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Tax Filing 2010

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Tax Filing 2010

Tax filing 2010 Publication 3 - Main Content Table of Contents Gross IncomeForeign Source Income Military Spouses Residency Relief Act (MSRRA) Community Property Form W-2 Codes Adjustments to IncomeArmed Forces Reservists Individual Retirement Arrangements Moving Expenses Combat Zone ExclusionCombat Zone Serving in a Combat Zone Amount of Exclusion Alien StatusResident Aliens Nonresident Aliens Dual-Status Aliens Sale of HomePeriod of suspension. Tax filing 2010 Qualified official extended duty. Tax filing 2010 ForeclosuresLump Sum Portion of Settlement Payment. Tax filing 2010 Interest Payment on Lump Sum Portion of Settlement Payment. Tax filing 2010 Lost Equity Portion of Settlement Payment. Tax filing 2010 The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Tax filing 2010 Interest Payment on Lost Equity Portion of Settlement Payment. Tax filing 2010 Itemized DeductionsEmployee Business Expenses Repayments CreditsFirst-Time Homebuyer Credit Child Tax Credit Earned Income Credit Credit for Excess Social Security Tax Withheld Forgiveness of Decedent's Tax LiabilityCombat Zone Related Forgiveness Terrorist or Military Action Related Forgiveness Claims for Tax Forgiveness Filing ReturnsSame-Sex Marriage Where To File When To File Signing Returns Extension of DeadlinesService That Qualifies for an Extension of Deadline Length of Extension Actions for Which Deadlines Are Extended Deferral of Payment Maximum Rate of Interest How To Get Tax HelpLow Income Taxpayer Clinics Gross Income Members of the Armed Forces receive many different types of pay and allowances. Tax filing 2010 Some are included in gross income while others are excluded from gross income. Tax filing 2010 Included items (Table 1) are subject to tax and must be reported on your tax return. Tax filing 2010 Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. Tax filing 2010 For information on the exclusion of pay for service in a combat zone and other tax benefits for combat zone participants, see Combat Zone Exclusion and Extension of Deadlines , later. Tax filing 2010 Table 1. Tax filing 2010 Included Items These items are included in gross income, unless the pay is for service in a combat zone. Tax filing 2010 Basic pay • Active duty   Bonus pay • Career status   • Attendance at a designated service school     • Enlistment  • Officer   • Back wages     • Overseas extension   • CONUS COLA       • Reenlistment   • Drills         • Reserve training         • Training duty   Other pay  • Accrued leave          • High deployment per diem Special • Aviation career incentives      • Personal money allowances paid to pay • Career sea     high-ranking officers   • Diving duty      • Student loan repayment from programs   • Foreign duty (outside the 48 contiguous     such as the Department of Defense   states and the District of Columbia)     Educational Loan Repayment Program   • Foreign language proficiency     when year's service (requirement) is not   • Hardship duty     attributable to a combat zone   • Hostile fire or imminent danger         • Medical and dental officers   Incentive pay  • Submarine   • Nuclear-qualified officers      • Flight   • Optometry      • Hazardous duty   • Pharmacy      • High altitude/Low Opening (HALO)   • Special compensation for assistance with activities of daily living (SCAADL)         • Special duty assignment pay         • Veterinarian         • Voluntary Separation Incentive       Basic allowance for housing (BAH). Tax filing 2010   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. Tax filing 2010 Table 2. Tax filing 2010 Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. Tax filing 2010 There is no exclusion for the personal use of a government-provided vehicle. Tax filing 2010 Combat  zone pay • Compensation for active service while in a combat zone Note: Limited amount for officers     • Housing and cost-of-living allowances abroad paid by the U. Tax filing 2010 S. Tax filing 2010 Government or by a foreign government         • OHA (Overseas Housing Allowance)                     Other pay • Defense counseling         • Disability, including payments received for injuries incurred as a direct result of a terrorist or military action         • Group-term life insurance   Moving • Dislocation   • Professional education   allowances • Military base realignment and   • ROTC educational and subsistence     closure benefit    allowances     (the exclusion is limited as   • State bonus pay for service in a     described above)   combat zone     • Move-in housing   • Survivor and retirement protection     • Moving household and   plan premiums     personal items   • Uniform allowances     • Moving trailers or mobile homes   • Uniforms furnished to enlisted     • Storage   personnel     • Temporary lodging and         temporary lodging expenses                 Travel • Annual round trip for dependent Death • Burial services   allowances students allowances • Death gratuity payments to     • Leave between consecutive   eligible survivors     overseas tours   • Travel of dependents to burial site     • Reassignment in a dependent         restricted status Family • Certain educational expenses for     • Transportation for you or your allowances dependents     dependents during ship overhaul   • Emergencies     or inactivation   • Evacuation to a place of safety     • Per diem   • Separation             In-kind military • Dependent-care assistance program Living • BAH (Basic Allowance for Housing)   benefits • Legal assistance allowances • BAS (Basic Allowance for Subsistence)     • Medical/dental care         • Commissary/exchange discounts         • Space-available travel on government aircraft           Death gratuity. Tax filing 2010   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. Tax filing 2010 Differential wage payments. Tax filing 2010   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and that represent all or a portion of the wages the individual would have received from the employer if the individual was performing services for the employer. Tax filing 2010 These amounts are taxable and cannot be excluded as combat pay. Tax filing 2010 Military base realignment and closure benefit. Tax filing 2010   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. Tax filing 2010 However, the excludable amount cannot be more than the maximum amount described in subsection (c) of 42 USC 3374 as in effect on November 6, 2009. Tax filing 2010 Any part of the payment that is more than this limit is included in gross income. Tax filing 2010 For more information about the HAP, see http://hap. Tax filing 2010 usace. Tax filing 2010 army. Tax filing 2010 mil/Overview. Tax filing 2010 html. Tax filing 2010 Qualified reservist distribution (QRD). Tax filing 2010   A QRD is a distribution to an individual of all or part of the individual's balance in a cafeteria plan or health flexible spending arrangement if: The individual was a reservist who was ordered or called to active duty for more than 179 days or for an indefinite period, and The distribution is made no sooner than the date the reservist was ordered or called to active duty and no later than the last day reimbursements could otherwise be made under the arrangement for the plan year which includes the date of the order or the call to duty. Tax filing 2010 A QRD is included in gross income and is subject to employment taxes. Tax filing 2010 The employer must include the QRD (reduced by after-tax contributions to the health flexible spending arrangement) as wages on Form W-2, Wage and Tax Statement. Tax filing 2010 Thrift Savings Plan (TSP) distributions. Tax filing 2010   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. Tax filing 2010   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. Tax filing 2010 However, the earnings on the tax-exempt portion of the distribution are taxable. Tax filing 2010 The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. Tax filing 2010 Roth Thrift Savings Plan (TSP) balance. Tax filing 2010   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. Tax filing 2010 Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Tax filing 2010 Qualified distributions from a Roth TSP are not included in your income. Tax filing 2010 For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. Tax filing 2010 S. Tax filing 2010 Civil Service Retirement Benefits. Tax filing 2010 State bonus payments. Tax filing 2010   Bonus payments made by a state (or a political subdivision thereof) to a member or former member of the uniformed services of the United States or to a dependent of such member are considered combat pay (and therefore may not be taxable) if the payments are made only because of the member's service in a combat zone. Tax filing 2010 See Combat Zone , later, for a list of designated combat zones. Tax filing 2010 Foreign Source Income If you are a U. Tax filing 2010 S. Tax filing 2010 citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. Tax filing 2010 S. Tax filing 2010 law allows you to exclude) on your tax return. Tax filing 2010 This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2 or a Form 1099. Tax filing 2010 This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Tax filing 2010 Certain taxpayers can exclude income earned in foreign countries. Tax filing 2010 For 2013, this exclusion amount can be as much as $97,600. Tax filing 2010 However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. Tax filing 2010 S. Tax filing 2010 Government. Tax filing 2010 Employees of the U. Tax filing 2010 S. Tax filing 2010 Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. Tax filing 2010 Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. Tax filing 2010 For more information on the exclusion, see Publication 54. Tax filing 2010 Residents of American Samoa may be able to exclude income from American Samoa. Tax filing 2010 This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. Tax filing 2010 S. Tax filing 2010 Government. Tax filing 2010 If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. Tax filing 2010 S. Tax filing 2010 Possessions. Tax filing 2010 Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. Tax filing 2010 S. Tax filing 2010 military servicemember and your domicile is the same as the servicemember's, you can choose to keep your prior residence or domicile for tax purposes when you accompany the servicemember spouse, who is relocating under military orders to a new duty station in one of the 50 states, the District of Columbia, or a U. Tax filing 2010 S. Tax filing 2010 possession. Tax filing 2010 See Publication 570 for more information. Tax filing 2010 Domicile. Tax filing 2010   Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Tax filing 2010 It is not always where you presently live. Tax filing 2010 Community Property The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. Tax filing 2010 The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax filing 2010 Marital status. Tax filing 2010   Community property rules apply to married persons whose domicile during the tax year was in a community property state. Tax filing 2010 The rules may affect your tax liability if you file separate returns or are divorced during the year. Tax filing 2010 Nevada, Washington, and California domestic partners. Tax filing 2010   A registered domestic partner in Nevada, Washington, or California generally must report half the combined income of the individual and his or her domestic partner. Tax filing 2010 See Form 8958 and Publication 555, Community Property. Tax filing 2010 Nature of the payment. Tax filing 2010   Active duty military pay is subject to community property laws. Tax filing 2010 Armed Forces retired or retainer pay may be subject to community property laws. Tax filing 2010   For more information on community property laws, see Publication 555. Tax filing 2010 Form W-2 Codes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Tax filing 2010 Form W-2 also shows other amounts that you may find important in box 12. Tax filing 2010 The amounts shown in box 12 are generally preceded by a code. Tax filing 2010 A list of codes used in box 12 is shown, next. Tax filing 2010 Form W-2 Reference Guide for Box 12 Codes A Uncollected social security or RRTA J Nontaxable sick pay T Adoption benefits   tax on tips             K 20% excise tax on excess golden V Income from exercise of B Uncollected Medicare tax on tips   parachute payments   nonstatutory stock option(s)             C Taxable cost of group-term life L Substantiated employee business W Employer contributions (including   insurance over $50,000   expense reimbursements   employee contributions through a           cafeteria plan) to an employee's D Elective deferrals under a section M Uncollected social security or RRTA   health savings account (HSA)   401(k) cash or deferred arrangement   tax on taxable cost of group-term life       plan (including a SIMPLE 401(k)   insurance over $50,000 (former Y Deferrals under a section 409A   arrangement)   employees only)   nonqualified deferred           compensation plan E Elective deferrals under a section N Uncollected Medicare tax on taxable       403(b) salary reduction agreement   cost of group-term life insurance Z Income under section 409A on a       over $50,000 (former employees only)   nonqualified deferred F Elective deferrals under a section       compensation plan   408(k)(6) salary reduction SEP P Excludable moving expense           reimbursements paid directly to AA Designated Roth contributions G Elective deferrals and employer   employee   under a section 401(k) plan   contributions (including nonelective           deferrals) to a section 457(b) Q Nontaxable combat pay BB Designated Roth contributions   deferred compensation plan       under a section 403(b) plan     R Employer contributions to an Archer     H Elective deferrals to a section   MSA DD Cost of employer-sponsored   501(c)(18)(D) tax-exempt       health coverage   organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE  EE  Designated Roth contributions under a governmental section 457(b) plan  Note. Tax filing 2010 For more information on these codes, see your Form(s) W-2. Tax filing 2010 Adjustments to Income Adjusted gross income is your total income minus certain adjustments. Tax filing 2010 The following adjustments are of particular interest to members of the Armed Forces. Tax filing 2010 Armed Forces Reservists If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U. Tax filing 2010 S. Tax filing 2010 Individual Income Tax Return, rather than as a miscellaneous itemized deduction. Tax filing 2010 Include all unreimbursed expenses from the time you leave home until the time you return home. Tax filing 2010 The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. Tax filing 2010 For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. Tax filing 2010 Member of a reserve component. Tax filing 2010   You are a member of a reserve component of the Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. Tax filing 2010 How to report. Tax filing 2010   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Tax filing 2010 Then enter on Form 1040, line 24, the part of your expenses, up to the federal rate, included on Form 2106, line 10, or Form 2106-EZ, line 6, that is for reserve-related travel more than 100 miles from your home. Tax filing 2010 Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. Tax filing 2010 Example. Tax filing 2010 Captain Harris, a member of the Army Reserve, traveled to a location 220 miles from his home to perform his work in the reserves in April 2013. Tax filing 2010 He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. Tax filing 2010 5 cents per mile), $300 for meals, and $1,000 for lodging. Tax filing 2010 He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. Tax filing 2010 Only 50% of his meal expenses are deductible. Tax filing 2010 He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. Tax filing 2010 He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. Tax filing 2010 He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. Tax filing 2010 Individual Retirement Arrangements Generally, you can deduct the lesser of the contributions to your traditional individual retirement arrangement (IRA) for the year or the general limit (or spousal IRA limit, if applicable). Tax filing 2010 However, if you or your spouse was covered by an employer-maintained retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. Tax filing 2010 The Form W-2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. Tax filing 2010 The “Retirement plan” box should have a mark in it if you were covered. Tax filing 2010 For purposes of a deduction for contributions to a traditional IRA, Armed Forces members (including reservists on active duty for more than 90 days during the year) are considered covered by an employer-maintained retirement plan. Tax filing 2010 Individuals serving in the U. Tax filing 2010 S. Tax filing 2010 Armed Forces or in support of the U. Tax filing 2010 S. Tax filing 2010 Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. Tax filing 2010 For more information on this extension of deadline provision, see Extension of Deadlines , later. Tax filing 2010 For more information on IRAs, see Publication 590. Tax filing 2010 Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. Tax filing 2010 This means that even though you do not have to include the combat pay in your gross income, you do include it in your compensation when figuring the limits on contributions and deductions of contributions to IRAs. Tax filing 2010 Qualified Reservist Distributions A qualified reservist distribution is defined below. Tax filing 2010 It is not subject to the 10% additional tax on early distributions from certain retirement plans. Tax filing 2010 Definition. Tax filing 2010   A distribution you receive is a qualified reservist distribution if the following requirements are met. Tax filing 2010 You were ordered or called to active duty after September 11, 2001. Tax filing 2010 You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component (see Member of a reserve component , earlier, under Armed Forces Reservists. Tax filing 2010 ) The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. Tax filing 2010 The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. Tax filing 2010 Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. Tax filing 2010 You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. Tax filing 2010 You make these repayment contributions to an IRA, even if you received the qualified reservist distribution from a section 401(k) or 403(b) plan or a similar arrangement. Tax filing 2010 Limit. Tax filing 2010   Your qualified reservist repayments cannot be more than your qualified reservist distributions. Tax filing 2010 When repayment contributions can be made. Tax filing 2010   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. Tax filing 2010 No deduction. Tax filing 2010   You cannot deduct qualified reservist repayments. Tax filing 2010 Figuring your IRA deduction. Tax filing 2010   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. Tax filing 2010 Reporting the repayment. Tax filing 2010   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. Tax filing 2010 Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. Tax filing 2010 However, if you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet these tests. Tax filing 2010 You can deduct your unreimbursed moving expenses on Form 3903. Tax filing 2010 Permanent change of station. Tax filing 2010   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. Tax filing 2010 The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. Tax filing 2010 Spouse and dependents. Tax filing 2010   If you are the spouse or dependent of a member of the Armed Forces who deserts, is imprisoned, or dies, a permanent change of station for you includes a move to: The member's place of enlistment or induction, Your, or the member's, home of record, or A nearer point in the United States. Tax filing 2010   If the military moves you to or from a different location than the member, the moves are treated as a single move to your new main job location. Tax filing 2010 Services or reimbursements provided by the government. Tax filing 2010   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. Tax filing 2010 Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. Tax filing 2010   Generally, if the total reimbursements or allowances that you receive from the government because of the move are more than your actual moving expenses, the excess is included in your wages on Form W-2. Tax filing 2010 However, if any reimbursements or allowances (other than dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on Form W-2, the excess still must be included in gross income on Form 1040, line 7. Tax filing 2010   Use Form 3903 to deduct qualified expenses that exceed your reimbursements and allowances (including dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances that are excluded from gross income). Tax filing 2010   If you must relocate and your spouse and dependents move to or from a different location, do not include in income reimbursements, allowances, or the value of moving and storage services provided by the government to move you and your spouse and dependents to and from the separate locations. Tax filing 2010   Do not deduct any expenses for moving services that were provided by the government. Tax filing 2010 Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. Tax filing 2010 Deductible Moving Expenses If you move because of a permanent change of station, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. Tax filing 2010 You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. Tax filing 2010 Moving household goods and personal effects. Tax filing 2010   You can deduct the expenses of moving your household goods and personal effects, including expenses for hauling a trailer, packing, crating, in-transit storage, and insurance. Tax filing 2010 You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. Tax filing 2010 Storing and insuring household goods and personal effects. Tax filing 2010   You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days after the day these goods and effects are moved from your former home and before they are delivered to your new home. Tax filing 2010 Travel. Tax filing 2010   You can deduct the expenses of traveling (including lodging but not meals) from your old home to your new home, including car expenses and air fare. Tax filing 2010 You can deduct as car expenses either: Your actual out-of-pocket expenses such as gas and oil, or The standard mileage rate of 24 cents a mile. Tax filing 2010   You can add parking fees and tolls to the amount claimed under either method. Tax filing 2010 You cannot deduct any expenses for meals. Tax filing 2010 You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. Tax filing 2010 Member of your household. Tax filing 2010   A member of your household is anyone who has both your former home and your new home as his or her main home. Tax filing 2010 It does not include a tenant or employee unless you can claim that person as a dependent. Tax filing 2010 Foreign Moves A foreign move is a move from the United States or its possessions to a foreign country or from one foreign country to another foreign country. Tax filing 2010 A move from a foreign country to the United States or its possessions is not a foreign move. Tax filing 2010 For a foreign move, the deductible moving expenses described earlier are expanded to include the reasonable expenses of: Moving your household goods and personal effects to and from storage, and Storing these items for part or all of the time the new job location remains your main job location. Tax filing 2010 The new job location must be outside the United States. Tax filing 2010 Reporting Moving Expenses Figure moving expense deductions on Form 3903. Tax filing 2010 Carry the deduction from Form 3903 to Form 1040, line 26. Tax filing 2010 For more information, see Publication 521 and Form 3903. Tax filing 2010 Combat Zone Exclusion If you are a member of the U. Tax filing 2010 S. Tax filing 2010 Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. Tax filing 2010 This pay is generally referred to as “combat pay. Tax filing 2010 ” You do not actually need to show the exclusion on your tax return because income that qualifies for the combat zone exclusion is not included in the wages reported on your Form W-2. Tax filing 2010 (See Form W-2 , later. Tax filing 2010 ) The month for which you receive the pay must be a month in which you either served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. Tax filing 2010 You do not have to receive the excluded pay while you are in a combat zone, are hospitalized, or in the same year you served in a combat zone. Tax filing 2010 If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. Tax filing 2010 (Other officer personnel are discussed under Amount of Exclusion , later. Tax filing 2010 ) Active duty pay earned in any month you served in a combat zone. Tax filing 2010 Imminent danger/hostile fire pay. Tax filing 2010 A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. Tax filing 2010 Pay for accrued leave earned in any month you served in a combat zone. Tax filing 2010 The Department of Defense must determine that the unused leave was earned during that period. Tax filing 2010 Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. Tax filing 2010 The pay must be earned in a month you served in a combat zone. Tax filing 2010 Awards for suggestions, inventions, or scientific achievements you are entitled to because of a submission you made in a month you served in a combat zone. Tax filing 2010 Student loan repayments. Tax filing 2010 If the entire year of service required to earn the repayment was performed in a combat zone, the entire repayment made because of that year of service is excluded. Tax filing 2010 If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. Tax filing 2010 For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. Tax filing 2010 Retirement pay and pensions do not qualify for the combat zone exclusion. Tax filing 2010 Partial (month) service. Tax filing 2010   If you serve in a combat zone for any part of one or more days during a particular month, you are entitled to an exclusion for that entire month. Tax filing 2010 Form W-2. Tax filing 2010   The wages shown in box 1 of your 2013 Form W-2 should not include military pay excluded from your income under the combat zone exclusion provisions. Tax filing 2010 If it does, you will need to get a corrected Form W-2 from your finance office. Tax filing 2010   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. Tax filing 2010 Combat Zone A combat zone is any area the President of the United States designates by Executive Order as an area in which the U. Tax filing 2010 S. Tax filing 2010 Armed Forces are engaging or have engaged in combat. Tax filing 2010 An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. Tax filing 2010 Afghanistan area. Tax filing 2010   By Executive Order No. Tax filing 2010 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. Tax filing 2010 On December 14, 2001, the following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Afghanistan combat zone. Tax filing 2010 Djibouti. Tax filing 2010 Jordan. Tax filing 2010 Kyrgyzstan. Tax filing 2010 Pakistan. Tax filing 2010 Somalia. Tax filing 2010 Syria. Tax filing 2010 Tajikistan. Tax filing 2010 Uzbekistan. Tax filing 2010 Yemen. Tax filing 2010 The Philippines. Tax filing 2010  Note. Tax filing 2010 For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. Tax filing 2010 The Kosovo area. Tax filing 2010   By Executive Order No. Tax filing 2010 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. Tax filing 2010 Federal Republic of Yugoslavia (Serbia/Montenegro). Tax filing 2010 Albania. Tax filing 2010 Kosovo. Tax filing 2010 The Adriatic Sea. Tax filing 2010 The Ionian Sea—north of the 39th parallel. Tax filing 2010 Note. Tax filing 2010 The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed. Tax filing 2010 Arabian peninsula. Tax filing 2010   By Executive Order No. Tax filing 2010 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. Tax filing 2010 The Persian Gulf. Tax filing 2010 The Red Sea. Tax filing 2010 The Gulf of Oman. Tax filing 2010 The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. Tax filing 2010 The Gulf of Aden. Tax filing 2010 The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. Tax filing 2010 Jordan which is in direct support of the Arabian Peninsula. Tax filing 2010 Serving in a Combat Zone You are considered to be serving in a combat zone if you are either assigned on official temporary duty to a combat zone or you qualify for hostile fire/imminent danger pay while in a combat zone. Tax filing 2010 Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. Tax filing 2010 If, as a result of serving in a combat zone, a person becomes a prisoner of war or is missing in action, that person is considered to be serving in the combat zone so long as he or she keeps that status for military pay purposes. Tax filing 2010 Hospitalized While Serving in a Combat Zone If you are hospitalized while serving in a combat zone, the wound, disease, or injury causing the hospitalization will be presumed to have been incurred while serving in the combat zone unless there is clear evidence to the contrary. Tax filing 2010 Example. Tax filing 2010 You are hospitalized for a specific disease in a combat zone where you have been serving for 3 weeks, and the disease for which you are hospitalized has an incubation period of 2 to 4 weeks. Tax filing 2010 The disease is presumed to have been incurred while you were serving in the combat zone. Tax filing 2010 On the other hand, if the incubation period of the disease is 1 year, the disease would not have been incurred while you were serving in the combat zone. Tax filing 2010 Hospitalized After Leaving a Combat Zone In some cases, the wound, disease, or injury may have been incurred while you were serving in the combat zone, even though you were not hospitalized until after you left. Tax filing 2010 In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. Tax filing 2010 Example. Tax filing 2010 You were hospitalized for a specific disease 3 weeks after you left the combat zone. Tax filing 2010 The incubation period of the disease is from 2 to 4 weeks. Tax filing 2010 The disease is presumed to have been incurred while serving in the combat zone. Tax filing 2010 Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. Tax filing 2010 Presence in a combat zone while on leave from a duty station located outside the combat zone. Tax filing 2010 Passage over or through a combat zone during a trip between two points that are outside a combat zone. Tax filing 2010 Presence in a combat zone solely for your personal convenience. Tax filing 2010 Service Outside Combat Zone Considered Service in Combat Zone Military service outside a combat zone is considered to be performed in a combat zone if: The Department of Defense designates that the service is in direct support of military operations in the combat zone, and The service qualifies you for special military pay for duty subject to hostile fire or imminent danger. Tax filing 2010 Military pay received for this service will qualify for the combat zone exclusion if all of the requirements (other than service in a combat zone) are met and the pay is verifiable by reference to military pay records. Tax filing 2010 Amount of Exclusion If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone during any part of a month, you can exclude all of your military pay for that month. Tax filing 2010 It should not be included in the wages reported on your Form W-2. Tax filing 2010 You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. Tax filing 2010 If you are hospitalized, you cannot exclude any military pay received for any month of service that begins more than 2 years after the end of combat activities in the combat zone. Tax filing 2010 Your hospitalization does not have to be in the combat zone. Tax filing 2010 If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. Tax filing 2010 However, the amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. Tax filing 2010 Alien Status For tax purposes, an alien is an individual who is not a U. Tax filing 2010 S. Tax filing 2010 citizen. Tax filing 2010 An alien is in one of three categories: resident, nonresident, or dual-status. Tax filing 2010 Placement in the correct category is crucial in determining what income to report and what forms to file. Tax filing 2010 Under peacetime enlistment rules, you generally cannot enlist in the Armed Forces unless you are a citizen or have been legally admitted to the United States for permanent residence. Tax filing 2010 If you are an alien enlistee in the Armed Forces, you are probably a resident alien. Tax filing 2010 If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. Tax filing 2010 Other aliens who are in the United States only because of military assignments and who have a home outside the United States are nonresident aliens. Tax filing 2010 Guam and Puerto Rico have special rules. Tax filing 2010 Residents of those areas should contact their taxing authority with their questions. Tax filing 2010 Most members of the Armed Forces are U. Tax filing 2010 S. Tax filing 2010 citizens or resident aliens. Tax filing 2010 However, if you have questions about your alien status or the alien status of your dependents or spouse, you should read the information in the following paragraphs and see Publication 519. Tax filing 2010 Resident Aliens You are considered a resident alien of the United States for tax purposes if you meet either the “green card test” or the “substantial presence test” for the calendar year (January 1–December 31). Tax filing 2010 If you meet the substantial presence test for 2014, you did not meet either the green card test or the substantial presence test for 2012 or 2013, and you did not choose to be treated as a resident for part of 2012, you may be able to choose to be treated as a U. Tax filing 2010 S. Tax filing 2010 resident for part of 2013. Tax filing 2010 See First-Year Choice in Publication 519. Tax filing 2010 These tests are explained in Publication 519. Tax filing 2010 Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. Tax filing 2010 S. Tax filing 2010 citizens. Tax filing 2010 Treating nonresident alien spouse as resident alien. Tax filing 2010   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. Tax filing 2010 One spouse is a U. Tax filing 2010 S. Tax filing 2010 citizen or resident alien at the end of the tax year. Tax filing 2010 That spouse is married to the nonresident alien at the end of the tax year. Tax filing 2010 You both choose to treat the nonresident alien spouse as a resident alien. Tax filing 2010 Making the choice. Tax filing 2010   Both you and your spouse must sign a statement and attach it to your joint return for the first tax year for which the choice applies. Tax filing 2010 Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. Tax filing 2010 S. Tax filing 2010 citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. Tax filing 2010 S. Tax filing 2010 residents for the entire tax year, and The name, address, and taxpayer identification number (social security number or individual taxpayer identification number) of each spouse. Tax filing 2010 If the nonresident alien spouse is not eligible to get a social security number, he or she should file Form W-7, Application for IRS Individual Taxpayer Identification Number. Tax filing 2010    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. Tax filing 2010 S. Tax filing 2010 tax. Tax filing 2010 If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. Tax filing 2010 Ending the choice. Tax filing 2010   Once you make this choice, it applies to all later years unless one of the following situations occurs. Tax filing 2010 You or your spouse revokes the choice. Tax filing 2010 You or your spouse dies. Tax filing 2010 You and your spouse become legally separated under a decree of divorce or separate maintenance. Tax filing 2010 The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. Tax filing 2010 For specific details on these situations, see Publication 519. Tax filing 2010   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. Tax filing 2010 Choice not made. Tax filing 2010   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. Tax filing 2010 You can file as married filing separately, or head of household if you qualify. Tax filing 2010 You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. Tax filing 2010 S. Tax filing 2010 tax purposes and is not another taxpayer's dependent. Tax filing 2010 The nonresident alien spouse generally does not have to file a federal income tax return if he or she had no income from sources in the United States. Tax filing 2010 If a return has to be filed, see the next discussion. Tax filing 2010 The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. Tax filing 2010 Nonresident Aliens If you are an alien who does not meet the requirements discussed earlier to be a resident alien, you are a nonresident alien. Tax filing 2010 If you are required to file a federal tax return, you must file either Form 1040NR, U. Tax filing 2010 S. Tax filing 2010 Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. Tax filing 2010 S. Tax filing 2010 Income Tax Return for Certain Nonresident Aliens With No Dependents. Tax filing 2010 See the form instructions for information on who must file and filing status. Tax filing 2010 If you are a nonresident alien, you generally must pay tax on income from sources in the United States. Tax filing 2010 Your income from conducting a trade or business in the United States is taxed at graduated U. Tax filing 2010 S. Tax filing 2010 tax rates. Tax filing 2010 Other income from U. Tax filing 2010 S. Tax filing 2010 sources is taxed at a flat 30% (or lower treaty) rate. Tax filing 2010 For example, dividends from a U. Tax filing 2010 S. Tax filing 2010 corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. Tax filing 2010 Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. Tax filing 2010 This usually occurs in the year you arrive in or depart from the United States. Tax filing 2010 If you are a dual-status alien, you are taxed on income from all sources for the part of the year you are a resident alien. Tax filing 2010 Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. Tax filing 2010 Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. Tax filing 2010 Usually, your main home is the one you live in most of the time. Tax filing 2010 It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. Tax filing 2010 You generally can exclude up to $250,000 of gain ($500,000, in most cases, if married filing a joint return) realized on the sale or exchange of a main home in 2013. Tax filing 2010 The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. Tax filing 2010 To be eligible, during the 5-year period ending on the date of the sale, you must have owned the home for at least 2 years (the ownership test), and lived in the home as your main home for at least 2 years (the use test). Tax filing 2010 Exception to ownership and use tests. Tax filing 2010   You can exclude gain, but the maximum amount of gain you can exclude will be reduced if you do not meet the ownership and use tests due to a move to a new permanent duty station. Tax filing 2010 5-year test period suspended. Tax filing 2010   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty as a member of the Armed Forces. Tax filing 2010 This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. Tax filing 2010 Example. Tax filing 2010 David bought and moved into a home in 2005. Tax filing 2010 He lived in it as his main home for 2½ years. Tax filing 2010 For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. Tax filing 2010 He then sold the home at a gain in 2013. Tax filing 2010 To meet the use test, David chooses to suspend the 5-year test period for the 6 years he was on qualifying official extended duty. Tax filing 2010 This means he can disregard those 6 years. Tax filing 2010 Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. Tax filing 2010 He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. Tax filing 2010 Period of suspension. Tax filing 2010   The period of suspension cannot last more than 10 years. Tax filing 2010 You cannot suspend the 5-year period for more than one property at a time. Tax filing 2010 You can revoke your choice to suspend the 5-year period at any time. Tax filing 2010 Qualified official extended duty. Tax filing 2010   You are on qualified official extended duty if you serve on extended duty either: At a duty station at least 50 miles from your main home, or While you live in Government quarters under Government orders. Tax filing 2010   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. Tax filing 2010 Property used for rental or business. Tax filing 2010   You may be able to exclude your gain from the sale of a home that you have used as a rental property or for business. Tax filing 2010 However, you must meet the ownership and use tests discussed in Publication 523. Tax filing 2010 Nonqualified use. Tax filing 2010   If the sale of your main home results in a gain that is allocated to one or more period(s) of nonqualified use, you cannot exclude that gain from your income. Tax filing 2010   Nonqualified use means any period after 2008 when neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions. Tax filing 2010 For example, a period of nonqualified use does not include any period (not to exceed a total of 10 years) during which you or your spouse is serving on qualified official extended duty. Tax filing 2010 Loss. Tax filing 2010   You cannot deduct a loss from the sale of your main home. Tax filing 2010 More information. Tax filing 2010   For more information, see Publication 523. Tax filing 2010 Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. Tax filing 2010 Payments made for violations of the Service Members Civil Relief Act (SCRA). Tax filing 2010   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. Tax filing 2010 Generally, you must include settlement payments in income. Tax filing 2010 However, the tax treatment of settlement payments will depend on the facts and circumstances. Tax filing 2010 Lump Sum Portion of Settlement Payment. Tax filing 2010    Generally, you must include the lump sum payment in gross income. Tax filing 2010 In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. Tax filing 2010 For example, you may qualify to exclude part or all of the payment from gross income if you can show that the payment was made to reimburse specific nondeductible expenses (such as living expenses) you incurred because of the SCRA violation. Tax filing 2010 Interest Payment on Lump Sum Portion of Settlement Payment. Tax filing 2010    You must include any interest on the lump sum portion of your settlement payment in your income. Tax filing 2010 Lost Equity Portion of Settlement Payment. Tax filing 2010    If you lost your main home in foreclosure, you should treat the lost equity payment as an additional amount you received on the foreclosure of the home. Tax filing 2010 You will have a gain on the foreclosure only if the sum of the lost equity payment and the value of the main home at foreclosure is more than what you paid for the home. Tax filing 2010 In many cases, this gain may be excluded from income. Tax filing 2010 For more information on the rules for excluding all or part of any gain from the sale (including a foreclosure) of a main home, see Pub. Tax filing 2010 523, Selling Your Home. Tax filing 2010 The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Tax filing 2010    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. Tax filing 2010 544, Sales and Other Dispositions of Assets. Tax filing 2010 Interest Payment on Lost Equity Portion of Settlement Payment. Tax filing 2010    You must include any interest on the lost equity portion of your settlement payment in your income. Tax filing 2010 Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. Tax filing 2010 For information on the standard deduction, see Publication 501. Tax filing 2010 Itemized deductions are figured on Schedule A (Form 1040). Tax filing 2010 This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. Tax filing 2010 For information on other itemized deductions, see the publications listed below. Tax filing 2010 Publication 502, Medical and Dental Expenses. Tax filing 2010 Publication 526, Charitable Contributions. Tax filing 2010 Publication 547, Casualties, Disasters, and Thefts. Tax filing 2010 Publication 550, Investment Income and Expenses. Tax filing 2010 You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Tax filing 2010 For information on deductions that are not subject to the 2% limit, see Publication 529. Tax filing 2010 Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. Tax filing 2010 Certain employee business expenses are deductible as adjustments to income. Tax filing 2010 For information on many employee business expenses, see Publication 463. Tax filing 2010 Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. Tax filing 2010 You do not have to file Form 2106 or Form 2106-EZ if you are claiming only unreimbursed expenses for uniforms, professional society dues, and work-related educational expenses (all discussed later). Tax filing 2010 You can deduct these expenses directly on Schedule A (Form 1040). Tax filing 2010 Reimbursement. Tax filing 2010   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. Tax filing 2010 Your reimbursed expenses are not deductible. Tax filing 2010   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. Tax filing 2010 You must file Form 2106 to report these expenses. Tax filing 2010   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. Tax filing 2010 You are an employee deducting expenses related to your job. Tax filing 2010 You were not reimbursed by your employer for your expenses. Tax filing 2010 (Amounts included in box 1 of Form W-2 are not considered reimbursements. Tax filing 2010 ) If you claim car expenses, you use the standard mileage rate. Tax filing 2010    For 2013, the standard mileage rate is 56. Tax filing 2010 5 cents a mile for all business miles driven. Tax filing 2010 This rate is adjusted periodically. Tax filing 2010 Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. Tax filing 2010 If you are a member of the U. Tax filing 2010 S. Tax filing 2010 Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Tax filing 2010 You cannot deduct your expenses for meals and lodging while at your permanent duty station. Tax filing 2010 You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. Tax filing 2010 A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a home aboard ship for travel expense purposes. Tax filing 2010 To be deductible, your travel expenses must be work related. Tax filing 2010 You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. Tax filing 2010 Away from home. Tax filing 2010   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. Tax filing 2010 You are away from home if you are away from your permanent duty station substantially longer than an ordinary day's work and you need to get sleep or rest to meet the demands of your work while away from home. Tax filing 2010   Examples of deductible travel expenses include: Expenses for business-related meals (generally limited to 50% of your unreimbursed cost), lodging, taxicabs, business telephone calls, tips, laundry, and dry cleaning while you are away from home on temporary duty or temporary additional duty, and Expenses of carrying out official business while on “No Cost” orders. Tax filing 2010    You cannot deduct any expenses for travel away from home if the temporary assignment in a single location is realistically expected to last (and does in fact last) for more than 1 year. Tax filing 2010 This rule may not apply if you are participating in a federal crime investigation or prosecution. Tax filing 2010 For more information, see Publication 463 and the Form 2106 instructions. Tax filing 2010 Transportation Expenses These expenses include the ordinary and necessary costs of: Getting from one workplace to another when you are not away from home, Going to a business meeting away from your regular workplace, and Getting from your home to a temporary workplace when you have a regular place of work. Tax filing 2010 These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. Tax filing 2010 Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. Tax filing 2010 However, if you use your car while traveling away from home overnight, see the rules in chapter 4 of Publication 463 to figure your car expense deduction. Tax filing 2010 If you must go from one workplace to another while on duty (for example, as a courier or to attend meetings) without being away from home, your unreimbursed transportation expenses are deductible. Tax filing 2010 However, the expenses of getting to and from your regular place of work (commuting) are not deductible. Tax filing 2010 Temporary work location. Tax filing 2010   If you have one or more regular places of business away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location. Tax filing 2010   Generally, if your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary. Tax filing 2010   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Tax filing 2010 If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Tax filing 2010    If you do not have a regular place of business, but you ordinarily work in the metropolitan area where you live, you can deduct daily transportation expenses between your home and a temporary work site outside your metropolitan area. Tax filing 2010 However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Tax filing 2010 These are nondeductible commuting costs. Tax filing 2010 Armed Forces reservists. Tax filing 2010   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Tax filing 2010 You can deduct the expense of getting from one workplace to the other. Tax filing 2010 You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Tax filing 2010 In this case, your transportation generally is a nondeductible commuting expense. Tax filing 2010 However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Tax filing 2010   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Tax filing 2010 If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Tax filing 2010 See Armed Forces Reservists under Adjustments to Income, earlier. Tax filing 2010 Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. Tax filing 2010 Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. Tax filing 2010 If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive. Tax filing 2010 Unreimbursed expenses for the cost and upkeep of the following articles are deductible. Tax filing 2010 Military battle dress uniforms and utility uniforms that you cannot wear when off duty. Tax filing 2010 Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. Tax filing 2010 Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. Tax filing 2010 Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. Tax filing 2010 However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. Tax filing 2010 Example. Tax filing 2010 Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. Tax filing 2010 Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. Tax filing 2010 This is education that meets at least one of the following two tests. Tax filing 2010 The education is required by your employer or the law to keep your present salary, status, or job. Tax filing 2010 The required education must serve a bona fide business purpose of your employer. Tax filing 2010 The education maintains or improves skills needed in your present work. Tax filing 2010 However, even if the education meets one or both of the above tests, it is not qualifying education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. Tax filing 2010 You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. Tax filing 2010 Example 1. Tax filing 2010 Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. Tax filing 2010 She took an advanced finance course. Tax filing 2010 She already meets the minimum qualifications for her job. Tax filing 2010 By taking the course, she is improving skills in her current position. Tax filing 2010 The course does not qualify her for a new trade or business. Tax filing 2010 She can deduct educational expenses that are more than the educational allowance she received. Tax filing 2010 Example 2. Tax filing 2010 Major Williams worked in the military base legal office as a legal intern. Tax filing 2010 He was placed in excess leave status by his employer to attend law school. Tax filing 2010 He paid all his educational expenses and was not reimbursed. Tax filing 2010 After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. Tax filing 2010 His educational expenses are not deductible because the law degree qualified him for a new trade or business, even though the education maintained and improved his skills in his work. Tax filing 2010 Travel to obtain education. Tax filing 2010   If your work-related education qualifies, you can deduct the costs of travel, including meals (subject to the 50% limit), and lodging, if the main purpose of the trip is to obtain the education. Tax filing 2010   You cannot deduct the cost of travel that is itself a form of education, even if it is directly related to your duties in your work or business. Tax filing 2010 Transportation for education. Tax filing 2010   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. Tax filing 2010 However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. Tax filing 2010 Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Tax filing 2010   If you need more information on educational expenses, see Publication 970. Tax filing 2010 Repayments If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. Tax filing 2010 Repayment of $3,000 or less. Tax filing 2010   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Tax filing 2010 If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Tax filing 2010 Repayment over $3,000. Tax filing 2010   If the amount you repaid was more than $3,000, see Repayments in Publication 525. Tax filing 2010 Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. Tax filing 2010 This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. Tax filing 2010 For information on other credits, see your tax form instructions. Tax filing 2010 First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. Tax filing 2010 In 2011, this credit had already expired for most taxpayers, however, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011. Tax filing 2010 If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. Tax filing 2010 If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. Tax filing 2010 If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. Tax filing 2010 For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Tax filing 2010 Child Tax Credit The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Tax filing 2010 The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Tax filing 2010 The child tax credit is not the same as the credit for child and dependent care expenses. Tax filing 2010 See Publication 503 for information on the credit for child and dependent care expenses. Tax filing 2010 Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you, later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Tax filing 2010 S. Tax filing 2010 citizen, a U. Tax filing 2010 S. Tax filing 2010 national, or a U. Tax filing 2010 S. Tax filing 2010 resident alien. Tax filing 2010 If the child was adopted, see Adopted child . Tax filing 2010 For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). Tax filing 2010 Exceptions to time lived with you. Tax filing 2010   A child is considered to have lived with you for all of 2013 if the child was born or died in 2013 and your home was this child's home for the entire time he or she was alive. Tax filing 2010 Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Tax filing 2010   There are also exceptions for kidnapped children and children of divorced or separated parents. Tax filing 2010 For details, see Publication 501. Tax filing 2010 Qualifying child of more than one person. Tax filing 2010   A special rule applies if your qualifying child is the qualifying child of more than one person. Tax filing 2010 For details, see Publication 501. Tax filing 2010 Adopted child. Tax filing 2010   An adopted child is always treated as your own child. Tax filing 2010 An adopted child includes a child lawfully placed with you for legal adoption. Tax filing 2010   If you are a U. Tax filing 2010 S. Tax filing 2010 citizen or U. Tax filing 2010 S. Tax filing 2010 national and your adopted child lived with you as a member of your household all year, that child meets condition (7) above to be a qualifying child for the child tax credit. Tax filing 2010 Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Tax filing 2010 Limits on the credit. Tax filing 2010   You must reduce your child tax credit if either (1) or (2), below, applies. Tax filing 2010 The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Tax filing 2010 If the amount is zero, you cannot take this credit because there is no tax to reduce. Tax filing 2010 However, you may be able to take the additional child tax credit. Tax filing 2010 See Additional Child Tax Credit , later. Tax filing 2010 Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Tax filing 2010 Married filing jointly — $110,000. Tax filing 2010 Single, head of household,  or qualifying widow(er) — $75,000. Tax filing 2010 Married filing separately — $55,000. Tax filing 2010 Modified AGI. Tax filing 2010   For purposes of the child tax credit, your modified AGI is the amount on Form 1040, line 38, or Form 1040A, line 22, plus the following amounts that may apply to you. Tax filing 2010 Any amount excluded from income because of the exclusion of income from Puerto Rico. Tax filing 2010 Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Tax filing 2010 Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Tax filing 2010 Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Tax filing 2010   If you do not have any of the above, your modified AGI is the same as your AGI. Tax filing 2010 Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Tax filing 2010 For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. Tax filing 2010 Also attach Schedule 8812, Child Tax Credit, if required. Tax filing 2010 Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Tax filing 2010 The additional child tax credit may give you a refund even if you do not owe any tax. Tax filing 2010 For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. Tax filing 2010 Earned Income Credit The earned income credit (EIC) is a cr
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Web Measurement and Customization Opt-out

Persistent Cookies

Many websites use "persistent cookie" technology. A persistent cookie is a small text file that this website places on your web browser so that it can gather anonymous summary demographic information, and remember your browser when it is used to visit our site again later—kind of like cookie crumbs! (Hence the name.) These cookies uniquely identify a browser on a computer, but never a person. In other words, if the same person uses Chrome and Internet Explorer, two unique browser coolies will be assigned, one for each browser, so that person well be counted as two different visitors because visits are based on browsers, not computers or persons. Most Internet browsers automatically accept persistent cookies. Although using persistent cookies creates a much better experience for you while using the site, most sites will also work without them. If you don't want to accept cookies, you can edit your browser's options to stop accepting persistent cookies or to prompt you before accepting a cookie from the websites you visit. Below you'll find directions to help you disable cookies in some of the most popular desktop browsers and mobile browsers.

Important: If you choose to set your browser to reject cookies from every website you visit, this may adversely affect the functionality of non-government websites you visit.

Changing Cookies Settings in Popular Desktop Browsers

Firefox Version 3.5 or Later

  • In the "Tools" menu, select "Options"
  • Under the "Firefox will:" dropdown, select "Use custom settings for history"
  • Uncheck the "Accept Cookies from Sites" box to block all cookies Or
  • Click the "Exceptions" button to enter specific websites that you wish to allow/disallow to set cookies

Internet Explorer version 6 or later

  • In the "Tools" menu, select "Internet Options"
  • Click the "Privacy" tab
  • Move the "Settings" slider up or down to adjust your cookie acceptance settings (moving the slider all the way to the top will block all cookies) Or
  • Click the "Sites" button to enter specific websites that you wish to allow/disallow to set cookies

Safari version 4 or later

  • Click the geared wheel icon in the top right of your browser window.
  • Select "Preferences"
  • Select the "Security" tab
  • Under "Accept Cookies:", click the "Never" option to block all cookies

Chrome version 4 or later

  • Click the wrench icon in the top right of your browser window
  • Select "Options"
  • Click the "Under the Hood" tab
  • Click the "Content Settings" button
  • Click the option to "Block sites from setting any data" to block all cookies Or
  • Click the "Exceptions" button to enter specific websites that you wish to allow/disallow to set cookies

Disabling cookies in popular mobile browsers

Mobile Safari

  • From your home screen on your iPhone or iPad, click "Settings"
  • Click on "Safari"
  • Click on "Accept Cookies"
  • Select "Never" to block all cookies

Opera Mini on a Blackberry device

  • From within the Opera Mini browser, press the menu key.
  • Scroll down to access the drop down menu of options
  • Select "Settings"
  • Select "Privacy"
  • Change the "Accept cookies" option to "Off" to block all cookies

Android Browser

  • From within the Android browser, hit the menu key.
  • Select "More"
  • Select "Settings"
  • Uncheck the "Accept Cookies" option to block all cookies

Disabling Google Demographic and Interest Reports

Many sites also use Google Demographic and Interest reports to gather anonymous summary demographic information about website visitors such as gender, age range, and areas of interest for adults over the age of 18. You can prevent your data from being collected and used by Google Analytics by installing the Google Analytics opt-out browser add-on".

Government Cookie Policy

The Office of Management and Budget released guidance in June 2010, updating how Federal agencies can use web measurement and customization technologies, such as persistent cookies.

USA.gov is providing a central place to provide instructions for "opting-out" from one of the most common forms of web measurement and customization technologies, through disabling cookies on your web browser. We also provide instructions on opting out of Google Analytics.

The Tax Filing 2010

Tax filing 2010 17. Tax filing 2010   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. Tax filing 2010 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. Tax filing 2010 Free help with your tax return. Tax filing 2010   Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax filing 2010 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Tax filing 2010 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Tax filing 2010 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. Tax filing 2010 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Tax filing 2010 To find the nearest VITA or TCE site, visit IRS. Tax filing 2010 gov or call 1-800-906-9887. Tax filing 2010   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax filing 2010 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax filing 2010 aarp. Tax filing 2010 org/money/taxaide or call 1-888-227-7669. Tax filing 2010   For more information on these programs, go to IRS. Tax filing 2010 gov and enter “VITA” in the search box. Tax filing 2010 Internet. Tax filing 2010 IRS. Tax filing 2010 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Tax filing 2010 Apply for an Employer Identification Number (EIN). Tax filing 2010 Go to IRS. Tax filing 2010 gov and enter Apply for an EIN in the search box. Tax filing 2010 Request an Electronic Filing PIN by going to IRS. Tax filing 2010 gov and entering Electronic Filing PIN in the search box. Tax filing 2010 Download forms, instructions, and publications, including some accessible versions. Tax filing 2010 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Tax filing 2010 gov or IRS2Go. Tax filing 2010 Tax return and tax account transcripts are generally available for the current year and past three years. Tax filing 2010 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Tax filing 2010 gov or IRS2Go. Tax filing 2010 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Tax filing 2010 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Tax filing 2010 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Tax filing 2010 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Tax filing 2010 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax filing 2010 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Tax filing 2010 gov. Tax filing 2010 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. Tax filing 2010 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Tax filing 2010 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Tax filing 2010 AARP offers the Tax-Aide counseling program as part of the TCE program. Tax filing 2010 Visit AARP's website to find the nearest Tax-Aide location. Tax filing 2010 Research your tax questions. Tax filing 2010 Search publications and instructions by topic or keyword. Tax filing 2010 Read the Internal Revenue Code, regulations, or other official guidance. Tax filing 2010 Read Internal Revenue Bulletins. Tax filing 2010 Sign up to receive local and national tax news by email. Tax filing 2010 Phone. Tax filing 2010 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax filing 2010   Call the Business and Specialty Tax line for questions at 1-800-829-4933. Tax filing 2010 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Tax filing 2010 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. Tax filing 2010 Call to locate the nearest volunteer help site, 1-800-906-9887. Tax filing 2010 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. Tax filing 2010 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Tax filing 2010 Most VITA and TCE sites offer free electronic filing. Tax filing 2010 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax filing 2010 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax filing 2010 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). Tax filing 2010 You should receive your order within 10 business days. Tax filing 2010 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Tax filing 2010 Follow the prompts to provide your Employer Identification Number, street address and ZIP code. Tax filing 2010 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Tax filing 2010 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax filing 2010 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax filing 2010 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Tax filing 2010 gsa. Tax filing 2010 gov/fedrelay. Tax filing 2010 Walk-in. Tax filing 2010 You can find a selection of forms, publications and services — in-person, face-to-face. Tax filing 2010   Products. Tax filing 2010 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax filing 2010 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax filing 2010 Services. Tax filing 2010 You can walk in to your local TAC most business days for personal, face-to-face tax help. Tax filing 2010 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax filing 2010 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. Tax filing 2010 No appointment is necessary—just walk in. Tax filing 2010 Before visiting, check www. Tax filing 2010 irs. Tax filing 2010 gov/localcontacts for hours of operation and services provided. Tax filing 2010 Mail. Tax filing 2010 You can send your order for forms, instructions, and publications to the address below. Tax filing 2010 You should receive a response within 10 days after your request is received. Tax filing 2010  Internal Revenue Service 1201 N. Tax filing 2010 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Tax filing 2010   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax filing 2010 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax filing 2010 What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Tax filing 2010 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. Tax filing 2010 You face (or your business is facing) an immediate threat of adverse action. Tax filing 2010 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax filing 2010   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. Tax filing 2010 Here's why we can help: TAS is an independent organization within the IRS. Tax filing 2010 Our advocates know how to work with the IRS. Tax filing 2010 Our services are free and tailored to meet your needs. Tax filing 2010 We have offices in every state, the District of Columbia, and Puerto Rico. Tax filing 2010 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. Tax filing 2010 irs. Tax filing 2010 gov/advocate, or call us toll-free at 1-877-777-4778. Tax filing 2010 How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax filing 2010 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Tax filing 2010 irs. Tax filing 2010 gov/sams. Tax filing 2010 Low Income Taxpayer Clinics. Tax filing 2010   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. Tax filing 2010 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax filing 2010 Visit www. Tax filing 2010 TaxpayerAdvocate. Tax filing 2010 irs. Tax filing 2010 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax filing 2010 Small Business and Self-Employed Tax Center. Tax filing 2010 This online guide is a must for every small business owner or any taxpayer about to start a business. Tax filing 2010  The information is updated during the year. Tax filing 2010 Visit www. Tax filing 2010 irs. Tax filing 2010 gov/Businesses/Small-Businesses-&-Self-Employed. Tax filing 2010 Prev  Up  Next   Home   More Online Publications