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File online tax extension for free Publication 3 - Main Content Table of Contents Gross IncomeForeign Source Income Military Spouses Residency Relief Act (MSRRA) Community Property Form W-2 Codes Adjustments to IncomeArmed Forces Reservists Individual Retirement Arrangements Moving Expenses Combat Zone ExclusionCombat Zone Serving in a Combat Zone Amount of Exclusion Alien StatusResident Aliens Nonresident Aliens Dual-Status Aliens Sale of HomePeriod of suspension. File online tax extension for free Qualified official extended duty. File online tax extension for free ForeclosuresLump Sum Portion of Settlement Payment. File online tax extension for free Interest Payment on Lump Sum Portion of Settlement Payment. File online tax extension for free Lost Equity Portion of Settlement Payment. File online tax extension for free The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. File online tax extension for free Interest Payment on Lost Equity Portion of Settlement Payment. File online tax extension for free Itemized DeductionsEmployee Business Expenses Repayments CreditsFirst-Time Homebuyer Credit Child Tax Credit Earned Income Credit Credit for Excess Social Security Tax Withheld Forgiveness of Decedent's Tax LiabilityCombat Zone Related Forgiveness Terrorist or Military Action Related Forgiveness Claims for Tax Forgiveness Filing ReturnsSame-Sex Marriage Where To File When To File Signing Returns Extension of DeadlinesService That Qualifies for an Extension of Deadline Length of Extension Actions for Which Deadlines Are Extended Deferral of Payment Maximum Rate of Interest How To Get Tax HelpLow Income Taxpayer Clinics Gross Income Members of the Armed Forces receive many different types of pay and allowances. File online tax extension for free Some are included in gross income while others are excluded from gross income. File online tax extension for free Included items (Table 1) are subject to tax and must be reported on your tax return. File online tax extension for free Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. File online tax extension for free For information on the exclusion of pay for service in a combat zone and other tax benefits for combat zone participants, see Combat Zone Exclusion and Extension of Deadlines , later. File online tax extension for free Table 1. File online tax extension for free Included Items These items are included in gross income, unless the pay is for service in a combat zone. File online tax extension for free Basic pay • Active duty   Bonus pay • Career status   • Attendance at a designated service school     • Enlistment  • Officer   • Back wages     • Overseas extension   • CONUS COLA       • Reenlistment   • Drills         • Reserve training         • Training duty   Other pay  • Accrued leave          • High deployment per diem Special • Aviation career incentives      • Personal money allowances paid to pay • Career sea     high-ranking officers   • Diving duty      • Student loan repayment from programs   • Foreign duty (outside the 48 contiguous     such as the Department of Defense   states and the District of Columbia)     Educational Loan Repayment Program   • Foreign language proficiency     when year's service (requirement) is not   • Hardship duty     attributable to a combat zone   • Hostile fire or imminent danger         • Medical and dental officers   Incentive pay  • Submarine   • Nuclear-qualified officers      • Flight   • Optometry      • Hazardous duty   • Pharmacy      • High altitude/Low Opening (HALO)   • Special compensation for assistance with activities of daily living (SCAADL)         • Special duty assignment pay         • Veterinarian         • Voluntary Separation Incentive       Basic allowance for housing (BAH). File online tax extension for free   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. File online tax extension for free Table 2. File online tax extension for free Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. File online tax extension for free There is no exclusion for the personal use of a government-provided vehicle. File online tax extension for free Combat  zone pay • Compensation for active service while in a combat zone Note: Limited amount for officers     • Housing and cost-of-living allowances abroad paid by the U. File online tax extension for free S. File online tax extension for free Government or by a foreign government         • OHA (Overseas Housing Allowance)                     Other pay • Defense counseling         • Disability, including payments received for injuries incurred as a direct result of a terrorist or military action         • Group-term life insurance   Moving • Dislocation   • Professional education   allowances • Military base realignment and   • ROTC educational and subsistence     closure benefit    allowances     (the exclusion is limited as   • State bonus pay for service in a     described above)   combat zone     • Move-in housing   • Survivor and retirement protection     • Moving household and   plan premiums     personal items   • Uniform allowances     • Moving trailers or mobile homes   • Uniforms furnished to enlisted     • Storage   personnel     • Temporary lodging and         temporary lodging expenses                 Travel • Annual round trip for dependent Death • Burial services   allowances students allowances • Death gratuity payments to     • Leave between consecutive   eligible survivors     overseas tours   • Travel of dependents to burial site     • Reassignment in a dependent         restricted status Family • Certain educational expenses for     • Transportation for you or your allowances dependents     dependents during ship overhaul   • Emergencies     or inactivation   • Evacuation to a place of safety     • Per diem   • Separation             In-kind military • Dependent-care assistance program Living • BAH (Basic Allowance for Housing)   benefits • Legal assistance allowances • BAS (Basic Allowance for Subsistence)     • Medical/dental care         • Commissary/exchange discounts         • Space-available travel on government aircraft           Death gratuity. File online tax extension for free   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. File online tax extension for free Differential wage payments. File online tax extension for free   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and that represent all or a portion of the wages the individual would have received from the employer if the individual was performing services for the employer. File online tax extension for free These amounts are taxable and cannot be excluded as combat pay. File online tax extension for free Military base realignment and closure benefit. File online tax extension for free   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. File online tax extension for free However, the excludable amount cannot be more than the maximum amount described in subsection (c) of 42 USC 3374 as in effect on November 6, 2009. File online tax extension for free Any part of the payment that is more than this limit is included in gross income. File online tax extension for free For more information about the HAP, see http://hap. File online tax extension for free usace. File online tax extension for free army. File online tax extension for free mil/Overview. File online tax extension for free html. File online tax extension for free Qualified reservist distribution (QRD). File online tax extension for free   A QRD is a distribution to an individual of all or part of the individual's balance in a cafeteria plan or health flexible spending arrangement if: The individual was a reservist who was ordered or called to active duty for more than 179 days or for an indefinite period, and The distribution is made no sooner than the date the reservist was ordered or called to active duty and no later than the last day reimbursements could otherwise be made under the arrangement for the plan year which includes the date of the order or the call to duty. File online tax extension for free A QRD is included in gross income and is subject to employment taxes. File online tax extension for free The employer must include the QRD (reduced by after-tax contributions to the health flexible spending arrangement) as wages on Form W-2, Wage and Tax Statement. File online tax extension for free Thrift Savings Plan (TSP) distributions. File online tax extension for free   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. File online tax extension for free   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. File online tax extension for free However, the earnings on the tax-exempt portion of the distribution are taxable. File online tax extension for free The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. File online tax extension for free Roth Thrift Savings Plan (TSP) balance. File online tax extension for free   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. File online tax extension for free Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. File online tax extension for free Qualified distributions from a Roth TSP are not included in your income. File online tax extension for free For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. File online tax extension for free S. File online tax extension for free Civil Service Retirement Benefits. File online tax extension for free State bonus payments. File online tax extension for free   Bonus payments made by a state (or a political subdivision thereof) to a member or former member of the uniformed services of the United States or to a dependent of such member are considered combat pay (and therefore may not be taxable) if the payments are made only because of the member's service in a combat zone. File online tax extension for free See Combat Zone , later, for a list of designated combat zones. File online tax extension for free Foreign Source Income If you are a U. File online tax extension for free S. File online tax extension for free citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. File online tax extension for free S. File online tax extension for free law allows you to exclude) on your tax return. File online tax extension for free This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2 or a Form 1099. File online tax extension for free This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). File online tax extension for free Certain taxpayers can exclude income earned in foreign countries. File online tax extension for free For 2013, this exclusion amount can be as much as $97,600. File online tax extension for free However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. File online tax extension for free S. File online tax extension for free Government. File online tax extension for free Employees of the U. File online tax extension for free S. File online tax extension for free Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. File online tax extension for free Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. File online tax extension for free For more information on the exclusion, see Publication 54. File online tax extension for free Residents of American Samoa may be able to exclude income from American Samoa. File online tax extension for free This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. File online tax extension for free S. File online tax extension for free Government. File online tax extension for free If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. File online tax extension for free S. File online tax extension for free Possessions. File online tax extension for free Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. File online tax extension for free S. File online tax extension for free military servicemember and your domicile is the same as the servicemember's, you can choose to keep your prior residence or domicile for tax purposes when you accompany the servicemember spouse, who is relocating under military orders to a new duty station in one of the 50 states, the District of Columbia, or a U. File online tax extension for free S. File online tax extension for free possession. File online tax extension for free See Publication 570 for more information. File online tax extension for free Domicile. File online tax extension for free   Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. File online tax extension for free It is not always where you presently live. File online tax extension for free Community Property The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. File online tax extension for free The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File online tax extension for free Marital status. File online tax extension for free   Community property rules apply to married persons whose domicile during the tax year was in a community property state. File online tax extension for free The rules may affect your tax liability if you file separate returns or are divorced during the year. File online tax extension for free Nevada, Washington, and California domestic partners. File online tax extension for free   A registered domestic partner in Nevada, Washington, or California generally must report half the combined income of the individual and his or her domestic partner. File online tax extension for free See Form 8958 and Publication 555, Community Property. File online tax extension for free Nature of the payment. File online tax extension for free   Active duty military pay is subject to community property laws. File online tax extension for free Armed Forces retired or retainer pay may be subject to community property laws. File online tax extension for free   For more information on community property laws, see Publication 555. File online tax extension for free Form W-2 Codes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. File online tax extension for free Form W-2 also shows other amounts that you may find important in box 12. File online tax extension for free The amounts shown in box 12 are generally preceded by a code. File online tax extension for free A list of codes used in box 12 is shown, next. File online tax extension for free Form W-2 Reference Guide for Box 12 Codes A Uncollected social security or RRTA J Nontaxable sick pay T Adoption benefits   tax on tips             K 20% excise tax on excess golden V Income from exercise of B Uncollected Medicare tax on tips   parachute payments   nonstatutory stock option(s)             C Taxable cost of group-term life L Substantiated employee business W Employer contributions (including   insurance over $50,000   expense reimbursements   employee contributions through a           cafeteria plan) to an employee's D Elective deferrals under a section M Uncollected social security or RRTA   health savings account (HSA)   401(k) cash or deferred arrangement   tax on taxable cost of group-term life       plan (including a SIMPLE 401(k)   insurance over $50,000 (former Y Deferrals under a section 409A   arrangement)   employees only)   nonqualified deferred           compensation plan E Elective deferrals under a section N Uncollected Medicare tax on taxable       403(b) salary reduction agreement   cost of group-term life insurance Z Income under section 409A on a       over $50,000 (former employees only)   nonqualified deferred F Elective deferrals under a section       compensation plan   408(k)(6) salary reduction SEP P Excludable moving expense           reimbursements paid directly to AA Designated Roth contributions G Elective deferrals and employer   employee   under a section 401(k) plan   contributions (including nonelective           deferrals) to a section 457(b) Q Nontaxable combat pay BB Designated Roth contributions   deferred compensation plan       under a section 403(b) plan     R Employer contributions to an Archer     H Elective deferrals to a section   MSA DD Cost of employer-sponsored   501(c)(18)(D) tax-exempt       health coverage   organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE  EE  Designated Roth contributions under a governmental section 457(b) plan  Note. File online tax extension for free For more information on these codes, see your Form(s) W-2. File online tax extension for free Adjustments to Income Adjusted gross income is your total income minus certain adjustments. File online tax extension for free The following adjustments are of particular interest to members of the Armed Forces. File online tax extension for free Armed Forces Reservists If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U. File online tax extension for free S. File online tax extension for free Individual Income Tax Return, rather than as a miscellaneous itemized deduction. File online tax extension for free Include all unreimbursed expenses from the time you leave home until the time you return home. File online tax extension for free The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. File online tax extension for free For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. File online tax extension for free Member of a reserve component. File online tax extension for free   You are a member of a reserve component of the Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. File online tax extension for free How to report. File online tax extension for free   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. File online tax extension for free Then enter on Form 1040, line 24, the part of your expenses, up to the federal rate, included on Form 2106, line 10, or Form 2106-EZ, line 6, that is for reserve-related travel more than 100 miles from your home. File online tax extension for free Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. File online tax extension for free Example. File online tax extension for free Captain Harris, a member of the Army Reserve, traveled to a location 220 miles from his home to perform his work in the reserves in April 2013. File online tax extension for free He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. File online tax extension for free 5 cents per mile), $300 for meals, and $1,000 for lodging. File online tax extension for free He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. File online tax extension for free Only 50% of his meal expenses are deductible. File online tax extension for free He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. File online tax extension for free He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. File online tax extension for free He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. File online tax extension for free Individual Retirement Arrangements Generally, you can deduct the lesser of the contributions to your traditional individual retirement arrangement (IRA) for the year or the general limit (or spousal IRA limit, if applicable). File online tax extension for free However, if you or your spouse was covered by an employer-maintained retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. File online tax extension for free The Form W-2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. File online tax extension for free The “Retirement plan” box should have a mark in it if you were covered. File online tax extension for free For purposes of a deduction for contributions to a traditional IRA, Armed Forces members (including reservists on active duty for more than 90 days during the year) are considered covered by an employer-maintained retirement plan. File online tax extension for free Individuals serving in the U. File online tax extension for free S. File online tax extension for free Armed Forces or in support of the U. File online tax extension for free S. File online tax extension for free Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. File online tax extension for free For more information on this extension of deadline provision, see Extension of Deadlines , later. File online tax extension for free For more information on IRAs, see Publication 590. File online tax extension for free Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. File online tax extension for free This means that even though you do not have to include the combat pay in your gross income, you do include it in your compensation when figuring the limits on contributions and deductions of contributions to IRAs. File online tax extension for free Qualified Reservist Distributions A qualified reservist distribution is defined below. File online tax extension for free It is not subject to the 10% additional tax on early distributions from certain retirement plans. File online tax extension for free Definition. File online tax extension for free   A distribution you receive is a qualified reservist distribution if the following requirements are met. File online tax extension for free You were ordered or called to active duty after September 11, 2001. File online tax extension for free You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component (see Member of a reserve component , earlier, under Armed Forces Reservists. File online tax extension for free ) The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. File online tax extension for free The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. File online tax extension for free Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. File online tax extension for free You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. File online tax extension for free You make these repayment contributions to an IRA, even if you received the qualified reservist distribution from a section 401(k) or 403(b) plan or a similar arrangement. File online tax extension for free Limit. File online tax extension for free   Your qualified reservist repayments cannot be more than your qualified reservist distributions. File online tax extension for free When repayment contributions can be made. File online tax extension for free   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. File online tax extension for free No deduction. File online tax extension for free   You cannot deduct qualified reservist repayments. File online tax extension for free Figuring your IRA deduction. File online tax extension for free   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. File online tax extension for free Reporting the repayment. File online tax extension for free   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. File online tax extension for free Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. File online tax extension for free However, if you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet these tests. File online tax extension for free You can deduct your unreimbursed moving expenses on Form 3903. File online tax extension for free Permanent change of station. File online tax extension for free   A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. File online tax extension for free The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. File online tax extension for free Spouse and dependents. File online tax extension for free   If you are the spouse or dependent of a member of the Armed Forces who deserts, is imprisoned, or dies, a permanent change of station for you includes a move to: The member's place of enlistment or induction, Your, or the member's, home of record, or A nearer point in the United States. File online tax extension for free   If the military moves you to or from a different location than the member, the moves are treated as a single move to your new main job location. File online tax extension for free Services or reimbursements provided by the government. File online tax extension for free   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. File online tax extension for free Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. File online tax extension for free   Generally, if the total reimbursements or allowances that you receive from the government because of the move are more than your actual moving expenses, the excess is included in your wages on Form W-2. File online tax extension for free However, if any reimbursements or allowances (other than dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on Form W-2, the excess still must be included in gross income on Form 1040, line 7. File online tax extension for free   Use Form 3903 to deduct qualified expenses that exceed your reimbursements and allowances (including dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances that are excluded from gross income). File online tax extension for free   If you must relocate and your spouse and dependents move to or from a different location, do not include in income reimbursements, allowances, or the value of moving and storage services provided by the government to move you and your spouse and dependents to and from the separate locations. File online tax extension for free   Do not deduct any expenses for moving services that were provided by the government. File online tax extension for free Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. File online tax extension for free Deductible Moving Expenses If you move because of a permanent change of station, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. File online tax extension for free You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. File online tax extension for free Moving household goods and personal effects. File online tax extension for free   You can deduct the expenses of moving your household goods and personal effects, including expenses for hauling a trailer, packing, crating, in-transit storage, and insurance. File online tax extension for free You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. File online tax extension for free Storing and insuring household goods and personal effects. File online tax extension for free   You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days after the day these goods and effects are moved from your former home and before they are delivered to your new home. File online tax extension for free Travel. File online tax extension for free   You can deduct the expenses of traveling (including lodging but not meals) from your old home to your new home, including car expenses and air fare. File online tax extension for free You can deduct as car expenses either: Your actual out-of-pocket expenses such as gas and oil, or The standard mileage rate of 24 cents a mile. File online tax extension for free   You can add parking fees and tolls to the amount claimed under either method. File online tax extension for free You cannot deduct any expenses for meals. File online tax extension for free You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. File online tax extension for free Member of your household. File online tax extension for free   A member of your household is anyone who has both your former home and your new home as his or her main home. File online tax extension for free It does not include a tenant or employee unless you can claim that person as a dependent. File online tax extension for free Foreign Moves A foreign move is a move from the United States or its possessions to a foreign country or from one foreign country to another foreign country. File online tax extension for free A move from a foreign country to the United States or its possessions is not a foreign move. File online tax extension for free For a foreign move, the deductible moving expenses described earlier are expanded to include the reasonable expenses of: Moving your household goods and personal effects to and from storage, and Storing these items for part or all of the time the new job location remains your main job location. File online tax extension for free The new job location must be outside the United States. File online tax extension for free Reporting Moving Expenses Figure moving expense deductions on Form 3903. File online tax extension for free Carry the deduction from Form 3903 to Form 1040, line 26. File online tax extension for free For more information, see Publication 521 and Form 3903. File online tax extension for free Combat Zone Exclusion If you are a member of the U. File online tax extension for free S. File online tax extension for free Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. File online tax extension for free This pay is generally referred to as “combat pay. File online tax extension for free ” You do not actually need to show the exclusion on your tax return because income that qualifies for the combat zone exclusion is not included in the wages reported on your Form W-2. File online tax extension for free (See Form W-2 , later. File online tax extension for free ) The month for which you receive the pay must be a month in which you either served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. File online tax extension for free You do not have to receive the excluded pay while you are in a combat zone, are hospitalized, or in the same year you served in a combat zone. File online tax extension for free If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. File online tax extension for free (Other officer personnel are discussed under Amount of Exclusion , later. File online tax extension for free ) Active duty pay earned in any month you served in a combat zone. File online tax extension for free Imminent danger/hostile fire pay. File online tax extension for free A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. File online tax extension for free Pay for accrued leave earned in any month you served in a combat zone. File online tax extension for free The Department of Defense must determine that the unused leave was earned during that period. File online tax extension for free Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. File online tax extension for free The pay must be earned in a month you served in a combat zone. File online tax extension for free Awards for suggestions, inventions, or scientific achievements you are entitled to because of a submission you made in a month you served in a combat zone. File online tax extension for free Student loan repayments. File online tax extension for free If the entire year of service required to earn the repayment was performed in a combat zone, the entire repayment made because of that year of service is excluded. File online tax extension for free If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. File online tax extension for free For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. File online tax extension for free Retirement pay and pensions do not qualify for the combat zone exclusion. File online tax extension for free Partial (month) service. File online tax extension for free   If you serve in a combat zone for any part of one or more days during a particular month, you are entitled to an exclusion for that entire month. File online tax extension for free Form W-2. File online tax extension for free   The wages shown in box 1 of your 2013 Form W-2 should not include military pay excluded from your income under the combat zone exclusion provisions. File online tax extension for free If it does, you will need to get a corrected Form W-2 from your finance office. File online tax extension for free   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. File online tax extension for free Combat Zone A combat zone is any area the President of the United States designates by Executive Order as an area in which the U. File online tax extension for free S. File online tax extension for free Armed Forces are engaging or have engaged in combat. File online tax extension for free An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. File online tax extension for free Afghanistan area. File online tax extension for free   By Executive Order No. File online tax extension for free 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. File online tax extension for free On December 14, 2001, the following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Afghanistan combat zone. File online tax extension for free Djibouti. File online tax extension for free Jordan. File online tax extension for free Kyrgyzstan. File online tax extension for free Pakistan. File online tax extension for free Somalia. File online tax extension for free Syria. File online tax extension for free Tajikistan. File online tax extension for free Uzbekistan. File online tax extension for free Yemen. File online tax extension for free The Philippines. File online tax extension for free  Note. File online tax extension for free For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. File online tax extension for free The Kosovo area. File online tax extension for free   By Executive Order No. File online tax extension for free 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. File online tax extension for free Federal Republic of Yugoslavia (Serbia/Montenegro). File online tax extension for free Albania. File online tax extension for free Kosovo. File online tax extension for free The Adriatic Sea. File online tax extension for free The Ionian Sea—north of the 39th parallel. File online tax extension for free Note. File online tax extension for free The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed. File online tax extension for free Arabian peninsula. File online tax extension for free   By Executive Order No. File online tax extension for free 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. File online tax extension for free The Persian Gulf. File online tax extension for free The Red Sea. File online tax extension for free The Gulf of Oman. File online tax extension for free The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. File online tax extension for free The Gulf of Aden. File online tax extension for free The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. File online tax extension for free Jordan which is in direct support of the Arabian Peninsula. File online tax extension for free Serving in a Combat Zone You are considered to be serving in a combat zone if you are either assigned on official temporary duty to a combat zone or you qualify for hostile fire/imminent danger pay while in a combat zone. File online tax extension for free Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. File online tax extension for free If, as a result of serving in a combat zone, a person becomes a prisoner of war or is missing in action, that person is considered to be serving in the combat zone so long as he or she keeps that status for military pay purposes. File online tax extension for free Hospitalized While Serving in a Combat Zone If you are hospitalized while serving in a combat zone, the wound, disease, or injury causing the hospitalization will be presumed to have been incurred while serving in the combat zone unless there is clear evidence to the contrary. File online tax extension for free Example. File online tax extension for free You are hospitalized for a specific disease in a combat zone where you have been serving for 3 weeks, and the disease for which you are hospitalized has an incubation period of 2 to 4 weeks. File online tax extension for free The disease is presumed to have been incurred while you were serving in the combat zone. File online tax extension for free On the other hand, if the incubation period of the disease is 1 year, the disease would not have been incurred while you were serving in the combat zone. File online tax extension for free Hospitalized After Leaving a Combat Zone In some cases, the wound, disease, or injury may have been incurred while you were serving in the combat zone, even though you were not hospitalized until after you left. File online tax extension for free In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. File online tax extension for free Example. File online tax extension for free You were hospitalized for a specific disease 3 weeks after you left the combat zone. File online tax extension for free The incubation period of the disease is from 2 to 4 weeks. File online tax extension for free The disease is presumed to have been incurred while serving in the combat zone. File online tax extension for free Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. File online tax extension for free Presence in a combat zone while on leave from a duty station located outside the combat zone. File online tax extension for free Passage over or through a combat zone during a trip between two points that are outside a combat zone. File online tax extension for free Presence in a combat zone solely for your personal convenience. File online tax extension for free Service Outside Combat Zone Considered Service in Combat Zone Military service outside a combat zone is considered to be performed in a combat zone if: The Department of Defense designates that the service is in direct support of military operations in the combat zone, and The service qualifies you for special military pay for duty subject to hostile fire or imminent danger. File online tax extension for free Military pay received for this service will qualify for the combat zone exclusion if all of the requirements (other than service in a combat zone) are met and the pay is verifiable by reference to military pay records. File online tax extension for free Amount of Exclusion If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone during any part of a month, you can exclude all of your military pay for that month. File online tax extension for free It should not be included in the wages reported on your Form W-2. File online tax extension for free You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. File online tax extension for free If you are hospitalized, you cannot exclude any military pay received for any month of service that begins more than 2 years after the end of combat activities in the combat zone. File online tax extension for free Your hospitalization does not have to be in the combat zone. File online tax extension for free If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. File online tax extension for free However, the amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. File online tax extension for free Alien Status For tax purposes, an alien is an individual who is not a U. File online tax extension for free S. File online tax extension for free citizen. File online tax extension for free An alien is in one of three categories: resident, nonresident, or dual-status. File online tax extension for free Placement in the correct category is crucial in determining what income to report and what forms to file. File online tax extension for free Under peacetime enlistment rules, you generally cannot enlist in the Armed Forces unless you are a citizen or have been legally admitted to the United States for permanent residence. File online tax extension for free If you are an alien enlistee in the Armed Forces, you are probably a resident alien. File online tax extension for free If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. File online tax extension for free Other aliens who are in the United States only because of military assignments and who have a home outside the United States are nonresident aliens. File online tax extension for free Guam and Puerto Rico have special rules. File online tax extension for free Residents of those areas should contact their taxing authority with their questions. File online tax extension for free Most members of the Armed Forces are U. File online tax extension for free S. File online tax extension for free citizens or resident aliens. File online tax extension for free However, if you have questions about your alien status or the alien status of your dependents or spouse, you should read the information in the following paragraphs and see Publication 519. File online tax extension for free Resident Aliens You are considered a resident alien of the United States for tax purposes if you meet either the “green card test” or the “substantial presence test” for the calendar year (January 1–December 31). File online tax extension for free If you meet the substantial presence test for 2014, you did not meet either the green card test or the substantial presence test for 2012 or 2013, and you did not choose to be treated as a resident for part of 2012, you may be able to choose to be treated as a U. File online tax extension for free S. File online tax extension for free resident for part of 2013. File online tax extension for free See First-Year Choice in Publication 519. File online tax extension for free These tests are explained in Publication 519. File online tax extension for free Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. File online tax extension for free S. File online tax extension for free citizens. File online tax extension for free Treating nonresident alien spouse as resident alien. File online tax extension for free   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. File online tax extension for free One spouse is a U. File online tax extension for free S. File online tax extension for free citizen or resident alien at the end of the tax year. File online tax extension for free That spouse is married to the nonresident alien at the end of the tax year. File online tax extension for free You both choose to treat the nonresident alien spouse as a resident alien. File online tax extension for free Making the choice. File online tax extension for free   Both you and your spouse must sign a statement and attach it to your joint return for the first tax year for which the choice applies. File online tax extension for free Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. File online tax extension for free S. File online tax extension for free citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. File online tax extension for free S. File online tax extension for free residents for the entire tax year, and The name, address, and taxpayer identification number (social security number or individual taxpayer identification number) of each spouse. File online tax extension for free If the nonresident alien spouse is not eligible to get a social security number, he or she should file Form W-7, Application for IRS Individual Taxpayer Identification Number. File online tax extension for free    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. File online tax extension for free S. File online tax extension for free tax. File online tax extension for free If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. File online tax extension for free Ending the choice. File online tax extension for free   Once you make this choice, it applies to all later years unless one of the following situations occurs. File online tax extension for free You or your spouse revokes the choice. File online tax extension for free You or your spouse dies. File online tax extension for free You and your spouse become legally separated under a decree of divorce or separate maintenance. File online tax extension for free The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. File online tax extension for free For specific details on these situations, see Publication 519. File online tax extension for free   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. File online tax extension for free Choice not made. File online tax extension for free   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. File online tax extension for free You can file as married filing separately, or head of household if you qualify. File online tax extension for free You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. File online tax extension for free S. File online tax extension for free tax purposes and is not another taxpayer's dependent. File online tax extension for free The nonresident alien spouse generally does not have to file a federal income tax return if he or she had no income from sources in the United States. File online tax extension for free If a return has to be filed, see the next discussion. File online tax extension for free The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. File online tax extension for free Nonresident Aliens If you are an alien who does not meet the requirements discussed earlier to be a resident alien, you are a nonresident alien. File online tax extension for free If you are required to file a federal tax return, you must file either Form 1040NR, U. File online tax extension for free S. File online tax extension for free Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. File online tax extension for free S. File online tax extension for free Income Tax Return for Certain Nonresident Aliens With No Dependents. File online tax extension for free See the form instructions for information on who must file and filing status. File online tax extension for free If you are a nonresident alien, you generally must pay tax on income from sources in the United States. File online tax extension for free Your income from conducting a trade or business in the United States is taxed at graduated U. File online tax extension for free S. File online tax extension for free tax rates. File online tax extension for free Other income from U. File online tax extension for free S. File online tax extension for free sources is taxed at a flat 30% (or lower treaty) rate. File online tax extension for free For example, dividends from a U. File online tax extension for free S. File online tax extension for free corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. File online tax extension for free Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. File online tax extension for free This usually occurs in the year you arrive in or depart from the United States. File online tax extension for free If you are a dual-status alien, you are taxed on income from all sources for the part of the year you are a resident alien. File online tax extension for free Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. File online tax extension for free Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. File online tax extension for free Usually, your main home is the one you live in most of the time. File online tax extension for free It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. File online tax extension for free You generally can exclude up to $250,000 of gain ($500,000, in most cases, if married filing a joint return) realized on the sale or exchange of a main home in 2013. File online tax extension for free The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. File online tax extension for free To be eligible, during the 5-year period ending on the date of the sale, you must have owned the home for at least 2 years (the ownership test), and lived in the home as your main home for at least 2 years (the use test). File online tax extension for free Exception to ownership and use tests. File online tax extension for free   You can exclude gain, but the maximum amount of gain you can exclude will be reduced if you do not meet the ownership and use tests due to a move to a new permanent duty station. File online tax extension for free 5-year test period suspended. File online tax extension for free   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty as a member of the Armed Forces. File online tax extension for free This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. File online tax extension for free Example. File online tax extension for free David bought and moved into a home in 2005. File online tax extension for free He lived in it as his main home for 2½ years. File online tax extension for free For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. File online tax extension for free He then sold the home at a gain in 2013. File online tax extension for free To meet the use test, David chooses to suspend the 5-year test period for the 6 years he was on qualifying official extended duty. File online tax extension for free This means he can disregard those 6 years. File online tax extension for free Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. File online tax extension for free He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. File online tax extension for free Period of suspension. File online tax extension for free   The period of suspension cannot last more than 10 years. File online tax extension for free You cannot suspend the 5-year period for more than one property at a time. File online tax extension for free You can revoke your choice to suspend the 5-year period at any time. File online tax extension for free Qualified official extended duty. File online tax extension for free   You are on qualified official extended duty if you serve on extended duty either: At a duty station at least 50 miles from your main home, or While you live in Government quarters under Government orders. File online tax extension for free   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. File online tax extension for free Property used for rental or business. File online tax extension for free   You may be able to exclude your gain from the sale of a home that you have used as a rental property or for business. File online tax extension for free However, you must meet the ownership and use tests discussed in Publication 523. File online tax extension for free Nonqualified use. File online tax extension for free   If the sale of your main home results in a gain that is allocated to one or more period(s) of nonqualified use, you cannot exclude that gain from your income. File online tax extension for free   Nonqualified use means any period after 2008 when neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions. File online tax extension for free For example, a period of nonqualified use does not include any period (not to exceed a total of 10 years) during which you or your spouse is serving on qualified official extended duty. File online tax extension for free Loss. File online tax extension for free   You cannot deduct a loss from the sale of your main home. File online tax extension for free More information. File online tax extension for free   For more information, see Publication 523. File online tax extension for free Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. File online tax extension for free Payments made for violations of the Service Members Civil Relief Act (SCRA). File online tax extension for free   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. File online tax extension for free Generally, you must include settlement payments in income. File online tax extension for free However, the tax treatment of settlement payments will depend on the facts and circumstances. File online tax extension for free Lump Sum Portion of Settlement Payment. File online tax extension for free    Generally, you must include the lump sum payment in gross income. File online tax extension for free In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. File online tax extension for free For example, you may qualify to exclude part or all of the payment from gross income if you can show that the payment was made to reimburse specific nondeductible expenses (such as living expenses) you incurred because of the SCRA violation. File online tax extension for free Interest Payment on Lump Sum Portion of Settlement Payment. File online tax extension for free    You must include any interest on the lump sum portion of your settlement payment in your income. File online tax extension for free Lost Equity Portion of Settlement Payment. File online tax extension for free    If you lost your main home in foreclosure, you should treat the lost equity payment as an additional amount you received on the foreclosure of the home. File online tax extension for free You will have a gain on the foreclosure only if the sum of the lost equity payment and the value of the main home at foreclosure is more than what you paid for the home. File online tax extension for free In many cases, this gain may be excluded from income. File online tax extension for free For more information on the rules for excluding all or part of any gain from the sale (including a foreclosure) of a main home, see Pub. File online tax extension for free 523, Selling Your Home. File online tax extension for free The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. File online tax extension for free    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. File online tax extension for free 544, Sales and Other Dispositions of Assets. File online tax extension for free Interest Payment on Lost Equity Portion of Settlement Payment. File online tax extension for free    You must include any interest on the lost equity portion of your settlement payment in your income. File online tax extension for free Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. File online tax extension for free For information on the standard deduction, see Publication 501. File online tax extension for free Itemized deductions are figured on Schedule A (Form 1040). File online tax extension for free This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. File online tax extension for free For information on other itemized deductions, see the publications listed below. File online tax extension for free Publication 502, Medical and Dental Expenses. File online tax extension for free Publication 526, Charitable Contributions. File online tax extension for free Publication 547, Casualties, Disasters, and Thefts. File online tax extension for free Publication 550, Investment Income and Expenses. File online tax extension for free You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. File online tax extension for free For information on deductions that are not subject to the 2% limit, see Publication 529. File online tax extension for free Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. File online tax extension for free Certain employee business expenses are deductible as adjustments to income. File online tax extension for free For information on many employee business expenses, see Publication 463. File online tax extension for free Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. File online tax extension for free You do not have to file Form 2106 or Form 2106-EZ if you are claiming only unreimbursed expenses for uniforms, professional society dues, and work-related educational expenses (all discussed later). File online tax extension for free You can deduct these expenses directly on Schedule A (Form 1040). File online tax extension for free Reimbursement. File online tax extension for free   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. File online tax extension for free Your reimbursed expenses are not deductible. File online tax extension for free   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. File online tax extension for free You must file Form 2106 to report these expenses. File online tax extension for free   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. File online tax extension for free You are an employee deducting expenses related to your job. File online tax extension for free You were not reimbursed by your employer for your expenses. File online tax extension for free (Amounts included in box 1 of Form W-2 are not considered reimbursements. File online tax extension for free ) If you claim car expenses, you use the standard mileage rate. File online tax extension for free    For 2013, the standard mileage rate is 56. File online tax extension for free 5 cents a mile for all business miles driven. File online tax extension for free This rate is adjusted periodically. File online tax extension for free Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. File online tax extension for free If you are a member of the U. File online tax extension for free S. File online tax extension for free Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. File online tax extension for free You cannot deduct your expenses for meals and lodging while at your permanent duty station. File online tax extension for free You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. File online tax extension for free A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a home aboard ship for travel expense purposes. File online tax extension for free To be deductible, your travel expenses must be work related. File online tax extension for free You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. File online tax extension for free Away from home. File online tax extension for free   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. File online tax extension for free You are away from home if you are away from your permanent duty station substantially longer than an ordinary day's work and you need to get sleep or rest to meet the demands of your work while away from home. File online tax extension for free   Examples of deductible travel expenses include: Expenses for business-related meals (generally limited to 50% of your unreimbursed cost), lodging, taxicabs, business telephone calls, tips, laundry, and dry cleaning while you are away from home on temporary duty or temporary additional duty, and Expenses of carrying out official business while on “No Cost” orders. File online tax extension for free    You cannot deduct any expenses for travel away from home if the temporary assignment in a single location is realistically expected to last (and does in fact last) for more than 1 year. File online tax extension for free This rule may not apply if you are participating in a federal crime investigation or prosecution. File online tax extension for free For more information, see Publication 463 and the Form 2106 instructions. File online tax extension for free Transportation Expenses These expenses include the ordinary and necessary costs of: Getting from one workplace to another when you are not away from home, Going to a business meeting away from your regular workplace, and Getting from your home to a temporary workplace when you have a regular place of work. File online tax extension for free These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. File online tax extension for free Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. File online tax extension for free However, if you use your car while traveling away from home overnight, see the rules in chapter 4 of Publication 463 to figure your car expense deduction. File online tax extension for free If you must go from one workplace to another while on duty (for example, as a courier or to attend meetings) without being away from home, your unreimbursed transportation expenses are deductible. File online tax extension for free However, the expenses of getting to and from your regular place of work (commuting) are not deductible. File online tax extension for free Temporary work location. File online tax extension for free   If you have one or more regular places of business away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location. File online tax extension for free   Generally, if your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary. File online tax extension for free   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. File online tax extension for free If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. File online tax extension for free    If you do not have a regular place of business, but you ordinarily work in the metropolitan area where you live, you can deduct daily transportation expenses between your home and a temporary work site outside your metropolitan area. File online tax extension for free However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. File online tax extension for free These are nondeductible commuting costs. File online tax extension for free Armed Forces reservists. File online tax extension for free   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. File online tax extension for free You can deduct the expense of getting from one workplace to the other. File online tax extension for free You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. File online tax extension for free In this case, your transportation generally is a nondeductible commuting expense. File online tax extension for free However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. File online tax extension for free   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. File online tax extension for free If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. File online tax extension for free See Armed Forces Reservists under Adjustments to Income, earlier. File online tax extension for free Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. File online tax extension for free Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. File online tax extension for free If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive. File online tax extension for free Unreimbursed expenses for the cost and upkeep of the following articles are deductible. File online tax extension for free Military battle dress uniforms and utility uniforms that you cannot wear when off duty. File online tax extension for free Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. File online tax extension for free Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. File online tax extension for free Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. File online tax extension for free However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. File online tax extension for free Example. File online tax extension for free Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. File online tax extension for free Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. File online tax extension for free This is education that meets at least one of the following two tests. File online tax extension for free The education is required by your employer or the law to keep your present salary, status, or job. File online tax extension for free The required education must serve a bona fide business purpose of your employer. File online tax extension for free The education maintains or improves skills needed in your present work. File online tax extension for free However, even if the education meets one or both of the above tests, it is not qualifying education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. File online tax extension for free You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. File online tax extension for free Example 1. File online tax extension for free Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. File online tax extension for free She took an advanced finance course. File online tax extension for free She already meets the minimum qualifications for her job. File online tax extension for free By taking the course, she is improving skills in her current position. File online tax extension for free The course does not qualify her for a new trade or business. File online tax extension for free She can deduct educational expenses that are more than the educational allowance she received. File online tax extension for free Example 2. File online tax extension for free Major Williams worked in the military base legal office as a legal intern. File online tax extension for free He was placed in excess leave status by his employer to attend law school. File online tax extension for free He paid all his educational expenses and was not reimbursed. File online tax extension for free After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. File online tax extension for free His educational expenses are not deductible because the law degree qualified him for a new trade or business, even though the education maintained and improved his skills in his work. File online tax extension for free Travel to obtain education. File online tax extension for free   If your work-related education qualifies, you can deduct the costs of travel, including meals (subject to the 50% limit), and lodging, if the main purpose of the trip is to obtain the education. File online tax extension for free   You cannot deduct the cost of travel that is itself a form of education, even if it is directly related to your duties in your work or business. File online tax extension for free Transportation for education. File online tax extension for free   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. File online tax extension for free However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. File online tax extension for free Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. File online tax extension for free   If you need more information on educational expenses, see Publication 970. File online tax extension for free Repayments If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. File online tax extension for free Repayment of $3,000 or less. File online tax extension for free   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. File online tax extension for free If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. File online tax extension for free Repayment over $3,000. File online tax extension for free   If the amount you repaid was more than $3,000, see Repayments in Publication 525. File online tax extension for free Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. File online tax extension for free This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. File online tax extension for free For information on other credits, see your tax form instructions. File online tax extension for free First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. File online tax extension for free In 2011, this credit had already expired for most taxpayers, however, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011. File online tax extension for free If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. File online tax extension for free If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. File online tax extension for free If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. File online tax extension for free For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. File online tax extension for free Child Tax Credit The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. File online tax extension for free The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. File online tax extension for free The child tax credit is not the same as the credit for child and dependent care expenses. File online tax extension for free See Publication 503 for information on the credit for child and dependent care expenses. File online tax extension for free Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you, later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. File online tax extension for free S. File online tax extension for free citizen, a U. File online tax extension for free S. File online tax extension for free national, or a U. File online tax extension for free S. File online tax extension for free resident alien. File online tax extension for free If the child was adopted, see Adopted child . File online tax extension for free For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). File online tax extension for free Exceptions to time lived with you. File online tax extension for free   A child is considered to have lived with you for all of 2013 if the child was born or died in 2013 and your home was this child's home for the entire time he or she was alive. File online tax extension for free Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. File online tax extension for free   There are also exceptions for kidnapped children and children of divorced or separated parents. File online tax extension for free For details, see Publication 501. File online tax extension for free Qualifying child of more than one person. File online tax extension for free   A special rule applies if your qualifying child is the qualifying child of more than one person. File online tax extension for free For details, see Publication 501. File online tax extension for free Adopted child. File online tax extension for free   An adopted child is always treated as your own child. File online tax extension for free An adopted child includes a child lawfully placed with you for legal adoption. File online tax extension for free   If you are a U. File online tax extension for free S. File online tax extension for free citizen or U. File online tax extension for free S. File online tax extension for free national and your adopted child lived with you as a member of your household all year, that child meets condition (7) above to be a qualifying child for the child tax credit. File online tax extension for free Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. File online tax extension for free Limits on the credit. File online tax extension for free   You must reduce your child tax credit if either (1) or (2), below, applies. File online tax extension for free The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. File online tax extension for free If the amount is zero, you cannot take this credit because there is no tax to reduce. File online tax extension for free However, you may be able to take the additional child tax credit. File online tax extension for free See Additional Child Tax Credit , later. File online tax extension for free Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. File online tax extension for free Married filing jointly — $110,000. File online tax extension for free Single, head of household,  or qualifying widow(er) — $75,000. File online tax extension for free Married filing separately — $55,000. File online tax extension for free Modified AGI. File online tax extension for free   For purposes of the child tax credit, your modified AGI is the amount on Form 1040, line 38, or Form 1040A, line 22, plus the following amounts that may apply to you. File online tax extension for free Any amount excluded from income because of the exclusion of income from Puerto Rico. File online tax extension for free Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. File online tax extension for free Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. File online tax extension for free Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. File online tax extension for free   If you do not have any of the above, your modified AGI is the same as your AGI. File online tax extension for free Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. File online tax extension for free For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. File online tax extension for free Also attach Schedule 8812, Child Tax Credit, if required. File online tax extension for free Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. File online tax extension for free The additional child tax credit may give you a refund even if you do not owe any tax. File online tax extension for free For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. File online tax extension for free Earned Income Credit The earned income credit (EIC) is a cr
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Has your business become the victim of a data security breach?

It is almost impossible to be in business and not collect or hold personally identifying information — names and addresses, Social Security numbers, etc., about your customers, employees or patients. If this information is lost or stolen, it could put these individuals at risk for identity theft

However, not all compromises of personal information result in identity theft.  The type of personal information compromised can significantly affect the degree of potential damage. What steps should you take and whom should you contact if personal information is compromised? Answers vary depending on the situation; however, the following information can help you make smart, sound decisions. Check federal and state laws or regulations for any specific requirements for your business.

Here are three important steps to take when you first realize your business has encountered a data security breach.

  • Notify law enforcement - When the compromise could result in harm to a person or business, call your local police department immediately. Report your situation and the potential risk for identity theft.
  • Notify affected businesses - Information compromises can affect other businesses, such as banks or credit issuers. If names and Social Security numbers have been stolen, you can contact the major credit bureaus for additional information or advice.
  • Notify individuals - Generally, early notification to individuals whose personal information has been compromised allows them to take steps to mitigate the misuse of their information.

Other resources for businesses facing a data security breach.

Identity protection page

 

Page Last Reviewed or Updated: 21-Mar-2014

The File Online Tax Extension For Free

File online tax extension for free 14. File online tax extension for free   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. File online tax extension for free Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). File online tax extension for free Custom application of fertilizer and pesticide. File online tax extension for free Fuel not used for farming. File online tax extension for free Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. File online tax extension for free Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. File online tax extension for free You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. File online tax extension for free Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. File online tax extension for free The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. File online tax extension for free Use on a farm for farming purposes. File online tax extension for free Off-highway business use. File online tax extension for free Uses other than as a fuel in a propulsion engine, such as home use. File online tax extension for free Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. File online tax extension for free See Publication 510, Excise Taxes, for more information. File online tax extension for free Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. File online tax extension for free Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. File online tax extension for free See Table 14-1 for a list of available fuel tax credits and refunds. File online tax extension for free Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. File online tax extension for free Farm. File online tax extension for free   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. File online tax extension for free It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. File online tax extension for free A fish farm is an area where fish are grown or raised and not merely caught or harvested. File online tax extension for free Table 14-1. File online tax extension for free Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. File online tax extension for free Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. File online tax extension for free 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. File online tax extension for free See Reg. File online tax extension for free 48. File online tax extension for free 6427-10 (b)(1) for the definition of a blocked pump. File online tax extension for free 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. File online tax extension for free It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. File online tax extension for free Farming purposes. File online tax extension for free   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. File online tax extension for free To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. File online tax extension for free To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. File online tax extension for free To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. File online tax extension for free To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. File online tax extension for free For this use to qualify, you must have produced more than half the commodity so treated during the tax year. File online tax extension for free The more-than-one-half test applies separately to each commodity. File online tax extension for free Commodity means a single raw product. File online tax extension for free For example, apples and peaches are two separate commodities. File online tax extension for free To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. File online tax extension for free Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. File online tax extension for free   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. File online tax extension for free Therefore, you can still claim the credit or refund for the fuel so used. File online tax extension for free However, see Custom application of fertilizer and pesticide, later. File online tax extension for free If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. File online tax extension for free Buyer of fuel, including undyed diesel fuel or undyed kerosene. File online tax extension for free   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. File online tax extension for free For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. File online tax extension for free Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). File online tax extension for free   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. File online tax extension for free However, see Custom application of fertilizer and pesticide, next. File online tax extension for free Also see Dyed Diesel Fuel and Dyed Kerosene, later. File online tax extension for free Example. File online tax extension for free Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. File online tax extension for free Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. File online tax extension for free In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. File online tax extension for free Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. File online tax extension for free Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. File online tax extension for free No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. File online tax extension for free In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. File online tax extension for free Custom application of fertilizer and pesticide. File online tax extension for free   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. File online tax extension for free Generally, the applicator is treated as having used the fuel on a farm for farming purposes. File online tax extension for free For applicators using highway vehicles, only the fuel used on the farm is exempt. File online tax extension for free Fuel used traveling on the highway to and from the farm is taxable. File online tax extension for free Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. File online tax extension for free For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. File online tax extension for free For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. File online tax extension for free A sample waiver is included as Model Waiver L in the appendix of Publication 510. File online tax extension for free A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. File online tax extension for free To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. File online tax extension for free However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. File online tax extension for free Fuel not used for farming. File online tax extension for free   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. File online tax extension for free Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. File online tax extension for free For personal use, such as lawn mowing. File online tax extension for free In processing, packaging, freezing, or canning operations. File online tax extension for free In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. File online tax extension for free All-terrain vehicles (ATVs). File online tax extension for free   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. File online tax extension for free Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. File online tax extension for free If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. File online tax extension for free Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. File online tax extension for free For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. File online tax extension for free Excise tax applies to the fuel used by the truck on the highways. File online tax extension for free In this situation, undyed (taxed) fuel should be purchased for the truck. File online tax extension for free You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. File online tax extension for free You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. File online tax extension for free Penalty. File online tax extension for free   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. File online tax extension for free The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. File online tax extension for free After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. File online tax extension for free For more information on this penalty, see Publication 510. File online tax extension for free Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. File online tax extension for free Off-highway business use. File online tax extension for free   This is any use of fuel in a trade or business or in an income-producing activity. File online tax extension for free The use must not be in a highway vehicle registered or required to be registered for use on public highways. File online tax extension for free Off-highway business use generally does not include any use in a recreational motorboat. File online tax extension for free Examples. File online tax extension for free   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. File online tax extension for free In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. File online tax extension for free   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. File online tax extension for free For more information, see Publication 510. File online tax extension for free Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. File online tax extension for free This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. File online tax extension for free Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. File online tax extension for free How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. File online tax extension for free The basic rules for claiming credits and refunds are listed in Table 14-2 . File online tax extension for free Table 14-2. File online tax extension for free Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. File online tax extension for free   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. File online tax extension for free Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. File online tax extension for free You do not have to use any special form, but the records should establish the following information. File online tax extension for free The total number of gallons bought and used during the period covered by your claim. File online tax extension for free The dates of the purchases. File online tax extension for free The names and addresses of suppliers and amounts bought from each during the period covered by your claim. File online tax extension for free The nontaxable use for which you used the fuel. File online tax extension for free The number of gallons used for each nontaxable use. File online tax extension for free It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. File online tax extension for free For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. File online tax extension for free Credit or refund. File online tax extension for free   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. File online tax extension for free If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. File online tax extension for free Credit only. File online tax extension for free   You can claim the following taxes only as a credit on your income tax return. File online tax extension for free Tax on gasoline and aviation gasoline you used on a farm for farming purposes. File online tax extension for free Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. File online tax extension for free Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. File online tax extension for free Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. File online tax extension for free Do not claim a credit for any excise tax for which you have filed a refund claim. File online tax extension for free How to claim a credit. File online tax extension for free   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. File online tax extension for free Individuals. File online tax extension for free   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. File online tax extension for free If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. File online tax extension for free Partnership. File online tax extension for free   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. File online tax extension for free , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. File online tax extension for free Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. File online tax extension for free An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. File online tax extension for free S. File online tax extension for free Return of Income for Electing Large Partnerships. File online tax extension for free Other entities. File online tax extension for free   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. File online tax extension for free When to claim a credit. File online tax extension for free   You can claim a fuel tax credit on your income tax return for the year you used the fuel. File online tax extension for free You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. File online tax extension for free A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. File online tax extension for free Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. File online tax extension for free Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). File online tax extension for free The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. File online tax extension for free If you file Form 720, you can use its Schedule C for your refund claims for the quarter. File online tax extension for free See the Instructions for Form 720. File online tax extension for free Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. File online tax extension for free You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. File online tax extension for free This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. File online tax extension for free If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. File online tax extension for free If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. File online tax extension for free Only one claim can be filed for a quarter. File online tax extension for free You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. File online tax extension for free You must claim a credit on your income tax return for the tax. File online tax extension for free How to file a quarterly claim. File online tax extension for free   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. File online tax extension for free Send it to the address shown in the instructions. File online tax extension for free If you file Form 720, you can use its Schedule C for your refund claims. File online tax extension for free See the Instructions for Form 720. File online tax extension for free When to file a quarterly claim. File online tax extension for free   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. File online tax extension for free If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. File online tax extension for free    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. File online tax extension for free 001 per gallon is generally not subject to credit or refund. File online tax extension for free Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. File online tax extension for free Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. File online tax extension for free Cash method. File online tax extension for free   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. File online tax extension for free If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. File online tax extension for free If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. File online tax extension for free Example. File online tax extension for free Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. File online tax extension for free On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. File online tax extension for free Then, on Form 4136, she claimed the $110 as a credit. File online tax extension for free Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. File online tax extension for free Accrual method. File online tax extension for free   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. File online tax extension for free It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. File online tax extension for free Example. File online tax extension for free Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. File online tax extension for free On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. File online tax extension for free On Form 4136, Patty claims the $155 as a credit. File online tax extension for free She reports the $155 as other income on line 8b of her 2012 Schedule F. File online tax extension for free Prev  Up  Next   Home   More Online Publications