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Turbotax 2010 Free

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Turbotax 2010 free Publication 529 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Turbotax 2010 free Tax questions. Turbotax 2010 free Useful Items - You may want to see: What's New Standard mileage rate. Turbotax 2010 free  The 2013 rate for business use of a vehicle is 56½ cents per mile. Turbotax 2010 free Reminders Future developments. Turbotax 2010 free  For the latest information about developments related to Publication 529, such as legislation enacted after it was published, go to www. Turbotax 2010 free irs. Turbotax 2010 free gov/pub529. Turbotax 2010 free Photographs of missing children. Turbotax 2010 free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Turbotax 2010 free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbotax 2010 free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Turbotax 2010 free Introduction This publication explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR). Turbotax 2010 free You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Turbotax 2010 free This publication covers the following topics. Turbotax 2010 free Deductions subject to the 2% limit. Turbotax 2010 free Deductions not subject to the 2% limit. Turbotax 2010 free Expenses you cannot deduct. Turbotax 2010 free How to report your deductions. Turbotax 2010 free Some of the deductions previously discussed in this publication are adjustments to income rather than miscellaneous deductions. Turbotax 2010 free These include certain employee business expenses that must be listed on Form 2106 or Form 2106-EZ and some that are entered directly on Form 1040. Turbotax 2010 free Those deductions, which are discussed in Publication 463, Travel, Entertainment, Gift, and Car Expenses, include employee business expenses of officials paid on a fee basis and performing artists. Turbotax 2010 free Note. Turbotax 2010 free Generally, nonresident aliens are allowed miscellaneous itemized deductions to the extent they are directly related to income which is effectively connected with the conduct of a trade or business within the United States. Turbotax 2010 free You must keep records to verify your deductions. Turbotax 2010 free You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. Turbotax 2010 free For more information on recordkeeping, see Publication 552, Recordkeeping for Individuals. Turbotax 2010 free Comments and suggestions. Turbotax 2010 free   We welcome your comments about this publication and your suggestions for future editions. Turbotax 2010 free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Turbotax 2010 free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbotax 2010 free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbotax 2010 free   You can send your comments from www. Turbotax 2010 free irs. Turbotax 2010 free gov/formspubs. Turbotax 2010 free Click on “More Information” and then on “Comment on Tax Forms and Publications. Turbotax 2010 free ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Turbotax 2010 free Ordering forms and publications. Turbotax 2010 free   Visit www. Turbotax 2010 free irs. Turbotax 2010 free gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Turbotax 2010 free Internal Revenue Service 1201 N. Turbotax 2010 free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Turbotax 2010 free   If you have a tax question, check the information available on IRS. Turbotax 2010 free gov or call 1-800-829-1040. Turbotax 2010 free We cannot answer tax questions sent to either of the above addresses. Turbotax 2010 free Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Turbotax 2010 free Prev  Up  Next   Home   More Online Publications
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The Turbotax 2010 Free

Turbotax 2010 free Publication 516 - Main Content Table of Contents U. Turbotax 2010 free S. Turbotax 2010 free Tax ReturnFiling Information Foreign Bank Accounts U. Turbotax 2010 free S. Turbotax 2010 free 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). Turbotax 2010 free U. Turbotax 2010 free S. Turbotax 2010 free Tax Return Filing Information If you are a U. Turbotax 2010 free S. Turbotax 2010 free 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. Turbotax 2010 free However, the special rules explained in the following discussions may apply to you. Turbotax 2010 free See also Tax Treaty Benefits, later. Turbotax 2010 free When To File and Pay Most individual tax returns cover a calendar year, January through December. Turbotax 2010 free The regular due date for these tax returns is April 15 of the following year. Turbotax 2010 free 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. Turbotax 2010 free If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. Turbotax 2010 free You must pay interest on any tax not paid by the regular due date. Turbotax 2010 free 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. Turbotax 2010 free 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. Turbotax 2010 free If your return is filed late, the postmark or delivery service date does not determine the date of filing. Turbotax 2010 free In that case, your return is considered filed when it is received by the IRS. Turbotax 2010 free Extensions You may be able to get an extension of time to file your return and pay your tax. Turbotax 2010 free Automatic 2-month extension. Turbotax 2010 free   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. Turbotax 2010 free S. Turbotax 2010 free 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. Turbotax 2010 free To get this extension, you must attach a statement to your return explaining how you qualified. Turbotax 2010 free You will owe interest on any tax not paid by the regular due date of your return. Turbotax 2010 free Married taxpayers. Turbotax 2010 free   If you file a joint return, either you or your spouse can qualify for the automatic extension. Turbotax 2010 free If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. Turbotax 2010 free Additional extension. Turbotax 2010 free   You can apply for an additional extension of time to file your return by filing Form 4868. Turbotax 2010 free You must file Form 4868 by the due date for your income tax return. Turbotax 2010 free   Generally, you must file it by April 15. Turbotax 2010 free However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. Turbotax 2010 free Check the box on line 8 of Form 4868. Turbotax 2010 free Payment of tax. Turbotax 2010 free   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. Turbotax 2010 free The late-payment penalty applies if, through withholding, etc. Turbotax 2010 free , you paid less than 90% of your actual tax liability by the original due date of your income tax return. Turbotax 2010 free 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. Turbotax 2010 free Electronic filing. Turbotax 2010 free   You can file for the additional extension by phone, using your home computer, or through a tax professional. Turbotax 2010 free See Form 4868 for more information. Turbotax 2010 free Limit on additional extensions. Turbotax 2010 free   You generally cannot get a total extension of more than 6 months. Turbotax 2010 free However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. Turbotax 2010 free   For more information, see Publication 54. Turbotax 2010 free Foreign Bank Accounts You must file Form TD F 90-22. Turbotax 2010 free 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. Turbotax 2010 free This applies if the combined assets in the account(s) were more than $10,000. Turbotax 2010 free Do not include accounts in a U. Turbotax 2010 free S. Turbotax 2010 free military banking facility operated by a U. Turbotax 2010 free S. Turbotax 2010 free financial institution. Turbotax 2010 free File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. Turbotax 2010 free Do not attach it to Form 1040. Turbotax 2010 free If you are required to file Form TD F 90-22. Turbotax 2010 free 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). Turbotax 2010 free You also may be required to file Form 8938 with your U. Turbotax 2010 free S. Turbotax 2010 free income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. Turbotax 2010 free 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. Turbotax 2010 free For more information, see Form 8938 and its instructions. Turbotax 2010 free U. Turbotax 2010 free S. Turbotax 2010 free Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. Turbotax 2010 free If you are a U. Turbotax 2010 free S. Turbotax 2010 free citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. Turbotax 2010 free S. Turbotax 2010 free law. Turbotax 2010 free This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). Turbotax 2010 free If you are a nonresident alien, your income from sources outside the United States is not subject to U. Turbotax 2010 free S. Turbotax 2010 free tax. Turbotax 2010 free Foreign Earned Income Exclusion Employees of the U. Turbotax 2010 free S. Turbotax 2010 free 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. Turbotax 2010 free S. Turbotax 2010 free Government as an employee. Turbotax 2010 free But see Other Employment, later. Turbotax 2010 free Special Situations In the following two situations, your pay is from the U. Turbotax 2010 free S. Turbotax 2010 free Government and does not qualify for the foreign earned income exclusion. Turbotax 2010 free U. Turbotax 2010 free S. Turbotax 2010 free agency reimbursed by foreign country. Turbotax 2010 free   If you are a U. Turbotax 2010 free S. Turbotax 2010 free Government employee paid by a U. Turbotax 2010 free S. Turbotax 2010 free agency to perform services in a foreign country, your pay is from the U. Turbotax 2010 free S. Turbotax 2010 free Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. Turbotax 2010 free This is true even if the U. Turbotax 2010 free S. Turbotax 2010 free agency is reimbursed by the foreign government. Turbotax 2010 free Employees of post exchanges, etc. Turbotax 2010 free   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. Turbotax 2010 free S. Turbotax 2010 free Government, the earnings you receive are paid by the U. Turbotax 2010 free S. Turbotax 2010 free Government. Turbotax 2010 free This is true whether they are paid from appropriated or nonappropriated funds. Turbotax 2010 free These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. Turbotax 2010 free Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. Turbotax 2010 free 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. Turbotax 2010 free In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. Turbotax 2010 free S. Turbotax 2010 free citizens or green card holders. Turbotax 2010 free Consequently, if you are a U. Turbotax 2010 free S. Turbotax 2010 free citizen or green card holder, you will generally not be entitled to reduce your U. Turbotax 2010 free S. Turbotax 2010 free tax on your government pay. Turbotax 2010 free If you are neither a U. Turbotax 2010 free S. Turbotax 2010 free 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. Turbotax 2010 free Review the treaty text carefully. Turbotax 2010 free U. Turbotax 2010 free S. Turbotax 2010 free citizens must always file Form 1040. Turbotax 2010 free Non-U. Turbotax 2010 free S. Turbotax 2010 free 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. Turbotax 2010 free 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. Turbotax 2010 free Most income tax treaties contain an article providing relief from double taxation. Turbotax 2010 free Many treaties contain special foreign tax credit rules for U. Turbotax 2010 free S. Turbotax 2010 free citizens who are residents of a treaty country. Turbotax 2010 free For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. Turbotax 2010 free Allowances, Differentials, and Special Pay Most payments received by U. Turbotax 2010 free S. Turbotax 2010 free Government civilian employees for working abroad, including pay differentials, are taxable. Turbotax 2010 free However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. Turbotax 2010 free The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Turbotax 2010 free Pay differentials. Turbotax 2010 free   Pay differentials you receive as financial incentives for employment abroad are taxable. Turbotax 2010 free Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. Turbotax 2010 free   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. Turbotax 2010 free The area does not have to be a qualified hazardous duty area as discussed in Publication 3. Turbotax 2010 free Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. Turbotax 2010 free Foreign areas allowances. Turbotax 2010 free   Certain foreign areas allowances are tax free. Turbotax 2010 free Your employer should not have included these allowances as wages on your Form W-2. Turbotax 2010 free   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. Turbotax 2010 free Title I, chapter 9, of the Foreign Service Act of 1980. Turbotax 2010 free Section 4 of the Central Intelligence Agency Act of 1949, as amended. Turbotax 2010 free Title II of the Overseas Differentials and Allowances Act. Turbotax 2010 free Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. Turbotax 2010 free 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. Turbotax 2010 free Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. Turbotax 2010 free Cost-of-living allowances. Turbotax 2010 free   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. Turbotax 2010 free 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. Turbotax 2010 free Cost-of-living allowances are not included on your Form W-2. Turbotax 2010 free Federal court employees. Turbotax 2010 free   If you are a federal court employee, the preceding paragraph also applies to you. Turbotax 2010 free The cost-of-living allowance must be granted by rules similar to regulations approved by the President. Turbotax 2010 free American Institute in Taiwan. Turbotax 2010 free   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. Turbotax 2010 free S. Turbotax 2010 free tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. Turbotax 2010 free S. Turbotax 2010 free Government. Turbotax 2010 free Federal reemployment payments after serving with an international organization. Turbotax 2010 free   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. Turbotax 2010 free 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. Turbotax 2010 free Allowances or reimbursements for travel and transportation expenses. Turbotax 2010 free   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. Turbotax 2010 free Lodging furnished to a principal representative of the United States. Turbotax 2010 free   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. Turbotax 2010 free However, amounts paid by the U. Turbotax 2010 free S. Turbotax 2010 free government for your usual costs of operating and maintaining your household are taxable. Turbotax 2010 free If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. Turbotax 2010 free Peace Corps. Turbotax 2010 free   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. Turbotax 2010 free Taxable allowances. Turbotax 2010 free   The following allowances must be included on your Form W-2 and reported on your return as wages. Turbotax 2010 free If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. Turbotax 2010 free The part of living allowances designated by the Director of the Peace Corps as basic compensation. Turbotax 2010 free This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Turbotax 2010 free Leave allowances. Turbotax 2010 free Readjustment allowances or “termination payments. Turbotax 2010 free ” Taxable allowances are considered received by you when credited to your account. Turbotax 2010 free Example. Turbotax 2010 free 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. Turbotax 2010 free 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. Turbotax 2010 free Nontaxable allowances. Turbotax 2010 free   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. Turbotax 2010 free These allowances should not be included on your Form W-2. Turbotax 2010 free These allowances are tax free whether paid by the U. Turbotax 2010 free S. Turbotax 2010 free Government or the foreign country in which you are stationed. Turbotax 2010 free Other Income Other employment. Turbotax 2010 free   If, in addition to your U. Turbotax 2010 free S. Turbotax 2010 free 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. Turbotax 2010 free In addition, if your spouse is a U. Turbotax 2010 free S. Turbotax 2010 free 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. Turbotax 2010 free For more information, see Publication 54. Turbotax 2010 free The tax treaty rules relating to income from personal services generally apply to income from private employment. Turbotax 2010 free As discussed above, the saving clause applies to you if you are a U. Turbotax 2010 free S. Turbotax 2010 free 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). Turbotax 2010 free Sale of personal property. Turbotax 2010 free   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. Turbotax 2010 free S. Turbotax 2010 free dollars, the excess of the amount received in U. Turbotax 2010 free S. Turbotax 2010 free dollars over the cost or other basis of the property is a capital gain. Turbotax 2010 free Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. Turbotax 2010 free However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. Turbotax 2010 free Sale of your home. Turbotax 2010 free   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. Turbotax 2010 free Losses are not deductible. Turbotax 2010 free   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). Turbotax 2010 free Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. Turbotax 2010 free   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. Turbotax 2010 free   For detailed information on selling your home, see Publication 523. Turbotax 2010 free Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. Turbotax 2010 free 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. Turbotax 2010 free 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. Turbotax 2010 free Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. Turbotax 2010 free Your tax home is not limited to the Embassy, consulate, or duty station. Turbotax 2010 free It includes the entire city or general area in which your principal place of employment is located. Turbotax 2010 free Traveling away from home. Turbotax 2010 free   You are traveling away from home if you meet both of the following requirements. Turbotax 2010 free Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. Turbotax 2010 free You need to get sleep or rest to meet the demands of your work while away from home. Turbotax 2010 free This requirement is not satisfied by merely napping in your car. Turbotax 2010 free 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. Turbotax 2010 free Temporary assignment. Turbotax 2010 free   If your assignment or job away from your tax home is temporary, your tax home does not change. Turbotax 2010 free You are considered to be away from home for the whole period, and your travel expenses are deductible. Turbotax 2010 free 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. Turbotax 2010 free   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. Turbotax 2010 free 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. Turbotax 2010 free   You must determine whether your assignment is temporary or indefinite when you start work. Turbotax 2010 free If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Turbotax 2010 free Employment that is initially temporary may become indefinite due to changed circumstances. Turbotax 2010 free 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. Turbotax 2010 free Exception for federal crime investigations or prosecutions. Turbotax 2010 free   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. Turbotax 2010 free 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. Turbotax 2010 free Limit on meals and entertainment. Turbotax 2010 free   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. Turbotax 2010 free However, the limit does not apply to expenses reimbursed under a U. Turbotax 2010 free S. Turbotax 2010 free Government expense allowance arrangement. Turbotax 2010 free Individuals subject to hours of service limits. Turbotax 2010 free   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. Turbotax 2010 free   Individuals subject to the Department of Transportation's “hours of service” limits include the following. Turbotax 2010 free Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Turbotax 2010 free Interstate truck operators and bus drivers who are under Department of Transportation regulations. Turbotax 2010 free Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Turbotax 2010 free Certain merchant mariners who are under Coast Guard regulations. Turbotax 2010 free Primary purpose of trip must be for business. Turbotax 2010 free   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. Turbotax 2010 free However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. Turbotax 2010 free   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. Turbotax 2010 free This applies even if you engage in business activities while there. Turbotax 2010 free However, you can deduct any expenses while at your destination that are directly related to your business. Turbotax 2010 free Expenses paid for others. Turbotax 2010 free   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. Turbotax 2010 free Home leave. Turbotax 2010 free   The Foreign Service Act requires U. Turbotax 2010 free S. Turbotax 2010 free citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. Turbotax 2010 free 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. Turbotax 2010 free   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. Turbotax 2010 free You must be able to verify these amounts in order to claim them. Turbotax 2010 free Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. Turbotax 2010 free More information. Turbotax 2010 free   See chapter 1 of Publication 463 for more information on travel expenses. Turbotax 2010 free Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. Turbotax 2010 free Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. Turbotax 2010 free They do not include expenses you have when traveling away from home overnight. Turbotax 2010 free Those expenses are deductible as travel expenses and are discussed earlier. Turbotax 2010 free Commuting. Turbotax 2010 free   You cannot deduct your transportation costs of going between your home and your regular business location. Turbotax 2010 free These costs are personal commuting expenses. Turbotax 2010 free   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. Turbotax 2010 free   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. Turbotax 2010 free More information. Turbotax 2010 free   For more information on transportation expenses, see chapter 4 of Publication 463. Turbotax 2010 free Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. Turbotax 2010 free Membership dues. Turbotax 2010 free   You can deduct membership dues you pay to professional societies that relate to your business or profession. Turbotax 2010 free Subscriptions. Turbotax 2010 free   You can deduct subscriptions to professional publications that relate to your business or profession. Turbotax 2010 free Educational expenses. Turbotax 2010 free   Generally, educational expenses are considered to be personal expenses and are not deductible. Turbotax 2010 free However, under some circumstances, educational expenses are deductible as business expenses. Turbotax 2010 free   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. Turbotax 2010 free   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. Turbotax 2010 free These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. Turbotax 2010 free   See Publication 970, Tax Benefits for Education, for more information on educational expenses. Turbotax 2010 free    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. Turbotax 2010 free 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. Turbotax 2010 free These benefits are explained in Publication 970. Turbotax 2010 free Foreign service representation expenses. Turbotax 2010 free   If you are an employee of the U. Turbotax 2010 free S. Turbotax 2010 free 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. Turbotax 2010 free 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. Turbotax 2010 free 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. Turbotax 2010 free The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. Turbotax 2010 free    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. Turbotax 2010 free These rules are explained in Publication 463. Turbotax 2010 free Representation expenses. Turbotax 2010 free   These are expenses that further the interest of the United States abroad. Turbotax 2010 free They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. Turbotax 2010 free 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. Turbotax 2010 free   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. Turbotax 2010 free These regulations are available on the Internet at www. Turbotax 2010 free state. Turbotax 2010 free gov/m/a/als. Turbotax 2010 free Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. Turbotax 2010 free ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. Turbotax 2010 free Impairment-related work expenses. Turbotax 2010 free   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. Turbotax 2010 free Attendant care includes a reader for a blind person and a helper for a person with a physical disability. Turbotax 2010 free These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). Turbotax 2010 free They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. Turbotax 2010 free Loss on conversion of U. Turbotax 2010 free S. Turbotax 2010 free dollars into foreign currency. Turbotax 2010 free   The conversion of U. Turbotax 2010 free S. Turbotax 2010 free 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. Turbotax 2010 free Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. Turbotax 2010 free 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). Turbotax 2010 free The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. Turbotax 2010 free You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. Turbotax 2010 free For each trip away from home, the dates you left and returned and the number of days spent on business. Turbotax 2010 free The destination or area of your travel, described by the name of the city, town, or similar designation. Turbotax 2010 free The business reason for your travel or the business benefit gained or expected to be gained from your travel. Turbotax 2010 free How to record your expenses. Turbotax 2010 free   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. Turbotax 2010 free They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. Turbotax 2010 free 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. Turbotax 2010 free   Each expense should be recorded separately in your records. Turbotax 2010 free However, some items can be totaled in reasonable categories. Turbotax 2010 free 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. Turbotax 2010 free You may record tips separately or with the cost of the service. Turbotax 2010 free    Documentary evidence generally is required to support all lodging expenses while traveling away from home. Turbotax 2010 free It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. Turbotax 2010 free Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. Turbotax 2010 free It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. Turbotax 2010 free    A canceled check by itself does not prove a business cost. Turbotax 2010 free You must have other evidence to show that the check was used for a business purpose. Turbotax 2010 free Your records must be timely. Turbotax 2010 free   Record the elements for the expense in your account book or other record at or near the time of the expense. Turbotax 2010 free A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. Turbotax 2010 free Confidential information. Turbotax 2010 free   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. Turbotax 2010 free 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. Turbotax 2010 free How To Report Business Expenses As a U. Turbotax 2010 free S. Turbotax 2010 free 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. Turbotax 2010 free If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. Turbotax 2010 free 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. Turbotax 2010 free 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. Turbotax 2010 free Form 2106 or Form 2106-EZ. Turbotax 2010 free   You must complete Form 2106 or 2106-EZ to deduct your expenses. Turbotax 2010 free Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. Turbotax 2010 free 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). Turbotax 2010 free Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. Turbotax 2010 free Form 2106-EZ. Turbotax 2010 free   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. Turbotax 2010 free You can use Form 2106-EZ if you meet both of the following conditions. Turbotax 2010 free You are not reimbursed by your employer for any expenses. Turbotax 2010 free (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. Turbotax 2010 free ) If you claim car expenses, you use the standard mileage rate. Turbotax 2010 free Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. Turbotax 2010 free 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. Turbotax 2010 free However, you cannot deduct any expenses for which you received a tax-free allowance as a U. Turbotax 2010 free S. Turbotax 2010 free Government employee. Turbotax 2010 free 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. Turbotax 2010 free Closely related to the start of work. Turbotax 2010 free   The move must be closely related, both in time and in place, to the start of work at the new location. Turbotax 2010 free In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. Turbotax 2010 free   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. Turbotax 2010 free 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. Turbotax 2010 free Distance test. Turbotax 2010 free   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. Turbotax 2010 free If you did not have an old job location, your new job location must be at least 50 miles from your former home. Turbotax 2010 free Time test. Turbotax 2010 free   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. Turbotax 2010 free Deductible moving expenses. Turbotax 2010 free   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). Turbotax 2010 free    The cost of your meals is not a deductible moving expense. Turbotax 2010 free   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. Turbotax 2010 free 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. Turbotax 2010 free Expenses must be reasonable. Turbotax 2010 free   You can deduct only those expenses that are reasonable for the circumstances of your move. Turbotax 2010 free 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. Turbotax 2010 free Members of your household. Turbotax 2010 free   A member of your household includes anyone who has both your former home and new home as his or her home. Turbotax 2010 free It does not include a tenant or employee unless you can claim that person as a dependent. Turbotax 2010 free Retirees. Turbotax 2010 free   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. Turbotax 2010 free You do not have to meet the time test described earlier. Turbotax 2010 free Survivors. Turbotax 2010 free   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. Turbotax 2010 free The move must begin within 6 months after the decedent's death. Turbotax 2010 free It must be from the decedent's former home outside the United States, and that home must also have been your home. Turbotax 2010 free You do not have to meet the time test described earlier. Turbotax 2010 free How to report moving expenses. Turbotax 2010 free   Use Form 3903 to report your moving expenses and figure your allowable deduction. Turbotax 2010 free Claim the deduction as an adjustment to income on Form 1040. Turbotax 2010 free (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. Turbotax 2010 free ) Reimbursements. Turbotax 2010 free   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. Turbotax 2010 free You also must include in gross income reimbursements paid to you under a nonaccountable plan. Turbotax 2010 free However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. Turbotax 2010 free Additional information. Turbotax 2010 free   For additional information about moving expenses, see Publication 521. Turbotax 2010 free Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. Turbotax 2010 free Contributions. Turbotax 2010 free   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. Turbotax 2010 free You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. Turbotax 2010 free For more information, see Publication 526, Charitable Contributions. Turbotax 2010 free Real estate tax and home mortgage interest. Turbotax 2010 free   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. Turbotax 2010 free 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. Turbotax 2010 free Example. Turbotax 2010 free Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. Turbotax 2010 free During the year, Adam used the allowance, with other funds, to provide a home for himself. Turbotax 2010 free 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). Turbotax 2010 free Adam did not have any other expenses related to providing a home for himself. Turbotax 2010 free Adam must reduce his deductions for home mortgage interest and real estate taxes. Turbotax 2010 free 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). Turbotax 2010 free The result is 3/4. Turbotax 2010 free 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). Turbotax 2010 free 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. Turbotax 2010 free Exception to the reduction. Turbotax 2010 free   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. Turbotax 2010 free Required statement. Turbotax 2010 free   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. Turbotax 2010 free The statement must contain all of the following information. Turbotax 2010 free The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. Turbotax 2010 free The amount of otherwise deductible expenses attributable to each type of tax-free income. Turbotax 2010 free The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. Turbotax 2010 free An explanation of how you determined the amounts not directly attributable to each type of tax-free income. Turbotax 2010 free   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. Turbotax 2010 free 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. Turbotax 2010 free S. Turbotax 2010 free income tax liability or deduct them as an itemized deduction when figuring your taxable income. Turbotax 2010 free Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. Turbotax 2010 free Foreign tax credit. Turbotax 2010 free   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. Turbotax 2010 free If you choose to figure a credit against your U. Turbotax 2010 free S. Turbotax 2010 free tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. Turbotax 2010 free S. Turbotax 2010 free income tax return. Turbotax 2010 free    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. Turbotax 2010 free If all your foreign income is exempt from U. Turbotax 2010 free S. Turbotax 2010 free tax, you will not be able to claim a foreign tax credit. Turbotax 2010 free   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. Turbotax 2010 free Exemption from limit. Turbotax 2010 free   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. Turbotax 2010 free Your only foreign income is passive income, such as interest, dividends, and royalties. Turbotax 2010 free The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). Turbotax 2010 free 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. Turbotax 2010 free If you make the election, you can claim a foreign tax credit without filing Form 1116. Turbotax 2010 free However, you cannot carry back or carry over any unused foreign tax to or from this year. Turbotax 2010 free See the instructions for the appropriate line in the Tax and Credits section of Form 1040. Turbotax 2010 free Foreign tax deduction. Turbotax 2010 free   If you choose to deduct all foreign income taxes on your U. Turbotax 2010 free S. Turbotax 2010 free income tax return, itemize the deduction on Schedule A (Form 1040). Turbotax 2010 free You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. Turbotax 2010 free Example. Turbotax 2010 free Dennis and Christina are married and live and work in Country X. Turbotax 2010 free Dennis works for the U. Turbotax 2010 free S. Turbotax 2010 free Government and Christina is employed by a private company. Turbotax 2010 free They pay income tax to Country X on Christina's income only. Turbotax 2010 free Dennis and Christina file a joint tax return and exclude all of Christina's income. Turbotax 2010 free They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. Turbotax 2010 free Deduction for other foreign taxes. Turbotax 2010 free   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. Turbotax 2010 free You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. Turbotax 2010 free   You can deduct real property taxes you pay that are imposed on you by a foreign country. Turbotax 2010 free You take this deduction on Schedule A (Form 1040). Turbotax 2010 free 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. Turbotax 2010 free More information. Turbotax 2010 free   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. Turbotax 2010 free Local (Foreign) Tax Return As a U. Turbotax 2010 free S. Turbotax 2010 free Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. Turbotax 2010 free 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. Turbotax 2010 free Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. Turbotax 2010 free Review the treaty text carefully to determine whether your U. Turbotax 2010 free S. Turbotax 2010 free Government remuneration is taxable in the host country. Turbotax 2010 free 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). Turbotax 2010 free 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. Turbotax 2010 free 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. Turbotax 2010 free Most income tax treaties contain an article providing relief from double taxation. Turbotax 2010 free Many treaties contain special foreign tax credit rules for U. Turbotax 2010 free S. Turbotax 2010 free citizens who are residents of a treaty country. Turbotax 2010 free For more information about the foreign tax credit, see Foreign Taxes, earlier. Turbotax 2010 free 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. Turbotax 2010 free For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. Turbotax 2010 free Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. Turbotax 2010 free Check with the appropriate U. Turbotax 2010 free S. Turbotax 2010 free Embassy for more information. Turbotax 2010 free Double Withholding If your U. Turbotax 2010 free S. Turbotax 2010 free government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. Turbotax 2010 free S. Turbotax 2010 free tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. Turbotax 2010 free S. Turbotax 2010 free income tax return on this income. Turbotax 2010 free 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. Turbotax 2010 free 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. Turbotax 2010 free By selecting the method that is best for you, you will have quick and easy access to tax help. Turbotax 2010 free Free help with your tax return. Turbotax 2010 free   Free help in preparing your return is available nationwide from IRS-certified volunteers. Turbotax 2010 free The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Turbotax 2010 free The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Turbotax 2010 free 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. Turbotax 2010 free Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Turbotax 2010 free To find the nearest VITA or TCE site, visit IRS. Turbotax 2010 free gov or call 1-800-906-9887 or 1-800-829-1040. Turbotax 2010 free   As part of the TCE program, AARP offers the Tax-Aide counseling program. Turbotax 2010 free To find the nearest AARP Tax-Aide site, visit AARP's website at www. Turbotax 2010 free aarp. Turbotax 2010 free org/money/taxaide or call 1-888-227-7669. Turbotax 2010 free   For more information on these programs, go to IRS. Turbotax 2010 free gov and enter “VITA” in the search box. Turbotax 2010 free Internet. Turbotax 2010 free You can access the IRS website at IRS. Turbotax 2010 free gov 24 hours a day, 7 days a week to: E-file your return. Turbotax 2010 free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Turbotax 2010 free Check the status of your 2012 refund. Turbotax 2010 free Go to IRS. Turbotax 2010 free gov and click on Where’s My Refund. Turbotax 2010 free 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. Turbotax 2010 free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Turbotax 2010 free 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. Turbotax 2010 free 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. Turbotax 2010 free Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Turbotax 2010 free So in a change from previous filing seasons, you won't get an estimated refund date right away. Turbotax 2010 free Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Turbotax 2010 free You can obtain a free transcript online at IRS. Turbotax 2010 free gov by clicking on Order a Return or Account Transcript under “Tools. Turbotax 2010 free ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Turbotax 2010 free You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Turbotax 2010 free Download forms, including talking tax forms, instructions, and publications. Turbotax 2010 free Order IRS products. Turbotax 2010 free Research your tax questions. Turbotax 2010 free Search publications by topic or keyword. Turbotax 2010 free Use the Internal Revenue Code, regulations, or other official guidance. Turbotax 2010 free View Internal Revenue Bulletins (IRBs) published in the last few years. Turbotax 2010 free Figure your withholding allowances using the IRS Withholding Calculator at www. Turbotax 2010 free irs. Turbotax 2010 free gov/individuals. Turbotax 2010 free Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Turbotax 2010 free gov by typing Alternative Minimum Tax Assistant in the search box. Turbotax 2010 free Sign up to receive local and national tax news by email. Turbotax 2010 free Get information on starting and operating a small business. Turbotax 2010 free Phone. Turbotax 2010 free Many services are available by phone. Turbotax 2010 free   Ordering forms, instructions, and publications. Turbotax 2010 free 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). Turbotax 2010 free You should receive your order within 10 days. Turbotax 2010 free Asking tax questions. Turbotax 2010 free Call the IRS with your tax questions at 1-800-829-1040. Turbotax 2010 free Solving problems. Turbotax 2010 free You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Turbotax 2010 free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Turbotax 2010 free Call your local Taxpayer Assistance Center for an appointment. Turbotax 2010 free To find the number, go to www. Turbotax 2010 free irs. Turbotax 2010 free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Turbotax 2010 free TTY/TDD equipment. Turbotax 2010 free If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Turbotax 2010 free The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Turbotax 2010 free These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Turbotax 2010 free gsa. Turbotax 2010 free gov/fedrelay. Turbotax 2010 free TeleTax topics. Turbotax 2010 free Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Turbotax 2010 free Checking the status of your 2012 refund. Turbotax 2010 free 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). Turbotax 2010 free 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. Turbotax 2010 free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Turbotax 2010 free 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. Turbotax 2010 free Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Turbotax 2010 free Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Turbotax 2010 free Outside the U. Turbotax 2010 free S. Turbotax 2010 free If you are outside the United States, taxpayer assistance is available at the following U. Turbotax 2010 free S Embassies or consulate. Turbotax 2010 free 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. Turbotax 2010 free If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). Turbotax 2010 free If you are in a U. Turbotax 2010 free S. Turbotax 2010 free territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Turbotax 2010 free S. Turbotax 2010 free Virgin Islands) and have a tax question, you can call 1-800-829-1040. Turbotax 2010 free Evaluating the quality of our telephone services. Turbotax 2010 free To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Turbotax 2010 free One method is for a second IRS representative to listen in on or record random telephone calls. Turbotax 2010 free Another is to ask some callers to complete a short survey at the end of the call. Turbotax 2010 free Walk-in. Turbotax 2010 free Some products and services are available on a walk-in basis. Turbotax 2010 free   Products. Turbotax 2010 free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Turbotax 2010 free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Turbotax 2010 free Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Turbotax 2010 free Services. Turbotax 2010 free You can walk in to your local TAC most business days for personal, face-to-face tax help. Turbotax 2010 free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Turbotax 2010 free 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. Turbotax 2010 free No appointment is necessary—just walk in. Turbotax 2010 free Before visiting, check www. Turbotax 2010 free irs. Turbotax 2010 free gov/localcontacts for hours of operation and services provided. Turbotax 2010 free 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. Turbotax 2010 free You can leave a message and a representative will call you back within 2 business days. Turbotax 2010 free All other issues will be handled without an appointment. Turbotax 2010 free To call your local TAC, go to  www. Turbotax 2010 free irs. Turbotax 2010 free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Turbotax 2010 free Outside the U. Turbotax 2010 free S. Turbotax 2010 free 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. Turbotax 2010 free S. Turbotax 2010 free Embassies and consulates. Turbotax 2010 free Mail. Turbotax 2010 free You can send your order for forms, instructions, and publications to the address below. Turbotax 2010 free You should receive a response within 10 days after your request is received. Turbotax 2010 free  Internal Revenue Service 1201 N. Turbotax 2010 free Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. Turbotax 2010 free S. Turbotax 2010 free If you are outside the United States, you can get tax assistance by writing to the address below. Turbotax 2010 free  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Turbotax 2010 free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Turbotax 2010 free Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Turbotax 2010 free 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. Turbotax 2010 free Remember, the worst thing you can do is nothing at all. Turbotax 2010 free   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. Turbotax 2010 free You face (or your business is facing) an immediate threat of adverse action. Turbotax 2010 free 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. Turbotax 2010 free   If you qualify for help, they will do everything they can to get your problem resolved. Turbotax 2010 free You will be assigned to one advocate who will be with you at every turn. Turbotax 2010 free TAS has offices in every state, the District of Columbia, and Puerto Rico. Turbotax 2010 free Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Turbotax 2010 free And its services are always free. Turbotax 2010 free   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Turbotax 2010 free The TAS tax toolkit at www. Turbotax 2010 free TaxpayerAdvocate. Turbotax 2010 free irs. Turbotax 2010 free gov can help you understand these rights. Turbotax 2010 free   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. Turbotax 2010 free irs. Turbotax 2010 free gov/advocate. Turbotax 2010 free You can also call the toll-free number at 1-877-777-4778. Turbotax 2010 free Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Turbotax 2010 free These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Turbotax 2010 free gsa. Turbotax 2010 free gov/fedrelay. Turbotax 2010 free   TAS also handles large-scale or systemic problems that affect many taxpayers. Turbotax 2010 free If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Turbotax 2010 free irs. Turbotax 2010 free gov/advocate. Turbotax 2010 free    Outside the U. Turbotax 2010 free S. Turbotax 2010 free 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. Turbotax 2010 free You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. Turbotax 2010 free R. Turbotax 2010 free 00968-8000 Low Income Taxpayer Clinics (LITCs). Turbotax 2010 free   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Turbotax 2010 free Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Turbotax 2010 free 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. Turbotax 2010 free Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Turbotax 2010 free For more information and to find a clinic near you, see the LITC page on www. Turbotax 2010 free irs. Turbotax 2010 free gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Turbotax 2010 free This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Turbotax 2010 free Free tax services. Turbotax 2010 free   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Turbotax 2010 free Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Turbotax 2010 free The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Turbotax 2010 free The majority of the information and services listed in this publication are available to you free of charge. Turbotax 2010 free If there is a fee associated with a resource or service, it is listed in the publication. Turbotax 2010 free   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Turbotax 2010 free DVD for tax products. Turbotax 2010 free You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Turbotax 2010 free Prior-year forms, instructions, and publications. Turbotax 2010 free Tax Map: an electronic research tool and finding aid. Turbotax 2010 free Tax law frequently asked questions. Turbotax 2010 free Tax Topics from the IRS telephone response system. Turbotax 2010 free Internal Revenue Code—Title 26 of the U. Turbotax 2010 free S. Turbotax 2010 free Code. Turbotax 2010 free Links to other Internet-based tax research materials. Turbotax 2010 free Fill-in, print, and save features for most tax forms. Turbotax 2010 free Internal Revenue Bulletins. Turbotax 2010 free Toll-free and email technical support. Turbotax 2010 free Two releases during the year. Turbotax 2010 free  – The first release will ship the beginning of January 2013. Turbotax 2010 free  – The final release will ship the beginning of March 2013. Turbotax 2010 free Purchase the DVD from National Technical Information Service (NTIS) at www. Turbotax 2010 free irs. Turbotax 2010 free 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). Turbotax 2010 free Prev  Up  Next   Home   More Online Publications