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I Need To Amend My 2012 Taxes

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I Need To Amend My 2012 Taxes

I need to amend my 2012 taxes 21. I need to amend my 2012 taxes   Medical and Dental Expenses Table of Contents What's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. I need to amend my 2012 taxes How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons What's New Medical and dental expenses. I need to amend my 2012 taxes  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. I need to amend my 2012 taxes 5% if either you or your spouse is age 65 or older). I need to amend my 2012 taxes Standard mileage rate. I need to amend my 2012 taxes  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. I need to amend my 2012 taxes See Transportation under What Medical Expenses Are Includible. I need to amend my 2012 taxes Introduction This chapter will help you determine the following. I need to amend my 2012 taxes What medical expenses are. I need to amend my 2012 taxes What expenses you can include this year. I need to amend my 2012 taxes How much of the expenses you can deduct. I need to amend my 2012 taxes Whose medical expenses you can include. I need to amend my 2012 taxes What medical expenses are includible. I need to amend my 2012 taxes How to treat reimbursements. I need to amend my 2012 taxes How to report the deduction on your tax return. I need to amend my 2012 taxes How to report impairment-related work expenses. I need to amend my 2012 taxes How to report health insurance costs if you are self-employed. I need to amend my 2012 taxes Useful Items - You may want to see: Publications 502 Medical and Dental Expenses 969 Health Savings Accounts and Other Tax-Favored Health Plans Form (and Instructions) Schedule A (Form 1040) Itemized Deductions What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. I need to amend my 2012 taxes These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. I need to amend my 2012 taxes They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. I need to amend my 2012 taxes Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. I need to amend my 2012 taxes They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. I need to amend my 2012 taxes Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. I need to amend my 2012 taxes Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. I need to amend my 2012 taxes What Expenses Can You Include This Year? You can include only the medical and dental expenses you paid this year, regardless of when the services were provided. I need to amend my 2012 taxes If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. I need to amend my 2012 taxes If you use a “pay-by-phone” or “online” account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. I need to amend my 2012 taxes If you use a credit card, include medical expenses you charge to your credit card in the year the charge is made, not when you actually pay the amount charged. I need to amend my 2012 taxes Separate returns. I need to amend my 2012 taxes   If you and your spouse live in a noncommunity property state and file separate returns, each of you can include only the medical expenses each actually paid. I need to amend my 2012 taxes Any medical expenses paid out of a joint checking account in which you and your spouse have the same interest are considered to have been paid equally by each of you, unless you can show otherwise. I need to amend my 2012 taxes Community property states. I need to amend my 2012 taxes   If you and your spouse live in a community property state and file separate returns, or are registered domestic partners in Nevada, Washington, or California, any medical expenses paid out of community funds are divided equally. I need to amend my 2012 taxes Each of you should include half the expenses. I need to amend my 2012 taxes If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. I need to amend my 2012 taxes If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. I need to amend my 2012 taxes How Much of the Expenses Can You Deduct? Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your AGI (7. I need to amend my 2012 taxes 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). I need to amend my 2012 taxes Example. I need to amend my 2012 taxes You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. I need to amend my 2012 taxes You paid medical expenses of $2,500. I need to amend my 2012 taxes You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. I need to amend my 2012 taxes Whose Medical Expenses Can You Include? You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. I need to amend my 2012 taxes There are different rules for decedents and for individuals who are the subject of multiple support agreements. I need to amend my 2012 taxes See Support claimed under a multiple support agreement , later. I need to amend my 2012 taxes Yourself You can include medical expenses you paid for yourself. I need to amend my 2012 taxes Spouse You can include medical expenses you paid for your spouse. I need to amend my 2012 taxes To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. I need to amend my 2012 taxes Example 1. I need to amend my 2012 taxes Mary received medical treatment before she married Bill. I need to amend my 2012 taxes Bill paid for the treatment after they married. I need to amend my 2012 taxes Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. I need to amend my 2012 taxes If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. I need to amend my 2012 taxes Mary would include the amounts she paid during the year in her separate return. I need to amend my 2012 taxes If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. I need to amend my 2012 taxes Example 2. I need to amend my 2012 taxes This year, John paid medical expenses for his wife Louise, who died last year. I need to amend my 2012 taxes John married Belle this year and they file a joint return. I need to amend my 2012 taxes Because John was married to Louise when she received the medical services, he can include those expenses in figuring his medical expense deduction for this year. I need to amend my 2012 taxes Dependent You can include medical expenses you paid for your dependent. I need to amend my 2012 taxes For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. I need to amend my 2012 taxes A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. I need to amend my 2012 taxes The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. I need to amend my 2012 taxes S. I need to amend my 2012 taxes citizen or national, or a resident of the United States, Canada, or Mexico. I need to amend my 2012 taxes If your qualifying child was adopted, see Exception for adopted child , next. I need to amend my 2012 taxes You can include medical expenses you paid for an individual that would have been your dependent except that: He or she received gross income of $3,900 or more in 2013, He or she filed a joint return for 2013, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. I need to amend my 2012 taxes Exception for adopted child. I need to amend my 2012 taxes   If you are a U. I need to amend my 2012 taxes S. I need to amend my 2012 taxes citizen or U. I need to amend my 2012 taxes S. I need to amend my 2012 taxes national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. I need to amend my 2012 taxes S. I need to amend my 2012 taxes citizen or national or a resident of the United States, Canada, or Mexico. I need to amend my 2012 taxes Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, or, if he or she did, it was only to claim a refund. I need to amend my 2012 taxes Adopted child. I need to amend my 2012 taxes   A legally adopted child is treated as your own child. I need to amend my 2012 taxes This includes a child lawfully placed with you for legal adoption. I need to amend my 2012 taxes   You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid. I need to amend my 2012 taxes   If you pay back an adoption agency or other persons for medical expenses they paid under an agreement with you, you are treated as having paid those expenses provided you clearly substantiate that the payment is directly attributable to the medical care of the child. I need to amend my 2012 taxes   But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you cannot include them as medical expenses. I need to amend my 2012 taxes    You may be able to take an adoption credit for other expenses related to an adoption. I need to amend my 2012 taxes See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. I need to amend my 2012 taxes Child of divorced or separated parents. I need to amend my 2012 taxes   For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. I need to amend my 2012 taxes Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if: The child is in the custody of one or both parents for more than half the year, The child receives over half of his or her support during the year from his or her parents, and The child's parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Live apart at all times during the last 6 months of the year. I need to amend my 2012 taxes This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). I need to amend my 2012 taxes Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of either of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child earlier) of any other person for 2013, and For whom you provided over half of the support in 2013. I need to amend my 2012 taxes But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. I need to amend my 2012 taxes Support claimed under a multiple support agreement. I need to amend my 2012 taxes   If you are considered to have provided more than half of a qualifying relative's support under a multiple support agreement, you can include medical expenses you pay for that person. I need to amend my 2012 taxes A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. I need to amend my 2012 taxes   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. I need to amend my 2012 taxes However, you can include the entire unreimbursed amount you paid for medical expenses. I need to amend my 2012 taxes Example. I need to amend my 2012 taxes You and your three brothers each provide one-fourth of your mother's total support. I need to amend my 2012 taxes Under a multiple support agreement, you treat your mother as your dependent. I need to amend my 2012 taxes You paid all of her medical expenses. I need to amend my 2012 taxes Your brothers reimbursed you for three-fourths of these expenses. I need to amend my 2012 taxes In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. I need to amend my 2012 taxes Your brothers cannot include any part of the expenses. I need to amend my 2012 taxes However, if you and your brothers share the nonmedical support items and you separately pay all of your mother's medical expenses, you can include the unreimbursed amount you paid for her medical expenses in your medical expenses. I need to amend my 2012 taxes Decedent Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent's final income tax return. I need to amend my 2012 taxes This includes expenses for the decedent's spouse and dependents as well as for the decedent. I need to amend my 2012 taxes The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided. I need to amend my 2012 taxes The expenses must be paid within the 1-year period beginning with the day after the date of death. I need to amend my 2012 taxes If you are the survivor or personal representative making this choice, you must attach a statement to the decedent's Form 1040 (or the decedent's amended return, Form 1040X) saying that the expenses have not been and will not be claimed on the estate tax return. I need to amend my 2012 taxes Qualified medical expenses paid before death by the decedent are not deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account. I need to amend my 2012 taxes Amended returns and claims for refund are discussed in chapter 1. I need to amend my 2012 taxes What if you pay medical expenses of a deceased spouse or dependent?   If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Form 1040 in the year paid, whether they are paid before or after the decedent's death. I need to amend my 2012 taxes The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses. I need to amend my 2012 taxes What Medical Expenses Are Includible? Use Table 21-1, later, as a guide to determine which medical and dental expenses you can include on Schedule A (Form 1040). I need to amend my 2012 taxes This table does not include all possible medical expenses. I need to amend my 2012 taxes To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. I need to amend my 2012 taxes Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. I need to amend my 2012 taxes Medical care policies can provide payment for treatment that includes: Hospitalization, surgical services, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Long-term care (subject to additional limitations). I need to amend my 2012 taxes See Qualified Long-Term Care Insurance Contracts in Publication 502. I need to amend my 2012 taxes If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. I need to amend my 2012 taxes The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. I need to amend my 2012 taxes Note. I need to amend my 2012 taxes When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. I need to amend my 2012 taxes Also, do not include insurance premiums attributable to a nondependent child under age 27 if your premiums increased as a result of adding this child to your policy. I need to amend my 2012 taxes Employer-sponsored health insurance plan. I need to amend my 2012 taxes   Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included in box 1 of your Form W-2. I need to amend my 2012 taxes Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form W-2. I need to amend my 2012 taxes Example. I need to amend my 2012 taxes You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. I need to amend my 2012 taxes Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. I need to amend my 2012 taxes Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you cannot deduct the premiums paid with that money. I need to amend my 2012 taxes Long-term care services. I need to amend my 2012 taxes   Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income. I need to amend my 2012 taxes This amount will be reported as wages in box 1 of your Form W-2. I need to amend my 2012 taxes Health reimbursement arrangement (HRA). I need to amend my 2012 taxes   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. I need to amend my 2012 taxes This is because an HRA is funded solely by the employer. I need to amend my 2012 taxes Retired public safety officers. I need to amend my 2012 taxes   If you are a retired public safety officer, do not include as medical expenses any health or long-term care premiums that you elected to have paid with tax-free distributions from your retirement plan. I need to amend my 2012 taxes This applies only to distributions that would otherwise be included in income. I need to amend my 2012 taxes Medicare A. I need to amend my 2012 taxes   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. I need to amend my 2012 taxes The payroll tax paid for Medicare A is not a medical expense. I need to amend my 2012 taxes   If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. I need to amend my 2012 taxes In this situation you can include the premiums you paid for Medicare A as a medical expense. I need to amend my 2012 taxes Medicare B. I need to amend my 2012 taxes   Medicare B is supplemental medical insurance. I need to amend my 2012 taxes Premiums you pay for Medicare B are a medical expense. I need to amend my 2012 taxes Check the information you received from the Social Security Administration to find out your premium. I need to amend my 2012 taxes Medicare D. I need to amend my 2012 taxes    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. I need to amend my 2012 taxes You can include as a medical expense premiums you pay for Medicare D. I need to amend my 2012 taxes Prepaid insurance premiums. I need to amend my 2012 taxes   Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). I need to amend my 2012 taxes Unused sick leave used to pay premiums. I need to amend my 2012 taxes   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. I need to amend my 2012 taxes You also must include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire. I need to amend my 2012 taxes You can include this cost of continuing participation in the health plan as a medical expense. I need to amend my 2012 taxes   If you participate in a health plan where your employer automatically applies the value of unused sick leave to the cost of your continuing participation in the health plan (and you do not have the option to receive cash), do not include the value of the unused sick leave in gross income. I need to amend my 2012 taxes You cannot include this cost of continuing participation in that health plan as a medical expense. I need to amend my 2012 taxes Table 21-1. I need to amend my 2012 taxes Medical and Dental Expenses Checklist. I need to amend my 2012 taxes See Publication 502 for more information about these and other expenses. I need to amend my 2012 taxes You can include: You cannot include: Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see the worksheet in Publication 502) Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. I need to amend my 2012 taxes ) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, qualified Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Wages for nursing services, below) Special items (artificial limbs, false teeth, eye-glasses, contact lenses, hearing aids, crutches, wheelchair, etc. I need to amend my 2012 taxes ) Special education for mentally or physically disabled persons Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services Weight-loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer MSAs (see Publication 969) Diaper service Expenses for your general health (even if following your doctor's advice) such as— —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pre-tax basis) Funeral, burial, or cremation expenses Health savings account payments for medical expenses Illegal operation, treatment, or medicine Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. I need to amend my 2012 taxes Maternity clothes Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases Nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. I need to amend my 2012 taxes , unless recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician Surgery for purely cosmetic reasons Toothpaste, toiletries, cosmetics, etc. I need to amend my 2012 taxes Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to get medical care. I need to amend my 2012 taxes See Nursing home , later. I need to amend my 2012 taxes You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. I need to amend my 2012 taxes You can include the cost of such lodging while away from home if all of the following requirements are met. I need to amend my 2012 taxes The lodging is primarily for and essential to medical care. I need to amend my 2012 taxes The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. I need to amend my 2012 taxes The lodging is not lavish or extravagant under the circumstances. I need to amend my 2012 taxes There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. I need to amend my 2012 taxes The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. I need to amend my 2012 taxes You can include lodging for a person traveling with the person receiving the medical care. I need to amend my 2012 taxes For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. I need to amend my 2012 taxes Meals are not included. I need to amend my 2012 taxes Nursing home. I need to amend my 2012 taxes   You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. I need to amend my 2012 taxes This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. I need to amend my 2012 taxes   Do not include the cost of meals and lodging if the reason for being in the home is personal. I need to amend my 2012 taxes You can, however, include in medical expenses the part of the cost that is for medical or nursing care. I need to amend my 2012 taxes Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. I need to amend my 2012 taxes You can include: Bus, taxi, train, or plane fares, or ambulance service, Transportation expenses of a parent who must go with a child who needs medical care, Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. I need to amend my 2012 taxes Car expenses. I need to amend my 2012 taxes   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. I need to amend my 2012 taxes You cannot include depreciation, insurance, general repair, or maintenance expenses. I need to amend my 2012 taxes   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents per mile. I need to amend my 2012 taxes    You can also include parking fees and tolls. I need to amend my 2012 taxes You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. I need to amend my 2012 taxes Example. I need to amend my 2012 taxes In 2013, Bill Jones drove 2,800 miles for medical reasons. I need to amend my 2012 taxes He spent $500 for gas, $30 for oil, and $100 for tolls and parking. I need to amend my 2012 taxes He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. I need to amend my 2012 taxes He figures the actual expenses first. I need to amend my 2012 taxes He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. I need to amend my 2012 taxes He then figures the standard mileage amount. I need to amend my 2012 taxes He multiplies 2,800 miles by 24 cents a mile for a total of $672. I need to amend my 2012 taxes He then adds the $100 tolls and parking for a total of $772. I need to amend my 2012 taxes Bill includes the $772 of car expenses with his other medical expenses for the year because the $772 is more than the $630 he figured using actual expenses. I need to amend my 2012 taxes Transportation expenses you cannot include. I need to amend my 2012 taxes   You cannot include in medical expenses the cost of transportation in the following situations. I need to amend my 2012 taxes Going to and from work, even if your condition requires an unusual means of transportation. I need to amend my 2012 taxes Travel for purely personal reasons to another city for an operation or other medical care. I need to amend my 2012 taxes Travel that is merely for the general improvement of one's health. I need to amend my 2012 taxes The costs of operating a specially equipped car for other than medical reasons. I need to amend my 2012 taxes Disabled Dependent Care Expenses Some disabled dependent care expenses may qualify as either: Medical expenses, or Work-related expenses for purposes of taking a credit for dependent care. I need to amend my 2012 taxes (See chapter 32 and Publication 503, Child and Dependent Care Expenses. I need to amend my 2012 taxes ) You can choose to apply them either way as long as you do not use the same expenses to claim both a credit and a medical expense deduction. I need to amend my 2012 taxes How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the taxable year for which you received no insurance or other reimbursement. I need to amend my 2012 taxes Insurance Reimbursement You must reduce your total medical expenses for the year by all reimbursements for medical expenses that you receive from insurance or other sources during the year. I need to amend my 2012 taxes This includes payments from Medicare. I need to amend my 2012 taxes Even if a policy provides reimbursement for only certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. I need to amend my 2012 taxes Example. I need to amend my 2012 taxes You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. I need to amend my 2012 taxes The insurance you receive for the hospital and doctors' bills is more than their charges. I need to amend my 2012 taxes In figuring your medical deduction, you must reduce the total amount you spent for medical care by the total amount of insurance you received, even if the policies do not cover some of your medical expenses. I need to amend my 2012 taxes Health reimbursement arrangement (HRA). I need to amend my 2012 taxes   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. I need to amend my 2012 taxes An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, are not included in your income. I need to amend my 2012 taxes Other reimbursements. I need to amend my 2012 taxes   Generally, you do not reduce medical expenses by payments you receive for: Permanent loss or loss of use of a member or function of the body (loss of limb, sight, hearing, etc. I need to amend my 2012 taxes ) or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or Loss of earnings. I need to amend my 2012 taxes   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. I need to amend my 2012 taxes See How Do You Figure and Report the Deduction on Your Tax Return , later. I need to amend my 2012 taxes   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. I need to amend my 2012 taxes You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. I need to amend my 2012 taxes Excess reimbursement. I need to amend my 2012 taxes   If you are reimbursed more than your medical expenses, you may have to include the excess in income. I need to amend my 2012 taxes You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. I need to amend my 2012 taxes Premiums paid by you. I need to amend my 2012 taxes   If you pay either the entire premium for your medical insurance or all of the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have an excess reimbursement. I need to amend my 2012 taxes Generally, you do not include the excess reimbursement in your gross income. I need to amend my 2012 taxes Premiums paid by you and your employer. I need to amend my 2012 taxes   If both you and your employer contribute to your medical insurance plan and your employer's contributions are not included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution. I need to amend my 2012 taxes   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. I need to amend my 2012 taxes Reimbursement in a later year. I need to amend my 2012 taxes   If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses. I need to amend my 2012 taxes   However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year. I need to amend my 2012 taxes For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Itemized Deduction Recoveries in chapter 12. I need to amend my 2012 taxes Figure 21-A. I need to amend my 2012 taxes Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. I need to amend my 2012 taxes Figure 21-A. I need to amend my 2012 taxes Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. I need to amend my 2012 taxes   If you did not deduct a medical expense in the year you paid it because your medical expenses were not more than 10% of your AGI (7. I need to amend my 2012 taxes 5% of your AGI if either you or your spouse was age 65 or older), or because you did not itemize deductions, do not include the reimbursement up to the amount of the expense in income. I need to amend my 2012 taxes However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. I need to amend my 2012 taxes Example. I need to amend my 2012 taxes For 2013, you were unmarried and under age 65 and you had medical expenses of $500. I need to amend my 2012 taxes You cannot deduct the $500 because it is less than 10% of your AGI. I need to amend my 2012 taxes If, in a later year, you are reimbursed for any of the $500 in medical expenses, you do not include the amount reimbursed in your gross income. I need to amend my 2012 taxes Damages for Personal Injuries If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. I need to amend my 2012 taxes If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. I need to amend my 2012 taxes See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. I need to amend my 2012 taxes Future medical expenses. I need to amend my 2012 taxes   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. I need to amend my 2012 taxes If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. I need to amend my 2012 taxes How Do You Figure and Report the Deduction on Your Tax Return? Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return. I need to amend my 2012 taxes What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). I need to amend my 2012 taxes You cannot claim medical expenses on Form 1040A or Form 1040EZ. I need to amend my 2012 taxes If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. I need to amend my 2012 taxes Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). I need to amend my 2012 taxes This should be your expenses that were not reimbursed by insurance or any other sources. I need to amend my 2012 taxes Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. I need to amend my 2012 taxes 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. I need to amend my 2012 taxes Impairment-Related Work Expenses If you are a person with a disability, you can take a business deduction for expenses that are necessary for you to be able to work. I need to amend my 2012 taxes If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. I need to amend my 2012 taxes You have a disability if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. I need to amend my 2012 taxes Impairment-related expenses defined. I need to amend my 2012 taxes   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. I need to amend my 2012 taxes Where to report. I need to amend my 2012 taxes   If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. I need to amend my 2012 taxes   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. I need to amend my 2012 taxes Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. I need to amend my 2012 taxes Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). I need to amend my 2012 taxes Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. I need to amend my 2012 taxes Example. I need to amend my 2012 taxes You are blind. I need to amend my 2012 taxes You must use a reader to do your work. I need to amend my 2012 taxes You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. I need to amend my 2012 taxes The reader's services are only for your work. I need to amend my 2012 taxes You can deduct your expenses for the reader as business expenses. I need to amend my 2012 taxes Health Insurance Costs for Self-Employed Persons If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and, your children who were under age 27 at the end of 2013. I need to amend my 2012 taxes For this purpose, you were self-employed if you were a general partner (or a limited partner receiving guaranteed payments) or you received wages from an S corporation in which you were more than a 2% shareholder. I need to amend my 2012 taxes The insurance plan must be established under your trade or business and the deduction cannot be more than your earned income from that trade or business. I need to amend my 2012 taxes You cannot deduct payments for medical insurance for any month in which you were eligible to participate in a health plan subsidized by your employer, your spouse's employer, or, an employer of your dependent or your child under age 27 at the end of 2013. I need to amend my 2012 taxes You cannot deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse's employer. I need to amend my 2012 taxes If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Form 1040 instructions to figure the amount you can deduct. I need to amend my 2012 taxes But if any of the following applies, do not use that worksheet. I need to amend my 2012 taxes You had more than one source of income subject to self-employment tax. I need to amend my 2012 taxes You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. I need to amend my 2012 taxes You are using amounts paid for qualified long-term care insurance to figure the deduction. I need to amend my 2012 taxes If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. I need to amend my 2012 taxes Note. I need to amend my 2012 taxes When figuring the amount you can deduct for insurance premiums, do not include any advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. I need to amend my 2012 taxes If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. I need to amend my 2012 taxes Do not include amounts paid for health insurance coverage with retirement plan distributions that were tax-free because you are a retired public safety officer. I need to amend my 2012 taxes Where to report. I need to amend my 2012 taxes    You take this deduction on Form 1040. I need to amend my 2012 taxes If you itemize your deductions and do not claim 100% of your self-employed health insurance on Form 1040, you can generally include any remaining premiums with all other medical expenses on Schedule A (Form 1040), subject to the 10% limit (7. I need to amend my 2012 taxes 5% if either you or your spouse was age 65 or older). I need to amend my 2012 taxes See Self-Employed Health Insurance Deduction in chapter 6 of Publication 535, Business Expenses, and Medical and Dental Expenses in the Instructions for Schedule A (Form 1040), for more information. I need to amend my 2012 taxes Prev  Up  Next   Home   More Online Publications
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International Taxpayer

Taxpayer Identification Numbers (TIN)
A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws.

Tax Treaties
Tax treaties may allow residents of foreign countries to be taxed at a reduced rate, or to be exempt from U.S. income taxes on certain items of income they receive from sources within the United States.

U.S. Citizens and Resident Aliens Abroad
This section covers tax topics for U.S. citizens or resident aliens living overseas.

Taxation of Nonresident Aliens
The U.S. source income of nonresident aliens is subject to U.S. taxation.

Contact My Local Office Internationally
If you are a taxpayer who resides outside of the United States, the IRS has staff in four U.S. embassies and consulates. These offices have tax forms and publications, can help you with account problems, and answer your questions about notices and bills.

Federal Unemployment Tax
Information about the Federal Unemployment Tax Act (FUTA), with state unemployment systems, which provides for payments of unemployment compensation to workers who have lost their jobs.

Foreign Earned Income Exclusion
If you meet certain requirements, you may qualify for the foreign earned income and foreign housing exclusions and the foreign housing deduction.

Foreign Students and Scholars
Aliens temporarily present in the United States as students, trainees, teachers, researchers, exchange visitors, and cultural exchange visitors are subject to special rules with respect to the taxation of their income.

Withholding Exemptions - Personal Exemptions - Form W-4
This page discusses the amount of wages subject to graduated withholding which may be reduced by the personal exemption amount.

Social Security Tax / Medicare Tax and Self-Employment
This section contatins information and links regarding Social Security Tax and Medicare Taxes.

Foreign Currency and Currency Exchange Rates
This section will give you useful information on foreign currency and where to go to research currency exchange rates.

Taxation of U.S. Resident Aliens
A resident alien's income is generally subject to tax in the same manner as a U.S. citizen.

Page Last Reviewed or Updated: 25-Mar-2014

The I Need To Amend My 2012 Taxes

I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Your move is closely related to the start of work. I need to amend my 2012 taxes You meet the distance test. I need to amend my 2012 taxes You meet the time test. I need to amend my 2012 taxes After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. I need to amend my 2012 taxes Retirees, survivors, and Armed Forces members. I need to amend my 2012 taxes   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. I need to amend my 2012 taxes These rules are discussed later in this publication. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Closely related in time. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes    Figure A. I need to amend my 2012 taxes Illustration of Distance Test Please click here for the text description of the image. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Example. I need to amend my 2012 taxes Your family moved more than a year after you started work at a new location. I need to amend my 2012 taxes You delayed the move for 18 months to allow your child to complete high school. I need to amend my 2012 taxes You can deduct your moving expenses. I need to amend my 2012 taxes Closely related in place. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Home defined. I need to amend my 2012 taxes   Your home means your main home (residence). I need to amend my 2012 taxes It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. I need to amend my 2012 taxes It does not include other homes owned or kept up by you or members of your family. I need to amend my 2012 taxes It also does not include a seasonal home, such as a summer beach cottage. I need to amend my 2012 taxes Your former home means your home before you left for your new job location. I need to amend my 2012 taxes Your new home means your home within the area of your new job location. I need to amend my 2012 taxes Retirees or survivors. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes You must have worked outside the United States or be a survivor of someone who did. I need to amend my 2012 taxes See Retirees or Survivors Who Move to the United States, later. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes You can use Worksheet 1 to see if you meet this test. I need to amend my 2012 taxes Worksheet 1. I need to amend my 2012 taxes Distance Test   Note. I need to amend my 2012 taxes Members of the Armed Forces may not have to meet this test. I need to amend my 2012 taxes See Members of the Armed Forces. I need to amend my 2012 taxes     1. I need to amend my 2012 taxes Enter the number of miles from your old home to your new workplace 1. I need to amend my 2012 taxes miles 2. I need to amend my 2012 taxes Enter the number of miles from your old home to your old workplace 2. I need to amend my 2012 taxes miles 3. I need to amend my 2012 taxes Subtract line 2 from line 1. I need to amend my 2012 taxes If zero or less, enter -0- 3. I need to amend my 2012 taxes miles 4. I need to amend my 2012 taxes Is line 3 at least 50 miles? □ Yes. I need to amend my 2012 taxes You meet this test. I need to amend my 2012 taxes  □ No. I need to amend my 2012 taxes You do not meet this test. I need to amend my 2012 taxes You cannot deduct your moving expenses. I need to amend my 2012 taxes The distance between a job location and your home is the shortest of the more commonly traveled routes between them. I need to amend my 2012 taxes The distance test considers only the location of your former home. I need to amend my 2012 taxes It does not take into account the location of your new home. I need to amend my 2012 taxes See Figure A, earlier. I need to amend my 2012 taxes Example. I need to amend my 2012 taxes You moved to a new home less than 50 miles from your former home because you changed main job locations. I need to amend my 2012 taxes Your old main job location was 3 miles from your former home. I need to amend my 2012 taxes Your new main job location is 60 miles from that home. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes First job or return to full-time work. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes Armed Forces. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes See Members of the Armed Forces, later. I need to amend my 2012 taxes Main job location. I need to amend my 2012 taxes   Your main job location is usually the place where you spend most of your working time. I need to amend my 2012 taxes This could be your office, plant, store, shop, or other location. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Union members. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes More than one job. I need to amend my 2012 taxes   If you have more than one job at any time, your main job location depends on the facts in each case. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes    Table 1. I need to amend my 2012 taxes Satisfying the Time Test for Employees and Self-Employed Persons IF you are. I need to amend my 2012 taxes . I need to amend my 2012 taxes . I need to amend my 2012 taxes THEN you satisfy the time test by meeting the. I need to amend my 2012 taxes . I need to amend my 2012 taxes . I need to amend my 2012 taxes an employee 39-week test for employees. I need to amend my 2012 taxes self-employed 78-week test for self-employed persons. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Your principal place of work  determines which test applies. I need to amend my 2012 taxes both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. I need to amend my 2012 taxes Time Test To deduct your moving expenses, you also must meet one of the following two time tests. I need to amend my 2012 taxes The time test for employees. I need to amend my 2012 taxes The time test for self-employed persons. I need to amend my 2012 taxes Both of these tests are explained below. I need to amend my 2012 taxes See Table 1, below, for a summary of these tests. I need to amend my 2012 taxes You can deduct your moving expenses before you meet either of the time tests. I need to amend my 2012 taxes See Time Test Not Yet Met, later. I need to amend my 2012 taxes 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). I need to amend my 2012 taxes Full-time employment depends on what is usual for your type of work in your area. I need to amend my 2012 taxes For purposes of this test, the following four rules apply. I need to amend my 2012 taxes You count only your full-time work as an employee, not any work you do as a self-employed person. I need to amend my 2012 taxes You do not have to work for the same employer for all 39 weeks. I need to amend my 2012 taxes You do not have to work 39 weeks in a row. I need to amend my 2012 taxes You must work full time within the same general commuting area for all 39 weeks. I need to amend my 2012 taxes Temporary absence from work. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Seasonal work. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes    Figure B. I need to amend my 2012 taxes Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. I need to amend my 2012 taxes 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). I need to amend my 2012 taxes For purposes of the time test for self-employed persons, the following three rules apply. I need to amend my 2012 taxes You count any full-time work you do either as an employee or as a self-employed person. I need to amend my 2012 taxes You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. I need to amend my 2012 taxes You must work within the same general commuting area for all 78 weeks. I need to amend my 2012 taxes Example. I need to amend my 2012 taxes You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. I need to amend my 2012 taxes You pay moving expenses in 2013 and 2014 in connection with this move. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes You have until December 1, 2015, to satisfy this requirement. I need to amend my 2012 taxes Self-employment. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. I need to amend my 2012 taxes Full-time work. I need to amend my 2012 taxes   You can count only those weeks during which you work full time as a week of work. I need to amend my 2012 taxes Whether you work full time during any week depends on what is usual for your type of work in your area. I need to amend my 2012 taxes For example, you are a self-employed dentist and maintain office hours 4 days a week. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Temporary absence from work. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes Seasonal trade or business. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes The off-season must be less than 6 months and you must work full time before and after the off-season. I need to amend my 2012 taxes Example. I need to amend my 2012 taxes You own and operate a motel at a beach resort. I need to amend my 2012 taxes The motel is closed for 5 months during the off-season. I need to amend my 2012 taxes You work full time as the operator of the motel before and after the off-season. I need to amend my 2012 taxes You are considered self-employed on a full-time basis during the weeks of the off-season. I need to amend my 2012 taxes   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. I need to amend my 2012 taxes Example. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes He generally worked at the shop about 40 hours each week. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. I need to amend my 2012 taxes    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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes See When To Deduct Expenses later, for more details. I need to amend my 2012 taxes Failure to meet the time test. I need to amend my 2012 taxes    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. I need to amend my 2012 taxes Example. I need to amend my 2012 taxes You arrive in the general area of your new job location, as an employee, on September 15, 2013. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Exceptions to the Time Test You do not have to meet the time test if one of the following applies. I need to amend my 2012 taxes You are in the Armed Forces and you moved because of a permanent change of station. I need to amend my 2012 taxes See Members of the Armed Forces , later. I need to amend my 2012 taxes Your main job location was outside the United States and you moved to the United States because you retired. I need to amend my 2012 taxes See Retirees or Survivors Who Move to the United States, later. I need to amend my 2012 taxes You are the survivor of a person whose main job location at the time of death was outside the United States. I need to amend my 2012 taxes See Retirees or Survivors Who Move to the United States, later. I need to amend my 2012 taxes Your job at the new location ends because of death or disability. I need to amend my 2012 taxes You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes United States defined. I need to amend my 2012 taxes   For this section of this publication, the term “United States” includes the possessions of the United States. I need to amend my 2012 taxes Retirees who were working abroad. I need to amend my 2012 taxes   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. I need to amend my 2012 taxes However, both your former main job location and your former home must have been outside the United States. I need to amend my 2012 taxes Permanently retired. I need to amend my 2012 taxes   You are considered permanently retired when you cease gainful full-time employment or self-employment. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Decedents. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. I need to amend my 2012 taxes   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. I need to amend my 2012 taxes For more information, see Publication 559, Survivors, Executors, and Administrators. I need to amend my 2012 taxes Survivors of decedents who were working abroad. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes The move is to a home in the United States. I need to amend my 2012 taxes The move begins within 6 months after the decedent's death. I need to amend my 2012 taxes (When a move begins is described below. I need to amend my 2012 taxes ) The move is from the decedent's former home. I need to amend my 2012 taxes The decedent's former home was outside the United States. I need to amend my 2012 taxes The decedent's former home was also your home. I need to amend my 2012 taxes When a move begins. I need to amend my 2012 taxes   A move begins when one of the following events occurs. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Your household goods and personal effects are packed and on the way to your home in the United States. I need to amend my 2012 taxes You leave your former home to travel to your new home in the United States. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes You cannot deduct any expenses for meals. I need to amend my 2012 taxes Reasonable expenses. I need to amend my 2012 taxes   You can deduct only those expenses that are reasonable for the circumstances of your move. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Example. I need to amend my 2012 taxes Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. I need to amend my 2012 taxes On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. I need to amend my 2012 taxes Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. I need to amend my 2012 taxes Travel by car. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. I need to amend my 2012 taxes Member of your household. I need to amend my 2012 taxes   You can deduct moving expenses you pay for yourself and members of your household. I need to amend my 2012 taxes A member of your household is anyone who has both your former and new home as his or her home. I need to amend my 2012 taxes It does not include a tenant or employee, unless that person is your dependent. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Your move may be from one U. I need to amend my 2012 taxes S. I need to amend my 2012 taxes location to another or from a foreign country to the United States. I need to amend my 2012 taxes Household goods and personal effects. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes   If you use your own car to move your things, see Travel by car, earlier. I need to amend my 2012 taxes   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. I need to amend my 2012 taxes   You can deduct the cost of shipping your car and your household pets to your new home. I need to amend my 2012 taxes   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. I need to amend my 2012 taxes Your deduction is limited to the amount it would have cost to move them from your former home. I need to amend my 2012 taxes Example. I need to amend my 2012 taxes Paul Brown has been living and working in North Carolina for the last 4 years. I need to amend my 2012 taxes Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. I need to amend my 2012 taxes Paul got a job in Washington, DC. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. I need to amend my 2012 taxes He can deduct only $1,800 of the $3,000 he paid. I need to amend my 2012 taxes The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). I need to amend my 2012 taxes You cannot deduct the cost of moving furniture you buy on the way to your new home. I need to amend my 2012 taxes   Storage expenses. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes Travel expenses. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes This includes expenses for the day you arrive. I need to amend my 2012 taxes    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. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes   The members of your household do not have to travel together or at the same time. I need to amend my 2012 taxes However, you can only deduct expenses for one trip per person. I need to amend my 2012 taxes If you use your own car, see Travel by car, earlier. I need to amend my 2012 taxes Example. I need to amend my 2012 taxes   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. I need to amend my 2012 taxes Josh drove the family car to Washington, DC, a trip of 1,100 miles. I need to amend my 2012 taxes His expenses were $264. I need to amend my 2012 taxes 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. I need to amend my 2012 taxes 00. I need to amend my 2012 taxes One week later, Robyn flew from Minneapolis to Washington, DC. I need to amend my 2012 taxes Her only expense was her $400 plane ticket. I need to amend my 2012 taxes The Blacks' deduction is $854. I need to amend my 2012 taxes 00 (Josh's $454. I need to amend my 2012 taxes 00 + Robyn's $400). I need to amend my 2012 taxes 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. I need to amend my 2012 taxes You must meet the requirements under Who Can Deduct Moving Expenses , earlier. I need to amend my 2012 taxes Deductible expenses. I need to amend my 2012 taxes   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. I need to amend my 2012 taxes The cost of moving household goods and personal effects from your former home to your new home. I need to amend my 2012 taxes The cost of traveling (including lodging) from your former home to your new home. I need to amend my 2012 taxes The cost of moving household goods and personal effects to and from storage. I need to amend my 2012 taxes The cost of storing household goods and personal effects while you are at the new job location. I need to amend my 2012 taxes The first two items were explained earlier under Moves to Locations in the United States . I need to amend my 2012 taxes The last two items are discussed, later. I need to amend my 2012 taxes Moving goods and effects to and from storage. I need to amend my 2012 taxes   You can deduct the reasonable expenses of moving your personal effects to and from storage. I need to amend my 2012 taxes Storage expenses. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes Moving expenses allocable to excluded foreign income. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes You may also be able to claim a foreign housing exclusion or deduction. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes    Publication 54, Tax Guide for U. I need to amend my 2012 taxes S. I need to amend my 2012 taxes Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. I need to amend my 2012 taxes You can get the publication from most U. I need to amend my 2012 taxes S. I need to amend my 2012 taxes embassies and consulates, or see How To Get Tax Help at the end of this publication. I need to amend my 2012 taxes Nondeductible Expenses You cannot deduct the following items as moving expenses. I need to amend my 2012 taxes Any part of the purchase price of your new home. I need to amend my 2012 taxes Car tags. I need to amend my 2012 taxes Driver's license. I need to amend my 2012 taxes Expenses of buying or selling a home (including closing costs, mortgage fees, and points). I need to amend my 2012 taxes Expenses of entering into or breaking a lease. I need to amend my 2012 taxes Home improvements to help sell your home. I need to amend my 2012 taxes Loss on the sale of your home. I need to amend my 2012 taxes Losses from disposing of memberships in clubs. I need to amend my 2012 taxes Mortgage penalties. I need to amend my 2012 taxes Pre-move househunting expenses. I need to amend my 2012 taxes Real estate taxes. I need to amend my 2012 taxes Refitting of carpet and draperies. I need to amend my 2012 taxes Return trips to your former residence. I need to amend my 2012 taxes Security deposits (including any given up due to the move). I need to amend my 2012 taxes Storage charges except those incurred in transit and for foreign moves. I need to amend my 2012 taxes No double deduction. I need to amend my 2012 taxes   You cannot take a moving expense deduction and a business expense deduction for the same expenses. I need to amend my 2012 taxes You must decide if your expenses are deductible as moving expenses or as business expenses. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. I need to amend my 2012 taxes Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. I need to amend my 2012 taxes It covers reimbursements for any of your moving expenses discussed in this publication. I need to amend my 2012 taxes It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Your employer should tell you what method of reimbursement is used and what records are required. I need to amend my 2012 taxes Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes You must adequately account to your employer for these expenses within a reasonable period of time. I need to amend my 2012 taxes You must return any excess reimbursement or allowance within a reasonable period of time. I need to amend my 2012 taxes Adequate accounting. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes Documentation includes receipts, canceled checks, and bills. I need to amend my 2012 taxes Reasonable period of time. I need to amend my 2012 taxes   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes You receive an advance within 30 days of the time you have an expense. I need to amend my 2012 taxes You adequately account for your expenses within 60 days after they were paid or incurred. I need to amend my 2012 taxes You return any excess reimbursement within 120 days after the expense was paid or incurred. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Excess reimbursement. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes Returning excess reimbursements. I need to amend my 2012 taxes   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. I need to amend my 2012 taxes Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes You meet accountable plan rules. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes Instead, your employer should include the reimbursements in box 12 of your Form W-2. I need to amend my 2012 taxes Example. I need to amend my 2012 taxes You lived in Boston and accepted a job in Atlanta. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Your employer will include the reimbursement on your Form W-2, box 12, with Code P. I need to amend my 2012 taxes 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). I need to amend my 2012 taxes You do not meet accountable plan rules. I need to amend my 2012 taxes   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). I need to amend my 2012 taxes Reimbursement of nondeductible expenses. I need to amend my 2012 taxes   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. I need to amend my 2012 taxes In addition, the following payments will be treated as paid under a nonaccountable plan. I need to amend my 2012 taxes Excess reimbursements you fail to return to your employer. I need to amend my 2012 taxes Reimbursements of nondeductible expenses. I need to amend my 2012 taxes See Reimbursement of nondeductible expenses, earlier. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. I need to amend my 2012 taxes If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. I need to amend my 2012 taxes Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. I need to amend my 2012 taxes Your employer will report the total in box 1 of your Form W-2. I need to amend my 2012 taxes Example. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes These payments are made to persons displaced from their homes, businesses, or farms by federal projects. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes See Reimbursements included in income, later. I need to amend my 2012 taxes Reimbursements excluded from income. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. I need to amend my 2012 taxes Your employer should report these reimbursements on your Form W-2, box 12, with Code P. I need to amend my 2012 taxes    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). I need to amend my 2012 taxes Expenses deducted in earlier year. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes Your employer should show the amount of your reimbursement in box 12 of your Form W-2. I need to amend my 2012 taxes Reimbursements included in income. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes See Nonaccountable Plans under Types of Reimbursement Plans, earlier. I need to amend my 2012 taxes Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. I need to amend my 2012 taxes This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. I need to amend my 2012 taxes It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. I need to amend my 2012 taxes Reimbursement for deductible and nondeductible expenses. I need to amend my 2012 taxes    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. I need to amend my 2012 taxes Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. I need to amend my 2012 taxes Amount of income tax withheld. I need to amend my 2012 taxes   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. I need to amend my 2012 taxes The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. I need to amend my 2012 taxes Estimated tax. I need to amend my 2012 taxes    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. I need to amend my 2012 taxes For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes For a quick overview, see Table 2, later. I need to amend my 2012 taxes Form 3903 Use Form 3903 to figure your moving expense deduction. I need to amend my 2012 taxes Use a separate Form 3903 for each move for which you are deducting expenses. I need to amend my 2012 taxes Do not file Form 3903 if all of the following apply. I need to amend my 2012 taxes You moved to a location outside the United States in an earlier year. I need to amend my 2012 taxes You are claiming only storage fees while you were away from the United States. I need to amend my 2012 taxes Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Completing Form 3903. I need to amend my 2012 taxes   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. I need to amend my 2012 taxes 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). I need to amend my 2012 taxes Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. I need to amend my 2012 taxes This excluded amount should be identified on Form W-2, box 12, with code P. I need to amend my 2012 taxes Expenses greater than reimbursement. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes This is your moving expense deduction. I need to amend my 2012 taxes Expenses equal to or less than reimbursement. I need to amend my 2012 taxes    If line 3 is equal to or less than line 4, you have no moving expense deduction. I need to amend my 2012 taxes Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. I need to amend my 2012 taxes Table 2. I need to amend my 2012 taxes Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. I need to amend my 2012 taxes . I need to amend my 2012 taxes . I need to amend my 2012 taxes AND you have. I need to amend my 2012 taxes . I need to amend my 2012 taxes . I need to amend my 2012 taxes THEN. I need to amend my 2012 taxes . I need to amend my 2012 taxes . I need to amend my 2012 taxes 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. I need to amend my 2012 taxes your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. I need to amend my 2012 taxes no reimbursement moving expenses file Form 3903 showing all allowable  expenses. I need to amend my 2012 taxes * * See Deductible Moving Expenses, earlier, for allowable expenses. I need to amend my 2012 taxes    Where to deduct. I need to amend my 2012 taxes   Deduct your moving expenses on Form 1040, line 26. I need to amend my 2012 taxes The amount of moving expenses you can deduct is shown on Form 3903, line 5. I need to amend my 2012 taxes    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. I need to amend my 2012 taxes   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. I need to amend my 2012 taxes Expenses not reimbursed. I need to amend my 2012 taxes   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. I need to amend my 2012 taxes Example. I need to amend my 2012 taxes In December 2012, your employer transferred you to another city in the United States, where you still work. I need to amend my 2012 taxes You are single and were not reimbursed for your moving expenses. I need to amend my 2012 taxes In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. I need to amend my 2012 taxes In January 2013, you paid for travel to the new city. I need to amend my 2012 taxes You can deduct these additional expenses on your 2013 tax return. I need to amend my 2012 taxes Expenses reimbursed. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes See Choosing when to deduct, next. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes Choosing when to deduct. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes How to make the choice. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. I need to amend my 2012 taxes Illustrated Example Tom and Peggy Smith are married and have two children. I need to amend my 2012 taxes They owned a home in Detroit where Tom worked. I need to amend my 2012 taxes On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. I need to amend my 2012 taxes Peggy flew to San Diego on March 1 to look for a new home. I need to amend my 2012 taxes She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. I need to amend my 2012 taxes The Smiths sold their Detroit home for $1,500 less than they paid for it. I need to amend my 2012 taxes They contracted to have their personal effects moved to San Diego on April 3. I need to amend my 2012 taxes The family drove to San Diego where they found that their new home was not finished. I need to amend my 2012 taxes They stayed in a nearby motel until the house was ready on May 1. I need to amend my 2012 taxes On April 10, Tom went to work in the San Diego plant where he still works. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes ) 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. I need to amend my 2012 taxes His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes His employer identified this amount with code P. I need to amend my 2012 taxes The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. I need to amend my 2012 taxes Tom must include this amount on Form 1040, line 7. I need to amend my 2012 taxes The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. I need to amend my 2012 taxes Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. I need to amend my 2012 taxes To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes He also enters his deduction, $1,200, on Form 1040, line 26. I need to amend my 2012 taxes Nondeductible expenses. I need to amend my 2012 taxes   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. I need to amend my 2012 taxes Item 1 — pre-move househunting expenses of $524. I need to amend my 2012 taxes Item 2 — the $25,000 down payment on the San Diego home. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. I need to amend my 2012 taxes The commission is used to figure the gain or loss on the sale. I need to amend my 2012 taxes Item 4 — the $1,500 loss on the sale of the Detroit home. I need to amend my 2012 taxes Item 6 — the $320 expense for meals while driving to San Diego. I need to amend my 2012 taxes (However, the lodging and car expenses are deductible. I need to amend my 2012 taxes ) Item 7 — temporary living expenses of $3,730. I need to amend my 2012 taxes    This image is too large to be displayed in the current screen. I need to amend my 2012 taxes Please click the link to view the image. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes You can deduct your unreimbursed moving expenses. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. I need to amend my 2012 taxes Spouse and dependents. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes Services or reimbursements provided by government. I need to amend my 2012 taxes   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. I need to amend my 2012 taxes You can deduct the expenses that are more than your reimbursements. I need to amend my 2012 taxes See Deductible Moving Expenses, earlier. I need to amend my 2012 taxes How to complete Form 3903 for members of the Armed Forces. I need to amend my 2012 taxes    Take the following steps. I need to amend my 2012 taxes Complete lines 1 through 3 of the form, using your actual expenses. I need to amend my 2012 taxes Do not include any expenses for moving services provided by the government. I need to amend my 2012 taxes Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. I need to amend my 2012 taxes Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. I need to amend my 2012 taxes Do not include the value of moving or storage services provided by the government. I need to amend my 2012 taxes Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. I need to amend my 2012 taxes Complete line 5. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes This is your moving expense deduction. I need to amend my 2012 taxes If line 3 is equal to or less than line 4, you do not have a moving expense deduction. I need to amend my 2012 taxes Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. I need to amend my 2012 taxes If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. I need to amend my 2012 taxes    Do not deduct any expenses for moving or storage services provided by the government. I need to amend my 2012 taxes How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Free help with your tax return. I need to amend my 2012 taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. I need to amend my 2012 taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. I need to amend my 2012 taxes The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. I need to amend my 2012 taxes To find the nearest VITA or TCE site, visit IRS. I need to amend my 2012 taxes gov or call 1-800-906-9887. I need to amend my 2012 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. I need to amend my 2012 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. I need to amend my 2012 taxes aarp. I need to amend my 2012 taxes org/money/taxaide or call 1-888-227-7669. I need to amend my 2012 taxes   For more information on these programs, go to IRS. I need to amend my 2012 taxes gov and enter “VITA” in the search box. I need to amend my 2012 taxes Internet. I need to amend my 2012 taxes IRS. I need to amend my 2012 taxes gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. I need to amend my 2012 taxes Apply for an Employer Identification Number (EIN). I need to amend my 2012 taxes Go to IRS. I need to amend my 2012 taxes gov and enter Apply for an EIN in the search box. I need to amend my 2012 taxes Request an Electronic Filing PIN by going to IRS. I need to amend my 2012 taxes gov and entering Electronic Filing PIN in the search box. I need to amend my 2012 taxes Check the status of your 2013 refund with Where's My Refund? Go to IRS. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Check the status of your amended return. I need to amend my 2012 taxes Go to IRS. I need to amend my 2012 taxes gov and enter Where's My Amended Return in the search box. I need to amend my 2012 taxes Download forms, instructions, and publications, including some accessible versions. I need to amend my 2012 taxes Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. I need to amend my 2012 taxes gov or IRS2Go. I need to amend my 2012 taxes Tax return and tax account transcripts are generally available for the current year and past three years. I need to amend my 2012 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. I need to amend my 2012 taxes gov. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. I need to amend my 2012 taxes gov. I need to amend my 2012 taxes Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. I need to amend my 2012 taxes gov or IRS2Go. I need to amend my 2012 taxes Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. I need to amend my 2012 taxes An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. I need to amend my 2012 taxes Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. I need to amend my 2012 taxes If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. I need to amend my 2012 taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. I need to amend my 2012 taxes Locate the nearest volunteer help site with the VITA Locator Tool on IRS. I need to amend my 2012 taxes gov. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. I need to amend my 2012 taxes Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. I need to amend my 2012 taxes AARP offers the Tax-Aide counseling program as part of the TCE program. I need to amend my 2012 taxes Visit AARP's website to find the nearest Tax-Aide location. I need to amend my 2012 taxes Research your tax questions. I need to amend my 2012 taxes Search publications and instructions by topic or keyword. I need to amend my 2012 taxes Read the Internal Revenue Code, regulations, or other official guidance. I need to amend my 2012 taxes Read Internal Revenue Bulletins. I need to amend my 2012 taxes Sign up to receive local and national tax news by email. I need to amend my 2012 taxes Phone. I need to amend my 2012 taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. I need to amend my 2012 taxes Download the free IRS2Go mobile app from the iTunes app store or from Google Play. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Call to locate the nearest volunteer help site, 1-800-906-9887. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. I need to amend my 2012 taxes Most VITA and TCE sites offer free electronic filing. I need to amend my 2012 taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. I need to amend my 2012 taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. I need to amend my 2012 taxes Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. I need to amend my 2012 taxes The automated Where's My Refund? information is available 24 hours a day, 7 days a week. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. I need to amend my 2012 taxes Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. I need to amend my 2012 taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. I need to amend my 2012 taxes 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). I need to amend my 2012 taxes You should receive your order within 10 business days. I need to amend my 2012 taxes Call to order transcripts of your tax returns or tax account, 1-800-908-9946. I need to amend my 2012 taxes Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. I need to amend my 2012 taxes Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. I need to amend my 2012 taxes Call to ask tax questions, 1-800-829-1040. I need to amend my 2012 taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. I need to amend my 2012 taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. I need to amend my 2012 taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. I need to amend my 2012 taxes gsa. I need to amend my 2012 taxes gov/fedrelay. I need to amend my 2012 taxes Walk-in. I need to amend my 2012 taxes You can find a selection of forms, publications and services — in-person, face-to-face. I need to amend my 2012 taxes Products. I need to amend my 2012 taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. I need to amend my 2012 taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. I need to amend my 2012 taxes Services. I need to amend my 2012 taxes You can walk in to your local TAC most business days for personal, face-to-face tax help. I need to amend my 2012 taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes No appointment is necessary—just walk in. I need to amend my 2012 taxes Before visiting, check www. I need to amend my 2012 taxes irs. I need to amend my 2012 taxes gov/localcontacts for hours of operation and services provided. I need to amend my 2012 taxes Mail. I need to amend my 2012 taxes You can send your order for forms, instructions, and publications to the address below. I need to amend my 2012 taxes You should receive a response within 10 business days after your request is received. I need to amend my 2012 taxes  Internal Revenue Service 1201 N. I need to amend my 2012 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. I need to amend my 2012 taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. I need to amend my 2012 taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. I need to amend my 2012 taxes What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes You face (or your business is facing) an immediate threat of adverse action. I need to amend my 2012 taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes Here's why we can help: TAS is an independent organization within the IRS. I need to amend my 2012 taxes Our advocates know how to work with the IRS. I need to amend my 2012 taxes Our services are free and tailored to meet your needs. I need to amend my 2012 taxes We have offices in every state, the District of Columbia, and Puerto Rico. I need to amend my 2012 taxes 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. I need to amend my 2012 taxes irs. I need to amend my 2012 taxes gov/advocate, or call us toll-free at 1-877-777-4778. I need to amend my 2012 taxes How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. I need to amend my 2012 taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. I need to amend my 2012 taxes irs. I need to amend my 2012 taxes gov/sams. I need to amend my 2012 taxes Low Income Taxpayer Clinics. I need to amend my 2012 taxes   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. I need to amend my 2012 taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. I need to amend my 2012 taxes Visit www. I need to amend my 2012 taxes TaxpayerAdvocate. I need to amend my 2012 taxes irs. I need to amend my 2012 taxes gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. I need to amend my 2012 taxes Prev  Up  Next   Home   More Online Publications