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Turbotax Free State File

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Turbotax Free State File

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

Updated 4/19/2012 to include Harrison, Preston and Wayne counties

WVA-2012-1, March 19, 2012

CHARLESTON — Victims of the severe storms, tornadoes, flooding, mudslides and landslides that began on Feb. 29, 2012 in parts of West Virginia may qualify for tax relief from the Internal Revenue Service.

The President has declared Harrison, Lincoln, Marion, Preston, Taylor and Wayne counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “West Virginia/Severe Storms, Tornadoes, Flooding, Mudslides, and Landslides” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 06-Mar-2014

The Turbotax Free State File

Turbotax free state file Publication 584SP - Introductory Material Table of Contents Qué Hay de Nuevo Introduction Qué Hay de Nuevo Acontecimientos futuros. Turbotax free state file  El IRS ha diseñado una página en el Internet, www. Turbotax free state file irs. Turbotax free state file gov/pub584sp, que incluye información sobre la Publicación 584(SP). Turbotax free state file Toda información sobre desarrollos futuros que afecten la Publicación 584(SP) (como legislación aprobada después de que la publicación haya sido publicada) será anunciada en esta página. Turbotax free state file Introduction Este registro se ha creado para ayudarlo a determinar la cantidad de una pérdida ocasionada por un desastre, hecho fortuito o robo que esté relacionada con propiedad de uso personal. Turbotax free state file Contiene anexos para ayudarlo a calcular el valor de la pérdida de su residencia principal, de toda propiedad contenida dentro de la misma y de sus vehículos motorizados. Turbotax free state file Sin embargo, estos anexos sólo son para su información. Turbotax free state file Tiene que completar el Formulario 4684, Casualties and Thefts (Hechos Fortuitos y Robos), en inglés, para declarar su pérdida. Turbotax free state file Prev  Up  Next   Home   More Online Publications