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Efile 1040x

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Efile 1040x

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

Government entity issuers of tax-exempt bonds affected by the severe storms and tornados occurring in parts of Oklahoma may qualify for additional time to file certain returns related to tax-exempt bonds, qualified tax credit bonds, and specified tax credit bonds.

Following recent disaster declarations for individual assistance issued by the Federal Emergency Management Agency, affected government entities in covered disaster areas in Oklahoma will receive filing and payment relief. 

Affected issuers who are required to file a Form 8038 series information return or a Form 8038-T in connection with an arbitrage payment, with a due date between May 18, 2013 and Sept. 29, 2013, may file such returns and make such payments on or before Sept. 30, 2013.

Affected issuers may also file such returns and make such payments on or before Sept. 30, 2013, if the records necessary to make such filing or payment, the conduit borrower, the bond counsel, or other professional upon whom the issuer relies to make such filing or payment are located in a covered disaster area.

The IRS will abate any late-filing penalty that would otherwise apply. The IRS automatically provides this relief to affected issuers located in covered disaster areas. Issuers need not contact the IRS to get this relief.  However, affected issuers should clearly indicate on the top of the return that such late filing or payment is the result of devastation caused by the severe storms and tornados in Oklahoma.

In addition, an affected issuer required to file a Form 8038 series information return or a Form 8038-T in connection with an arbitrage payment, due between May 18, 2013 and Sept. 29, 2013, may request authority to file a Form 8038 or Form 8038-T after Sept. 30, 2013, by requesting an extension under Revenue Procedures 2002-48 and 2005-40, which provide guidance on how issuers may request extensions of time to file Form 8038 series information returns and waivers of penalty associated with a late arbitrage payment.  Affected issuers should request relief in accordance with these revenue procedures and clearly indicate that such late filing or payment was the result of devastation caused by the severe storms and tornados in Oklahoma.

In addition, a Form 8038-CP authorized to be filed by an affected issuer between May 18, 2013 and Sept. 29, 2013, but filed thereafter, will be immediately processed upon receipt.

At this time, IRS relief for affected issuers applies to the following covered disaster areas in Oklahoma: Cleveland, Lincoln, McClain, Oklahoma and Pottawatomie counties.

Related Items:

IRS Gives Tax Relief to Oklahoma Tornado Victims; Return Filing and Tax Payment Deadlines Extended to Sept 30

Tax Relief for Victims of Severe Storms and Tornadoes in Oklahoma

Revenue Procedure 2007-56

Page Last Reviewed or Updated: 04-Sep-2013

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