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College Student Tax Return

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College Student Tax Return

College student tax return Index A Abortion, Abortion Acupuncture, Acupuncture Adopted child's medical expenses, Adopted child. College student tax return AGI limitation, Introduction, Community property states. College student tax return Alcoholism, Alcoholism Ambulances, Ambulance Archer MSAs Health coverage tax credit, How To Take the Credit Medical expenses paid for decedent from, Decedent Artificial limbs, Artificial Limb Artificial teeth, Artificial Teeth Aspirin, Nonprescription Drugs and Medicines Assistance (see Tax help) Assisted living homes, Nursing Home Athletic club dues, Health Club Dues Automobiles (see Cars) B Baby sitting, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Bandages, Bandages Basis Medical equipment or property (Worksheet D), Worksheet D. College student tax return Adjusted Basis of Medical Equipment or Property Sold Birth control pills, Birth Control Pills Body scan, Body Scan Braille books and magazines, Braille Books and Magazines Breast pumps and supplies, Breast Pumps and Supplies Breast reconstruction surgery, Breast Reconstruction Surgery C Calculation of deduction, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Capital expenses, Capital Expenses Improvements to rented property, Improvements to property rented by a person with a disability. College student tax return Operation and upkeep, Operation and upkeep. College student tax return Worksheet A, Capital expense worksheet. College student tax return Cars, Car Out-of-pocket expenses, Car expenses. College student tax return Standard medical mileage rates, Car expenses. College student tax return Child care, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Children's medical expenses Adopted child, Adopted child. College student tax return Dependents, Dependent Chiropractor, Chiropractor Christian Scientist practitioner, Christian Science Practitioner Chronically ill persons, Chronically ill individual. College student tax return COBRA assistance Recapture of COBRA premium assistance, Worksheet F. College student tax return Recapture of COBRA Premium Assistance for Higher Income Taxpayers COBRA premium assistance, COBRA Premium Assistance Community property states, Community property states. College student tax return Computer banks to track medical information, Medical Information Plan Contact lenses, Contact Lenses Controlled substances, Controlled Substances Cosmetic surgery, Cosmetic Surgery Credit (see Health coverage tax credit) Crutches, Crutches D Dancing lessons, Dancing Lessons Decedent's medical expenses, Decedent, What if you pay medical expenses of a deceased spouse or dependent? Deductible amount, How Much of the Expenses Can You Deduct? Deductible expenses, Whose Medical Expenses Can You Include?, X-ray Definition of medical expenses Doctor, What Are Medical Expenses? Physician, What Are Medical Expenses? Dental treatment, Dental Treatment Artificial teeth, Artificial Teeth Teeth whitening, Teeth Whitening Dentures, Artificial Teeth Dependent's medical expenses Adopted child, Adopted child. College student tax return Multiple support agreement, Support claimed under a multiple support agreement. College student tax return Qualifying child, Dependent Qualifying relative, Dependent Dependents Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities. College student tax return Diagnostic devices, Diagnostic Devices Diaper services, Diaper Service Disabilities, persons with Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities. College student tax return Improvements to rented property, Improvements to property rented by a person with a disability. College student tax return Special education, Special Education Divorced taxpayers Medical expenses of child, Child of divorced or separated parents. College student tax return Drug addiction, Drug Addiction Drugs (see Medicines) Dues Health club, Health Club Dues E Education, special, Special Education Electrolysis, Cosmetic Surgery Employer-sponsored health insurance plans, Employer-Sponsored Health Insurance Plan Employment taxes, Employment taxes. College student tax return Excluded expenses Insurance premiums, Insurance Premiums You Cannot Include Eye surgery, Eye Surgery Eyeglasses, Eyeglasses F Fertility enhancement Eggs, temporary storage of, Fertility Enhancement Fertility, Fertility Enhancement In vitro fertilization, Fertility Enhancement Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return? Final return for decedent Medical expenses paid, Decedent Flexible spending account, Flexible Spending Account Food (see Weight-loss programs) Form 1040 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule A Impairment-related work expenses, Where to report. College student tax return Medical and dental expenses, Introduction, What Tax Form Do You Use? Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule C Impairment-related work expenses, Where to report. College student tax return Form 1040, Schedule C-EZ Impairment-related work expenses, Where to report. College student tax return Form 1040, Schedule E Impairment-related work expenses, Where to report. College student tax return Form 1040, Schedule F Impairment-related work expenses, Where to report. College student tax return Form 1040NR Health coverage tax credit, How To Take the Credit Form 1040X Amended return, What Expenses Can You Include This Year? Deceased taxpayer, What if the decedent's return had been filed and the medical expenses were not included? Form 1099-H Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2106 Impairment-related work expenses, Where to report. College student tax return Form 2106-EZ Impairment-related work expenses, Where to report. College student tax return Form 2555 Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2555-EZ Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 8453 Health coverage tax credit, How To Take the Credit Form 8885 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Founder's fee (see Lifetime care, advance payments) Free tax services, Free help with your tax return. College student tax return Funeral expenses, Funeral Expenses Future medical care, Payments for future medical care. College student tax return , Future Medical Care G Glasses, Eyeglasses Guide dog or other animal, Guide Dog or Other Service Animal H Hair Removal, Cosmetic Surgery Transplants, Cosmetic Surgery Wigs, Wig Health club dues, Health Club Dues Health coverage tax credit, Health Coverage Tax Credit Advanced payments, Monthly HCTC Alternative TAA recipient, Health Coverage Tax Credit Archer MSAs, How To Take the Credit Both spouses eligible, Qualifying Family Member Children of divorced parents, Health Coverage Tax Credit, Qualifying Family Member Eligible coverage month, Eligible Coverage Month Insurance that covers other individuals, Insurance that covers other individuals. College student tax return Legally separated, Legally separated. College student tax return Married persons filing separate returns, Qualifying Family Member Monthly HCTC, Monthly HCTC Nonqualified health insurance, Nonqualified Health Insurance Other specified coverage Benefits from the Veterans Administration, Other Specified Coverage Pension Benefit Guaranty Corporation (PBGC) recipient, Health Coverage Tax Credit Qualified health insurance, Qualified Health Insurance Qualifying family member, Qualifying Family Member Reimbursement credit, Monthly HCTC Reporting, How To Take the Credit State-qualified health insurance, State-qualified health insurance. College student tax return TAA recipient, Health Coverage Tax Credit Yearly HCTC, Yearly HCTC Health Coverage Tax Credit Alternative TAA recipient, Who Can Take This Credit? PBGC pension payee, Who Can Take This Credit? TAA recipient, Who Can Take This Credit? Health institutes, Health Institute Health insurance Credit (see Health coverage tax credit) Employer-sponsored plan, Employer-Sponsored Health Insurance Plan Premiums Deductible, Insurance Premiums Nondeductible, Insurance Premiums You Cannot Include Paid by employer, Premiums paid by your employer. College student tax return Paid by employer and you, Premiums paid by you and your employer. College student tax return Paid by you, Premiums paid by you. College student tax return Prepaid, Prepaid Insurance Premiums Unused sick leave used to pay, Unused Sick Leave Used To Pay Premiums Reimbursements (see Reimbursements) Self-employed persons, Health Insurance Costs for Self-Employed Persons Health maintenance organizations (HMOs), Health Maintenance Organization (HMO) Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA). College student tax return Health savings accounts (HSAs) Payments from, Health Savings Accounts Hearing aids, Hearing Aids Hearing-impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Help (see Tax help) HMOs (Health maintenance organizations), Health Maintenance Organization (HMO) Home care (see Nursing services) Home improvements (see Capital expenses:) Hospital services, Hospital Services Hotels, Lodging Household help, Household Help HRAs (Health reimbursement arrangements), Health reimbursement arrangement (HRA). College student tax return I Illegal operations and treatments, Illegal Operations and Treatments Illegal substances, Controlled Substances Impairment-related work expenses, Workers' compensation. College student tax return , Impairment-related expenses defined. College student tax return Reporting of, Where to report. College student tax return Insulin, Nonprescription Drugs and Medicines Insurance (see Health insurance) Intellectually and developmentally disabled persons Mentally retarded, Intellectually and Developmentally Disabled, Special Home for Special homes for, Intellectually and Developmentally Disabled, Special Home for L Laboratory fees, Laboratory Fees Lactation expenses (see Breast pumps and supplies) Laser eye surgery, Eye Surgery Lead-based paint removal, Lead-Based Paint Removal Learning disabilities, Special Education Legal fees, Legal Fees Lessons, dancing and swimming, Dancing Lessons Lifetime care Advance payments for, Lifetime Care—Advance Payments Lodging, Lodging, Trips (see also Trips) Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. College student tax return Maintenance and personal care services, Maintenance and personal care services. College student tax return Qualified insurance contracts, Qualified Long-Term Care Insurance Contracts Qualified services, Qualified Long-Term Care Services M Maintenance and personal care services, Maintenance and personal care services. College student tax return Maternity clothes, Maternity Clothes Meals, Meals, Weight-Loss Program (see also Weight-loss programs) Medical conferences, Medical Conferences Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. College student tax return Adjusted Basis of Medical Equipment or Property Sold Medical expense records, What Tax Form Do You Use? Medical information plans, Medical Information Plan Medical savings accounts (MSAs), Medical Savings Account (MSA) Medicare Medicare A, deductible expense, Medicare A Medicare B, deductible expense, Medicare B Medicare D, deductible expense, Medicare D Medicines, Medicines Imported, Imported medicines and drugs. College student tax return , Medicines and Drugs From Other Countries Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Support claimed under a multiple support agreement. College student tax return N Nondeductible expenses, What Expenses Are Not Includible?, Weight-Loss Program Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Nursing homes, Nursing Home Nursing services, Nursing Services, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Chronically ill individuals, Chronically ill individual. College student tax return Nutritional supplements Natural medicines, Nutritional Supplements O Operations, Operations Cosmetic surgery, Cosmetic Surgery Eye surgery, Eye Surgery Illegal operations and treatments, Illegal Operations and Treatments Optometrist, Optometrist Optometrist services, Eyeglasses Organ donors, Transplants Osteopath, Osteopath Oxygen, Oxygen P Paint removal, for lead-based, Lead-Based Paint Removal Parking fees and tolls, Car expenses. College student tax return Personal injury damages, Damages for Personal Injuries Personal use items, Personal Use Items Photographs of missing children in IRS publications, Reminders Physical examination, Physical Examination Physical therapy, Therapy Plastic surgery, Cosmetic Surgery Pregnancy test kit, Pregnancy Test Kit Premiums (see Health insurance) Prepaid insurance premiums, Prepaid Insurance Premiums Prosthesis, Artificial Limb Psychiatric care, Psychiatric Care Psychoanalysis, Psychoanalysis Psychologists, Psychologist Publications (see Tax help) R Radial keratotomy, Eye Surgery Recordkeeping, What Tax Form Do You Use? Rehabilitation facilities, Nursing Home Reimbursements, How Do You Treat Reimbursements?, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Excess includible in income More than one policy (Worksheet C), More than one policy. College student tax return One policy (Worksheet B), Worksheet B. College student tax return Excess Reimbursement Includible in Income When You Have Only One Policy Excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Health Reimbursement Arrangement (HRA), Health reimbursement arrangement (HRA). College student tax return Insurance, Insurance Reimbursement, What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Medical expenses not deducted, What If You Receive Insurance Reimbursement in a Later Year? More than one policy, More than one policy. College student tax return Received in later year, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Rental property Improvements to, Improvements to property rented by a person with a disability. College student tax return Reporting Health coverage tax credit, How To Take the Credit Impairment-related work expenses, Where to report. College student tax return Medical and dental expenses, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Medical deduction (see Form 1040, Schedule A) Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons S Sale of medical equipment or property, Sale of Medical Equipment or Property Adjusted basis (Worksheet D), Worksheet D. College student tax return Adjusted Basis of Medical Equipment or Property Sold Schedules (see Form 1040) Seeing-eye dogs, Guide Dog or Other Service Animal Self-employed persons Health coverage tax credit, How To Take the Credit Health insurance costs, Health Insurance Costs for Self-Employed Persons Senior housing, Nursing Home Separate returns Community property states, Community property states. College student tax return Medical and dental expenses, Separate returns. College student tax return Separated taxpayers Health coverage tax credit, Legally separated. College student tax return Medical expenses of child, Child of divorced or separated parents. College student tax return Service animals, Guide Dog or Other Service Animal Sick leave Used to pay health insurance premiums, Unused Sick Leave Used To Pay Premiums Special education, Special Education Spouse's medical expenses, Spouse Deceased spouse, What if you pay medical expenses of a deceased spouse or dependent? Sterilization, Sterilization Stop-smoking programs, Stop-Smoking Programs Surgery (see Operations) Swimming lessons, Dancing Lessons T Tables and figures Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. College student tax return Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. College student tax return One policy (Worksheet B), Worksheet B. College student tax return Excess Reimbursement Includible in Income When You Have Only One Policy Reimbursements, excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Tax help, How To Get Tax Help Teeth Artificial, Artificial Teeth Dental treatment, Dental Treatment Whitening, Teeth Whitening Telephone, Telephone Television, Television Therapy, Therapy Transplants, Transplants Travel and transportation expenses, Transportation Car expenses, Car expenses. College student tax return Includible expenses, You can include:, Transportation expenses you cannot include. College student tax return Parking fees and tolls, Car expenses. College student tax return Trips, Trips TTY/TDD information, How To Get Tax Help Tuition, Tuition V Vasectomy, Vasectomy Veterinary fees, Veterinary Fees Vision correction surgery, Eye Surgery Visually impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Vitamins or minerals, Nutritional Supplements Voluntary Employee's Beneficiary Association (VEBA) Qualified health insurance, Voluntary Employee's Beneficiary Association (VEBA) W Weight-loss programs, Weight-Loss Program, Weight-Loss Program What's new COBRA continuous coverage, What's New Health coverage tax credit, What's New Standard medical mileage rate, What's New Wheelchairs, Wheelchair Wigs, Wig Work expenses Disabled dependent care, Disabled Dependent Care Expenses Impairment-related, Impairment-Related Work Expenses Workers' compensation, Workers' compensation. College student tax return Worksheets Capital expenses (Worksheet A), Capital expense worksheet. College student tax return Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. College student tax return Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. College student tax return One policy (Worksheet B), Worksheet B. College student tax return Excess Reimbursement Includible in Income When You Have Only One Policy X X-rays, X-ray Prev  Up     Home   More Online Publications
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The College Student Tax Return

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