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10 Ez Form

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10 Ez Form

10 ez form Index A Absence, temporary, Temporary absence from work. 10 ez form , Temporary absence from work. 10 ez form Accountable plans, Accountable Plans Address, change of, Reminders Adequate accounting, Adequate accounting. 10 ez form Armed Forces, Retirees, survivors, and Armed Forces members. 10 ez form , Members of the Armed Forces Distance test, special rule, Armed Forces. 10 ez form Form 3903, how to complete, How to complete Form 3903 for members of the Armed Forces. 10 ez form Services or reimbursements provided by government, Services or reimbursements provided by government. 10 ez form Spouse and dependents, Spouse and dependents. 10 ez form Assistance (see Tax help) C Change of address, Reminders Closely related in place, Closely related in place. 10 ez form Closely related in time, Closely related in time. 10 ez form D Deductible moving expenses, Deductible Moving Expenses, Moving expenses allocable to excluded foreign income. 10 ez form Household goods, Household goods and personal effects. 10 ez form Moving to and from storage, Moving goods and effects to and from storage. 10 ez form Member of your household, Member of your household. 10 ez form Moves in U. 10 ez form S. 10 ez form , Moves to Locations in the United States Moves outside U. 10 ez form S. 10 ez form , Moves to Locations Outside the United States Moving expenses allocable to excluded foreign income, Moving expenses allocable to excluded foreign income. 10 ez form Personal effects, Household goods and personal effects. 10 ez form Moving to and from storage, Moving goods and effects to and from storage. 10 ez form Reasonable expenses, Reasonable expenses. 10 ez form Storage expenses, Storage expenses. 10 ez form , Storage expenses. 10 ez form Travel by car, Travel by car. 10 ez form Travel expenses, Travel expenses. 10 ez form Distance test, Distance Test Armed Forces, special rule, Armed Forces. 10 ez form First job, First job or return to full-time work. 10 ez form Illustration of (Figure A), Main job location, Main job location. 10 ez form Return to full-time work, First job or return to full-time work. 10 ez form Worksheet 1, Distance Test E Employees Time test for, Time Test for Employees Estimated tax, Tax Withholding and Estimated Tax, Estimated tax. 10 ez form Excess reimbursements, Excess reimbursement. 10 ez form Excluded foreign income Moving expenses allocable to, Moving expenses allocable to excluded foreign income. 10 ez form F Figures (see Tables and figures) First job, First job or return to full-time work. 10 ez form Form 1040 Moving expense deduction, Where to deduct. 10 ez form Form 3903 Armed Forces members, how to complete, How to complete Form 3903 for members of the Armed Forces. 10 ez form Completing form, Completing Form 3903. 10 ez form Moving expense deduction calculation, Form 3903 Form W-2 Reimbursements, You meet accountable plan rules. 10 ez form , Expenses deducted in earlier year. 10 ez form Government provided for Armed Forces members, Services or reimbursements provided by government. 10 ez form Form W-4 Withholding allowance, Amount of income tax withheld. 10 ez form Free tax services, Free help with your tax return. 10 ez form Full-time work, defined, Full-time work. 10 ez form H Help (see Tax help) Home, defined, Home defined. 10 ez form Household goods, Household goods and personal effects. 10 ez form Moving to and from storage, Moving goods and effects to and from storage. 10 ez form I Important reminders, Reminders J Joint returns, Joint Return M Main job location Defined, Main job location. 10 ez form More than one job, More than one job. 10 ez form Union members, Union members. 10 ez form Member of household, Member of your household. 10 ez form Members of Armed Forces (see Armed Forces) Mileage rate, What's New Missing children, photographs of, Reminders Moves In U. 10 ez form S. 10 ez form , Moves to Locations in the United States Outside U. 10 ez form S. 10 ez form , Moves to Locations Outside the United States To and from storage, Moving goods and effects to and from storage. 10 ez form Moving expenses, Who Can Deduct Moving Expenses, Deductible Moving Expenses (see also Deductible moving expenses) (see also Who can deduct) N Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible Expenses Reimbursements of, Reimbursement of nondeductible expenses. 10 ez form , Reimbursement for deductible and nondeductible expenses. 10 ez form P Permanently retired, defined, Retirees who were working abroad. 10 ez form Personal effects, Household goods and personal effects. 10 ez form Moving to and from storage, Moving goods and effects to and from storage. 10 ez form Publications (see Tax help) R Reasonable expenses, Reasonable expenses. 10 ez form Reasonable period of time, Reasonable period of time. 10 ez form Reimbursements, Reimbursements, Estimated tax. 10 ez form Accountable plans, Accountable Plans Adequate accounting, Adequate accounting. 10 ez form Armed Forces members, Services or reimbursements provided by government. 10 ez form Estimated tax, Estimated tax. 10 ez form Excess, Excess reimbursement. 10 ez form Excluded from income, Reimbursements excluded from income. 10 ez form Included in income, Reimbursements included in income. 10 ez form Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. 10 ez form , Reimbursement for deductible and nondeductible expenses. 10 ez form Reasonable period of time, Reasonable period of time. 10 ez form Reporting moving expenses and reimbursements (Table 2), How and When To Report Types of plans, Types of Reimbursement Plans Reporting expenses, How and When To Report Expenses equal to or less than reimbursement, Expenses equal to or less than reimbursement. 10 ez form Expenses greater than reimbursement, Expenses greater than reimbursement. 10 ez form Form 3903, deduction calculation, Form 3903 Moving expenses and reimbursements (Table 2), How and When To Report Retirees who move to U. 10 ez form S. 10 ez form , Retirees, survivors, and Armed Forces members. 10 ez form , Retirees or survivors. 10 ez form Permanently retired, defined, Retirees who were working abroad. 10 ez form Return to full-time work, First job or return to full-time work. 10 ez form S Seasonal trade or business, Seasonal trade or business. 10 ez form Seasonal work, Seasonal work. 10 ez form Self-employed persons Time test, Time Test for Self-Employed Persons, Self-employment. 10 ez form Table 1, Time Test for Employees Spouse of Armed Forces member, Spouse and dependents. 10 ez form Standard mileage rate, What's New Storage expenses, Storage expenses. 10 ez form , Storage expenses. 10 ez form Survivors who move to U. 10 ez form S. 10 ez form , Retirees, survivors, and Armed Forces members. 10 ez form , Retirees or survivors. 10 ez form , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. 10 ez form When move begins, When a move begins. 10 ez form T Tables and figures Distance test, Distance Test Nonmilitary move within U. 10 ez form S. 10 ez form , can you deduct expenses (Figure B), Seasonal work. 10 ez form Reporting moving expenses and reimbursements (Table 2), How and When To Report Time test, satisfying for employees and self-employed persons (Table 1), Time Test for Employees Tax help, How To Get Tax Help Temporary absence, Temporary absence from work. 10 ez form , Temporary absence from work. 10 ez form Time test, Time Test Employees, Time Test for Employees Exceptions to, Exceptions to the Time Test Full-time work, Full-time work. 10 ez form Joint return, Joint Return Not yet met, Time Test Not Yet Met Satisfying for employees and self-employed persons (Table 1), Time Test for Employees Seasonal trade or business, Seasonal trade or business. 10 ez form Seasonal work, Seasonal work. 10 ez form Self-employed persons, Time Test for Self-Employed Persons, Self-employment. 10 ez form Temporary absence from work, Temporary absence from work. 10 ez form , Temporary absence from work. 10 ez form Travel by car, Travel by car. 10 ez form Travel expenses, Travel expenses. 10 ez form TTY/TDD information, How To Get Tax Help U Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Unions Main job location of member, Union members. 10 ez form W When to deduct expenses, When To Deduct Expenses, Illustrated Example Choosing when to deduct, Choosing when to deduct. 10 ez form Expenses not reimbursed, Expenses not reimbursed. 10 ez form Expenses reimbursed, Expenses reimbursed. 10 ez form How to make choice, How to make the choice. 10 ez form Who can deduct, Who Can Deduct Moving Expenses, When a move begins. 10 ez form Armed Forces, members of, Retirees, survivors, and Armed Forces members. 10 ez form Distance test, Distance Test Nonmilitary move within U. 10 ez form S. 10 ez form (Figure B), Seasonal work. 10 ez form Related to start of work, Move Related to Start of Work Retirees who move to U. 10 ez form S. 10 ez form , Retirees, survivors, and Armed Forces members. 10 ez form , Retirees or survivors. 10 ez form , Retirees or Survivors Who Move to the United States Survivors who move to U. 10 ez form S. 10 ez form , Retirees, survivors, and Armed Forces members. 10 ez form , Retirees or survivors. 10 ez form , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. 10 ez form Time test, Time Test Withholding, Tax Withholding and Estimated Tax Worksheet Distance test (Worksheet 1), Distance Test Prev  Up     Home   More Online Publications
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Look for Warning Signs

Look for these warning signs to avoid fraud:

  • Someone you don't know asks you to send money or money orders to claim a prize, lottery, credit card, loan, or other valuable offer.
  • Someone you don't know offers you the chance to receive a credit card, loan, prize, lottery, or other valuable item, but asks you for personal data to claim it.
  • An unknown caller claiming to be a lawyer or in law enforcement offers to help you get your money back (for a fee).
  • The deal is only good "for today" or a short period of time.
  • The seller offers "free gifts" in return for a minimum effort or a fee.
  • A "repair person" suddenly finds a dangerous defect in your car or home.
  • You are given little or no time to read a contract.
  • A sale item is suddenly unavailable but a "much better item" is available for slightly more money.
  • Someone is trying to scare you into purchasing credit protection plans.
  • The solicitation looks like a government document and suggests contest winnings or unclaimed assets are yours for a small fee. (The government doesn't solicit money from citizens.)
  • You are asked for your bank account or credit card number.

Quick Tips for Avoiding Fraud

  • Don't give out personal information. Be suspicious of anyone you don't know who asks for your Social Security number, credit card and bank account details, date of birth, etc.
  • Don't be intimidated. Be suspicious of calls or e-mails that want you to provide or verify personal information immediately. Tell them you're not interested and hang up or don't reply to the e-mail.
  • Monitor your accounts. Review bank and credit card statements carefully. Report unauthorized transactions to your financial institution immediately.
  • Use a shredder. Tear or shred credit offers you receive in the mail, bank statements, insurance forms and other papers with personal information.

Fraud Alert

Be on the lookout for these common scams:

  • Fake Check Scams- You discover the check is worthless after you've deposited it and wired money back to the crook.
  • Sweetheart Swindles- Criminals befriend you in online chat rooms or dating sites, then request money as a favor or for accident or travel expenses.
  • Auctions- Beware of fraudulent sellers and bogus merchandise.
  • Lotteries- Don't fall for foreign lotteries; they're illegal to play and may be a scam.
  • Advance Fee Loans and Credit- It's illegal for telemarketers to charge a fee in advance for help getting a loan.

The 10 Ez Form

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