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Income Tax Software 2012

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Income Tax Software 2012

Income tax software 2012 Publication 516 - Main Content Table of Contents U. Income tax software 2012 S. Income tax software 2012 Tax ReturnFiling Information Foreign Bank Accounts U. Income tax software 2012 S. Income tax software 2012 Government Payments Foreign Earned Income Exclusion Tax Treaty Benefits Allowances, Differentials, and Special Pay Other Income Deductions and Credits — Business Expenses Deductions and Credits — Nonbusiness Expenses Foreign Taxes Local (Foreign) Tax ReturnTax Treaty Benefits Other Agreements Double Withholding How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Income tax software 2012 U. Income tax software 2012 S. Income tax software 2012 Tax Return Filing Information If you are a U. Income tax software 2012 S. Income tax software 2012 citizen or green card holder living or traveling outside the United States, you are generally required to file income tax returns in the same way as those residing in the United States. Income tax software 2012 However, the special rules explained in the following discussions may apply to you. Income tax software 2012 See also Tax Treaty Benefits, later. Income tax software 2012 When To File and Pay Most individual tax returns cover a calendar year, January through December. Income tax software 2012 The regular due date for these tax returns is April 15 of the following year. Income tax software 2012 If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. Income tax software 2012 If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. Income tax software 2012 You must pay interest on any tax not paid by the regular due date. Income tax software 2012 Your return is considered filed on time if it is mailed from and officially postmarked in a foreign country on or before the due date (including extensions), or given to a designated international private delivery service before midnight of the last date prescribed for filing. Income tax software 2012 See your tax form instructions for a list of private delivery services that have been designated by the IRS to meet this “timely mailing as timely filing/paying” rule for tax returns and payments. Income tax software 2012 If your return is filed late, the postmark or delivery service date does not determine the date of filing. Income tax software 2012 In that case, your return is considered filed when it is received by the IRS. Income tax software 2012 Extensions You may be able to get an extension of time to file your return and pay your tax. Income tax software 2012 Automatic 2-month extension. Income tax software 2012   You can get an automatic 2-month extension (to June 15, for a calendar year return) to file your return and pay your tax if you are a U. Income tax software 2012 S. Income tax software 2012 citizen or resident and, on the regular due date of your return, you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. Income tax software 2012 To get this extension, you must attach a statement to your return explaining how you qualified. Income tax software 2012 You will owe interest on any tax not paid by the regular due date of your return. Income tax software 2012 Married taxpayers. Income tax software 2012   If you file a joint return, either you or your spouse can qualify for the automatic extension. Income tax software 2012 If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. Income tax software 2012 Additional extension. Income tax software 2012   You can apply for an additional extension of time to file your return by filing Form 4868. Income tax software 2012 You must file Form 4868 by the due date for your income tax return. Income tax software 2012   Generally, you must file it by April 15. Income tax software 2012 However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. Income tax software 2012 Check the box on line 8 of Form 4868. Income tax software 2012 Payment of tax. Income tax software 2012   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. Income tax software 2012 The late-payment penalty applies if, through withholding, etc. Income tax software 2012 , you paid less than 90% of your actual tax liability by the original due date of your income tax return. Income tax software 2012 Even if the late-payment penalty does not apply, you will be charged interest on any unpaid tax liability from the original due date of the return until the tax is paid. Income tax software 2012 Electronic filing. Income tax software 2012   You can file for the additional extension by phone, using your home computer, or through a tax professional. Income tax software 2012 See Form 4868 for more information. Income tax software 2012 Limit on additional extensions. Income tax software 2012   You generally cannot get a total extension of more than 6 months. Income tax software 2012 However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. Income tax software 2012   For more information, see Publication 54. Income tax software 2012 Foreign Bank Accounts You must file Form TD F 90-22. Income tax software 2012 1 if at any time during the year you had an interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country. Income tax software 2012 This applies if the combined assets in the account(s) were more than $10,000. Income tax software 2012 Do not include accounts in a U. Income tax software 2012 S. Income tax software 2012 military banking facility operated by a U. Income tax software 2012 S. Income tax software 2012 financial institution. Income tax software 2012 File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. Income tax software 2012 Do not attach it to Form 1040. Income tax software 2012 If you are required to file Form TD F 90-22. Income tax software 2012 1 but do not do so, you may have to pay a penalty of up to $10,000 (more if the failure to file is willful). Income tax software 2012 You also may be required to file Form 8938 with your U. Income tax software 2012 S. Income tax software 2012 income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. Income tax software 2012 For taxpayers living abroad, you generally do not have to file Form 8938 unless the total value of your specified foreign financial assets is more than $200,000 ($400,000 if married filing jointly) on the last day of the tax year or more than $300,000 ($600,000 if married filing jointly) at any time during the tax year. Income tax software 2012 For more information, see Form 8938 and its instructions. Income tax software 2012 U. Income tax software 2012 S. Income tax software 2012 Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. Income tax software 2012 If you are a U. Income tax software 2012 S. Income tax software 2012 citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. Income tax software 2012 S. Income tax software 2012 law. Income tax software 2012 This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). Income tax software 2012 If you are a nonresident alien, your income from sources outside the United States is not subject to U. Income tax software 2012 S. Income tax software 2012 tax. Income tax software 2012 Foreign Earned Income Exclusion Employees of the U. Income tax software 2012 S. Income tax software 2012 Government are not entitled to the foreign earned income exclusion or the foreign housing exclusion/deduction under section 911 because “foreign earned income ”does not include amounts paid by the U. Income tax software 2012 S. Income tax software 2012 Government as an employee. Income tax software 2012 But see Other Employment, later. Income tax software 2012 Special Situations In the following two situations, your pay is from the U. Income tax software 2012 S. Income tax software 2012 Government and does not qualify for the foreign earned income exclusion. Income tax software 2012 U. Income tax software 2012 S. Income tax software 2012 agency reimbursed by foreign country. Income tax software 2012   If you are a U. Income tax software 2012 S. Income tax software 2012 Government employee paid by a U. Income tax software 2012 S. Income tax software 2012 agency to perform services in a foreign country, your pay is from the U. Income tax software 2012 S. Income tax software 2012 Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. Income tax software 2012 This is true even if the U. Income tax software 2012 S. Income tax software 2012 agency is reimbursed by the foreign government. Income tax software 2012 Employees of post exchanges, etc. Income tax software 2012   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. Income tax software 2012 S. Income tax software 2012 Government, the earnings you receive are paid by the U. Income tax software 2012 S. Income tax software 2012 Government. Income tax software 2012 This is true whether they are paid from appropriated or nonappropriated funds. Income tax software 2012 These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. Income tax software 2012 Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. Income tax software 2012 Even if you are working in a foreign country with which the United States has an income tax treaty in force and the treaty article that applies to government services says that your government pay is taxable only in the foreign country, the treaty will likely contain a “saving clause”, which provides that the United States may tax its citizens and its residents as if the treaty had not come into effect. Income tax software 2012 In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. Income tax software 2012 S. Income tax software 2012 citizens or green card holders. Income tax software 2012 Consequently, if you are a U. Income tax software 2012 S. Income tax software 2012 citizen or green card holder, you will generally not be entitled to reduce your U. Income tax software 2012 S. Income tax software 2012 tax on your government pay. Income tax software 2012 If you are neither a U. Income tax software 2012 S. Income tax software 2012 citizen nor green card holder, and you are treated as a resident of the treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule), then you may be entitled to benefits under the government service article. Income tax software 2012 Review the treaty text carefully. Income tax software 2012 U. Income tax software 2012 S. Income tax software 2012 citizens must always file Form 1040. Income tax software 2012 Non-U. Income tax software 2012 S. Income tax software 2012 citizens who are treated as a resident of a treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule) may file Form 1040NR and attach Form 8833. Income tax software 2012 If you pay or accrue taxes to the foreign country on your pay, you may be able to relieve double taxation with a foreign tax credit. Income tax software 2012 Most income tax treaties contain an article providing relief from double taxation. Income tax software 2012 Many treaties contain special foreign tax credit rules for U. Income tax software 2012 S. Income tax software 2012 citizens who are residents of a treaty country. Income tax software 2012 For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. Income tax software 2012 Allowances, Differentials, and Special Pay Most payments received by U. Income tax software 2012 S. Income tax software 2012 Government civilian employees for working abroad, including pay differentials, are taxable. Income tax software 2012 However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. Income tax software 2012 The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Income tax software 2012 Pay differentials. Income tax software 2012   Pay differentials you receive as financial incentives for employment abroad are taxable. Income tax software 2012 Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. Income tax software 2012   Generally, pay differentials are given for employment under adverse conditions (such as severe climate) or because the post of duty is located in a hazardous or isolated area that may be outside the United States. Income tax software 2012 The area does not have to be a qualified hazardous duty area as discussed in Publication 3. Income tax software 2012 Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. Income tax software 2012 Foreign areas allowances. Income tax software 2012   Certain foreign areas allowances are tax free. Income tax software 2012 Your employer should not have included these allowances as wages on your Form W-2. Income tax software 2012   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. Income tax software 2012 Title I, chapter 9, of the Foreign Service Act of 1980. Income tax software 2012 Section 4 of the Central Intelligence Agency Act of 1949, as amended. Income tax software 2012 Title II of the Overseas Differentials and Allowances Act. Income tax software 2012 Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. Income tax software 2012 These allowances cover such expenses as: Certain repairs to a leased home, Education of dependents in special situations, Motor vehicle shipment, Separate maintenance for dependents, Temporary quarters, Transportation for medical treatment, and Travel, moving, and storage. Income tax software 2012 Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. Income tax software 2012 Cost-of-living allowances. Income tax software 2012   If you are stationed outside the continental United States or in Alaska, your gross income does not include cost-of-living allowances (other than amounts received under Title II of the Overseas Differentials and Allowances Act) granted by regulations approved by the President of the United States. Income tax software 2012 The cost-of-living portion of any other allowance (for example, a living and quarters allowance) is not included even if the underlying allowance is included in gross income. Income tax software 2012 Cost-of-living allowances are not included on your Form W-2. Income tax software 2012 Federal court employees. Income tax software 2012   If you are a federal court employee, the preceding paragraph also applies to you. Income tax software 2012 The cost-of-living allowance must be granted by rules similar to regulations approved by the President. Income tax software 2012 American Institute in Taiwan. Income tax software 2012   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. Income tax software 2012 S. Income tax software 2012 tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. Income tax software 2012 S. Income tax software 2012 Government. Income tax software 2012 Federal reemployment payments after serving with an international organization. Income tax software 2012   If you are a federal employee who is reemployed by a federal agency after serving with an international organization, you must include in income any reemployment payments you receive. Income tax software 2012 These payments are equal to the difference between the pay, allowances, post differential, and other monetary benefits paid by the international organization and the pay and other benefits that would have been paid by the federal agency had you been detailed to the international agency. Income tax software 2012 Allowances or reimbursements for travel and transportation expenses. Income tax software 2012   See How To Report Business Expenses, later, for a discussion on whether a reimbursement or allowance for travel or transportation is included in your income. Income tax software 2012 Lodging furnished to a principal representative of the United States. Income tax software 2012   If you are a principal representative of the United States stationed in a foreign country, you do not have to include in income the value of lodging (including utilities) provided to you as an official residence. Income tax software 2012 However, amounts paid by the U. Income tax software 2012 S. Income tax software 2012 government for your usual costs of operating and maintaining your household are taxable. Income tax software 2012 If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. Income tax software 2012 Peace Corps. Income tax software 2012   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. Income tax software 2012 Taxable allowances. Income tax software 2012   The following allowances must be included on your Form W-2 and reported on your return as wages. Income tax software 2012 If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. Income tax software 2012 The part of living allowances designated by the Director of the Peace Corps as basic compensation. Income tax software 2012 This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Income tax software 2012 Leave allowances. Income tax software 2012 Readjustment allowances or “termination payments. Income tax software 2012 ” Taxable allowances are considered received by you when credited to your account. Income tax software 2012 Example. Income tax software 2012 Gary Carpenter, a Peace Corps volunteer, gets $175 a month during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Income tax software 2012 Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Income tax software 2012 Nontaxable allowances. Income tax software 2012   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. Income tax software 2012 These allowances should not be included on your Form W-2. Income tax software 2012 These allowances are tax free whether paid by the U. Income tax software 2012 S. Income tax software 2012 Government or the foreign country in which you are stationed. Income tax software 2012 Other Income Other employment. Income tax software 2012   If, in addition to your U. Income tax software 2012 S. Income tax software 2012 government pay, you receive income from a private employer or self-employment, you may qualify to claim the foreign earned income exclusion and the foreign housing exclusion and deduction under section 911 based on this other income provided you meet either the bona fide residence test or the physical presence test. Income tax software 2012 In addition, if your spouse is a U. Income tax software 2012 S. Income tax software 2012 citizen or resident alien who earns income in a foreign country that is paid by a private employer or is from self-employment, he or she may also qualify for the exclusion or the deduction. Income tax software 2012 For more information, see Publication 54. Income tax software 2012 The tax treaty rules relating to income from personal services generally apply to income from private employment. Income tax software 2012 As discussed above, the saving clause applies to you if you are a U. Income tax software 2012 S. Income tax software 2012 citizen or if you are a resident of the United States under the treaty residence article (after application of the so-called “tie-breaker” rule). Income tax software 2012 Sale of personal property. Income tax software 2012   If you have a gain from the sale of your personal property (such as an automobile or a home appliance), whether directly or through a favorable exchange rate in converting the proceeds to U. Income tax software 2012 S. Income tax software 2012 dollars, the excess of the amount received in U. Income tax software 2012 S. Income tax software 2012 dollars over the cost or other basis of the property is a capital gain. Income tax software 2012 Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. Income tax software 2012 However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. Income tax software 2012 Sale of your home. Income tax software 2012   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. Income tax software 2012 Losses are not deductible. Income tax software 2012   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). Income tax software 2012 Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. Income tax software 2012   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse is serving on qualified official extended duty as a member of the Foreign Service of the United States, as an employee of the intelligence community, or as an employee or volunteer of the Peace Corps. Income tax software 2012   For detailed information on selling your home, see Publication 523. Income tax software 2012 Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. Income tax software 2012 Travel Expenses Subject to certain limits, you can deduct your unreimbursed ordinary and necessary expenses of traveling away from home in connection with the performance of your official duties. Income tax software 2012 These expenses include such items as travel costs, meals, lodging, baggage charges, local transportation costs (such as taxi fares), tips, and dry cleaning and laundry fees. Income tax software 2012 Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. Income tax software 2012 Your tax home is not limited to the Embassy, consulate, or duty station. Income tax software 2012 It includes the entire city or general area in which your principal place of employment is located. Income tax software 2012 Traveling away from home. Income tax software 2012   You are traveling away from home if you meet both of the following requirements. Income tax software 2012 Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. Income tax software 2012 You need to get sleep or rest to meet the demands of your work while away from home. Income tax software 2012 This requirement is not satisfied by merely napping in your car. Income tax software 2012 You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. Income tax software 2012 Temporary assignment. Income tax software 2012   If your assignment or job away from your tax home is temporary, your tax home does not change. Income tax software 2012 You are considered to be away from home for the whole period, and your travel expenses are deductible. Income tax software 2012 Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. Income tax software 2012   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. Income tax software 2012 An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than one year, whether or not it actually lasts for more than one year. Income tax software 2012   You must determine whether your assignment is temporary or indefinite when you start work. Income tax software 2012 If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Income tax software 2012 Employment that is initially temporary may become indefinite due to changed circumstances. Income tax software 2012 A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. Income tax software 2012 Exception for federal crime investigations or prosecutions. Income tax software 2012   If you are a federal employee participating in a federal crime investigation or prosecution, you may be able to deduct travel expenses even if you are away from your tax home for more than one year. Income tax software 2012 This exception to the one-year rule applies if the Attorney General certifies that you are traveling for the federal government in a temporary duty status to prosecute, or provide support services for the investigation or prosecution of, a federal crime. Income tax software 2012 Limit on meals and entertainment. Income tax software 2012   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. Income tax software 2012 However, the limit does not apply to expenses reimbursed under a U. Income tax software 2012 S. Income tax software 2012 Government expense allowance arrangement. Income tax software 2012 Individuals subject to hours of service limits. Income tax software 2012   You can deduct 80% of your unreimbursed business-related meal expenses if the meals take place during or incident to any period subject to the Department of Transportation's hours of service limits. Income tax software 2012   Individuals subject to the Department of Transportation's “hours of service” limits include the following. Income tax software 2012 Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Income tax software 2012 Interstate truck operators and bus drivers who are under Department of Transportation regulations. Income tax software 2012 Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Income tax software 2012 Certain merchant mariners who are under Coast Guard regulations. Income tax software 2012 Primary purpose of trip must be for business. Income tax software 2012   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. Income tax software 2012 However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. Income tax software 2012   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. Income tax software 2012 This applies even if you engage in business activities while there. Income tax software 2012 However, you can deduct any expenses while at your destination that are directly related to your business. Income tax software 2012 Expenses paid for others. Income tax software 2012   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. Income tax software 2012 Home leave. Income tax software 2012   The Foreign Service Act requires U. Income tax software 2012 S. Income tax software 2012 citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. Income tax software 2012 This period is called “home leave” and can be used to take care of certain personal matters such as medical and dental checkups, buying a new wardrobe, and visiting relatives. Income tax software 2012   The amounts paid for your travel, meals, and lodging while on home leave are deductible as travel or business expenses subject to the rules and limits discussed earlier. Income tax software 2012 You must be able to verify these amounts in order to claim them. Income tax software 2012 Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. Income tax software 2012 More information. Income tax software 2012   See chapter 1 of Publication 463 for more information on travel expenses. Income tax software 2012 Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. Income tax software 2012 Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. Income tax software 2012 They do not include expenses you have when traveling away from home overnight. Income tax software 2012 Those expenses are deductible as travel expenses and are discussed earlier. Income tax software 2012 Commuting. Income tax software 2012   You cannot deduct your transportation costs of going between your home and your regular business location. Income tax software 2012 These costs are personal commuting expenses. Income tax software 2012   If you have one or more regular business locations but must work at a temporary location, you can deduct the costs of commuting to that temporary place of work. Income tax software 2012   If you work at two or more places in the same day, you can deduct your expenses of getting from one place of work to the other. Income tax software 2012 More information. Income tax software 2012   For more information on transportation expenses, see chapter 4 of Publication 463. Income tax software 2012 Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. Income tax software 2012 Membership dues. Income tax software 2012   You can deduct membership dues you pay to professional societies that relate to your business or profession. Income tax software 2012 Subscriptions. Income tax software 2012   You can deduct subscriptions to professional publications that relate to your business or profession. Income tax software 2012 Educational expenses. Income tax software 2012   Generally, educational expenses are considered to be personal expenses and are not deductible. Income tax software 2012 However, under some circumstances, educational expenses are deductible as business expenses. Income tax software 2012   You can deduct educational expenses as business expenses if the education: Maintains or improves skills needed in your present position, or Meets the express requirements of your agency to keep your present position, salary, or status. Income tax software 2012   You cannot deduct educational expenses as business expenses if the education: Is needed to enable you to meet minimum educational requirements for qualification in your present position, Is a part of a program of study that can qualify you for a new position, or Is for travel as a form of education. Income tax software 2012 These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. Income tax software 2012   See Publication 970, Tax Benefits for Education, for more information on educational expenses. Income tax software 2012    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. Income tax software 2012 However, you may be eligible for other tax benefits such as the American opportunity and lifetime learning credits; contributions to a Coverdell education savings account or qualified tuition program; deduction for student loan interest; and exclusion from income of certain savings bond interest. Income tax software 2012 These benefits are explained in Publication 970. Income tax software 2012 Foreign service representation expenses. Income tax software 2012   If you are an employee of the U. Income tax software 2012 S. Income tax software 2012 Foreign Service and your position requires you to establish and maintain favorable relations in foreign countries, you may receive a nontaxable allowance for representation expenses. Income tax software 2012 If your expenses are more than the allowance you receive, you can deduct the excess expenses as an itemized deduction on Schedule A (Form 1040) if you meet one of the following conditions. Income tax software 2012 You have a certificate from the Secretary of State attesting that the expenses were incurred for the benefit of the United States, and would be reimbursable under appropriate legislation if the agency had sufficient funds for these reimbursements. Income tax software 2012 The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. Income tax software 2012    To deduct any expenses for travel, entertainment, and gifts, including those certified by the Secretary of State, you must meet the rules for recordkeeping and accounting to your employer. Income tax software 2012 These rules are explained in Publication 463. Income tax software 2012 Representation expenses. Income tax software 2012   These are expenses that further the interest of the United States abroad. Income tax software 2012 They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. Income tax software 2012 They generally do not include costs of passenger vehicles (such as cars or aircraft), printing or engraving, membership fees, or amounts a principal representative must pay personally to cover the usual costs of operating and maintaining an official residence. Income tax software 2012   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. Income tax software 2012 These regulations are available on the Internet at www. Income tax software 2012 state. Income tax software 2012 gov/m/a/als. Income tax software 2012 Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. Income tax software 2012 ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. Income tax software 2012 Impairment-related work expenses. Income tax software 2012   If you are an employee with a physical or mental disability, you can deduct attendant-care services at your place of work and other expenses in connection with work that are necessary for you to be able to work. Income tax software 2012 Attendant care includes a reader for a blind person and a helper for a person with a physical disability. Income tax software 2012 These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). Income tax software 2012 They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. Income tax software 2012 Loss on conversion of U. Income tax software 2012 S. Income tax software 2012 dollars into foreign currency. Income tax software 2012   The conversion of U. Income tax software 2012 S. Income tax software 2012 dollars into foreign currency at an official rate of exchange that is not as favorable as the free market rate does not result in a deductible loss. Income tax software 2012 Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. Income tax software 2012 For example, you must keep records and supporting evidence to prove the following elements about deductions for travel expenses (including meals and lodging while away from home). Income tax software 2012 The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. Income tax software 2012 You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. Income tax software 2012 For each trip away from home, the dates you left and returned and the number of days spent on business. Income tax software 2012 The destination or area of your travel, described by the name of the city, town, or similar designation. Income tax software 2012 The business reason for your travel or the business benefit gained or expected to be gained from your travel. Income tax software 2012 How to record your expenses. Income tax software 2012   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. Income tax software 2012 They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. Income tax software 2012 You do not need to duplicate information in an account book or diary that is shown on a receipt as long as your records and receipts complement each other in an orderly manner. Income tax software 2012   Each expense should be recorded separately in your records. Income tax software 2012 However, some items can be totaled in reasonable categories. Income tax software 2012 You can make one daily entry for categories such as taxi fares, telephone calls, meals while away from home, gas and oil, and other incidental costs of travel. Income tax software 2012 You may record tips separately or with the cost of the service. Income tax software 2012    Documentary evidence generally is required to support all lodging expenses while traveling away from home. Income tax software 2012 It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. Income tax software 2012 Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. Income tax software 2012 It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. Income tax software 2012    A canceled check by itself does not prove a business cost. Income tax software 2012 You must have other evidence to show that the check was used for a business purpose. Income tax software 2012 Your records must be timely. Income tax software 2012   Record the elements for the expense in your account book or other record at or near the time of the expense. Income tax software 2012 A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. Income tax software 2012 Confidential information. Income tax software 2012   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Income tax software 2012 However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Income tax software 2012 How To Report Business Expenses As a U. Income tax software 2012 S. Income tax software 2012 Government employee, your business expense reimbursements are generally paid under an accountable plan and are not included in your wages on your Form W-2. Income tax software 2012 If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. Income tax software 2012 However, if you do not account to your employer for a travel advance or if you do not return any excess advance within a reasonable period of time, the advance (or excess) will be included in your wages on your Form W-2. Income tax software 2012 If you are entitled to a reimbursement from your employer but you do not claim it, you cannot deduct the expenses to which that unclaimed reimbursement applies. Income tax software 2012 Form 2106 or Form 2106-EZ. Income tax software 2012   You must complete Form 2106 or 2106-EZ to deduct your expenses. Income tax software 2012 Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. Income tax software 2012 Generally, you must include all of your expenses and reimbursements on Form 2106 or 2106-EZ and carry your allowable expense to Schedule A (Form 1040). Income tax software 2012 Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. Income tax software 2012 Form 2106-EZ. Income tax software 2012   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. Income tax software 2012 You can use Form 2106-EZ if you meet both of the following conditions. Income tax software 2012 You are not reimbursed by your employer for any expenses. Income tax software 2012 (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. Income tax software 2012 ) If you claim car expenses, you use the standard mileage rate. Income tax software 2012 Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. Income tax software 2012 Moving Expenses If you changed job locations or started a new job, you may be able to deduct the reasonable expenses of moving yourself, your family, and your household goods and personal effects to your new home. Income tax software 2012 However, you cannot deduct any expenses for which you received a tax-free allowance as a U. Income tax software 2012 S. Income tax software 2012 Government employee. Income tax software 2012 To deduct moving expenses, your move must be closely related to the start of work and you must meet the distance test and the time test. Income tax software 2012 Closely related to the start of work. Income tax software 2012   The move must be closely related, both in time and in place, to the start of work at the new location. Income tax software 2012 In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. Income tax software 2012   A move generally is not considered closely related in place to the start of work if the distance from your new home to the new job location is more than the distance from your former home to the new job location. Income tax software 2012 A move that does not meet this requirement may qualify if you can show that you must live at the new home as a condition of employment, or you will spend less time or money commuting from the new home to the new job. Income tax software 2012 Distance test. Income tax software 2012   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. Income tax software 2012 If you did not have an old job location, your new job location must be at least 50 miles from your former home. Income tax software 2012 Time test. Income tax software 2012   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. Income tax software 2012 Deductible moving expenses. Income tax software 2012   Moving expenses that can be deducted include the reasonable costs of: Moving household goods and personal effects (including packing, crating, in-transit storage, and insurance) of both you and members of your household, and Transportation and lodging for yourself and members of your household for one trip from your former home to your new home (including costs of getting passports). Income tax software 2012    The cost of your meals is not a deductible moving expense. Income tax software 2012   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. Income tax software 2012 For a foreign move, the costs also include expenses of storing the goods and effects for part or all of the period that your new job location abroad continues to be your main job location. Income tax software 2012 Expenses must be reasonable. Income tax software 2012   You can deduct only those expenses that are reasonable for the circumstances of your move. Income tax software 2012 For example, the costs of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Income tax software 2012 Members of your household. Income tax software 2012   A member of your household includes anyone who has both your former home and new home as his or her home. Income tax software 2012 It does not include a tenant or employee unless you can claim that person as a dependent. Income tax software 2012 Retirees. Income tax software 2012   You can deduct the costs of moving to the United States when you permanently retire if both your former main job location and former home were outside the United States and its possessions. Income tax software 2012 You do not have to meet the time test described earlier. Income tax software 2012 Survivors. Income tax software 2012   You can deduct moving expenses for a move to the United States if you are the spouse or dependent of a person whose main job location at the time of death was outside the United States and its possessions. Income tax software 2012 The move must begin within 6 months after the decedent's death. Income tax software 2012 It must be from the decedent's former home outside the United States, and that home must also have been your home. Income tax software 2012 You do not have to meet the time test described earlier. Income tax software 2012 How to report moving expenses. Income tax software 2012   Use Form 3903 to report your moving expenses and figure your allowable deduction. Income tax software 2012 Claim the deduction as an adjustment to income on Form 1040. Income tax software 2012 (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. Income tax software 2012 ) Reimbursements. Income tax software 2012   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. Income tax software 2012 You also must include in gross income reimbursements paid to you under a nonaccountable plan. Income tax software 2012 However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. Income tax software 2012 Additional information. Income tax software 2012   For additional information about moving expenses, see Publication 521. Income tax software 2012 Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. Income tax software 2012 Contributions. Income tax software 2012   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. Income tax software 2012 You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. Income tax software 2012 For more information, see Publication 526, Charitable Contributions. Income tax software 2012 Real estate tax and home mortgage interest. Income tax software 2012   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. Income tax software 2012 You must reduce the amount of each deduction that would otherwise be allowable by the amount of each expense that is related to the tax-free allowance. Income tax software 2012 Example. Income tax software 2012 Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. Income tax software 2012 During the year, Adam used the allowance, with other funds, to provide a home for himself. Income tax software 2012 His expenses for this home totaled $8,400 and consisted of mortgage principal ($500), insurance ($400), real estate taxes ($1,400), mortgage interest ($4,000), and utility costs ($2,100). Income tax software 2012 Adam did not have any other expenses related to providing a home for himself. Income tax software 2012 Adam must reduce his deductions for home mortgage interest and real estate taxes. Income tax software 2012 He figures a reasonable way to reduce them is to multiply them by a fraction: its numerator is $6,300 (the total housing and utility allowance) and its denominator is $8,400 (the total of all payments to which the housing and utility allowance applies). Income tax software 2012 The result is 3/4. Income tax software 2012 Adam reduces his otherwise allowable home mortgage interest deduction by $3,000 (the $4,000 he paid ×3/4) and his otherwise allowable real estate tax deduction by $1,050 (the $1,400 he paid × 3/4). Income tax software 2012 He can deduct $1,000 of his mortgage interest ($4,000 − $3,000) and $350 of his real estate taxes ($1,400 − $1,050) when he itemizes his deductions. Income tax software 2012 Exception to the reduction. Income tax software 2012   If you receive a tax-free housing allowance as a member of the military or the clergy, you do not have to reduce your deductions for real estate tax and home mortgage interest expenses you are otherwise entitled to deduct. Income tax software 2012 Required statement. Income tax software 2012   If you receive a tax-free housing allowance and have real estate tax or home mortgage interest expenses, attach a statement to your tax return. Income tax software 2012 The statement must contain all of the following information. Income tax software 2012 The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. Income tax software 2012 The amount of otherwise deductible expenses attributable to each type of tax-free income. Income tax software 2012 The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. Income tax software 2012 An explanation of how you determined the amounts not directly attributable to each type of tax-free income. Income tax software 2012   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. Income tax software 2012 Foreign Taxes If you pay or accrue taxes to a foreign government, you generally can choose to either claim them as a credit against your U. Income tax software 2012 S. Income tax software 2012 income tax liability or deduct them as an itemized deduction when figuring your taxable income. Income tax software 2012 Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. Income tax software 2012 Foreign tax credit. Income tax software 2012   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. Income tax software 2012 If you choose to figure a credit against your U. Income tax software 2012 S. Income tax software 2012 tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. Income tax software 2012 S. Income tax software 2012 income tax return. Income tax software 2012    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. Income tax software 2012 If all your foreign income is exempt from U. Income tax software 2012 S. Income tax software 2012 tax, you will not be able to claim a foreign tax credit. Income tax software 2012   If, because of the limit on the credit, you cannot use the full amount of qualified foreign taxes paid or accrued in the tax year, you are allowed to carry the excess back 1 year and then forward 10 years. Income tax software 2012 Exemption from limit. Income tax software 2012   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. Income tax software 2012 Your only foreign income is passive income, such as interest, dividends, and royalties. Income tax software 2012 The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). Income tax software 2012 The foreign income and taxes are reported to you on a payee statement, such as Form 1099-DIV, Dividends and Distributions, or 1099-INT, Interest Income. Income tax software 2012 If you make the election, you can claim a foreign tax credit without filing Form 1116. Income tax software 2012 However, you cannot carry back or carry over any unused foreign tax to or from this year. Income tax software 2012 See the instructions for the appropriate line in the Tax and Credits section of Form 1040. Income tax software 2012 Foreign tax deduction. Income tax software 2012   If you choose to deduct all foreign income taxes on your U. Income tax software 2012 S. Income tax software 2012 income tax return, itemize the deduction on Schedule A (Form 1040). Income tax software 2012 You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. Income tax software 2012 Example. Income tax software 2012 Dennis and Christina are married and live and work in Country X. Income tax software 2012 Dennis works for the U. Income tax software 2012 S. Income tax software 2012 Government and Christina is employed by a private company. Income tax software 2012 They pay income tax to Country X on Christina's income only. Income tax software 2012 Dennis and Christina file a joint tax return and exclude all of Christina's income. Income tax software 2012 They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. Income tax software 2012 Deduction for other foreign taxes. Income tax software 2012   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. Income tax software 2012 You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. Income tax software 2012   You can deduct real property taxes you pay that are imposed on you by a foreign country. Income tax software 2012 You take this deduction on Schedule A (Form 1040). Income tax software 2012 You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. Income tax software 2012 More information. Income tax software 2012   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. Income tax software 2012 Local (Foreign) Tax Return As a U. Income tax software 2012 S. Income tax software 2012 Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. Income tax software 2012 Check with local tax authorities to determine whether you are considered a tax resident of your host country, whether you are required to file a host country tax return and whether you owe taxes to the host country. Income tax software 2012 Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. Income tax software 2012 Review the treaty text carefully to determine whether your U. Income tax software 2012 S. Income tax software 2012 Government remuneration is taxable in the host country. Income tax software 2012 You will first have to determine whether you are a resident of your host country under the treaty residence article (after application of the so-called “tie-breaker” rule). Income tax software 2012 If you or your spouse receives income from a private employer or self-employment, review the tax treaty rules relating to income from personal services to determine whether that income is taxable in the host country. Income tax software 2012 If you pay or accrue taxes to both the host country and the United States, you may be able to relieve double taxation with a foreign tax credit. Income tax software 2012 Most income tax treaties contain an article providing relief from double taxation. Income tax software 2012 Many treaties contain special foreign tax credit rules for U. Income tax software 2012 S. Income tax software 2012 citizens who are residents of a treaty country. Income tax software 2012 For more information about the foreign tax credit, see Foreign Taxes, earlier. Income tax software 2012 Other Agreements The United States may be a party to agreements other than income tax treaties that may affect your tax obligations to the host country. Income tax software 2012 For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. Income tax software 2012 Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. Income tax software 2012 Check with the appropriate U. Income tax software 2012 S. Income tax software 2012 Embassy for more information. Income tax software 2012 Double Withholding If your U. Income tax software 2012 S. Income tax software 2012 government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. Income tax software 2012 S. Income tax software 2012 tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. Income tax software 2012 S. Income tax software 2012 income tax return on this income. Income tax software 2012 Complete Worksheet 1-6 in Publication 505, Tax Withholding and Estimated Tax, to determine how to revise Form W-4, Employee’s Withholding Allowance Certificate. Income tax software 2012 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Income tax software 2012 By selecting the method that is best for you, you will have quick and easy access to tax help. Income tax software 2012 Free help with your tax return. Income tax software 2012   Free help in preparing your return is available nationwide from IRS-certified volunteers. Income tax software 2012 The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Income tax software 2012 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Income tax software 2012 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. Income tax software 2012 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Income tax software 2012 To find the nearest VITA or TCE site, visit IRS. Income tax software 2012 gov or call 1-800-906-9887 or 1-800-829-1040. Income tax software 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. Income tax software 2012 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Income tax software 2012 aarp. Income tax software 2012 org/money/taxaide or call 1-888-227-7669. Income tax software 2012   For more information on these programs, go to IRS. Income tax software 2012 gov and enter “VITA” in the search box. Income tax software 2012 Internet. Income tax software 2012 You can access the IRS website at IRS. Income tax software 2012 gov 24 hours a day, 7 days a week to: E-file your return. Income tax software 2012 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Income tax software 2012 Check the status of your 2012 refund. Income tax software 2012 Go to IRS. Income tax software 2012 gov and click on Where’s My Refund. Income tax software 2012 Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Income tax software 2012 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Income tax software 2012 Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Income tax software 2012 Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Income tax software 2012 Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Income tax software 2012 So in a change from previous filing seasons, you won't get an estimated refund date right away. Income tax software 2012 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Income tax software 2012 You can obtain a free transcript online at IRS. Income tax software 2012 gov by clicking on Order a Return or Account Transcript under “Tools. Income tax software 2012 ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Income tax software 2012 You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Income tax software 2012 Download forms, including talking tax forms, instructions, and publications. Income tax software 2012 Order IRS products. Income tax software 2012 Research your tax questions. Income tax software 2012 Search publications by topic or keyword. Income tax software 2012 Use the Internal Revenue Code, regulations, or other official guidance. Income tax software 2012 View Internal Revenue Bulletins (IRBs) published in the last few years. Income tax software 2012 Figure your withholding allowances using the IRS Withholding Calculator at www. Income tax software 2012 irs. Income tax software 2012 gov/individuals. Income tax software 2012 Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Income tax software 2012 gov by typing Alternative Minimum Tax Assistant in the search box. Income tax software 2012 Sign up to receive local and national tax news by email. Income tax software 2012 Get information on starting and operating a small business. Income tax software 2012 Phone. Income tax software 2012 Many services are available by phone. Income tax software 2012   Ordering forms, instructions, and publications. Income tax software 2012 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). Income tax software 2012 You should receive your order within 10 days. Income tax software 2012 Asking tax questions. Income tax software 2012 Call the IRS with your tax questions at 1-800-829-1040. Income tax software 2012 Solving problems. Income tax software 2012 You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Income tax software 2012 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Income tax software 2012 Call your local Taxpayer Assistance Center for an appointment. Income tax software 2012 To find the number, go to www. Income tax software 2012 irs. Income tax software 2012 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Income tax software 2012 TTY/TDD equipment. Income tax software 2012 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Income tax software 2012 The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Income tax software 2012 These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Income tax software 2012 gsa. Income tax software 2012 gov/fedrelay. Income tax software 2012 TeleTax topics. Income tax software 2012 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Income tax software 2012 Checking the status of your 2012 refund. Income tax software 2012 To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Income tax software 2012 Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Income tax software 2012 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Income tax software 2012 Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Income tax software 2012 Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Income tax software 2012 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Income tax software 2012 Outside the U. Income tax software 2012 S. Income tax software 2012 If you are outside the United States, taxpayer assistance is available at the following U. Income tax software 2012 S Embassies or consulate. Income tax software 2012 Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3834 London, England (44) (20) 7894-0476 Paris, France (33) (1) 4312-2555 Please contact the office for times when assistance will be available. Income tax software 2012 If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). Income tax software 2012 If you are in a U. Income tax software 2012 S. Income tax software 2012 territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Income tax software 2012 S. Income tax software 2012 Virgin Islands) and have a tax question, you can call 1-800-829-1040. Income tax software 2012 Evaluating the quality of our telephone services. Income tax software 2012 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Income tax software 2012 One method is for a second IRS representative to listen in on or record random telephone calls. Income tax software 2012 Another is to ask some callers to complete a short survey at the end of the call. Income tax software 2012 Walk-in. Income tax software 2012 Some products and services are available on a walk-in basis. Income tax software 2012   Products. Income tax software 2012 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Income tax software 2012 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Income tax software 2012 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Income tax software 2012 Services. Income tax software 2012 You can walk in to your local TAC most business days for personal, face-to-face tax help. Income tax software 2012 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Income tax software 2012 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. Income tax software 2012 No appointment is necessary—just walk in. Income tax software 2012 Before visiting, check www. Income tax software 2012 irs. Income tax software 2012 gov/localcontacts for hours of operation and services provided. Income tax software 2012 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Income tax software 2012 You can leave a message and a representative will call you back within 2 business days. Income tax software 2012 All other issues will be handled without an appointment. Income tax software 2012 To call your local TAC, go to  www. Income tax software 2012 irs. Income tax software 2012 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Income tax software 2012 Outside the U. Income tax software 2012 S. Income tax software 2012 If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Income tax software 2012 S. Income tax software 2012 Embassies and consulates. Income tax software 2012 Mail. Income tax software 2012 You can send your order for forms, instructions, and publications to the address below. Income tax software 2012 You should receive a response within 10 days after your request is received. Income tax software 2012  Internal Revenue Service 1201 N. Income tax software 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. Income tax software 2012 S. Income tax software 2012 If you are outside the United States, you can get tax assistance by writing to the address below. Income tax software 2012  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Income tax software 2012   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Income tax software 2012 Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Income tax software 2012 TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Income tax software 2012 Remember, the worst thing you can do is nothing at all. Income tax software 2012   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Income tax software 2012 You face (or your business is facing) an immediate threat of adverse action. Income tax software 2012 You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Income tax software 2012   If you qualify for help, they will do everything they can to get your problem resolved. Income tax software 2012 You will be assigned to one advocate who will be with you at every turn. Income tax software 2012 TAS has offices in every state, the District of Columbia, and Puerto Rico. Income tax software 2012 Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Income tax software 2012 And its services are always free. Income tax software 2012   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Income tax software 2012 The TAS tax toolkit at www. Income tax software 2012 TaxpayerAdvocate. Income tax software 2012 irs. Income tax software 2012 gov can help you understand these rights. Income tax software 2012   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Income tax software 2012 irs. Income tax software 2012 gov/advocate. Income tax software 2012 You can also call the toll-free number at 1-877-777-4778. Income tax software 2012 Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Income tax software 2012 These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Income tax software 2012 gsa. Income tax software 2012 gov/fedrelay. Income tax software 2012   TAS also handles large-scale or systemic problems that affect many taxpayers. Income tax software 2012 If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Income tax software 2012 irs. Income tax software 2012 gov/advocate. Income tax software 2012    Outside the U. Income tax software 2012 S. Income tax software 2012 If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Income tax software 2012 You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. Income tax software 2012 R. Income tax software 2012 00968-8000 Low Income Taxpayer Clinics (LITCs). Income tax software 2012   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Income tax software 2012 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Income tax software 2012 These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Income tax software 2012 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Income tax software 2012 For more information and to find a clinic near you, see the LITC page on www. Income tax software 2012 irs. Income tax software 2012 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Income tax software 2012 This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Income tax software 2012 Free tax services. Income tax software 2012   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Income tax software 2012 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Income tax software 2012 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Income tax software 2012 The majority of the information and services listed in this publication are available to you free of charge. Income tax software 2012 If there is a fee associated with a resource or service, it is listed in the publication. Income tax software 2012   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Income tax software 2012 DVD for tax products. Income tax software 2012 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Income tax software 2012 Prior-year forms, instructions, and publications. Income tax software 2012 Tax Map: an electronic research tool and finding aid. Income tax software 2012 Tax law frequently asked questions. Income tax software 2012 Tax Topics from the IRS telephone response system. Income tax software 2012 Internal Revenue Code—Title 26 of the U. Income tax software 2012 S. Income tax software 2012 Code. Income tax software 2012 Links to other Internet-based tax research materials. Income tax software 2012 Fill-in, print, and save features for most tax forms. Income tax software 2012 Internal Revenue Bulletins. Income tax software 2012 Toll-free and email technical support. Income tax software 2012 Two releases during the year. Income tax software 2012  – The first release will ship the beginning of January 2013. Income tax software 2012  – The final release will ship the beginning of March 2013. Income tax software 2012 Purchase the DVD from National Technical Information Service (NTIS) at www. Income tax software 2012 irs. Income tax software 2012 gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Income tax software 2012 Prev  Up  Next   Home   More Online Publications

The Income Tax Software 2012

Income tax software 2012 Publication 503 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Income tax software 2012 Tax questions. Income tax software 2012 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 503, such as legislation enacted after it was published, go to www. Income tax software 2012 irs. Income tax software 2012 gov/pub503. Income tax software 2012 Reminders Taxpayer identification number needed for each qualifying person. Income tax software 2012  You must include on line 2 of Form 2441, Child and Dependent Care Expenses, the name and taxpayer identification number (generally the social security number) of each qualifying person. Income tax software 2012 See Taxpayer identification number under Qualifying Person Test, later. Income tax software 2012 You may have to pay employment taxes. Income tax software 2012  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. Income tax software 2012 Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Income tax software 2012 See Employment Taxes for Household Employers, later. Income tax software 2012 Photographs of missing children. Income tax software 2012  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Income tax software 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Income tax software 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Income tax software 2012 Introduction This publication explains the tests you must meet to claim the credit for child and dependent care expenses. Income tax software 2012 It explains how to figure and claim the credit. Income tax software 2012 You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Income tax software 2012 The credit can be up to 35% of your expenses. Income tax software 2012 To qualify, you must pay these expenses so you can work or look for work. Income tax software 2012 This publication also discusses some of the employment tax rules for household employers. Income tax software 2012 Dependent care benefits. Income tax software 2012   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. Income tax software 2012 You must complete Form 2441, Part III, before you can figure the amount of your credit. Income tax software 2012 See Dependent Care Benefits under How To Figure the Credit, later. Income tax software 2012 Comments and suggestions. Income tax software 2012   We welcome your comments about this publication and your suggestions for future editions. Income tax software 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Income tax software 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Income tax software 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Income tax software 2012   You can send your comments from www. Income tax software 2012 irs. Income tax software 2012 gov/formspubs/. Income tax software 2012 Click on “More Information” and then on “Comment on Tax Forms and Publications. Income tax software 2012 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Income tax software 2012 Ordering forms and publications. Income tax software 2012   Visit www. Income tax software 2012 irs. Income tax software 2012 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Income tax software 2012 Internal Revenue Service 1201 N. Income tax software 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Income tax software 2012   If you have a tax question, check the information available on IRS. Income tax software 2012 gov or call 1-800-829-1040. Income tax software 2012 We cannot answer tax questions sent to either of the above addresses. Income tax software 2012 Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-10 Dependent Care Provider's Identification and Certification See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Income tax software 2012 Prev  Up  Next   Home   More Online Publications