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E File Federal Taxes 2012

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E File Federal Taxes 2012

E file federal taxes 2012 3. E file federal taxes 2012   Abandonments Table of Contents You abandon property when you voluntarily and permanently give up possession and use of the property with the intention of ending your ownership but without passing it on to anyone else. E file federal taxes 2012 Whether an abandonment has occurred is determined in light of all the facts and circumstances. E file federal taxes 2012 You must both show an intention to abandon the property and affirmatively act to abandon the property. E file federal taxes 2012 A voluntary conveyance of the property in lieu of foreclosure is not an abandonment and is treated as the exchange of property to satisfy a debt. E file federal taxes 2012 For more information, see Sales and Exchanges in Publication 544. E file federal taxes 2012 The tax consequences of abandonment of property that secures a debt depend on whether you were personally liable for the debt (recourse debt) or were not personally liable for the debt (nonrecourse debt). E file federal taxes 2012 See Publication 544 if you abandoned property that did not secure debt. E file federal taxes 2012 This publication only discusses the tax consequences of abandoning property that secured a debt. E file federal taxes 2012 Abandonment of property securing recourse debt. E file federal taxes 2012    In most cases, if you abandon property that secures debt for which you are personally liable (recourse debt), you do not have gain or loss until the later foreclosure is completed. E file federal taxes 2012 For details on figuring gain or loss on the foreclosure, see chapter 2. E file federal taxes 2012 Example 1—abandonment of personal-use property securing recourse debt. E file federal taxes 2012 In 2009, Anne purchased a home for $200,000. E file federal taxes 2012 She borrowed the entire purchase price, for which she was personally liable, and gave the bank a mortgage on the home. E file federal taxes 2012 In 2013, Anne lost her job and was unable to continue making her mortgage loan payments. E file federal taxes 2012 Because her mortgage loan balance was $185,000 and the FMV of her home was only $150,000, Anne decided to abandon her home by permanently moving out on August 1, 2013. E file federal taxes 2012 Because Anne was personally liable for the debt and the bank did not complete a foreclosure of the property in 2013, Anne has neither gain nor loss in tax year 2013 from abandoning the home. E file federal taxes 2012 If the bank sells the house at a foreclosure sale in 2014, Anne will have to figure her gain or nondeductible loss for tax year 2014 as discussed earlier in chapter 2. E file federal taxes 2012 Example 2—abandonment of business or investment property securing recourse debt. E file federal taxes 2012 In 2009, Sue purchased business property for $200,000. E file federal taxes 2012 She borrowed the entire purchase price, for which she was personally liable, and gave the lender a security interest in the property. E file federal taxes 2012 In 2013, Sue was unable to continue making her loan payments. E file federal taxes 2012 Because her loan balance was $185,000 and the FMV of the property was only $150,000, Sue abandoned the property on August 1, 2013. E file federal taxes 2012 Because Sue was personally liable for the debt and the lender did not complete a foreclosure of the property in 2013, Sue has neither gain nor loss in tax year 2013 from abandoning the property. E file federal taxes 2012 If the lender sells the property at a foreclosure sale in 2014, Sue will have to figure her gain or deductible loss for tax year 2014 as discussed earlier in chapter 2. E file federal taxes 2012 Abandonment of property securing nonrecourse debt. E file federal taxes 2012    If you abandon property that secures debt for which you are not personally liable (nonrecourse debt), the abandonment is treated as a sale or exchange. E file federal taxes 2012   The amount you realize on the abandonment of property that secured nonrecourse debt is the amount of the nonrecourse debt. E file federal taxes 2012 If the amount you realize is more than your adjusted basis, then you have a gain. E file federal taxes 2012 If your adjusted basis is more than the amount you realize, then you have a loss. E file federal taxes 2012 For more information on how to figure gain and loss, see Gain or Loss from Sales or Exchanges in Publication 544. E file federal taxes 2012   Loss from abandonment of business or investment property is deductible as a loss. E file federal taxes 2012 The character of the loss depends on the character of the property. E file federal taxes 2012 The amount of deductible capital loss may be limited. E file federal taxes 2012 For more information, see Treatment of Capital Losses in Publication 544. E file federal taxes 2012 You cannot deduct any loss from abandonment of your home or other property held for personal use. E file federal taxes 2012 Example 1—abandonment of personal-use property securing nonrecourse debt. E file federal taxes 2012 In 2009, Timothy purchased a home for $200,000. E file federal taxes 2012 He borrowed the entire purchase price, for which he was not personally liable, and gave the bank a mortgage on the home. E file federal taxes 2012 In 2013, Timothy lost his job and was unable to continue making his mortgage loan payments. E file federal taxes 2012 Because his mortgage loan balance was $185,000 and the FMV of his home was only $150,000, Timothy decided to abandon his home by permanently moving out on August 1, 2013. E file federal taxes 2012 Because Timothy was not personally liable for the debt, the abandonment is treated as a sale or exchange of the home in tax year 2013. E file federal taxes 2012 Timothy's amount realized is $185,000 and his adjusted basis in the home is $200,000. E file federal taxes 2012 Timothy has a $15,000 nondeductible loss in tax year 2013. E file federal taxes 2012 (Had Timothy’s adjusted basis been less than the amount realized, Timothy would have had a gain that he would have to include in gross income. E file federal taxes 2012 ) The bank sells the house at a foreclosure sale in 2014. E file federal taxes 2012 Timothy has neither gain nor loss from the foreclosure sale. E file federal taxes 2012 Because he was not personally liable for the debt, he also has no cancellation of debt income. E file federal taxes 2012 Example 2—abandonment of business or investment property securing nonrecourse debt. E file federal taxes 2012 In 2009, Robert purchased business property for $200,000. E file federal taxes 2012 He borrowed the entire purchase price, for which he was not personally liable, and gave the lender a security interest in the property. E file federal taxes 2012 In 2013, Robert was unable to continue making his loan payments. E file federal taxes 2012 Because his loan balance was $185,000 and the FMV of the property was only $150,000, Robert decided to abandon the property on August 1, 2013. E file federal taxes 2012 Because Robert was not personally liable for the debt, the abandonment is treated as a sale or exchange of the property in tax year 2013. E file federal taxes 2012 Robert's amount realized is $185,000 and his adjusted basis in the property is $180,000 (as a result of $20,000 of depreciation deductions on the property). E file federal taxes 2012 Robert has a $5,000 gain in tax year 2013. E file federal taxes 2012 (Had Robert’s adjusted basis been greater than the amount realized, he would have had a deductible loss. E file federal taxes 2012 ) The lender sells the property at a foreclosure sale in 2014. E file federal taxes 2012 Robert has neither gain nor loss from the foreclosure sale. E file federal taxes 2012 Because he was not personally liable for the debt, he also has no cancellation of debt income. E file federal taxes 2012 Canceled debt. E file federal taxes 2012    If the abandoned property secures a debt for which you are personally liable and the debt is canceled, you will realize ordinary income equal to the canceled debt. E file federal taxes 2012 This income is separate from any amount realized from abandonment of the property. E file federal taxes 2012 You must report this income on your return unless one of the exceptions or exclusions described in chapter 1 applies. E file federal taxes 2012 See chapter 1 for more details. E file federal taxes 2012 Forms 1099-A and 1099-C. E file federal taxes 2012    In most cases, if you abandon real property (such as a home), intangible property, or tangible personal property held (wholly or partly) for use in a trade or business or for investment, that secures a loan and the lender knows the property has been abandoned, the lender should send you Form 1099-A showing information you need to figure your gain or loss from the abandonment. E file federal taxes 2012 Also, if your debt is canceled and the lender must file Form 1099-C, the lender can include the information about the abandonment on that form instead of on Form 1099-A. E file federal taxes 2012 The lender must file Form 1099-C and send you a copy if the amount of debt canceled is $600 or more and the lender is a financial institution, credit union, federal government agency, or any organization that has a significant trade or business of lending money. E file federal taxes 2012 For abandonments of property and debt cancellations occurring in 2013, these forms should be sent to you by January 31, 2014. E file federal taxes 2012 Prev  Up  Next   Home   More Online Publications
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The E File Federal Taxes 2012

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