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H&r block free state 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 free state Your move is closely related to the start of work. H&r block free state You meet the distance test. H&r block free state You meet the time test. H&r block free state 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 free state Retirees, survivors, and Armed Forces members. H&r block free state   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 free state These rules are discussed later in this publication. H&r block free state 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 free state Closely related in time. H&r block free state   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 free state 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 free state    Figure A. H&r block free state Illustration of Distance Test Please click here for the text description of the image. H&r block free state 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 free state Example. H&r block free state Your family moved more than a year after you started work at a new location. H&r block free state You delayed the move for 18 months to allow your child to complete high school. H&r block free state You can deduct your moving expenses. H&r block free state Closely related in place. H&r block free state   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 free state 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 free state Home defined. H&r block free state   Your home means your main home (residence). H&r block free state It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. H&r block free state It does not include other homes owned or kept up by you or members of your family. H&r block free state It also does not include a seasonal home, such as a summer beach cottage. H&r block free state Your former home means your home before you left for your new job location. H&r block free state Your new home means your home within the area of your new job location. H&r block free state Retirees or survivors. H&r block free state   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 free state You must have worked outside the United States or be a survivor of someone who did. H&r block free state See Retirees or Survivors Who Move to the United States, later. H&r block free state 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 free state 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 free state You can use Worksheet 1 to see if you meet this test. H&r block free state Worksheet 1. H&r block free state Distance Test   Note. H&r block free state Members of the Armed Forces may not have to meet this test. H&r block free state See Members of the Armed Forces. H&r block free state     1. H&r block free state Enter the number of miles from your old home to your new workplace 1. H&r block free state miles 2. H&r block free state Enter the number of miles from your old home to your old workplace 2. H&r block free state miles 3. H&r block free state Subtract line 2 from line 1. H&r block free state If zero or less, enter -0- 3. H&r block free state miles 4. H&r block free state Is line 3 at least 50 miles? □ Yes. H&r block free state You meet this test. H&r block free state  □ No. H&r block free state You do not meet this test. H&r block free state You cannot deduct your moving expenses. H&r block free state The distance between a job location and your home is the shortest of the more commonly traveled routes between them. H&r block free state The distance test considers only the location of your former home. H&r block free state It does not take into account the location of your new home. H&r block free state See Figure A, earlier. H&r block free state Example. H&r block free state You moved to a new home less than 50 miles from your former home because you changed main job locations. H&r block free state Your old main job location was 3 miles from your former home. H&r block free state Your new main job location is 60 miles from that home. H&r block free state 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 free state First job or return to full-time work. H&r block free state   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 free state   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 free state Armed Forces. H&r block free state   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 free state See Members of the Armed Forces, later. H&r block free state Main job location. H&r block free state   Your main job location is usually the place where you spend most of your working time. H&r block free state This could be your office, plant, store, shop, or other location. H&r block free state 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 free state Union members. H&r block free state   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 free state More than one job. H&r block free state   If you have more than one job at any time, your main job location depends on the facts in each case. H&r block free state 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 free state    Table 1. H&r block free state Satisfying the Time Test for Employees and Self-Employed Persons IF you are. H&r block free state . H&r block free state . H&r block free state THEN you satisfy the time test by meeting the. H&r block free state . H&r block free state . H&r block free state an employee 39-week test for employees. H&r block free state self-employed 78-week test for self-employed persons. H&r block free state 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 free state Your principal place of work  determines which test applies. H&r block free state 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 free state Time Test To deduct your moving expenses, you also must meet one of the following two time tests. H&r block free state The time test for employees. H&r block free state The time test for self-employed persons. H&r block free state Both of these tests are explained below. H&r block free state See Table 1, below, for a summary of these tests. H&r block free state You can deduct your moving expenses before you meet either of the time tests. H&r block free state See Time Test Not Yet Met, later. H&r block free state 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 free state Full-time employment depends on what is usual for your type of work in your area. H&r block free state For purposes of this test, the following four rules apply. H&r block free state You count only your full-time work as an employee, not any work you do as a self-employed person. H&r block free state You do not have to work for the same employer for all 39 weeks. H&r block free state You do not have to work 39 weeks in a row. H&r block free state You must work full time within the same general commuting area for all 39 weeks. H&r block free state Temporary absence from work. H&r block free state   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 free state 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 free state Seasonal work. H&r block free state   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 free state 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 free state    Figure B. H&r block free state 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 free state 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 free state For purposes of the time test for self-employed persons, the following three rules apply. H&r block free state You count any full-time work you do either as an employee or as a self-employed person. H&r block free state 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 free state You must work within the same general commuting area for all 78 weeks. H&r block free state Example. H&r block free state 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 free state You pay moving expenses in 2013 and 2014 in connection with this move. H&r block free state 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 free state 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 free state 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 free state You have until December 1, 2015, to satisfy this requirement. H&r block free state Self-employment. H&r block free state   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 free state 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 free state Full-time work. H&r block free state   You can count only those weeks during which you work full time as a week of work. H&r block free state Whether you work full time during any week depends on what is usual for your type of work in your area. H&r block free state For example, you are a self-employed dentist and maintain office hours 4 days a week. H&r block free state 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 free state Temporary absence from work. H&r block free state   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 free state Seasonal trade or business. H&r block free state   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 free state The off-season must be less than 6 months and you must work full time before and after the off-season. H&r block free state Example. H&r block free state You own and operate a motel at a beach resort. H&r block free state The motel is closed for 5 months during the off-season. H&r block free state You work full time as the operator of the motel before and after the off-season. H&r block free state You are considered self-employed on a full-time basis during the weeks of the off-season. H&r block free state   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. H&r block free state Example. H&r block free state 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 free state He generally worked at the shop about 40 hours each week. H&r block free state 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 free state 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 free state    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 free state 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 free state However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. H&r block free state 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 free state 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 free state 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 free state See When To Deduct Expenses later, for more details. H&r block free state Failure to meet the time test. H&r block free state    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 free state Example. H&r block free state You arrive in the general area of your new job location, as an employee, on September 15, 2013. H&r block free state 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 free state 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 free state Exceptions to the Time Test You do not have to meet the time test if one of the following applies. H&r block free state You are in the Armed Forces and you moved because of a permanent change of station. H&r block free state See Members of the Armed Forces , later. H&r block free state Your main job location was outside the United States and you moved to the United States because you retired. H&r block free state See Retirees or Survivors Who Move to the United States, later. H&r block free state You are the survivor of a person whose main job location at the time of death was outside the United States. H&r block free state See Retirees or Survivors Who Move to the United States, later. H&r block free state Your job at the new location ends because of death or disability. H&r block free state You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. H&r block free state 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 free state 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 free state 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 free state 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 free state United States defined. H&r block free state   For this section of this publication, the term “United States” includes the possessions of the United States. H&r block free state Retirees who were working abroad. H&r block free state   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. H&r block free state However, both your former main job location and your former home must have been outside the United States. H&r block free state Permanently retired. H&r block free state   You are considered permanently retired when you cease gainful full-time employment or self-employment. H&r block free state 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 free state 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 free state Decedents. H&r block free state   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 free state The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. H&r block free state   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. H&r block free state For more information, see Publication 559, Survivors, Executors, and Administrators. H&r block free state Survivors of decedents who were working abroad. H&r block free state   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 free state The move is to a home in the United States. H&r block free state The move begins within 6 months after the decedent's death. H&r block free state (When a move begins is described below. H&r block free state ) The move is from the decedent's former home. H&r block free state The decedent's former home was outside the United States. H&r block free state The decedent's former home was also your home. H&r block free state When a move begins. H&r block free state   A move begins when one of the following events occurs. H&r block free state 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 free state Your household goods and personal effects are packed and on the way to your home in the United States. H&r block free state You leave your former home to travel to your new home in the United States. H&r block free state 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 free state You cannot deduct any expenses for meals. H&r block free state Reasonable expenses. H&r block free state   You can deduct only those expenses that are reasonable for the circumstances of your move. H&r block free state 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 free state 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 free state Example. H&r block free state Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. H&r block free state On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. H&r block free state 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 free state Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. H&r block free state Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. H&r block free state Travel by car. H&r block free state   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 free state 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 free state You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. H&r block free state Member of your household. H&r block free state   You can deduct moving expenses you pay for yourself and members of your household. H&r block free state A member of your household is anyone who has both your former and new home as his or her home. H&r block free state It does not include a tenant or employee, unless that person is your dependent. H&r block free state 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 free state Your move may be from one U. H&r block free state S. H&r block free state location to another or from a foreign country to the United States. H&r block free state Household goods and personal effects. H&r block free state   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 free state 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 free state   If you use your own car to move your things, see Travel by car, earlier. H&r block free state   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 free state   You can deduct the cost of shipping your car and your household pets to your new home. H&r block free state   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. H&r block free state Your deduction is limited to the amount it would have cost to move them from your former home. H&r block free state Example. H&r block free state Paul Brown has been living and working in North Carolina for the last 4 years. H&r block free state Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. H&r block free state Paul got a job in Washington, DC. H&r block free state 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 free state It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. H&r block free state He can deduct only $1,800 of the $3,000 he paid. H&r block free state The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). H&r block free state You cannot deduct the cost of moving furniture you buy on the way to your new home. H&r block free state   Storage expenses. H&r block free state   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 free state Travel expenses. H&r block free state   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 free state This includes expenses for the day you arrive. H&r block free state    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 free state   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 free state   The members of your household do not have to travel together or at the same time. H&r block free state However, you can only deduct expenses for one trip per person. H&r block free state If you use your own car, see Travel by car, earlier. H&r block free state Example. H&r block free state   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. H&r block free state Josh drove the family car to Washington, DC, a trip of 1,100 miles. H&r block free state His expenses were $264. H&r block free state 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 free state 00. H&r block free state One week later, Robyn flew from Minneapolis to Washington, DC. H&r block free state Her only expense was her $400 plane ticket. H&r block free state The Blacks' deduction is $854. H&r block free state 00 (Josh's $454. H&r block free state 00 + Robyn's $400). H&r block free state 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 free state You must meet the requirements under Who Can Deduct Moving Expenses , earlier. H&r block free state Deductible expenses. H&r block free state   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. H&r block free state The cost of moving household goods and personal effects from your former home to your new home. H&r block free state The cost of traveling (including lodging) from your former home to your new home. H&r block free state The cost of moving household goods and personal effects to and from storage. H&r block free state The cost of storing household goods and personal effects while you are at the new job location. H&r block free state The first two items were explained earlier under Moves to Locations in the United States . H&r block free state The last two items are discussed, later. H&r block free state Moving goods and effects to and from storage. H&r block free state   You can deduct the reasonable expenses of moving your personal effects to and from storage. H&r block free state Storage expenses. H&r block free state   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 free state Moving expenses allocable to excluded foreign income. H&r block free state   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 free state You may also be able to claim a foreign housing exclusion or deduction. H&r block free state 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 free state    Publication 54, Tax Guide for U. H&r block free state S. H&r block free state Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. H&r block free state You can get the publication from most U. H&r block free state S. H&r block free state embassies and consulates, or see How To Get Tax Help at the end of this publication. H&r block free state Nondeductible Expenses You cannot deduct the following items as moving expenses. H&r block free state Any part of the purchase price of your new home. H&r block free state Car tags. H&r block free state Driver's license. H&r block free state Expenses of buying or selling a home (including closing costs, mortgage fees, and points). H&r block free state Expenses of entering into or breaking a lease. H&r block free state Home improvements to help sell your home. H&r block free state Loss on the sale of your home. H&r block free state Losses from disposing of memberships in clubs. H&r block free state Mortgage penalties. H&r block free state Pre-move househunting expenses. H&r block free state Real estate taxes. H&r block free state Refitting of carpet and draperies. H&r block free state Return trips to your former residence. H&r block free state Security deposits (including any given up due to the move). H&r block free state Storage charges except those incurred in transit and for foreign moves. H&r block free state No double deduction. H&r block free state   You cannot take a moving expense deduction and a business expense deduction for the same expenses. H&r block free state You must decide if your expenses are deductible as moving expenses or as business expenses. H&r block free state 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 free state 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 free state   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. H&r block free state Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. H&r block free state It covers reimbursements for any of your moving expenses discussed in this publication. H&r block free state It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. H&r block free state 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 free state 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 free state Your employer should tell you what method of reimbursement is used and what records are required. H&r block free state 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 free state 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 free state 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 free state You must adequately account to your employer for these expenses within a reasonable period of time. H&r block free state You must return any excess reimbursement or allowance within a reasonable period of time. H&r block free state Adequate accounting. H&r block free state   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 free state Documentation includes receipts, canceled checks, and bills. H&r block free state Reasonable period of time. H&r block free state   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. H&r block free state 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 free state You receive an advance within 30 days of the time you have an expense. H&r block free state You adequately account for your expenses within 60 days after they were paid or incurred. H&r block free state You return any excess reimbursement within 120 days after the expense was paid or incurred. H&r block free state 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 free state Excess reimbursement. H&r block free state   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 free state Returning excess reimbursements. H&r block free state   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. H&r block free state Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. H&r block free state 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 free state You meet accountable plan rules. H&r block free state   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 free state Instead, your employer should include the reimbursements in box 12 of your Form W-2. H&r block free state Example. H&r block free state You lived in Boston and accepted a job in Atlanta. H&r block free state 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 free state Your employer will include the reimbursement on your Form W-2, box 12, with Code P. H&r block free state 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 free state You do not meet accountable plan rules. H&r block free state   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. H&r block free state   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 free state The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). H&r block free state Reimbursement of nondeductible expenses. H&r block free state   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 free state 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 free state 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 free state Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. H&r block free state In addition, the following payments will be treated as paid under a nonaccountable plan. H&r block free state Excess reimbursements you fail to return to your employer. H&r block free state Reimbursements of nondeductible expenses. H&r block free state See Reimbursement of nondeductible expenses, earlier. H&r block free state 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 free state 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 free state If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. H&r block free state 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 free state Your employer will report the total in box 1 of your Form W-2. H&r block free state Example. H&r block free state 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 free state 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 free state 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 free state These payments are made to persons displaced from their homes, businesses, or farms by federal projects. H&r block free state 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 free state See Reimbursements included in income, later. H&r block free state Reimbursements excluded from income. H&r block free state   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 free state These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. H&r block free state Your employer should report these reimbursements on your Form W-2, box 12, with Code P. H&r block free state    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 free state Expenses deducted in earlier year. H&r block free state   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 free state Your employer should show the amount of your reimbursement in box 12 of your Form W-2. H&r block free state Reimbursements included in income. H&r block free state   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 free state See Nonaccountable Plans under Types of Reimbursement Plans, earlier. H&r block free state Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. H&r block free state This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. H&r block free state It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. H&r block free state Reimbursement for deductible and nondeductible expenses. H&r block free state    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 free state Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. H&r block free state Amount of income tax withheld. H&r block free state   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 free state 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 free state   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. H&r block free state 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 free state Estimated tax. H&r block free state    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 free state For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. H&r block free state 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 free state For a quick overview, see Table 2, later. H&r block free state Form 3903 Use Form 3903 to figure your moving expense deduction. H&r block free state Use a separate Form 3903 for each move for which you are deducting expenses. H&r block free state Do not file Form 3903 if all of the following apply. H&r block free state You moved to a location outside the United States in an earlier year. H&r block free state You are claiming only storage fees while you were away from the United States. H&r block free state Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. H&r block free state 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 free state 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 free state Completing Form 3903. H&r block free state   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 free state 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 free state Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. H&r block free state This excluded amount should be identified on Form W-2, box 12, with code P. H&r block free state Expenses greater than reimbursement. H&r block free state   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 free state This is your moving expense deduction. H&r block free state Expenses equal to or less than reimbursement. H&r block free state    If line 3 is equal to or less than line 4, you have no moving expense deduction. H&r block free state 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 free state Table 2. H&r block free state Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. H&r block free state . H&r block free state . H&r block free state AND you have. H&r block free state . H&r block free state . H&r block free state THEN. H&r block free state . H&r block free state . H&r block free state 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 free state 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 free state 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 free state 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 free state no reimbursement moving expenses file Form 3903 showing all allowable  expenses. H&r block free state * * See Deductible Moving Expenses, earlier, for allowable expenses. H&r block free state    Where to deduct. H&r block free state   Deduct your moving expenses on Form 1040, line 26. H&r block free state The amount of moving expenses you can deduct is shown on Form 3903, line 5. H&r block free state    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. H&r block free state   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. H&r block free state Expenses not reimbursed. H&r block free state   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. H&r block free state Example. H&r block free state In December 2012, your employer transferred you to another city in the United States, where you still work. H&r block free state You are single and were not reimbursed for your moving expenses. H&r block free state In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. H&r block free state In January 2013, you paid for travel to the new city. H&r block free state You can deduct these additional expenses on your 2013 tax return. H&r block free state Expenses reimbursed. H&r block free state   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 free state 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 free state See Choosing when to deduct, next. H&r block free state   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 free state Choosing when to deduct. H&r block free state   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 free state How to make the choice. H&r block free state   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 free state    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. H&r block free state Illustrated Example Tom and Peggy Smith are married and have two children. H&r block free state They owned a home in Detroit where Tom worked. H&r block free state 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 free state Peggy flew to San Diego on March 1 to look for a new home. H&r block free state She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. H&r block free state The Smiths sold their Detroit home for $1,500 less than they paid for it. H&r block free state They contracted to have their personal effects moved to San Diego on April 3. H&r block free state The family drove to San Diego where they found that their new home was not finished. H&r block free state They stayed in a nearby motel until the house was ready on May 1. H&r block free state On April 10, Tom went to work in the San Diego plant where he still works. H&r block free state 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 free state ) 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 free state His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. H&r block free state 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 free state 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 free state His employer identified this amount with code P. H&r block free state 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 free state Tom must include this amount on Form 1040, line 7. H&r block free state 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 free state Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. H&r block free state To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. H&r block free state 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 free state He also enters his deduction, $1,200, on Form 1040, line 26. H&r block free state Nondeductible expenses. H&r block free state   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 free state Item 1 — pre-move househunting expenses of $524. H&r block free state Item 2 — the $25,000 down payment on the San Diego home. H&r block free state 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 free state Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. H&r block free state The commission is used to figure the gain or loss on the sale. H&r block free state Item 4 — the $1,500 loss on the sale of the Detroit home. H&r block free state Item 6 — the $320 expense for meals while driving to San Diego. H&r block free state (However, the lodging and car expenses are deductible. H&r block free state ) Item 7 — temporary living expenses of $3,730. H&r block free state    This image is too large to be displayed in the current screen. H&r block free state Please click the link to view the image. H&r block free state 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 free state You can deduct your unreimbursed moving expenses. H&r block free state 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 free state 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 free state Spouse and dependents. H&r block free state   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 free state   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 free state Services or reimbursements provided by government. H&r block free state   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 free state 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 free state 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 free state   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. H&r block free state You can deduct the expenses that are more than your reimbursements. H&r block free state See Deductible Moving Expenses, earlier. H&r block free state How to complete Form 3903 for members of the Armed Forces. H&r block free state    Take the following steps. H&r block free state Complete lines 1 through 3 of the form, using your actual expenses. H&r block free state Do not include any expenses for moving services provided by the government. H&r block free state Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. H&r block free state 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 free state Do not include the value of moving or storage services provided by the government. H&r block free state 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 free state Complete line 5. H&r block free state 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 free state This is your moving expense deduction. H&r block free state If line 3 is equal to or less than line 4, you do not have a moving expense deduction. H&r block free state Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. H&r block free state If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. H&r block free state    Do not deduct any expenses for moving or storage services provided by the government. H&r block free state How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. H&r block free state 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 free state Free help with your tax return. H&r block free state   Free help in preparing your return is available nationwide from IRS-certified volunteers. H&r block free state 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 free state The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. H&r block free state 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 free state Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. H&r block free state To find the nearest VITA or TCE site, visit IRS. H&r block free state gov or call 1-800-906-9887. H&r block free state   As part of the TCE program, AARP offers the Tax-Aide counseling program. H&r block free state To find the nearest AARP Tax-Aide site, visit AARP's website at www. H&r block free state aarp. H&r block free state org/money/taxaide or call 1-888-227-7669. H&r block free state   For more information on these programs, go to IRS. H&r block free state gov and enter “VITA” in the search box. H&r block free state Internet. H&r block free state IRS. H&r block free state gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. H&r block free state Apply for an Employer Identification Number (EIN). H&r block free state Go to IRS. H&r block free state gov and enter Apply for an EIN in the search box. H&r block free state Request an Electronic Filing PIN by going to IRS. H&r block free state gov and entering Electronic Filing PIN in the search box. H&r block free state Check the status of your 2013 refund with Where's My Refund? Go to IRS. H&r block free state 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 free state 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 free state Check the status of your amended return. H&r block free state Go to IRS. H&r block free state gov and enter Where's My Amended Return in the search box. H&r block free state Download forms, instructions, and publications, including some accessible versions. H&r block free state Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. H&r block free state gov or IRS2Go. H&r block free state Tax return and tax account transcripts are generally available for the current year and past three years. H&r block free state Figure your income tax withholding with the IRS Withholding Calculator on IRS. H&r block free state gov. H&r block free state 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 free state Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. H&r block free state gov. H&r block free state Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. H&r block free state gov or IRS2Go. H&r block free state Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. H&r block free state An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. H&r block free state Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. H&r block free state If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. H&r block free state 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 free state Locate the nearest volunteer help site with the VITA Locator Tool on IRS. H&r block free state gov. H&r block free state 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 free state The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. H&r block free state 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 free state AARP offers the Tax-Aide counseling program as part of the TCE program. H&r block free state Visit AARP's website to find the nearest Tax-Aide location. H&r block free state Research your tax questions. H&r block free state Search publications and instructions by topic or keyword. H&r block free state Read the Internal Revenue Code, regulations, or other official guidance. H&r block free state Read Internal Revenue Bulletins. H&r block free state Sign up to receive local and national tax news by email. H&r block free state Phone. H&r block free state 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 free state Download the free IRS2Go mobile app from the iTunes app store or from Google Play. H&r block free state 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 free state Call to locate the nearest volunteer help site, 1-800-906-9887. H&r block free state 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 free state The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. H&r block free state Most VITA and TCE sites offer free electronic filing. H&r block free state Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. H&r block free state 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 free state Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. H&r block free state The automated Where's My Refund? information is available 24 hours a day, 7 days a week. H&r block free state 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 free state 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 free state 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 free state 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 free state Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. H&r block free state 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 free state You should receive your order within 10 business days. H&r block free state Call to order transcripts of your tax returns or tax account, 1-800-908-9946. H&r block free state 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 free state Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. H&r block free state Call to ask tax questions, 1-800-829-1040. H&r block free state Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. H&r block free state The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. H&r block free state These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. H&r block free state gsa. H&r block free state gov/fedrelay. H&r block free state Walk-in. H&r block free state You can find a selection of forms, publications and services — in-person, face-to-face. H&r block free state Products. H&r block free state You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H&r block free state Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. H&r block free state Services. H&r block free state You can walk in to your local TAC most business days for personal, face-to-face tax help. H&r block free state An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. H&r block free state 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 free state No appointment is necessary—just walk in. H&r block free state Before visiting, check www. H&r block free state irs. H&r block free state gov/localcontacts for hours of operation and services provided. H&r block free state Mail. H&r block free state You can send your order for forms, instructions, and publications to the address below. H&r block free state You should receive a response within 10 business days after your request is received. H&r block free state  Internal Revenue Service 1201 N. H&r block free state Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. H&r block free state   The Taxpayer Advocate Service (TAS) is your voice at the IRS. H&r block free state Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. H&r block free state 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 free state 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 free state You face (or your business is facing) an immediate threat of adverse action. H&r block free state 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 free state   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 free state Here's why we can help: TAS is an independent organization within the IRS. H&r block free state Our advocates know how to work with the IRS. H&r block free state Our services are free and tailored to meet your needs. H&r block free state We have offices in every state, the District of Columbia, and Puerto Rico. H&r block free state 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 free state irs. H&r block free state gov/advocate, or call us toll-free at 1-877-777-4778. H&r block free state How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. H&r block free state 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 free state irs. H&r block free state gov/sams. H&r block free state Low Income Taxpayer Clinics. H&r block free state   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 free state 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 free state Visit www. H&r block free state TaxpayerAdvocate. H&r block free state irs. H&r block free state gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 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