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H&r Block For Military

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H&r Block For Military

H&r block for military 1. H&r block for military   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. H&r block for military Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. H&r block for military S. H&r block for military Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. H&r block for military S. H&r block for military Individual Income Tax Return 2350 Application for Extension of Time To File U. H&r block for military S. H&r block for military Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. H&r block for military S. H&r block for military Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. H&r block for military Filing Requirements If you are a U. H&r block for military S. H&r block for military citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. H&r block for military Your income, filing status, and age generally determine whether you must file an income tax return. H&r block for military Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. H&r block for military Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. H&r block for military Gross income. H&r block for military   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. H&r block for military   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. H&r block for military If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. H&r block for military Self-employed individuals. H&r block for military   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. H&r block for military Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. H&r block for military 65 or older. H&r block for military   You are considered to be age 65 on the day before your 65th birthday. H&r block for military For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. H&r block for military Residents of U. H&r block for military S. H&r block for military possessions. H&r block for military   If you are (or were) a bona fide resident of a U. H&r block for military S. H&r block for military possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. H&r block for military S. H&r block for military Possession. H&r block for military See the instructions for the form for more information. H&r block for military When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. H&r block for military If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. H&r block for military In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. H&r block for military When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. H&r block for military — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. H&r block for military A tax return delivered by the U. H&r block for military S. H&r block for military mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. H&r block for military See your Form 1040 or Form 1040A instructions for a list of designated delivery services. H&r block for military Foreign wire transfers. H&r block for military   If you have a U. H&r block for military S. H&r block for military bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). H&r block for military If you do not have a U. H&r block for military S. H&r block for military bank account, ask if your financial institution has a U. H&r block for military S. H&r block for military affiliate that can help you make same-day wire transfers. H&r block for military   For more information, visit www. H&r block for military eftps. H&r block for military gov. H&r block for military Extensions You can get an extension of time to file your return. H&r block for military In some circumstances, you also can get an extension of time to file and pay any tax due. H&r block for military However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. H&r block for military This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. H&r block for military If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. H&r block for military Automatic 2-month extension. H&r block for military   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. H&r block for military S. H&r block for military citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. H&r block for military   If you use a calendar year, the regular due date of your return is April 15. H&r block for military Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. H&r block for military Married taxpayers. H&r block for military   If you file a joint return, either you or your spouse can qualify for the automatic extension. H&r block for military If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. H&r block for military How to get the extension. H&r block for military   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. H&r block for military Automatic 6-month extension. H&r block for military   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). H&r block for military To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). H&r block for military For more information about filing electronically, see E-file options , later. H&r block for military   The form must show your properly estimated tax liability based on the information available to you. H&r block for military    You may not be eligible. H&r block for military You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. H&r block for military E-file options. H&r block for military    You can use e-file to get an extension of time to file. H&r block for military You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. H&r block for military   First, complete Form 4868 to use as a worksheet. H&r block for military If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. H&r block for military    Then, do one of the following. H&r block for military E-file Form 4868. H&r block for military You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. H&r block for military You will need to provide certain information from your tax return for 2012. H&r block for military If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. H&r block for military If you e-file Form 4868, do not also send a paper Form 4868. H&r block for military E-file and pay by credit or debit card. H&r block for military You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. H&r block for military You can do this by phone or over the Internet. H&r block for military If you do this, you do not file Form 4868. H&r block for military For more information, see the instructions for your tax return. H&r block for military When to file. H&r block for military   Generally, you must request the 6-month extension by the regular due date of your return. H&r block for military Previous 2-month extension. H&r block for military   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. H&r block for military The 2-month period and the 6-month period start at the same time. H&r block for military You have to request the additional 4 months by the new due date allowed by the 2-month extension. H&r block for military   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. H&r block for military You must make an accurate estimate of your tax based on the information available to you. H&r block for military If you find you cannot pay the full amount due with Form 4868, you can still get the extension. H&r block for military You will owe interest on the unpaid amount from the original due date of the return. H&r block for military   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. H&r block for military Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. H&r block for military In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). H&r block for military Additional extension of time for taxpayers out of the country. H&r block for military   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). H&r block for military   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. H&r block for military Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. H&r block for military   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. H&r block for military Extension of time to meet tests. H&r block for military   You generally cannot get an extension of more than 6 months. H&r block for military However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. H&r block for military   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. H&r block for military The tests, the exclusions, and the deduction are explained in chapter 4. H&r block for military   You should request an extension if all three of the following apply. H&r block for military You are a U. H&r block for military S. H&r block for military citizen or resident alien. H&r block for military You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. H&r block for military Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. H&r block for military   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. H&r block for military However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. H&r block for military How to get an extension. H&r block for military   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. H&r block for military Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. H&r block for military What if tests are not met. H&r block for military   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). H&r block for military    You should make any request for an extension early, so that if it is denied you still can file your return on time. H&r block for military Otherwise, if you file late and additional tax is due, you may be subject to a penalty. H&r block for military Return filed before test is met. H&r block for military   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. H&r block for military S. H&r block for military and foreign sources and pay the tax on that income. H&r block for military If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. H&r block for military Foreign Currency You must express the amounts you report on your U. H&r block for military S. H&r block for military tax return in U. H&r block for military S. H&r block for military dollars. H&r block for military If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. H&r block for military S. H&r block for military dollars. H&r block for military How you do this depends on your functional currency. H&r block for military Your functional currency generally is the U. H&r block for military S. H&r block for military dollar unless you are required to use the currency of a foreign country. H&r block for military You must make all federal income tax determinations in your functional currency. H&r block for military The U. H&r block for military S. H&r block for military dollar is the functional currency for all taxpayers except some qualified business units (QBUs). H&r block for military A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. H&r block for military Even if you have a QBU, your functional currency is the dollar if any of the following apply. H&r block for military You conduct the business in U. H&r block for military S. H&r block for military dollars. H&r block for military The principal place of business is located in the United States. H&r block for military You choose to or are required to use the U. H&r block for military S. H&r block for military dollar as your functional currency. H&r block for military The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. H&r block for military Make all income tax determinations in your functional currency. H&r block for military If your functional currency is the U. H&r block for military S. H&r block for military dollar, you must immediately translate into U. H&r block for military S. H&r block for military dollars all items of income, expense, etc. H&r block for military (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. H&r block for military Use the exchange rate prevailing when you receive, pay, or accrue the item. H&r block for military If there is more than one exchange rate, use the one that most properly reflects your income. H&r block for military You can generally get exchange rates from banks and U. H&r block for military S. H&r block for military Embassies. H&r block for military If your functional currency is not the U. H&r block for military S. H&r block for military dollar, make all income tax determinations in your functional currency. H&r block for military At the end of the year, translate the results, such as income or loss, into U. H&r block for military S. H&r block for military dollars to report on your income tax return. H&r block for military Blocked Income You generally must report your foreign income in terms of U. H&r block for military S. H&r block for military dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. H&r block for military S. H&r block for military dollars. H&r block for military If, because of restrictions in a foreign country, your income is not readily convertible into U. H&r block for military S. H&r block for military dollars or into other money or property that is readily convertible into U. H&r block for military S. H&r block for military dollars, your income is “blocked” or “deferrable” income. H&r block for military You can report this income in one of two ways: Report the income and pay your federal income tax with U. H&r block for military S. H&r block for military dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. H&r block for military If you choose to postpone the reporting of the income, you must file an information return with your tax return. H&r block for military For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. H&r block for military Rul. H&r block for military 74-351. H&r block for military ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. H&r block for military You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. H&r block for military You must report your income on your information return using the foreign currency in which you received that income. H&r block for military If you have blocked income from more than one foreign country, include a separate information return for each country. H&r block for military Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. H&r block for military S. H&r block for military dollars or into other money or property that is convertible into U. H&r block for military S. H&r block for military currency. H&r block for military Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. H&r block for military If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. H&r block for military If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. H&r block for military If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. H&r block for military To apply for permission, file Form 3115, Application for Change in Accounting Method. H&r block for military You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. H&r block for military See the instructions for Form 3115 for information on changing your accounting method. H&r block for military Fulbright Grant All income must be reported in U. H&r block for military S. H&r block for military dollars. H&r block for military In most cases, the tax also must be paid in U. H&r block for military S. H&r block for military dollars. H&r block for military If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. H&r block for military S. H&r block for military tax that is based on the blocked income. H&r block for military Paying U. H&r block for military S. H&r block for military tax in foreign currency. H&r block for military   To qualify for this method of payment, you must prepare a statement that shows the following information. H&r block for military You were a Fulbright grantee and were paid in nonconvertible foreign currency. H&r block for military The total grant you received during the year and the amount you received in nonconvertible foreign currency. H&r block for military At least 70% of the grant was paid in nonconvertible foreign currency. H&r block for military The statement must be certified by the U. H&r block for military S. H&r block for military educational foundation or commission paying the grant or other person having control of grant payments to you. H&r block for military   You should prepare at least two copies of this statement. H&r block for military Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. H&r block for military Figuring actual tax. H&r block for military   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. H&r block for military If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. H&r block for military   Adjusted gross income that is blocked income × Total U. H&r block for military S. H&r block for military tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. H&r block for military A copy of the certified statement discussed earlier. H&r block for military A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. H&r block for military S. H&r block for military dollars. H&r block for military The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. H&r block for military Figuring estimated tax on nonconvertible foreign currency. H&r block for military   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. H&r block for military   Adjusted gross income that is blocked income × Total estimated U. H&r block for military S. H&r block for military tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. H&r block for military Deposit of foreign currency with disbursing officer. H&r block for military   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. H&r block for military Estimated tax installments. H&r block for military   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. H&r block for military See Estimated Tax , later. H&r block for military Deposit receipt. H&r block for military   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. H&r block for military The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. H&r block for military S. H&r block for military dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. H&r block for military Keep the copy for your records. H&r block for military Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. H&r block for military IRS e-file offers accurate, safe, and fast alternatives to filing on paper. H&r block for military IRS computers quickly and automatically check for errors or other missing information. H&r block for military Even returns with a foreign address can be e-filed! How to e-file. H&r block for military   There are three ways you can e-file. H&r block for military Use your personal computer. H&r block for military Use a volunteer. H&r block for military Many programs offering free tax help can e-file your return. H&r block for military Use a tax professional. H&r block for military Most tax professionals can e-file your return. H&r block for military These methods are explained in detail in the instructions for your tax return. H&r block for military Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. H&r block for military You claim the foreign earned income exclusion. H&r block for military You claim the foreign housing exclusion or deduction. H&r block for military You live in a foreign country. H&r block for military Instead, use one of the following special addresses. H&r block for military If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. H&r block for military O. H&r block for military Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. H&r block for military However, you should not file with the addresses listed above if you are a bona fide resident of the U. H&r block for military S. H&r block for military Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. H&r block for military Resident of U. H&r block for military S. H&r block for military Virgin Islands (USVI). H&r block for military   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. H&r block for military S. H&r block for military return. H&r block for military However, you must file a return with the USVI. H&r block for military    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. H&r block for military Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. H&r block for military   If you are a U. H&r block for military S. H&r block for military citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. H&r block for military File the original return with the United States and file a signed copy of the U. H&r block for military S. H&r block for military return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. H&r block for military   You must complete Form 8689, Allocation of Individual Income Tax to the U. H&r block for military S. H&r block for military Virgin Islands, and attach a copy to both your U. H&r block for military S. H&r block for military return and your USVI return. H&r block for military You should file your U. H&r block for military S. H&r block for military return with the address listed under Where To File. H&r block for military   See Publication 570, Tax Guide for Individuals With Income From U. H&r block for military S. H&r block for military Possessions, for information about filing Virgin Islands returns. H&r block for military Resident of Guam. H&r block for military   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. H&r block for military    Send your return to the:     Department of Revenue and Taxation Government of Guam P. H&r block for military O. H&r block for military Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. H&r block for military S. H&r block for military citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. H&r block for military Send your return to the address listed under Where To File. H&r block for military   See Publication 570 for information about filing Guam returns. H&r block for military Resident of the Commonwealth of the Northern Mariana Islands. H&r block for military   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. H&r block for military    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. H&r block for military O. H&r block for military Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. H&r block for military S. H&r block for military citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. H&r block for military Send your return to the address listed under Where To File. H&r block for military   See Publication 570 for information about filing Northern Mariana Islands returns. H&r block for military Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. H&r block for military S. H&r block for military citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. H&r block for military S. H&r block for military resident. H&r block for military This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. H&r block for military If you make this choice, the following two rules apply. H&r block for military You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. H&r block for military You must file a joint income tax return for the year you make the choice. H&r block for military This means that neither of you can claim under any tax treaty not to be a U. H&r block for military S. H&r block for military resident for a tax year for which the choice is in effect. H&r block for military You can file joint or separate returns in years after the year in which you make the choice. H&r block for military Example 1. H&r block for military Pat Smith, a U. H&r block for military S. H&r block for military citizen, is married to Norman, a nonresident alien. H&r block for military Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. H&r block for military Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. H&r block for military Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. H&r block for military Example 2. H&r block for military When Bob and Sharon Williams got married, both were nonresident aliens. H&r block for military In June of last year, Bob became a resident alien and remained a resident for the rest of the year. H&r block for military Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. H&r block for military Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. H&r block for military Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. H&r block for military If you do not choose to treat your nonresident alien spouse as a U. H&r block for military S. H&r block for military resident, you may be able to use head of household filing status. H&r block for military To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. H&r block for military For more information, see Publication 501. H&r block for military Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. H&r block for military S. H&r block for military resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). H&r block for military To get an SSN for a nonresident alien spouse, apply at an office of the U. H&r block for military S. H&r block for military Social Security Administration (SSA) or U. H&r block for military S. H&r block for military consulate. H&r block for military You must complete Form SS-5, Application for a Social Security Card, available at www. H&r block for military socialsecurity. H&r block for military gov or by calling 1-800-772-1213. H&r block for military You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. H&r block for military If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. H&r block for military How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. H&r block for military It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. H&r block for military S. H&r block for military citizen or resident alien on the last day of your tax year and that you choose to be treated as U. H&r block for military S. H&r block for military residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. H&r block for military (If one spouse died, include the name and address of the person making the choice for the deceased spouse. H&r block for military ) You generally make this choice when you file your joint return. H&r block for military However, you also can make the choice by filing a joint amended return on Form 1040X. H&r block for military Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. H&r block for military If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. H&r block for military You generally must file the amended joint return within 3 years from the date you filed your original U. H&r block for military S. H&r block for military income tax return or 2 years from the date you paid your income tax for that year, whichever is later. H&r block for military Table 1–1. H&r block for military Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. H&r block for military   • The revocation must be made by the due date for filing the tax return for that tax year. H&r block for military   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. H&r block for military The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. H&r block for military     • The name and address of any person who is revoking the choice for a deceased spouse. H&r block for military     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. H&r block for military   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. H&r block for military Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. H&r block for military   • If the surviving spouse is a U. H&r block for military S. H&r block for military citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. H&r block for military   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. H&r block for military Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. H&r block for military Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. H&r block for military Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. H&r block for military S. H&r block for military citizen or resident alien at any time during the later tax year. H&r block for military Example. H&r block for military Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. H&r block for military They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. H&r block for military On January 10, 2012, Dick became a nonresident alien. H&r block for military Judy had remained a nonresident alien. H&r block for military Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. H&r block for military Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. H&r block for military For 2013, both are treated as nonresident aliens. H&r block for military If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. H&r block for military Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. H&r block for military If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. H&r block for military Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. H&r block for military S. H&r block for military citizen or resident abroad as for a taxpayer in the United States. H&r block for military For current instructions on making estimated tax payments, see Form 1040-ES. H&r block for military If you had a tax liability for 2013, you may have to pay estimated tax for 2014. H&r block for military Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. H&r block for military (The return must cover all 12 months. H&r block for military ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). H&r block for military See Publication 505 for more information. H&r block for military The first installment of estimated tax is due on April 15, 2014. H&r block for military Foreign earned income exclusion. H&r block for military   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. H&r block for military In addition, you can reduce your income by your estimated foreign housing deduction. H&r block for military However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. H&r block for military If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. H&r block for military   For more information about figuring your estimated tax, see Publication 505. H&r block for military Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. H&r block for military 1). H&r block for military   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. H&r block for military 1. H&r block for military Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). H&r block for military See the filing instructions at www. H&r block for military bsaefiling. H&r block for military fincen. H&r block for military treas. H&r block for military gov/main. H&r block for military html. H&r block for military   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. H&r block for military You do not need to file the report if the assets are with a U. H&r block for military S. H&r block for military military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. H&r block for military   More information about the filing of Form 114 can be found in the instructions for the form. H&r block for military FinCEN Form 105. H&r block for military   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. H&r block for military Certain recipients of currency or monetary instruments also must file Form 105. H&r block for military   More information about the filing of Form 105 can be found in the instructions on the back of the form. H&r block for military Form 8938. H&r block for military   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). H&r block for military The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. H&r block for military Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. H&r block for military S. H&r block for military person. H&r block for military   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. H&r block for military   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. H&r block for military Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Irene in Pennsylvania

E-file to Remain Open through Oct. 31 for Victims of Hurricane Irene

PA-33-2011, Sept. 13, 2011

PHILADELPHIA — Victims of Hurricane Irene that began on Aug. 26, 2011 in parts of Pennsylvania may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Bucks, Chester, Delaware, Lehigh, Luzerne, Monroe, Montgomery, Northampton, Philadelphia, Sullivan, and Wyoming. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 26, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 26, and on or before Sept. 12, as long as the deposits are made by Sept. 12, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 26 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 26 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Pennsylvania/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 24-Mar-2014

The H&r Block For Military

H&r block for military Publication 521 - Main Content Table of Contents Who Can Deduct Moving ExpensesMove Related to Start of Work Distance Test Time Test Retirees or Survivors Who Move to the United States Deductible Moving ExpensesMoves to Locations in the United States Moves to Locations Outside the United States Nondeductible Expenses ReimbursementsTypes of Reimbursement Plans Tax Withholding and Estimated Tax How and When To ReportForm 3903 When To Deduct Expenses Illustrated Example Members of the Armed Forces How To Get Tax Help Who Can Deduct Moving Expenses You can deduct your moving expenses if you meet all three of the following requirements. H&r block for military Your move is closely related to the start of work. H&r block for military You meet the distance test. H&r block for military You meet the time test. H&r block for military After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. H&r block for military Retirees, survivors, and Armed Forces members. H&r block for military   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. H&r block for military These rules are discussed later in this publication. H&r block for military Move Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. H&r block for military Closely related in time. H&r block for military   In most cases, you can consider moving expenses incurred within 1 year from the date you first reported to work at the new location as closely related in time to the start of work. H&r block for military It is not necessary that you arrange to work before moving to a new location, as long as you actually go to work in that location. H&r block for military    Figure A. H&r block for military Illustration of Distance Test Please click here for the text description of the image. H&r block for military Figure A   If you do not move within 1 year of the date you begin work, you ordinarily cannot deduct the expenses unless you can show that circumstances existed that prevented the move within that time. H&r block for military Example. H&r block for military Your family moved more than a year after you started work at a new location. H&r block for military You delayed the move for 18 months to allow your child to complete high school. H&r block for military You can deduct your moving expenses. H&r block for military Closely related in place. H&r block for military   You can generally consider your move closely related in place to the start of work if the distance from your new home to the new job location is not more than the distance from your former home to the new job location. H&r block for military If your move does not meet this requirement, you may still be able to deduct moving expenses if you can show that: You are required to live at your new home as a condition of your employment, or You will spend less time or money commuting from your new home to your new job location. H&r block for military Home defined. H&r block for military   Your home means your main home (residence). H&r block for military It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. H&r block for military It does not include other homes owned or kept up by you or members of your family. H&r block for military It also does not include a seasonal home, such as a summer beach cottage. H&r block for military Your former home means your home before you left for your new job location. H&r block for military Your new home means your home within the area of your new job location. H&r block for military Retirees or survivors. H&r block for military   You may be able to deduct the expenses of moving to the United States or its possessions even though the move is not related to the start of work at a new job location. H&r block for military You must have worked outside the United States or be a survivor of someone who did. H&r block for military See Retirees or Survivors Who Move to the United States, later. H&r block for military Distance Test Your move will meet the distance test if your new main job location is at least 50 miles farther from your former home than your old main job location was from your former home. H&r block for military For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. H&r block for military You can use Worksheet 1 to see if you meet this test. H&r block for military Worksheet 1. H&r block for military Distance Test   Note. H&r block for military Members of the Armed Forces may not have to meet this test. H&r block for military See Members of the Armed Forces. H&r block for military     1. H&r block for military Enter the number of miles from your old home to your new workplace 1. H&r block for military miles 2. H&r block for military Enter the number of miles from your old home to your old workplace 2. H&r block for military miles 3. H&r block for military Subtract line 2 from line 1. H&r block for military If zero or less, enter -0- 3. H&r block for military miles 4. H&r block for military Is line 3 at least 50 miles? □ Yes. H&r block for military You meet this test. H&r block for military  □ No. H&r block for military You do not meet this test. H&r block for military You cannot deduct your moving expenses. H&r block for military The distance between a job location and your home is the shortest of the more commonly traveled routes between them. H&r block for military The distance test considers only the location of your former home. H&r block for military It does not take into account the location of your new home. H&r block for military See Figure A, earlier. H&r block for military Example. H&r block for military You moved to a new home less than 50 miles from your former home because you changed main job locations. H&r block for military Your old main job location was 3 miles from your former home. H&r block for military Your new main job location is 60 miles from that home. H&r block for military Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test. H&r block for military First job or return to full-time work. H&r block for military   If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test. H&r block for military   If you go back to full-time work after a substantial period of part-time work or unemployment, your place of work also must be at least 50 miles from your former home. H&r block for military Armed Forces. H&r block for military   If you are in the Armed Forces and you moved because of a permanent change of station, you do not have to meet the distance test. H&r block for military See Members of the Armed Forces, later. H&r block for military Main job location. H&r block for military   Your main job location is usually the place where you spend most of your working time. H&r block for military This could be your office, plant, store, shop, or other location. H&r block for military If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. H&r block for military Union members. H&r block for military   If you work for several employers on a short-term basis and you get work under a union hall system (such as a construction or building trades worker), your main job location is the union hall. H&r block for military More than one job. H&r block for military   If you have more than one job at any time, your main job location depends on the facts in each case. H&r block for military The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. H&r block for military    Table 1. H&r block for military Satisfying the Time Test for Employees and Self-Employed Persons IF you are. H&r block for military . H&r block for military . H&r block for military THEN you satisfy the time test by meeting the. H&r block for military . H&r block for military . H&r block for military an employee 39-week test for employees. H&r block for military self-employed 78-week test for self-employed persons. H&r block for military both self-employed and an employee at the same time 78-week test for a self-employed person or the 39-week  test for an employee. H&r block for military Your principal place of work  determines which test applies. H&r block for military both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. H&r block for military Time Test To deduct your moving expenses, you also must meet one of the following two time tests. H&r block for military The time test for employees. H&r block for military The time test for self-employed persons. H&r block for military Both of these tests are explained below. H&r block for military See Table 1, below, for a summary of these tests. H&r block for military You can deduct your moving expenses before you meet either of the time tests. H&r block for military See Time Test Not Yet Met, later. H&r block for military Time Test for Employees If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location (39-week test). H&r block for military Full-time employment depends on what is usual for your type of work in your area. H&r block for military For purposes of this test, the following four rules apply. H&r block for military You count only your full-time work as an employee, not any work you do as a self-employed person. H&r block for military You do not have to work for the same employer for all 39 weeks. H&r block for military You do not have to work 39 weeks in a row. H&r block for military You must work full time within the same general commuting area for all 39 weeks. H&r block for military Temporary absence from work. H&r block for military   You are considered to have worked full time during any week you are temporarily absent from work because of illness, strikes, lockouts, layoffs, natural disasters, or similar causes. H&r block for military You are also considered to have worked full time during any week you are absent from work for leave or vacation provided for in your work contract or agreement. H&r block for military Seasonal work. H&r block for military   If your work is seasonal, you are considered to be working full time during the off-season only if your work contract or agreement covers an off-season period of less than 6 months. H&r block for military For example, a school teacher on a 12-month contract who teaches on a full-time basis for more than 6 months is considered to have worked full time for the entire 12 months. H&r block for military    Figure B. H&r block for military Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. H&r block for military Figure B Time Test for Self-Employed Persons If you are self-employed, you must work full time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months after you arrive in the general area of your new job location (78-week test). H&r block for military For purposes of the time test for self-employed persons, the following three rules apply. H&r block for military You count any full-time work you do either as an employee or as a self-employed person. H&r block for military You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. H&r block for military You must work within the same general commuting area for all 78 weeks. H&r block for military Example. H&r block for military You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. H&r block for military You pay moving expenses in 2013 and 2014 in connection with this move. H&r block for military On April 15, 2014, when you file your income tax return for the year 2013, you have been performing services as a self-employed individual on a full-time basis in New York City for approximately 20 weeks. H&r block for military Although you have not satisfied the 78-week employment condition at this time, you can deduct your 2013 moving expenses on your 2013 income tax return as there is still sufficient time remaining before December 1, 2015, to satisfy such condition. H&r block for military You can deduct any moving expenses you pay in 2014 on your 2014 income tax return even if you have not met the 78-week test. H&r block for military You have until December 1, 2015, to satisfy this requirement. H&r block for military Self-employment. H&r block for military   You are self-employed if you work as the sole owner of an unincorporated business or as a partner in a partnership carrying on a business. H&r block for military You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. H&r block for military Full-time work. H&r block for military   You can count only those weeks during which you work full time as a week of work. H&r block for military Whether you work full time during any week depends on what is usual for your type of work in your area. H&r block for military For example, you are a self-employed dentist and maintain office hours 4 days a week. H&r block for military You are considered to perform services full time if maintaining office hours 4 days a week is not unusual for other self-employed dentists in your area. H&r block for military Temporary absence from work. H&r block for military   You are considered to be self-employed on a full-time basis during any week you are temporarily absent from work because of illness, strikes, natural disasters, or similar causes. H&r block for military Seasonal trade or business. H&r block for military   If your trade or business is seasonal, the off-season weeks when no work is required or available may be counted as weeks during which you worked full time. H&r block for military The off-season must be less than 6 months and you must work full time before and after the off-season. H&r block for military Example. H&r block for military You own and operate a motel at a beach resort. H&r block for military The motel is closed for 5 months during the off-season. H&r block for military You work full time as the operator of the motel before and after the off-season. H&r block for military You are considered self-employed on a full-time basis during the weeks of the off-season. H&r block for military   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. H&r block for military Example. H&r block for military Justin quit his job and moved from the east coast to the west coast to begin a full-time job as a cabinet-maker for C and L Cabinet Shop. H&r block for military He generally worked at the shop about 40 hours each week. H&r block for military Shortly after the move, Justin also began operating a cabinet-installation business from his home for several hours each afternoon and all day on weekends. H&r block for military Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. H&r block for military    If Justin is unable to satisfy the requirements of the 39-week test during the 12-month period immediately following his arrival in the general location of his new principal place of work, he can satisfy the 78-week test. H&r block for military Joint Return If you are married, file a joint return, and both you and your spouse work full-time, either of you can satisfy the full-time work test. H&r block for military However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. H&r block for military Time Test Not Yet Met You can deduct your moving expenses on your 2013 tax return even though you have not met the time test by the date your 2013 return is due. H&r block for military You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. H&r block for military If you do not deduct your moving expenses on your 2013 return, and you later meet the time test, you can file an amended return for 2013 to take the deduction. H&r block for military See When To Deduct Expenses later, for more details. H&r block for military Failure to meet the time test. H&r block for military    If you deduct moving expenses but do not meet the time test in 2014 or 2015, you must either: Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. H&r block for military Example. H&r block for military You arrive in the general area of your new job location, as an employee, on September 15, 2013. H&r block for military You deduct your moving expenses on your 2013 return, the year of the move, even though you have not yet met the time test by the date your return is due. H&r block for military If you do not meet the 39-week test during the 12-month period following your arrival in the general area of your new job location, you must either: Report your moving expense deduction as other income on your Form 1040 for 2014, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. H&r block for military Exceptions to the Time Test You do not have to meet the time test if one of the following applies. H&r block for military You are in the Armed Forces and you moved because of a permanent change of station. H&r block for military See Members of the Armed Forces , later. H&r block for military Your main job location was outside the United States and you moved to the United States because you retired. H&r block for military See Retirees or Survivors Who Move to the United States, later. H&r block for military You are the survivor of a person whose main job location at the time of death was outside the United States. H&r block for military See Retirees or Survivors Who Move to the United States, later. H&r block for military Your job at the new location ends because of death or disability. H&r block for military You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. H&r block for military For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job. H&r block for military Retirees or Survivors Who Move to the United States If you are a retiree who was working abroad or a survivor of a decedent who was working abroad and you move to the United States or one of its possessions, you do not have to meet the time test, discussed earlier. H&r block for military However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. H&r block for military If you are living in the United States, retire, and then move and remain retired, you cannot claim a moving expense deduction for that move. H&r block for military United States defined. H&r block for military   For this section of this publication, the term “United States” includes the possessions of the United States. H&r block for military Retirees who were working abroad. H&r block for military   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. H&r block for military However, both your former main job location and your former home must have been outside the United States. H&r block for military Permanently retired. H&r block for military   You are considered permanently retired when you cease gainful full-time employment or self-employment. H&r block for military If, at the time you retire, you intend your retirement to be permanent, you will be considered retired even though you later return to work. H&r block for military Your intention to retire permanently may be determined by: Your age and health, The customary retirement age for people who do similar work, Whether you receive retirement payments from a pension or retirement fund, and The length of time before you return to full-time work. H&r block for military Decedents. H&r block for military   Qualified deductible moving expenses are allowed on a final return (Form 1040 or 1040NR) when a taxpayer has moved and dies within the same calendar year. H&r block for military The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. H&r block for military   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. H&r block for military For more information, see Publication 559, Survivors, Executors, and Administrators. H&r block for military Survivors of decedents who were working abroad. H&r block for military   If you are the spouse or the dependent of a person whose main job location at the time of death was outside the United States, you can deduct moving expenses if the following five requirements are met. H&r block for military The move is to a home in the United States. H&r block for military The move begins within 6 months after the decedent's death. H&r block for military (When a move begins is described below. H&r block for military ) The move is from the decedent's former home. H&r block for military The decedent's former home was outside the United States. H&r block for military The decedent's former home was also your home. H&r block for military When a move begins. H&r block for military   A move begins when one of the following events occurs. H&r block for military You contract for your household goods and personal effects to be moved to your home in the United States, but only if the move is completed within a reasonable time. H&r block for military Your household goods and personal effects are packed and on the way to your home in the United States. H&r block for military You leave your former home to travel to your new home in the United States. H&r block for military Deductible Moving Expenses If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses, you can deduct the reasonable expenses of: Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and Traveling (including lodging but not meals) to your new home. H&r block for military You cannot deduct any expenses for meals. H&r block for military Reasonable expenses. H&r block for military   You can deduct only those expenses that are reasonable for the circumstances of your move. H&r block for military For example, the cost of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. H&r block for military If during your trip to your new home, you stop over, or make side trips for sightseeing, the additional expenses for your stopover or side trips are not deductible as moving expenses. H&r block for military Example. H&r block for military Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. H&r block for military On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. H&r block for military Since Beth's excursion into Canada was away from the usual Boston-Buffalo route, the expenses paid or incurred for the excursion are not deductible. H&r block for military Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. H&r block for military Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. H&r block for military Travel by car. H&r block for military   If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either: Your actual expenses, such as the amount you pay for gas and oil for your car, if you keep an accurate record of each expense, or The standard mileage rate of 24 cents per mile. H&r block for military Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct the parking fees and tolls you pay to move. H&r block for military You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. H&r block for military Member of your household. H&r block for military   You can deduct moving expenses you pay for yourself and members of your household. H&r block for military A member of your household is anyone who has both your former and new home as his or her home. H&r block for military It does not include a tenant or employee, unless that person is your dependent. H&r block for military Moves to Locations in the United States If you meet the requirements under Who Can Deduct Moving Expenses, earlier, you can deduct expenses for a move to the area of a new main job location within the United States or its possessions. H&r block for military Your move may be from one U. H&r block for military S. H&r block for military location to another or from a foreign country to the United States. H&r block for military Household goods and personal effects. H&r block for military   You can deduct the cost of packing, crating, and transporting your household goods and personal effects and those of the members of your household from your former home to your new home. H&r block for military For purposes of moving expenses, the term “personal effects” includes, but is not limited to, movable personal property that the taxpayer owns and frequently uses. H&r block for military   If you use your own car to move your things, see Travel by car, earlier. H&r block for military   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. H&r block for military   You can deduct the cost of shipping your car and your household pets to your new home. H&r block for military   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. H&r block for military Your deduction is limited to the amount it would have cost to move them from your former home. H&r block for military Example. H&r block for military Paul Brown has been living and working in North Carolina for the last 4 years. H&r block for military Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. H&r block for military Paul got a job in Washington, DC. H&r block for military It cost him $900 to move the furniture from his North Carolina apartment to Washington and $3,000 to move the stored furniture from Georgia to Washington. H&r block for military It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. H&r block for military He can deduct only $1,800 of the $3,000 he paid. H&r block for military The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). H&r block for military You cannot deduct the cost of moving furniture you buy on the way to your new home. H&r block for military   Storage expenses. H&r block for military   You can include the cost of storing and insuring household goods and personal effects within any period of 30 consecutive days after the day your things are moved from your former home and before they are delivered to your new home. H&r block for military Travel expenses. H&r block for military   You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new home. H&r block for military This includes expenses for the day you arrive. H&r block for military    The day of arrival is the day you secure lodging at the new place of residence, even if the lodging is on a temporary basis. H&r block for military   You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved. H&r block for military   The members of your household do not have to travel together or at the same time. H&r block for military However, you can only deduct expenses for one trip per person. H&r block for military If you use your own car, see Travel by car, earlier. H&r block for military Example. H&r block for military   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. H&r block for military Josh drove the family car to Washington, DC, a trip of 1,100 miles. H&r block for military His expenses were $264. H&r block for military 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. H&r block for military 00. H&r block for military One week later, Robyn flew from Minneapolis to Washington, DC. H&r block for military Her only expense was her $400 plane ticket. H&r block for military The Blacks' deduction is $854. H&r block for military 00 (Josh's $454. H&r block for military 00 + Robyn's $400). H&r block for military Moves to Locations Outside the United States To deduct expenses for a move outside the United States, you must move to the area of a new place of work outside the United States and its possessions. H&r block for military You must meet the requirements under Who Can Deduct Moving Expenses , earlier. H&r block for military Deductible expenses. H&r block for military   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. H&r block for military The cost of moving household goods and personal effects from your former home to your new home. H&r block for military The cost of traveling (including lodging) from your former home to your new home. H&r block for military The cost of moving household goods and personal effects to and from storage. H&r block for military The cost of storing household goods and personal effects while you are at the new job location. H&r block for military The first two items were explained earlier under Moves to Locations in the United States . H&r block for military The last two items are discussed, later. H&r block for military Moving goods and effects to and from storage. H&r block for military   You can deduct the reasonable expenses of moving your personal effects to and from storage. H&r block for military Storage expenses. H&r block for military   You can deduct the reasonable expenses of storing your household goods and personal effects for all or part of the time the new job location remains your main job location. H&r block for military Moving expenses allocable to excluded foreign income. H&r block for military   If you live and work outside the United States, you may be able to exclude from income part or all of the income you earn in the foreign country. H&r block for military You may also be able to claim a foreign housing exclusion or deduction. H&r block for military If you claim the foreign earned income or foreign housing exclusion, you cannot deduct the part of your moving expenses that relates to the excluded income. H&r block for military    Publication 54, Tax Guide for U. H&r block for military S. H&r block for military Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. H&r block for military You can get the publication from most U. H&r block for military S. H&r block for military embassies and consulates, or see How To Get Tax Help at the end of this publication. H&r block for military Nondeductible Expenses You cannot deduct the following items as moving expenses. H&r block for military Any part of the purchase price of your new home. H&r block for military Car tags. H&r block for military Driver's license. H&r block for military Expenses of buying or selling a home (including closing costs, mortgage fees, and points). H&r block for military Expenses of entering into or breaking a lease. H&r block for military Home improvements to help sell your home. H&r block for military Loss on the sale of your home. H&r block for military Losses from disposing of memberships in clubs. H&r block for military Mortgage penalties. H&r block for military Pre-move househunting expenses. H&r block for military Real estate taxes. H&r block for military Refitting of carpet and draperies. H&r block for military Return trips to your former residence. H&r block for military Security deposits (including any given up due to the move). H&r block for military Storage charges except those incurred in transit and for foreign moves. H&r block for military No double deduction. H&r block for military   You cannot take a moving expense deduction and a business expense deduction for the same expenses. H&r block for military You must decide if your expenses are deductible as moving expenses or as business expenses. H&r block for military For example, expenses you have for travel, meals, and lodging while temporarily working at a place away from your regular place of work may be deductible as business expenses if you are considered away from home on business. H&r block for military In most cases, your work at a single location is considered temporary if it is realistically expected to last (and does in fact last) for one year or less. H&r block for military   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. H&r block for military Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. H&r block for military It covers reimbursements for any of your moving expenses discussed in this publication. H&r block for military It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. H&r block for military Types of Reimbursement Plans If you receive a reimbursement for your moving expenses, how you report this amount and your expenses depends on whether the reimbursement is paid to you under an accountable plan or a nonaccountable plan. H&r block for military For a quick overview of how to report your reimbursement and moving expenses, see Table 2 in the section on How and When To Report, later. H&r block for military Your employer should tell you what method of reimbursement is used and what records are required. H&r block for military Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. H&r block for military Your expenses must have a business connection – that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. H&r block for military Two examples of this are the reasonable expenses of moving your possessions from your former home to your new home, and traveling from your former home to your new home. H&r block for military You must adequately account to your employer for these expenses within a reasonable period of time. H&r block for military You must return any excess reimbursement or allowance within a reasonable period of time. H&r block for military Adequate accounting. H&r block for military   You adequately account for your moving expenses by giving your employer documentation of those expenses, such as a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it. H&r block for military Documentation includes receipts, canceled checks, and bills. H&r block for military Reasonable period of time. H&r block for military   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. H&r block for military However, regardless of the facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. H&r block for military You receive an advance within 30 days of the time you have an expense. H&r block for military You adequately account for your expenses within 60 days after they were paid or incurred. H&r block for military You return any excess reimbursement within 120 days after the expense was paid or incurred. H&r block for military You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. H&r block for military Excess reimbursement. H&r block for military   This includes any amount you are paid (including advances and allowances) that is more than the moving expenses that you adequately accounted for to your employer within a reasonable period of time. H&r block for military Returning excess reimbursements. H&r block for military   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. H&r block for military Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. H&r block for military For example, if you received an advance and you did not spend all the money on deductible moving expenses, or you do not have proof of all your expenses, you have an excess reimbursement. H&r block for military You meet accountable plan rules. H&r block for military   If for all reimbursements you meet the three rules for an accountable plan (listed earlier), your employer should not include any reimbursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. H&r block for military Instead, your employer should include the reimbursements in box 12 of your Form W-2. H&r block for military Example. H&r block for military You lived in Boston and accepted a job in Atlanta. H&r block for military Under an accountable plan, your employer reimbursed you for your actual traveling expenses from Boston to Atlanta and the cost of moving your furniture to Atlanta. H&r block for military Your employer will include the reimbursement on your Form W-2, box 12, with Code P. H&r block for military If your moving expenses are more than your reimbursement, you may be able to deduct your additional expenses (see How and When To Report, later). H&r block for military You do not meet accountable plan rules. H&r block for military   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. H&r block for military   If your deductible expenses are reimbursed under an otherwise accountable plan but you do not return, within a reasonable period, any reimbursement of expenses for which you did not adequately account, then only the amount for which you did adequately account is considered as paid under an accountable plan. H&r block for military The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). H&r block for military Reimbursement of nondeductible expenses. H&r block for military   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. H&r block for military The reimbursements you receive for the nondeductible expenses and any allowances for miscellaneous or unspecified expenses are treated as paid under a nonaccountable plan (see below) and are included in your income. H&r block for military If you are reimbursed by your employer for the taxes you must pay (including social security and Medicare taxes) because you have received taxable moving expense reimbursements, you must pay tax on this reimbursement as well, and it is treated as paid under a nonaccountable plan. H&r block for military Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. H&r block for military In addition, the following payments will be treated as paid under a nonaccountable plan. H&r block for military Excess reimbursements you fail to return to your employer. H&r block for military Reimbursements of nondeductible expenses. H&r block for military See Reimbursement of nondeductible expenses, earlier. H&r block for military If an arrangement pays for your moving expenses by reducing your wages, salary, or other pay, the amount of the reduction will be treated as a payment made under a nonaccountable plan. H&r block for military This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. H&r block for military If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. H&r block for military Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. H&r block for military Your employer will report the total in box 1 of your Form W-2. H&r block for military Example. H&r block for military To get you to work in another city, your new employer reimburses you under an accountable plan for the $7,500 loss on the sale of your home. H&r block for military Because this is a reimbursement of a nondeductible expense, it is treated as paid under a nonaccountable plan and must be included as income in box 1 of your Form W-2. H&r block for military Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Do not include in income any moving expense payment you received under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. H&r block for military These payments are made to persons displaced from their homes, businesses, or farms by federal projects. H&r block for military Tax Withholding and Estimated Tax Your employer must withhold income, social security, and Medicare taxes from reimbursements and allowances paid to you that are included in your income. H&r block for military See Reimbursements included in income, later. H&r block for military Reimbursements excluded from income. H&r block for military   Your employer should not include in your wages reimbursements paid under an accountable plan (explained earlier) for moving expenses that you: Could deduct if you had paid or incurred them, and Did not deduct in an earlier year. H&r block for military These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. H&r block for military Your employer should report these reimbursements on your Form W-2, box 12, with Code P. H&r block for military    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). H&r block for military Expenses deducted in earlier year. H&r block for military   If you receive a reimbursement this year for moving expenses deducted in an earlier year, and the reimbursement is not included as wages in box 1 of your Form W-2, you must include the reimbursement in income on Form 1040, line 21. H&r block for military Your employer should show the amount of your reimbursement in box 12 of your Form W-2. H&r block for military Reimbursements included in income. H&r block for military   Your employer must include in your income any reimbursements made (or treated as made) under a nonaccountable plan, even though they are for deductible moving expenses. H&r block for military See Nonaccountable Plans under Types of Reimbursement Plans, earlier. H&r block for military Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. H&r block for military This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. H&r block for military It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. H&r block for military Reimbursement for deductible and nondeductible expenses. H&r block for military    If your employer reimburses you for both deductible and nondeductible moving expenses, your employer must determine the amount of the reimbursement that is not taxable and not subject to withholding. H&r block for military Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. H&r block for military Amount of income tax withheld. H&r block for military   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. H&r block for military It depends in part on whether income tax is withheld from your regular wages, on whether the reimbursements and allowances are added to your regular wages, and on any information you have given to your employer on Form W-4, Employee's Withholding Allowance Certificate. H&r block for military   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. H&r block for military The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. H&r block for military Estimated tax. H&r block for military    If you must make estimated tax payments, you need to take into account any taxable reimbursements and deductible moving expenses in figuring your estimated tax. H&r block for military For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. H&r block for military How and When To Report This section explains how and when to report your moving expenses and any reimbursements or allowances you received for your move. H&r block for military For a quick overview, see Table 2, later. H&r block for military Form 3903 Use Form 3903 to figure your moving expense deduction. H&r block for military Use a separate Form 3903 for each move for which you are deducting expenses. H&r block for military Do not file Form 3903 if all of the following apply. H&r block for military You moved to a location outside the United States in an earlier year. H&r block for military You are claiming only storage fees while you were away from the United States. H&r block for military Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. H&r block for military Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Form 1040, line 26, and enter “Storage” on the dotted line next to the amount. H&r block for military If you meet the special rules for members of the Armed Forces, see How to complete Form 3903 for members of the Armed Forces under Members of the Armed Forces, later. H&r block for military Completing Form 3903. H&r block for military   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. H&r block for military If so, complete lines 1 through 3 of the form using your actual expenses (except, if you use your own car, you can figure expenses based on the standard mileage rate, instead of actual amounts for gas and oil). H&r block for military Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. H&r block for military This excluded amount should be identified on Form W-2, box 12, with code P. H&r block for military Expenses greater than reimbursement. H&r block for military   If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. H&r block for military This is your moving expense deduction. H&r block for military Expenses equal to or less than reimbursement. H&r block for military    If line 3 is equal to or less than line 4, you have no moving expense deduction. H&r block for military Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. H&r block for military Table 2. H&r block for military Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. H&r block for military . H&r block for military . H&r block for military AND you have. H&r block for military . H&r block for military . H&r block for military THEN. H&r block for military . H&r block for military . H&r block for military your reimbursement reported only  in box 12 with code P moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses* and reimbursements. H&r block for military your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. H&r block for military your reimbursement divided  between box 12 and box 1 moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses,* but only the  reimbursements reported in box 12 of  Form W-2. H&r block for military your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. H&r block for military no reimbursement moving expenses file Form 3903 showing all allowable  expenses. H&r block for military * * See Deductible Moving Expenses, earlier, for allowable expenses. H&r block for military    Where to deduct. H&r block for military   Deduct your moving expenses on Form 1040, line 26. H&r block for military The amount of moving expenses you can deduct is shown on Form 3903, line 5. H&r block for military    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. H&r block for military   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. H&r block for military Expenses not reimbursed. H&r block for military   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. H&r block for military Example. H&r block for military In December 2012, your employer transferred you to another city in the United States, where you still work. H&r block for military You are single and were not reimbursed for your moving expenses. H&r block for military In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. H&r block for military In January 2013, you paid for travel to the new city. H&r block for military You can deduct these additional expenses on your 2013 tax return. H&r block for military Expenses reimbursed. H&r block for military   If you are reimbursed for your expenses and you use the cash method of accounting, you can deduct your expenses either in the year you paid them or in the year you received the reimbursement. H&r block for military If you use the cash method of accounting, you can choose to deduct the expenses in the year you are reimbursed even though you paid the expenses in a different year. H&r block for military See Choosing when to deduct, next. H&r block for military   If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Form 1040, line 21. H&r block for military Choosing when to deduct. H&r block for military   If you use the cash method of accounting, which is used by most individuals, you can choose to deduct moving expenses in the year your employer reimburses you if: You paid the expenses in a year before the year of reimbursement, or You paid the expenses in the year immediately after the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year. H&r block for military How to make the choice. H&r block for military   You choose to deduct moving expenses in the year you received reimbursement by taking the deduction on your return, or amended return, for that year. H&r block for military    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. H&r block for military Illustrated Example Tom and Peggy Smith are married and have two children. H&r block for military They owned a home in Detroit where Tom worked. H&r block for military On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. H&r block for military Peggy flew to San Diego on March 1 to look for a new home. H&r block for military She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. H&r block for military The Smiths sold their Detroit home for $1,500 less than they paid for it. H&r block for military They contracted to have their personal effects moved to San Diego on April 3. H&r block for military The family drove to San Diego where they found that their new home was not finished. H&r block for military They stayed in a nearby motel until the house was ready on May 1. H&r block for military On April 10, Tom went to work in the San Diego plant where he still works. H&r block for military Their records for the move show: 1) Peggy's pre-move househunting  trip:       Travel and lodging   $ 449       Meals   75   $ 524 2) Down payment on San Diego  home 25,000 3) Real estate commission paid on  sale of Detroit home 3,500 4) Loss on sale of Detroit home (not  including real estate commission) 1,500 5) Amount paid for moving personal  effects (furniture, other household  goods, etc. H&r block for military ) 8,000 6) Expenses of driving to San Diego:       Mileage (Start 14,278;  End 16,478) 2,200 miles at 24 cents a mile   $ 528       Lodging   180       Meals   320   1,028 7) Cost of temporary living  expenses in San Diego:       Motel rooms   $1,450       Meals   2,280   3,730 Total $43,282   Tom was reimbursed $10,907 under an accountable plan. H&r block for military His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. H&r block for military Moving personal effects   $6,800 Travel (and lodging) to San Diego   708 Travel (and lodging) for househunting trip   449 Lodging for temporary quarters   1,450 Loss on sale of home   1,500 Total reimbursement   $10,907 The employer included this reimbursement on Tom's Form W-2 for the year. H&r block for military The reimbursement of allowable expenses, $7,508 for moving household goods and travel to San Diego, was included in box 12 of Form W-2. H&r block for military His employer identified this amount with code P. H&r block for military The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. H&r block for military Tom must include this amount on Form 1040, line 7. H&r block for military The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. H&r block for military Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. H&r block for military To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. H&r block for military Item 5 — moving personal effects (line 1)   $8,000 Item 6 — driving to San Diego ($528 + $180)  (line 2)   708 Total tax deductible moving expenses (line 3)   $8,708 Minus: Reimbursement included in box 12  of Form W-2 (line 4)   7,508 Tax deduction for moving expenses (line 5)   $1,200   Tom's Form 3903 is shown, later. H&r block for military He also enters his deduction, $1,200, on Form 1040, line 26. H&r block for military Nondeductible expenses. H&r block for military   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. H&r block for military Item 1 — pre-move househunting expenses of $524. H&r block for military Item 2 — the $25,000 down payment on the San Diego home. H&r block for military If any part of it were for payment of deductible taxes or interest on the mortgage on the house, that part would be deductible as an itemized deduction. H&r block for military Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. H&r block for military The commission is used to figure the gain or loss on the sale. H&r block for military Item 4 — the $1,500 loss on the sale of the Detroit home. H&r block for military Item 6 — the $320 expense for meals while driving to San Diego. H&r block for military (However, the lodging and car expenses are deductible. H&r block for military ) Item 7 — temporary living expenses of $3,730. H&r block for military    This image is too large to be displayed in the current screen. H&r block for military Please click the link to view the image. H&r block for military 2012 Form 3903 Moving Expenses Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests, discussed earlier. H&r block for military You can deduct your unreimbursed moving expenses. H&r block for military 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. H&r block for military The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. H&r block for military Spouse and dependents. H&r block for military   If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to: The place of enlistment, The member's, spouse's, or dependent's home of record, or A nearer point in the United States. H&r block for military   If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location. H&r block for military Services or reimbursements provided by government. H&r block for military   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. H&r block for military In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual moving expenses, the government must include the excess in your wages on Form W-2. H&r block for military However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance is not included in income and should not be included in box 1 of Form W-2. H&r block for military   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. H&r block for military You can deduct the expenses that are more than your reimbursements. H&r block for military See Deductible Moving Expenses, earlier. H&r block for military How to complete Form 3903 for members of the Armed Forces. H&r block for military    Take the following steps. H&r block for military Complete lines 1 through 3 of the form, using your actual expenses. H&r block for military Do not include any expenses for moving services provided by the government. H&r block for military Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. H&r block for military Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. H&r block for military Do not include the value of moving or storage services provided by the government. H&r block for military Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. H&r block for military Complete line 5. H&r block for military If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. H&r block for military This is your moving expense deduction. H&r block for military If line 3 is equal to or less than line 4, you do not have a moving expense deduction. H&r block for military Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. H&r block for military If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. H&r block for military    Do not deduct any expenses for moving or storage services provided by the government. H&r block for military How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. H&r block for military Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. H&r block for military Free help with your tax return. H&r block for military   Free help in preparing your return is available nationwide from IRS-certified volunteers. H&r block for military The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. H&r block for military The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. H&r block for military Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. H&r block for military Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. H&r block for military To find the nearest VITA or TCE site, visit IRS. H&r block for military gov or call 1-800-906-9887. H&r block for military   As part of the TCE program, AARP offers the Tax-Aide counseling program. H&r block for military To find the nearest AARP Tax-Aide site, visit AARP's website at www. H&r block for military aarp. H&r block for military org/money/taxaide or call 1-888-227-7669. H&r block for military   For more information on these programs, go to IRS. H&r block for military gov and enter “VITA” in the search box. H&r block for military Internet. H&r block for military IRS. H&r block for military gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. H&r block for military Apply for an Employer Identification Number (EIN). H&r block for military Go to IRS. H&r block for military gov and enter Apply for an EIN in the search box. H&r block for military Request an Electronic Filing PIN by going to IRS. H&r block for military gov and entering Electronic Filing PIN in the search box. H&r block for military Check the status of your 2013 refund with Where's My Refund? Go to IRS. H&r block for military gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block for military If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. H&r block for military Check the status of your amended return. H&r block for military Go to IRS. H&r block for military gov and enter Where's My Amended Return in the search box. H&r block for military Download forms, instructions, and publications, including some accessible versions. H&r block for military Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. H&r block for military gov or IRS2Go. H&r block for military Tax return and tax account transcripts are generally available for the current year and past three years. H&r block for military Figure your income tax withholding with the IRS Withholding Calculator on IRS. H&r block for military gov. H&r block for military Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. H&r block for military Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. H&r block for military gov. H&r block for military Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. H&r block for military gov or IRS2Go. H&r block for military Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. H&r block for military An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. H&r block for military Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. H&r block for military If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. H&r block for military Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. H&r block for military Locate the nearest volunteer help site with the VITA Locator Tool on IRS. H&r block for military gov. H&r block for military Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. H&r block for military The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. H&r block for military Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. H&r block for military AARP offers the Tax-Aide counseling program as part of the TCE program. H&r block for military Visit AARP's website to find the nearest Tax-Aide location. H&r block for military Research your tax questions. H&r block for military Search publications and instructions by topic or keyword. H&r block for military Read the Internal Revenue Code, regulations, or other official guidance. H&r block for military Read Internal Revenue Bulletins. H&r block for military Sign up to receive local and national tax news by email. H&r block for military Phone. H&r block for military You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. H&r block for military Download the free IRS2Go mobile app from the iTunes app store or from Google Play. H&r block for military Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. H&r block for military Call to locate the nearest volunteer help site, 1-800-906-9887. H&r block for military Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. H&r block for military The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. H&r block for military Most VITA and TCE sites offer free electronic filing. H&r block for military Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. H&r block for military Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. H&r block for military Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. H&r block for military The automated Where's My Refund? information is available 24 hours a day, 7 days a week. H&r block for military If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. H&r block for military Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. H&r block for military Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block for military Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. H&r block for military Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. H&r block for military Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). H&r block for military You should receive your order within 10 business days. H&r block for military Call to order transcripts of your tax returns or tax account, 1-800-908-9946. H&r block for military Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. H&r block for military Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. H&r block for military Call to ask tax questions, 1-800-829-1040. H&r block for military Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. H&r block for military The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. H&r block for military These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. H&r block for military gsa. H&r block for military gov/fedrelay. H&r block for military Walk-in. H&r block for military You can find a selection of forms, publications and services — in-person, face-to-face. H&r block for military Products. H&r block for military You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H&r block for military Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. H&r block for military Services. H&r block for military You can walk in to your local TAC most business days for personal, face-to-face tax help. H&r block for military An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. H&r block for military If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. H&r block for military No appointment is necessary—just walk in. H&r block for military Before visiting, check www. H&r block for military irs. H&r block for military gov/localcontacts for hours of operation and services provided. H&r block for military Mail. H&r block for military You can send your order for forms, instructions, and publications to the address below. H&r block for military You should receive a response within 10 business days after your request is received. H&r block for military  Internal Revenue Service 1201 N. H&r block for military Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. H&r block for military   The Taxpayer Advocate Service (TAS) is your voice at the IRS. H&r block for military Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. H&r block for military What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. H&r block for military We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. H&r block for military You face (or your business is facing) an immediate threat of adverse action. H&r block for military You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. H&r block for military   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. H&r block for military Here's why we can help: TAS is an independent organization within the IRS. H&r block for military Our advocates know how to work with the IRS. H&r block for military Our services are free and tailored to meet your needs. H&r block for military We have offices in every state, the District of Columbia, and Puerto Rico. H&r block for military How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. H&r block for military irs. H&r block for military gov/advocate, or call us toll-free at 1-877-777-4778. H&r block for military How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. H&r block for military If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. H&r block for military irs. H&r block for military gov/sams. H&r block for military Low Income Taxpayer Clinics. H&r block for military   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. H&r block for military Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. H&r block for military Visit www. H&r block for military TaxpayerAdvocate. H&r block for military irs. H&r block for military gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. H&r block for military Prev  Up  Next   Home   More Online Publications