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Tax forms ez 19. Tax forms ez   Ajustes Tributarios por Estudios Table of Contents Introduction Useful Items - You may want to see: Deducción por Intereses sobre Préstamos de EstudiosDefinición de los Intereses sobre Préstamos de Estudios ¿Puede Reclamar la Deducción? ¿Cuánto Puede Deducir? ¿Cómo Calcular la Deducción? Deducción por Matrícula y Cuotas Escolares¿Puede Reclamar la Deducción? Gastos que Califican Estudiante que Reúne los Requisitos Quién Puede Reclamar los Gastos de un Dependiente Cuánto se Puede Deducir Gastos del Educador Introduction Este capítulo trata de ajustes relacionados con la educación que puede deducir al calcular el ingreso bruto ajustado. Tax forms ez Este capítulo incluye información sobre la deducción por intereses sobre préstamos de estudios, la deducción de matrículas y cuotas escolares y la deducción por gastos del educador. Tax forms ez Useful Items - You may want to see: Publicación 970 Tax Benefits for Education (Beneficios tributarios por estudios), en inglés Deducción por Intereses sobre Préstamos de Estudios Por lo general, los intereses personales que pague, salvo ciertos intereses hipotecarios, no son deducibles en la declaración de impuestos. Tax forms ez No obstante, si su ingreso bruto ajustado modificado (MAGI, por sus siglas en inglés) es menos de $75,000 ($155,000 si presenta una declaración conjunta), se permite una deducción especial por los intereses pagados sobre préstamos de estudios (también conocidos como préstamos educativos) utilizados para enseñanza superior. Tax forms ez Para la mayoría de los contribuyentes, el MAGI es el ingreso bruto ajustado en la declaración de impuestos federales sobre el ingreso antes de restar deducción alguna por intereses sobre préstamos de estudios. Tax forms ez Esta deducción puede reducir la cantidad de su ingreso sujeto a impuestos hasta un máximo de $2,500 en el año 2013. Tax forms ez La Tabla 19-1 resume características de la deducción por intereses sobre préstamos de estudios. Tax forms ez Tabla 19-1. Tax forms ez Resumen de la Deducción por Intereses sobre Préstamos de Estudios No se base únicamente en esta tabla. Tax forms ez Consulte el texto para más detalles. Tax forms ez Característica Descripción Beneficio máximo Puede reducir su ingreso tributable hasta un máximo de $2,500. Tax forms ez Requisitos para obtener un préstamo Su préstamo de estudios: •  tiene que haber sido obtenido sólo para pagar gastos de estudios calificados y   • no puede ser de un pariente ni puede haberse hecho conforme a un plan calificado provisto por su empleador. Tax forms ez Requisitos para estudiantes El estudiante tiene que: • ser usted, su cónyuge o su dependiente y   • estar matriculado por lo menos a tiempo parcial en un programa que lleve a obtener un título, certificación o cualquier otra credencial educacional en una institución educativa que reúne los requisitos. Tax forms ez Plazo de la deducción Puede deducir intereses pagados durante el período que quede del préstamo de estudios. Tax forms ez Eliminación gradual por fases La cantidad a deducir depende del nivel de ingresos. Tax forms ez Definición de los Intereses sobre Préstamos de Estudios Los “intereses sobre préstamos de estudios” son intereses que usted pagó durante el año sobre un préstamo de estudios calificado. Tax forms ez Incluyen tanto pagos de intereses obligatorios como pagos de intereses voluntarios. Tax forms ez Préstamo de estudios calificado Éste es un préstamo que se obtuvo únicamente para pagar gastos de estudios calificados (definidos más adelante) que fueran: Para usted, su cónyuge o una persona que fue dependiente de usted (según se define en el capítulo 3) cuando obtuvo el préstamo; Pagados o incurridos dentro de un plazo razonable antes o después de que obtuviera el préstamo y Para estudios provistos durante un período académico cuando un estudiante reúne los requisitos. Tax forms ez Los préstamos de las siguientes fuentes no son préstamos de estudios calificados: Un pariente. Tax forms ez Un plan calificado proporcionado por un empleador. Tax forms ez Excepciones. Tax forms ez   Para propósitos de la deducción de intereses sobre un préstamo de estudios, las siguientes excepciones corresponden a las reglas generales para dependientes: Una persona puede ser su dependiente aunque usted mismo sea el dependiente de otro contribuyente. Tax forms ez Una persona puede ser su dependiente aunque dicha persona presente una declaración conjunta con un cónyuge. Tax forms ez Una persona puede ser su dependiente aunque dicha persona tuviera un ingreso bruto ese año que fuera igual o superior a la cantidad de exención para el año ($3,900 para el año 2013). Tax forms ez Plazo razonable. Tax forms ez   Los gastos de estudios calificados se consideran pagados u ocasionados dentro de un plazo razonable, antes o después de obtener el préstamo, si se pagan con fondos de préstamos de estudios que son parte de un programa federal de préstamos de estudios postsecundarios. Tax forms ez   Aun si no se pagan con fondos de dicho tipo de préstamo, los gastos se consideran pagados u ocasionados dentro de un plazo razonable si se reúnen los dos siguientes requisitos: Los gastos se relacionan con un período académico específico. Tax forms ez Los fondos del préstamo se desembolsan dentro de un período que comience 90 días antes del período académico y termine 90 días después del fin de dicho período. Tax forms ez   Si ninguna de las situaciones indicadas anteriormente le corresponde, el plazo razonable se determina basándose en todos los hechos y circunstancias pertinentes. Tax forms ez Período académico. Tax forms ez   Un período académico incluye un semestre, trimestre, un cuatrimestre del año escolar u otro período de estudios (tal como un curso escolar de verano) según lo determine de manera razonable una institución de enseñanza superior. Tax forms ez En el caso de una institución de enseñanza superior que no tenga períodos académicos, sino horas de crédito u horas de reloj, cada período de pago se puede considerar un período académico. Tax forms ez Estudiante que reúne los requisitos. Tax forms ez   Es un estudiante que estaba matriculado por lo menos a medio tiempo en un programa para obtener una licenciatura, un certificado u otro título educativo reconocido. Tax forms ez Matriculado por lo menos a medio tiempo. Tax forms ez   Un estudiante se considera que estaba matriculado por lo menos a medio tiempo si estaba tomando al menos la mitad de los cursos normales a tiempo completo de su programa de estudios. Tax forms ez   Cada institución de enseñanza superior que reúna los requisitos establece lo que se considera la mitad de la carga académica habitual para ser estudiante a tiempo completo. Tax forms ez No obstante, este estándar establecido no puede ser inferior a cualquiera que haya establecido el Departamento de Educación de los Estados Unidos conforme a la Higher Education Act (Ley de Enseñanza Superior) de 1965. Tax forms ez Pariente. Tax forms ez   No puede deducir intereses sobre un préstamo que obtenga de un pariente. Tax forms ez Los parientes incluyen: Su cónyuge; Sus hermanos y hermanas; Sus medios hermanos y medias hermanas; Sus antecesores (padres, abuelos, etc. Tax forms ez ); Sus descendientes en línea directa (hijos, nietos, etc. Tax forms ez ) y Ciertas sociedades anónimas, sociedades colectivas, fideicomisos y organizaciones exentas de impuestos. Tax forms ez Plan calificado proporcionado por un empleador. Tax forms ez   No puede deducir intereses sobre un préstamo conforme a un plan calificado proporcionado por un empleador o bajo un contrato comprado conforme a tal plan. Tax forms ez Gastos de Estudios Calificados Para propósitos de la deducción por intereses sobre préstamos de estudios, estos gastos son el total del costo de asistir a una institución de enseñanza superior que reúna los requisitos, incluyendo instituciones para estudios de posgrado. Tax forms ez Incluyen cantidades pagadas por los siguientes conceptos: Matrícula y cuotas escolares. Tax forms ez Alojamiento y comida. Tax forms ez Libros, materiales y equipo. Tax forms ez Otros gastos necesarios (tales como los de transporte). Tax forms ez Los gastos de alojamiento y comida reúnen los requisitos sólo en la medida en que no sobrepasen las siguientes cantidades: La asignación para alojamiento y comida, según lo determine la institución de enseñanza superior correspondiente, que se incluyó en los gastos de asistencia a dicha institución (para propósitos de ayuda financiera federal) durante un período académico específico y alojamiento del estudiante, o Si es mayor, la cantidad exacta cobrada si el estudiante vive en alojamiento que sea propiedad de la institución de enseñanza superior que reúna los requisitos o sea operado por la misma. Tax forms ez Institución de enseñanza superior que reúne los requisitos. Tax forms ez   Una institución de enseñanza superior que reúne los requisitos es todo colegio universitario, universidad, escuelas de enseñanza técnica u otra institución de enseñanza superior todas con derecho a participar en un programa de asistencia financiera al estudiante, administrado por el Departamento de Educación de los Estados Unidos. Tax forms ez Esta clase de institución abarca prácticamente todas las instituciones acreditadas de enseñanza superior públicas y sin fines de lucro así como las privadas con fines de lucro. Tax forms ez   Determinadas instituciones de enseñanza superior ubicadas fuera de los Estados Unidos participan también en los programas de asistencia financiera al estudiante (Federal Student Aid (FSA, por sus siglas en inglés)) del Departamento de Educación de los Estados Unidos. Tax forms ez   Para propósitos de la deducción por intereses sobre préstamos de estudios, una institución de enseñanza superior que reúne los requisitos incluye también una institución que administre un programa de estudiantes practicantes o de residencia para recibir un título universitario o un certificado de una institución de enseñanza superior, un hospital o un centro de atención médica que ofrezca capacitación de posgrado. Tax forms ez   Una institución de enseñanza superior tiene que reunir los criterios establecidos en el párrafo anterior solamente durante el (los) período(s) académico(s) para el (los) cual(es) se incurrió el préstamo de estudios. Tax forms ez La posibilidad de deducir los intereses sobre el préstamo no se ve afectada si la institución deja de reunir los requisitos más tarde. Tax forms ez    La institución de enseñanza superior debe poder indicarle si la misma reúne los requisitos. Tax forms ez Ajustes tributarios a gastos de estudios calificados. Tax forms ez   Tiene que reducir sus gastos de estudios calificados por ciertos artículos exentos de impuestos (tales como la parte exenta de impuestos de becas de estudios y becas de investigación (becas de desarrollo profesional)). Tax forms ez Vea el capítulo 4 de la Publicación 970, en inglés, para más detalles. Tax forms ez Incluya estas Partidas como Intereses Además de los intereses simples sobre el préstamo, ciertos costos originarios del préstamo, intereses capitalizados, intereses sobre líneas de crédito rotativas e intereses sobre préstamos de estudios refinanciados pueden ser intereses sobre préstamos de estudios si se reúnen todos los demás requisitos. Tax forms ez Costo originario del préstamo. Tax forms ez   Normalmente, esto es un cargo que el prestamista cobra solamente una vez, al hacer un préstamo. Tax forms ez Para ser deducible como intereses, dicho cargo tiene que ser por el uso de dinero en vez de bienes o servicios (como cargos por compromisos o costos de tramitación) proporcionados por el prestamista. Tax forms ez Un costo originario del préstamo tratado como intereses se acumula a lo largo del plazo del préstamo. Tax forms ez Intereses capitalizados. Tax forms ez    Son intereses por pagar sobre un préstamo de estudios que el prestamista añade al saldo pendiente del capital del préstamo. Tax forms ez Intereses sobre líneas de crédito rotativas. Tax forms ez   Estos intereses, los cuales incluyen interés sobre deudas de tarjetas de crédito, es interés sobre préstamos de estudios si el prestatario usa la línea de crédito (tarjeta de crédito) sólo para pagar gastos de estudios calificados. Tax forms ez Vea Gastos de Estudios Calificados , anteriormente. Tax forms ez Intereses sobre préstamos de estudios refinanciados. Tax forms ez   Incluyen intereses sobre lo siguiente: Préstamos consolidados —préstamos que se usan para refinanciar más de un préstamo de estudios del mismo prestatario y Préstamos conjuntos —dos o más préstamos del mismo prestatario que son tratados como un solo préstamo tanto por el prestamista como por el prestatario. Tax forms ez Si refinancia un préstamo de estudios calificado por más del préstamo original y usa la cantidad adicional para algún propósito que no sea gastos de estudios calificados, no puede deducir los intereses pagados sobre el préstamo refinanciado. Tax forms ez Pagos de intereses voluntarios. Tax forms ez   Son pagos hechos sobre un préstamo de estudios calificado durante un período en el que los pagos de intereses no son obligatorios, por ejemplo, si al prestatario se le ha concedido un aplazamiento o si todavía no han empezado los reintegros del préstamo. Tax forms ez No Incluya estas Partidas como Intereses No puede reclamar una deducción de intereses sobre préstamos de estudios por: Intereses que pagó sobre un préstamo si, según las condiciones del mismo, usted no está obligado legalmente a hacer pagos de intereses. Tax forms ez Costos originarios del préstamo pagados por propiedad o servicios proporcionados por el prestamista, tales como cargos por compromiso o costos de tramitación. Tax forms ez Intereses que pagó sobre un préstamo en la medida en que los pagos hayan sido hechos a través de su participación en el National Health Service Corps Loan Repayment Program (Programa para Reintegros de Préstamos del Cuerpo Nacional de Servicios de Salud), conocido también como el “ NHSC Loan Repayment Program ” (Programa para Reintegros de Préstamos del NHSC) o a través de otros programas de asistencia para el reintegro de préstamos. Tax forms ez Para más información, vea Student Loan Repayment Assistance (Asistencia para el reintegro de préstamos de estudios) en el capítulo 5 de la Publicación 970, en inglés. Tax forms ez ¿Puede Reclamar la Deducción? Normalmente, puede reclamar la deducción si se cumplen todos los requisitos siguientes: Su estado civil para efectos de la declaración es cualquier estado civil excepto casado que presenta su declaración por separado. Tax forms ez Nadie más reclama una exención por usted en su declaración de impuestos. Tax forms ez Está obligado por ley a pagar intereses sobre un préstamo de estudios calificado. Tax forms ez Usted pagó intereses sobre un préstamo de estudios calificado. Tax forms ez Intereses pagados por otros. Tax forms ez   Si usted es la persona legalmente obligada a pagar intereses y otra persona los paga por usted, a usted se le trata como si hubiese recibido el pago de la otra persona y, a su vez, hubiese pagado los intereses. Tax forms ez Vea el capítulo 4 de la Publicación 970, en inglés, para más información. Tax forms ez No se Permite Beneficio Doble No puede deducir como intereses sobre un préstamo de estudios una cantidad que sea deducible conforme a alguna otra disposición de la ley tributaria (por ejemplo, intereses hipotecarios). Tax forms ez ¿Cuánto Puede Deducir? Su deducción por intereses sobre préstamos de estudios para el año 2013 es normalmente la cantidad que sea menor entre: $2,500 o Los intereses que usted pagó en el año 2013. Tax forms ez Sin embargo, la cantidad determinada anteriormente se reduce paulatinamente si su MAGI está entre $60,000 y $75,000 ($125,000 y $155,000 si presenta una declaración conjunta). Tax forms ez No puede tomar una deducción por intereses sobre préstamos de estudios si su MAGI es $75,000 o más ($155,000 o más si presenta una declaración conjunta). Tax forms ez Para más detalles sobre cómo calcular su MAGI, vea el capítulo 4 de la Publicación 970, en inglés. Tax forms ez ¿Cómo Calcular la Deducción? Para calcular la deducción, se suele usar la Student Loan Interest Deduction Worksheet (Hoja de trabajo de la deducción de intereses sobre préstamos de estudios), de las instrucciones del Formulario 1040 o del Formulario 1040A. Tax forms ez No obstante, si presenta el Formulario 2555, 2555-EZ o 4563, o si excluye ingresos de fuentes dentro de Puerto Rico, tiene que llenar la Hoja de Trabajo 4-1 del capítulo 4 de la Publicación 970, en inglés. Tax forms ez Para ayudarle a calcular la deducción por intereses sobre préstamos de estudios, debe recibir el Formulario 1098-E, Student Loan Interest Statement (Declaración de intereses sobre préstamos de estudios), en inglés. Tax forms ez Generalmente, una institución (como un banco o una agencia gubernamental) que recibió pagos de intereses de $600 o más durante el año 2013 sobre uno o más préstamos de estudios calificados tiene que enviarle el Formulario 1098-E (o documento sustitutivo aceptable) a cada prestatario a más tardar el 31 de enero del año 2014. Tax forms ez Para los préstamos de estudios calificados que se obtuvieron antes del 1 de septiembre de 2004, la institución está obligada a anotar en el Formulario 1098-E solamente los pagos de intereses establecidos. Tax forms ez Puede ser que otros pagos de intereses, tales como ciertos costos originarios del préstamo e intereses capitalizados, no aparezcan en el formulario que usted reciba. Tax forms ez No obstante, si paga intereses calificados que no se incluyen en el Formulario 1098-E, también puede deducir esas cantidades. Tax forms ez Para información sobre cómo dividir pagos de intereses y pagos de capital, vea el capítulo 4 de la Publicación 970, en inglés. Tax forms ez Para reclamar la deducción, anote la cantidad permisible en la línea 33 del Formulario 1040 o la línea 18 del Formulario 1040A. Tax forms ez Deducción por Matrícula y Cuotas Escolares Quizás pueda deducir los gastos de estudios calificados que haya pagado durante el año para usted, su cónyuge o dependiente(s). Tax forms ez No puede reclamar esta deducción si su estado civil para efectos de la declaración es casado que presenta la declaración por separado o si otra persona puede reclamar una exención por usted como dependiente en la declaración de impuestos de él o ella. Tax forms ez Los gastos calificados tienen que ser por educación superior, tal como se explica más adelante en Gastos que Califican . Tax forms ez La deducción por matrícula y cuotas escolares puede reducir la cantidad de sus ingresos sujetos a impuesto por hasta $4,000. Tax forms ez La Tabla 19-2 resume las características de la deducción por matrícula y cuotas escolares. Tax forms ez Quizás pueda tomar un crédito por sus gastos de estudios en lugar de una deducción. Tax forms ez Puede escoger la opción que le proporcione una cantidad de impuesto menor. Tax forms ez Vea el capítulo 35, Créditos Tributarios por Estudios , para saber detalles sobre los créditos. Tax forms ez ¿Puede Reclamar la Deducción? Las siguientes reglas le pueden ayudar a determinar si puede reclamar la deducción por matrícula y cuotas escolares. Tax forms ez Quién Puede Reclamar la Deducción La deducción por matrícula y gastos de estudios normalmente se puede reclamar si usted cumple los tres siguientes requisitos: Pagó gastos de educación superior calificados en 2013 para los períodos académicos que comienzan en 2013 y los que comienzan en los primeros tres meses de 2014. Tax forms ez Pagó los gastos de estudios de un estudiante que reúne los requisitos. Tax forms ez El estudiante que cumple los requisitos es usted mismo, su cónyuge o dependiente por el cual reclama una exención (que se define en el capítulo 3) en su declaración de impuestos. Tax forms ez Los gastos de estudios calificados se definen bajo Gastos que Califican . Tax forms ez La definición de “estudiantes que reúnen los requisitos” se puede ver más adelante bajo Estudiante que Reúne los Requisitos . Tax forms ez Quién No Puede Reclamar la Deducción No puede reclamar la deducción por matrícula y cuotas escolares si le corresponde cualquiera de las siguientes situaciones: Su estado civil para efectos de la declaración de impuestos es casado que presenta por separado. Tax forms ez Otra persona puede reclamar una exención por usted en la declaración de impuestos de él o ella. Tax forms ez Usted no puede tomar la deducción aun si la otra persona de hecho no reclama la exención. Tax forms ez Su MAGI es mayor que $80,000 ($160,000 si presenta una declaración conjunta). Tax forms ez Usted (o su cónyuge) era un extranjero no residente en cualquier momento durante el año 2013 y dicho extranjero no residente no optó por ser tratado como extranjero residente para propósitos tributarios. Tax forms ez Puede leer más información sobre extranjeros no residentes en la Publicación 519, U. Tax forms ez S. Tax forms ez Tax Guide for Aliens (Guía tributaria para extranjeros), en inglés. Tax forms ez Usted o cualquier otra persona puede reclamar un crédito tributario de oportunidad para los estadounidenses o un crédito vitalicio por aprendizaje en el año 2013 en lo que concierne a los gastos del estudiante por el cual se pagaron gastos de estudios calificados. Tax forms ez No obstante, el recibir un crédito por parte de su estado no lo descalifica de reclamar una deducción por matrícula y cuotas. Tax forms ez Tabla 19-2. Tax forms ez Resumen de las Características de la Deducción por Matrícula y Cuotas Escolares No se base únicamente en lo que aparece en esta tabla. Tax forms ez Consulte el texto de este capítulo para más detalles. Tax forms ez Pregunta Respuesta ¿Cuál es la cantidad máxima del beneficio? Usted puede reducir la cantidad de sus ingresos sujetos a impuestos por hasta $4,000. Tax forms ez ¿Dónde se toma la deducción? Se toma como ajuste a los ingresos en la línea 34 del Formulario 1040 o en la línea 19 del Formulario 1040A. Tax forms ez ¿Para quién tienen que ser pagados los gastos? Un estudiante que está matriculado en una institución de enseñanza superior que reúne los requisitos quien es: usted, su cónyuge o su dependiente por el cual reclama una exención. Tax forms ez ¿Qué matrícula y cuotas escolares son deducibles? La matrícula y cuotas escolares requeridas para matricularse o para asistir a una institución de enseñanza superior que reúne los requisitos, pero que no incluyen gastos personales, de manutención ni gastos de familia, tales como alojamiento y comida. Tax forms ez Gastos que Califican La deducción por matrícula y cuotas escolares se basa en los gastos de estudios calificados que paga por usted mismo, su cónyuge o por un dependiente por el cual usted reclama una exención en su declaración de impuestos. Tax forms ez La deducción normalmente se permite por gastos de estudios calificados que fueron pagados en el año 2013 relacionados con la matriculación en una institución de educación superior durante el año 2013 o por un período académico (que se definió anteriormente bajo Deducción por Intereses sobre Préstamos de Estudios ) comenzando en 2013 o en los primeros 3 meses de 2014. Tax forms ez Pagos hechos con fondos de un préstamo. Tax forms ez   Puede reclamar una deducción por matrícula y cuotas escolares en base de gastos de estudios calificados que pagó con los fondos de un préstamo. Tax forms ez Utilice los gastos para calcular la deducción para el año en que se pagaron los gastos, no para el año en que se liquidó el préstamo. Tax forms ez Trate los pagos del préstamo que fueron enviados directamente a la institución de educación como si hubieran sido pagados en la fecha en que dicha institución abona la cuenta del estudiante. Tax forms ez Estudiante que se da de baja de su(s) clase(s). Tax forms ez   Usted puede reclamar una deducción por matrícula y cuotas escolares en base de gastos de estudios calificados que no se reembolsan cuando un estudiante se da de baja (retira) de su(s) clase(s). Tax forms ez Gastos de Estudios Calificados Para propósitos de la deducción por matrícula y cuotas escolares, los gastos de estudios calificados son la matrícula y ciertos gastos relacionados que son requisitos para la matriculación o asistencia en una institución de educación superior que reúne los requisitos. Tax forms ez Institución de educación que reúne los requisitos. Tax forms ez   Una “institución de educación superior que reúne los requisitos” es cualquier colegio universitario, universidad, escuela de enseñanza técnica u otra institución de enseñanza superior con derecho a participar en un programa de asistencia financiera al estudiante, administrado por el Departamento de Educación de los Estados Unidos. Tax forms ez Incluye prácticamente a casi todas las instituciones acreditadas de enseñanza superior públicas y sin fines de lucro así como las privadas con fines de lucro. Tax forms ez La institución de educación superior deberá poder indicarle si la misma reúne los requisitos. Tax forms ez   Ciertas instituciones de educación ubicadas fuera de los Estados Unidos participan también en los programas de FSA del Departamento de Educación de los Estados Unidos. Tax forms ez Período académico. Tax forms ez   Un período académico abarca un semestre, trimestre, un cuatrimestre o cualquier otro período de estudios según lo determine de manera razonable una institución de educación que reúne los requisitos. Tax forms ez Si una institución de educación que reúne los requisitos no tiene períodos académicos sino horas de crédito, cada período de pago se puede considerar como un período académico. Tax forms ez Gastos relacionados. Tax forms ez   Las cuotas correspondientes a las actividades escolares y los gastos incurridos por los textos, útiles y equipo escolares se incluyen en los gastos de estudios calificados únicamente si las cuotas y gastos tienen que ser pagados a la institución como requisito de la matriculación o asistencia en dicha institución. Tax forms ez Gastos pagados por adelantado. Tax forms ez   Gastos de estudios calificados pagados en el año 2013 para un período académico que comienza en los primeros tres meses de 2014, sólo se pueden utilizar para calcular la deducción por matrícula y cuotas escolares de 2013. Tax forms ez Vea Período académico, anteriormente. Tax forms ez Por ejemplo, si usted paga $2,000 en diciembre de 2013 para matrícula calificada por el cuatrimestre del invierno de 2014 que comienza en enero de 2014, puede utilizar los $2,000 en el cálculo de la deducción por matrícula y cuotas escolares sólo para 2013, únicamente si reúne todos los otros requisitos. Tax forms ez No puede utilizar cantidad alguna que pagó en 2012 ó 2014 para calcular los gastos de estudios calificados que utiliza para el cálculo de su deducción por matrícula y cuotas escolares de 2013. Tax forms ez No Se Permite Beneficio Doble No se le permite deducir lo siguiente: Los gastos de estudios calificados que usted deduce conforme a cualquier otra disposición de la ley, como, por ejemplo, un gasto de negocios. Tax forms ez Los gastos de estudios calificados de un estudiante en su declaración de impuestos si usted o cualquier otra persona reclama un crédito tributario de oportunidad para los estadounidenses o un crédito vitalicio por aprendizaje por el mismo estudiante en el mismo año. Tax forms ez Los gastos de estudios calificados que se utilizaron para calcular la parte libre de impuestos de una distribución proveniente de una cuenta Coverdell de ahorros para la educación (ESA, por sus siglas en inglés) o de un programa de matrículas calificado (QTP, por sus siglas en inglés). Tax forms ez En el caso de un QTP, esto corresponde sólo a la cantidad de ganancias exentas de impuesto que fueron distribuidas, no a la recuperación de las contribuciones hechas al programa. Tax forms ez Vea los temas titulados Figuring the Taxable Portion of a Distribution (Cálculo de la parte sujeta a impuesto de una distribución) del capítulo 7 (Coverdell Education Savings Account (ESA) (Cuenta Coverdell de ahorros para la educación (ESA)) y del capítulo 8 (Qualified Tuition Progam (QTP)) (Programa de matrícula calificado (QTP)), de la Publicación 970, en inglés. Tax forms ez Los gastos de estudios calificados que han sido pagados con intereses exentos de impuestos provenientes de un bono de ahorros de los Estados Unidos (Formulario 8815, en inglés). Tax forms ez Vea Figuring the Tax-Free Amount (Cálculo de la cantidad libre de impuestos), en el capítulo 10 de la Publicación 970, en inglés. Tax forms ez Los gastos de estudios calificados que han sido pagados con ayuda económica para los estudios que estén exentos de impuestos, tales como becas de estudios, subvenciones o ayuda económica para los estudios provista por el empleador. Tax forms ez Vea a continuación el tema titulado Ajustes a los gastos de estudios calificados. Tax forms ez Ajustes a los gastos de estudios calificados. Tax forms ez   Para cada estudiante, se tienen que reducir los gastos de estudios calificados pagados por o en nombre de dicho estudiante bajo las siguientes reglas. Tax forms ez El resultado es el ajuste a los gastos de estudios calificados por cada estudiante. Tax forms ez Ayuda económica para los estudios exenta de impuestos. Tax forms ez   Por la ayuda económica para los estudios exenta de impuestos que recibió en 2013, tiene que reducir los gastos de estudios calificados para cada período académico por la cantidad de la ayuda económica para los estudios exenta de impuestos de dicho período. Tax forms ez Vea Período académico, anteriormente. Tax forms ez   Dicha asistencia incluye: La parte libre de impuestos de becas de estudios y becas de investigación (becas de desarrollo profesional), incluidas las subvenciones federales Pell (vea el capítulo 1 de la Publicación 970); La parte libre de impuestos de toda ayuda económica para estudios provista por el empleador (vea el capítulo 11 de la Publicación 970); Ayuda económica para estudios ofrecida a veteranos (vea el capítulo 1 de la Publicación 970) y Todo otro pago exento de impuestos (que no sean regalos o herencias) que se recibe en concepto de ayuda para estudios. Tax forms ez   Por lo general, todas las becas de estudios o becas de investigación (becas de desarrollo profesional) son tratadas como una ayuda económica para los estudios exenta de impuestos. Tax forms ez Sin embargo, una beca de estudios o beca de investigación (becas de desarrollo profesional) no será tratada como asistencia exenta de impuestos al punto de que es incluida como ingreso bruto (si tiene que presentar una declaración de impuestos) para el año que reciba la beca de estudios o para investigación (becas de desarrollo profesional) si uno de estos dos puntos aplica: La beca de estudios o beca de investigación (becas de desarrollo profesional) (o cualquier parte de dicha beca) tiene que ser aplicada (por sus condiciones) a gastos (como de alojamiento y comida) que no sean gastos de estudios calificados como se define en el capítulo 1, Qualified education expenses (Gastos de educación calificados), de la Publicación 970, en inglés. Tax forms ez La beca de estudios o beca de investigación (becas de desarrollo profesional) (o cualquier parte de dicha beca) puede ser aplicada (por sus condiciones) a gastos (como de alojamiento y comida) que no sean gastos de estudios calificados como se define en el capítulo 1, Qualified education expenses (Gastos de estudios calificados), de la Publicación 970, en inglés. Tax forms ez    Podría aumentar el valor combinado de la deducción por matrícula y cuotas escolares y cierta ayuda económica para los estudios si incluye alguna parte o toda la ayuda económica para los estudios en sus ingresos en el año en que recibió dicha ayuda. Tax forms ez Para detalles, vea Adjustments to Qualified Education Expenses (Ajustes a los gastos de estudios calificados), en el capítulo 6 de la Publicación 970, en inglés. Tax forms ez   Cierta ayuda económica para los estudios exenta de impuestos recibida después de 2013 podría ser considerada como un reembolso de gastos de estudios calificados que se pagó en 2013. Tax forms ez La ayuda económica para los estudios exenta de impuestos incluye toda ayuda económica para los estudios exenta de impuestos que usted o cualquier otra persona ha recibido después de 2013 por gastos de estudios calificados pagados en nombre de un estudiante en 2013 (o atribuible a la matriculación en una institución educativa calificada durante 2013). Tax forms ez   Si la ayuda económica para los estudios exenta de impuestos se recibe después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos para 2013, vea Reembolsos recibidos después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos, más adelante. Tax forms ez Si la ayuda económica para los estudios exenta de impuestos se recibe después de 2013 y después de que presenta su declaración de impuestos sobre los ingresos para 2013, vea Reembolsos recibidos después de 2013 y después de presentar su declaración de impuestos sobre los ingresos, más adelante. Tax forms ez Reembolsos. Tax forms ez   Un reembolso de gastos de estudios calificados puede reducir los ajustes a los gastos de estudios calificados por el año tributable o puede requerir que reintegre parte o el total del reembolso en su ingreso bruto para el año en que recibe el reembolso. Tax forms ez Vea el capítulo 6 de la Publicación 970 para obtener más información. Tax forms ez Alguna ayuda económica para los estudios exenta de impuestos recibida después de 2013 puede ser tratada como un reembolso. Tax forms ez Vea Ayuda económica para los estudios exenta de impuestos, anteriormente. Tax forms ez Reembolsos recibidos en 2013. Tax forms ez   Por cada estudiante, calcule los gastos de estudios calificados ajustados de 2013 sumando todos los gastos de estudios calificados pagados en 2013 y restando todos los reembolsos de esos gastos recibidos de la institución educativa que reúne los requisitos durante 2013. Tax forms ez Reembolsos recibidos después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos. Tax forms ez   Si alguien recibe un reembolso después de 2013 por gastos de estudios calificados pagados en nombre de un estudiante en 2013 y el reembolso es recibido antes de presentar su declaración de impuestos sobre los ingresos de 2013, reduzca la cantidad de gastos de estudios calificados de 2013 por la cantidad del reembolso. Tax forms ez Reembolsos recibidos después de 2013 y después de presentar su declaración de impuestos sobre los ingresos. Tax forms ez   Si recibe un reembolso después de 2013 por gastos de estudios calificados pagados en 2013 y el reembolso es recibido después de presentar su declaración de impuestos sobre los ingresos de 2013, puede ser que tenga que incluir parte o todo el reembolso en su ingreso bruto del año en que recibió el reembolso. Tax forms ez Vea el capítulo 6 de la Publicación 970, en inglés, para más información. Tax forms ez Coordinación con cuentas Coverdell de ahorros para la educación y programas calificados de matrícula. Tax forms ez   Debe reducir sus gastos de estudios calificados por los gastos de estudios calificados utilizados para calcular la exclusión del ingreso bruto de (a) los intereses recibidos bajo un programa de bonos de ahorro educativos o (b) cualquier distribución desde una cuenta Coverdell de ahorros para la educación o programa calificado de matrícula (QTP, por sus siglas en inglés). Tax forms ez Para un programa QTP, esto se aplica solamente a la cantidad exenta de impuestos que fueron distribuidos, no a la recuperación de contribuciones al programa. Tax forms ez Cantidades que no reducen los gastos de estudios calificados. Tax forms ez   No reduzca los gastos de estudios calificados por las cantidades pagadas con fondos que el estudiante ha recibido por concepto de: Pagos por prestar servicios, como salarios, Un préstamo, Un regalo, Una herencia o Un retiro de fondos de una cuenta de ahorros personal del estudiante. Tax forms ez   No reduzca los gastos de estudios calificados por cantidades de becas de estudios o becas de investigación (becas de desarrollo profesional) que se declaran como ingresos en la declaración de impuestos del estudiante en las siguientes circunstancias: El uso de dinero se restringe, por los términos de la beca de estudios o beca de investigación (becas de desarrollo profesional), a los costos de asistencia (como alojamiento y comida) que no sean gastos de estudios calificados. Tax forms ez El uso de dinero no se restringe. Tax forms ez Gastos que no Califican Los gastos de estudios calificados no incluyen cantidades pagadas en concepto de: Seguros; Gastos médicos (incluidas las cuotas del seguro médico escolar ofrecido por la institución); Alojamiento y comida; Transporte o Gastos personales, de manutención o relacionados a la familia que sean semejantes. Tax forms ez Esto corresponde aun si se tienen que pagar dichas cantidades a la institución como requisito de matriculación o asistencia. Tax forms ez Deportes, juegos, pasatiempos y cursos que no ofrecen créditos académicos. Tax forms ez   Normalmente, los gastos de estudios calificados no incluyen gastos que corresponden a un curso de enseñanza u otro curso educativo en que se desempeñen deportes, juegos, pasatiempos o un curso que no ofrece créditos académicos. Tax forms ez No obstante, si el curso de enseñanza u otro curso educativo es parte del programa de estudios del estudiante para obtener una licenciatura u otro título educativo reconocido, los gastos entonces sí pueden calificar. Tax forms ez Cuotas íntegras o en conjunto. Tax forms ez   Algunas instituciones de educación superior que reúnen los requisitos combinan o consolidan todas sus cuotas para un período académico en una sola cantidad. Tax forms ez Si no recibe, o no tiene acceso a un estado de cuentas o asignación que muestra cuánto pagó usted en concepto de gastos de estudios calificados y cuánto pagó en concepto de gastos personales, como los que se mencionaron anteriormente, comuníquese con la institución. Tax forms ez La institución tiene la obligación de redactar ese estado de cuentas o asignación y de proveerle a usted información sobre la cantidad que usted pagó (o que se le facturó) por los gastos de estudios calificados en el Formulario 1098-T, Tuition Statement (Información sobre el pago de matrícula), en inglés. Tax forms ez Vea el tema Cómo se Calcula la Deducción , más adelante, para mayor información sobre el Formulario 1098-T. Tax forms ez Estudiante que Reúne los Requisitos Para propósitos de la deducción por matrícula y cuotas escolares, un “estudiante que reúne los requisitos” es aquél que está matriculado en uno o más cursos en una institución de educación superior que reúne los requisitos (que se definió anteriormente). Tax forms ez Quién Puede Reclamar los Gastos de un Dependiente Para poder reclamar la deducción por matrícula y cuotas escolares de un dependiente, usted tiene, normalmente, que: Haber pagado los gastos y Reclamar una exención de dependiente por el estudiante. Tax forms ez La Tabla 19-3 resume quién puede reclamar la deducción. Tax forms ez Cuánto se Puede Deducir La cantidad máxima por concepto de matrícula y cuotas escolares para 2013 es $4,000, $2,000 o $0, dependiendo de la cantidad de su MAGI. Tax forms ez Para detalles sobre el cálculo de su MAGI, vea el capítulo 6 de la Publicación 970. Tax forms ez Cómo se Calcula la Deducción Calcule la deducción utilizando el Formulario 8917, Tuition and Fees Deduction (Deducción por matrícula y cuotas), en inglés. Tax forms ez Para ayudarle a calcular su deducción por matrícula y cuotas escolares, debe recibir el Formulario 1098-T, Tuition Statement (Información sobre el pago de matrícula), en inglés. Tax forms ez Por lo general, una institución de educación superior que reúne los requisitos (como un colegio universitario o universidad) tiene que enviarle el Formulario 1098-T (o una declaración sustitutiva similar y aceptable) a cada estudiante matriculado para el 31 de enero de 2014. Tax forms ez Para reclamar la deducción, anote la cantidad permitida en la línea 34 del Formulario 1040 o en la línea 19 del Formulario 1040A, y adjunte el Formulario 8917 que ha completado debidamente. Tax forms ez Tabla 19-3. Tax forms ez Quién Puede Reclamar los Gastos de un Dependiente No se base únicamente en lo que aparece en esta tabla. Tax forms ez Consulte Who can claim a Dependent's Expenses (Quién puede reclamar los gastos de un dependiente), en el capítulo 6 de la Publicación 970, en inglés. Tax forms ez SI su dependiente es un estudiante que reúne los requisitos y usted . Tax forms ez . Tax forms ez . Tax forms ez Y. Tax forms ez . Tax forms ez . Tax forms ez ENTONCES. Tax forms ez . Tax forms ez . Tax forms ez reclama una exención por su dependiente usted paga todos los gastos de estudios calificados de su dependiente sólo usted puede deducir los gastos de estudios calificados que usted pagó. Tax forms ez Su dependiente no puede tomar la deducción. Tax forms ez reclama una exención por su dependiente su dependiente pagó todos los gastos de estudios calificados a nadie se le permite tomar la deducción. Tax forms ez no reclama una exención por su dependiente usted pagó todos los gastos de estudios calificados a nadie se le permite tomar la deducción. Tax forms ez no reclama una exención por su dependiente su dependiente pagó todos los gastos de estudios calificados a nadie se le permite tomar la deducción. Tax forms ez Gastos del Educador Si usted fue un educador que reúne los requisitos en el año 2013, puede deducir en la línea 23 del Formulario 1040 o en la línea 16 del Formulario 1040A, hasta $250 por concepto de gastos calificados que usted pagó en 2013. Tax forms ez Si usted y su cónyuge están presentando una declaración de impuestos conjunta y si ambos de ustedes son educadores que reúnen los requisitos, la cantidad máxima que pueden deducir es $500. Tax forms ez No obstante eso, ningún cónyuge puede deducir más de $250 en gastos calificados que él o ella ha pagado en la línea 23 del Formulario 1040 o en la línea 16 del Formulario 1040A. Tax forms ez Usted quizás pueda deducir gastos que son mayores del límite de $250 (o $500) en la línea 21 del Anexo A (Formulario 1040). Tax forms ez Educador que reúne los requisitos. Tax forms ez   Un “educador que reúne los requisitos” es un maestro de primaria, instructor, consejero, director o ayudante, de kínder (jardín de infancia) hasta doceavo grado, que ha trabajado por lo menos 900 horas durante el año escolar. Tax forms ez Gastos calificados. Tax forms ez   En los gastos calificados se incluyen los gastos ordinarios (normales) y necesarios que se han pagado por libros, útiles, equipo (incluyendo equipo, programas y servicios para la computadora) y otros suministros y materiales que se utilizan en el aula. Tax forms ez Un “gasto ordinario” es aquél que es común y aceptado en el campo educativo. Tax forms ez Un “gasto necesario” es uno que es útil y apropiado en el desempeño de su profesión de educador. Tax forms ez Un gasto no tiene que ser obligatorio para considerarse necesario. Tax forms ez   Los gastos calificados no incluyen los gastos por enseñanza impartida en el hogar ni por artículos para cursos de salud o de educación física que no se usan en el desempeño del deporte. Tax forms ez   Usted tiene que restar de sus gastos calificados las siguientes cantidades: Intereses de bonos de ahorros de los Estados Unidos de la serie EE y de la serie I que pueden excluirse de los ingresos y que provienen del Formulario 8815, Exclusion of Interest From Series EE and I U. Tax forms ez S. Tax forms ez Savings Bonds Issued After 1989 (Exclusión de los intereses provenientes de bonos de ahorros estadounidenses de las series EE e I emitidos después de 1989), en inglés. Tax forms ez Vea el tema titulado Figuring the Tax-Free Amount (Cálculo de la cantidad exenta de impuestos), en el capítulo 10 de la Publicación 970, en inglés. Tax forms ez Distribuciones o ganancias provenientes de un programa de matrícula calificado que no están sujetas a impuestos. Tax forms ez Vea el tema titulado Figuring the Taxable Portion of a Distribution (Cálculo de la parte de una distribución sujeta a impuestos), en el capítulo 8 de la Publicación 970. Tax forms ez Una distribución de ganancias no sujeta a impuestos proveniente de una cuenta Coverdell de ahorros para la educación. Tax forms ez Vea el tema titulado Figuring the Taxable Portion of a Distribution (Cálculo de la parte de una distribución sujeta a impuestos), en el capítulo 7 de la Publicación 970. Tax forms ez Todo reembolso de dichos gastos que haya recibido y del cual no se le haya informado en el recuadro 1 del Formulario W-2. Tax forms ez Prev  Up  Next   Home   More Online Publications
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Understanding Your CP2531 Notice

You need to contact us. We’ve received information not reported on your tax return.

What you need to do

  • Read your notice carefully – it explains the information we received. Complete the notice response form to indicate if you agree or disagree with the information reported.
  • Compare the information in the two columns - "Shown on return" and "Reported to IRS by others". Did you receive the income? If you received the income, was it reported on your tax return? IRS employees search the tax return to locate all income, but they may be unable to determine the source if some items are combined.
  • If it wasn't reported on your tax return, you don't need to file an amended return to report the income. Simply check the box indicating that you agree with the information reported by others, sign and date the CP 2531 response page and return it.
  • If you don't agree with the information we sent you, check the box indicating that you don’t agree with some or all of the information on the CP 2531 response page and return it with a signed statement explaining each item of discrepancy. If applicable, attach copies of documents to support the entries on the original return behind this.  

You may want to

  • Send us the name, address and taxpayer identification number of the other party that received the income if it isn't yours.  
  • Notify the payers to correct their records to show the name and taxpayer identification number of the person or business who actually received the income, so that future reports to us are accurate.  

Answers to Common Questions

Is this notice a bill?


No. It informs you about the information we’ve received.

Why did it take you so long to contact me about this matter?

Tax years generally end on Dec. 31, but we don't receive information from banks, businesses, and other payers until much later. Once we receive all the tax returns and payer information, we compare the information you reported with the information the third party payers provided to us. It can take 8 months or more to complete the review.

Should I call with my response or mail it in?

If you have a simple response, such as directing us to a specific line on your original return where you reported the income, you can call a Customer Service Representative and provide the information. A toll-free number is listed in the top right hand corner of the notice.   

A written response may be required if the issue is more involved, especially if you disagree with some of the proposed changes. You may want to mail copies of payer information documents, such as Form(s) 1099 or Schedule(s) K-1. Include any other letters or documents that support your position. You should submit a written statement to fully explain any unusual tax situations.

I need more time to find my records and go through them all.  Will you allow me additional time to respond?

Your response is due by the date shown on the notice or we'll use the proposed changes to continue processing the case. If you need more time to research your records, you can call the toll-free number at the top of your notice to request a 30 day extension. We may also provide additional time to respond if you have unusual circumstances.  

What should I do to avoid problems like this in the future?

Keep accurate payment information from banks and other payers to verify you've received all payment information for filing your return. Review the documents to be sure they show your most current address.  

Take the following actions when filing your tax return to avoid similar issues in the future:

  • Report specific income type on the correct line on the Form 1120, U.S. Corporation Income Tax Return. For example, rental income should be claimed on Form 1120, line 6 (Gross Rents).  For additional information, please see the reporting instructions for Form 1120.
  • If you report income on a line not traditionally reserved for that type of income, please provide us with a statement indicating where the income was reported. For example, your business is related to investment activity and you're reporting all interest income (including amounts reported to the IRS on Form 1099-INT, Interest Income) with your gross receipts on Form 1120, line 1.
  • Always attach a statement identifying the source of the amount reported on Form 1120, line 10 (Other Income).
  • Provide an attached statement explaining your percentage of gross proceeds (ex; reported to us on Form 1099-MISC) that you would be liable to claim on your tax return. 
  • Generally, if you receive a Form 1099 for amounts that actually belong to another person, you are considered a nominee recipient.  You must file a Form 1099 with the IRS (the same type of Form 1099 you received) for each of the other owners showing the amounts applicable to each.  

Tax publications you may find useful

 

Page Last Reviewed or Updated: 28-Feb-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Tax Forms Ez

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