 3 is equal to or less than line 4, you do not have a moving expense deduction. Amending federal tax returns Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. Amending federal tax returns If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. Amending federal tax returns    Do not deduct any expenses for moving or storage services provided by the government. Amending federal tax returns How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Amending federal tax returns Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Amending federal tax returns Free help with your tax return. Amending federal tax returns   Free help in preparing your return is available nationwide from IRS-certified volunteers. Amending federal tax returns The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Amending federal tax returns The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Amending federal 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. Amending federal tax returns Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Amending federal tax returns To find the nearest VITA or TCE site, visit IRS. Amending federal tax returns gov or call 1-800-906-9887. Amending federal tax returns   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amending federal tax returns To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amending federal tax returns aarp. Amending federal tax returns org/money/taxaide or call 1-888-227-7669. Amending federal tax returns   For more information on these programs, go to IRS. Amending federal tax returns gov and enter “VITA” in the search box. Amending federal tax returns Internet. Amending federal tax returns IRS. Amending federal tax returns gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Amending federal tax returns Apply for an Employer Identification Number (EIN). Amending federal tax returns Go to IRS. Amending federal tax returns gov and enter Apply for an EIN in the search box. Amending federal tax returns Request an Electronic Filing PIN by going to IRS. Amending federal tax returns gov and entering Electronic Filing PIN in the search box. Amending federal tax returns Check the status of your 2013 refund with Where's My Refund? Go to IRS. Amending federal tax returns gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amending federal tax returns If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amending federal tax returns Check the status of your amended return. Amending federal tax returns Go to IRS. Amending federal tax returns gov and enter Where's My Amended Return in the search box. Amending federal tax returns Download forms, instructions, and publications, including some accessible versions. Amending federal tax returns Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Amending federal tax returns gov or IRS2Go. Amending federal tax returns Tax return and tax account transcripts are generally available for the current year and past three years. Amending federal tax returns Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amending federal tax returns gov. Amending federal 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. Amending federal tax returns Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amending federal tax returns gov. Amending federal tax returns Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Amending federal tax returns gov or IRS2Go. Amending federal tax returns Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Amending federal tax returns An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Amending federal tax returns Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Amending federal tax returns If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Amending federal tax returns Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amending federal tax returns Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Amending federal tax returns gov. Amending federal tax returns Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amending federal tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amending federal tax returns Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Amending federal tax returns AARP offers the Tax-Aide counseling program as part of the TCE program. Amending federal tax returns Visit AARP's website to find the nearest Tax-Aide location. Amending federal tax returns Research your tax questions. Amending federal tax returns Search publications and instructions by topic or keyword. Amending federal tax returns Read the Internal Revenue Code, regulations, or other official guidance. Amending federal tax returns Read Internal Revenue Bulletins. Amending federal tax returns Sign up to receive local and national tax news by email. Amending federal tax returns Phone. Amending federal 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. Amending federal tax returns Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Amending federal tax returns Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, 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. Amending federal tax returns Call to locate the nearest volunteer help site, 1-800-906-9887. Amending federal tax returns Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amending federal tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amending federal tax returns Most VITA and TCE sites offer free electronic filing. Amending federal tax returns Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amending federal 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. Amending federal tax returns Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Amending federal tax returns The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Amending federal tax returns If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amending federal tax returns Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Amending federal tax returns Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amending federal 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. Amending federal tax returns Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amending federal tax returns Call to order forms, instructions and publications, 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). Amending federal tax returns You should receive your order within 10 business days. Amending federal tax returns Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Amending federal tax returns Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Amending federal tax returns Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Amending federal tax returns Call to ask tax questions, 1-800-829-1040. Amending federal tax returns Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amending federal tax returns The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amending federal tax returns These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Amending federal tax returns gsa. Amending federal tax returns gov/fedrelay. Amending federal tax returns Walk-in. Amending federal tax returns You can find a selection of forms, publications and services — in-person, face-to-face. Amending federal tax returns Products. Amending federal tax returns You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amending federal tax returns Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amending federal tax returns Services. Amending federal tax returns You can walk in to your local TAC most business days for personal, face-to-face tax help. Amending federal tax returns An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amending federal 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. Amending federal tax returns No appointment is necessary—just walk in. Amending federal tax returns Before visiting, check www. Amending federal tax returns irs. Amending federal tax returns gov/localcontacts for hours of operation and services provided. Amending federal tax returns Mail. Amending federal tax returns You can send your order for forms, instructions, and publications to the address below. Amending federal tax returns You should receive a response within 10 business days after your request is received. Amending federal tax returns  Internal Revenue Service 1201 N. Amending federal tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Amending federal tax returns   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amending federal tax returns Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amending federal 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. Amending federal 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. Amending federal tax returns You face (or your business is facing) an immediate threat of adverse action. Amending federal 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. Amending federal 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. Amending federal tax returns Here's why we can help: TAS is an independent organization within the IRS. Amending federal tax returns Our advocates know how to work with the IRS. Amending federal tax returns Our services are free and tailored to meet your needs. Amending federal tax returns We have offices in every state, the District of Columbia, and Puerto Rico. Amending federal 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 www. Amending federal tax returns irs. Amending federal tax returns gov/advocate, or call us toll-free at 1-877-777-4778. Amending federal tax returns How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amending federal tax returns If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Amending federal tax returns irs. Amending federal tax returns gov/sams. Amending federal tax returns Low Income Taxpayer Clinics. Amending federal tax returns   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. Amending federal tax returns Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amending federal tax returns Visit www. Amending federal tax returns TaxpayerAdvocate. Amending federal tax returns irs. Amending federal tax returns gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amending federal tax returns Prev  Up  Next   Home   More Online Publications