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1040ez2013 Form

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1040ez2013 Form

1040ez2013 form Index A Additional Medicare Tax, Step 5. 1040ez2013 form , Line 18. 1040ez2013 form Address change, Change of address. 1040ez2013 form Adjustments to income Estimated tax, Adjustments to income. 1040ez2013 form Withholding allowances, Adjustments to income (worksheet line 4). 1040ez2013 form Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8). 1040ez2013 form AGI, AGI. 1040ez2013 form Expected AGI, Expected AGI—Line 1 Aliens Nonresident aliens, Aliens Amended returns, Form Received After Filing, Amended returns. 1040ez2013 form Annualized estimated tax worksheets, Worksheet 2-9. 1040ez2013 form 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. 1040ez2013 form 2014 Annualized Estimated Tax Worksheet(Continued) Annualized - Capital gains, Worksheet 2-12. 1040ez2013 form 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income, Worksheet 2-13. 1040ez2013 form 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions, Worksheet 2-10. 1040ez2013 form 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends, Worksheet 2-12. 1040ez2013 form 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount, Worksheet 2-11. 1040ez2013 form 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized income installment method, Annualized Income Installment Method Capital gains worksheet, underpayment penalty, Worksheet 4-1. 1040ez2013 form 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Form 2210, Schedule AI, Annualized Income Installment Method (Schedule AI) Qualified dividends worksheet, underpayment penalty, Worksheet 4-1. 1040ez2013 form 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Underpayment penalty, (Schedule AI), Annualized Income Installment Method (Schedule AI) Annuities, Pensions and Annuities Assistance (see Tax help) B Backup withholding, Backup Withholding, Penalties. 1040ez2013 form Credit against income tax, Backup withholding. 1040ez2013 form C Capital gains and losses Annualized estimated tax, Tax on net capital gain. 1040ez2013 form Estimated tax on net capital gain, Tax on net capital gain. 1040ez2013 form Qualified dividends, Tax on qualified dividends and capital gains. 1040ez2013 form Casualty and theft losses, Itemized deductions (worksheet line 1). 1040ez2013 form Waiver of penalty, Waiver of Penalty Change of address, Change of address. 1040ez2013 form Change of name, Name changed. 1040ez2013 form Charitable contributions, Itemized deductions (worksheet line 1). 1040ez2013 form Child and dependent care credit Personal Allowances Worksheet (Form W-4), Child and dependent care credit (worksheet line F). 1040ez2013 form Child tax credit Personal Allowances Worksheet (Form W-4), Child tax credit (worksheet line G). 1040ez2013 form Claim of right, Itemized deductions (worksheet line 1). 1040ez2013 form Commodity credit corporation loans, Federal Payments Community property states, Community property states. 1040ez2013 form Compensation, Salaries and Wages Independent contractors, backup withholding, Backup Withholding Supplemental wages, Supplemental Wages Tips, Tips Wages and salaries, Salaries and Wages Crediting of overpayment, Credit an Overpayment Credits 2013 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2013 Deductions and Adjustments Worksheet (Form W-4), Tax credits (worksheet line 5). 1040ez2013 form Estimated tax against income tax, Estimated Tax Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Withholding allowances, Tax credits (worksheet line 5). 1040ez2013 form Withholding tax, credit for, Withholding Criminal penalties Willfully false or fraudulent Form W-4, Penalties Crop insurance payments, Federal Payments Cumulative wage method of withholding, Cumulative Wage Method D Deductions Home mortgage interest, Itemized deductions (worksheet line 1). 1040ez2013 form Worksheet instructions, Deductions and Adjustments Worksheet Dependents Exemptions, Dependents. 1040ez2013 form Disabled persons Impairment-related work expenses, Itemized deductions (worksheet line 1). 1040ez2013 form Disaster Waiver of penalty, Waiver of Penalty Dividends Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. 1040ez2013 form Divorced taxpayers Estimated tax credit, Divorced Taxpayers Form W-4, Single. 1040ez2013 form Domestic help, Household workers. 1040ez2013 form Definition, Household workers. 1040ez2013 form Withholding, Household workers. 1040ez2013 form E Earned income credit (EIC), What's New for 2014 Eligible rollover distributions, Eligible Rollover Distributions Employee business expenses Accountable plans, Accountable plan. 1040ez2013 form Nonaccountable plans, Nonaccountable plan. 1040ez2013 form Reimbursements, Expense allowances. 1040ez2013 form Employer Identification Numbers (EINs), Taxpayer identification number. 1040ez2013 form Employers Excess withholding on social security and railroad retirement taxes, Two or more employers. 1040ez2013 form , Employer's error. 1040ez2013 form Repaying withheld tax, Repaying withheld tax. 1040ez2013 form Tips, Tips Withholding rules, Rules Your Employer Must Follow Estate beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. 1040ez2013 form Estate tax Income in respect of a decedent, Itemized deductions (worksheet line 1). 1040ez2013 form Estates Estimated tax, Estates and Trusts Estimated tax Adjustments to income, Adjustments to income. 1040ez2013 form Aliens, Aliens, Nonresident aliens. 1040ez2013 form Amended tax, Regular Installment Method Annualized income installment method, Annualized Income Installment Method Change in amount, Change in estimated tax. 1040ez2013 form Change of address, Change of address. 1040ez2013 form Change of name, Name changed. 1040ez2013 form Credit against income tax, Estimated Tax Crediting of overpayment, Credit an Overpayment Divorced taxpayers, Divorced Taxpayers Estates and trusts, Estates and Trusts Exemptions, Exemptions—line 4. 1040ez2013 form Expected AGI, Expected AGI—Line 1 Expected taxable income, Expected Taxable Income— Lines 2–5 Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen. 1040ez2013 form , Farmers and Fishermen Fiscal year taxpayers, Fiscal year taxpayers. 1040ez2013 form Higher income individuals, Higher income taxpayers. 1040ez2013 form How to figure, How To Figure Estimated Tax, How To Figure Each Payment How to pay, How To Pay Estimated Tax Instructions for Worksheet 2-9, annualized estimated tax, Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Itemized deductions, Itemized deductions—line 2. 1040ez2013 form Married taxpayers, Married Taxpayers Net capital gain, Tax on net capital gain. 1040ez2013 form , Tax on net capital gain. 1040ez2013 form No standard deduction, No standard deduction. 1040ez2013 form Nonresident aliens, Nonresident aliens. 1040ez2013 form Overpayment, Credit an Overpayment Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Payments not required, Estimated Tax Payments Not Required Regular installment method, Regular Installment Method Required annual payment, Required Annual Payment— Line 14c Self-employment income, Self-employment income. 1040ez2013 form Separate returns, Separate Returns Sick pay, Estimated tax. 1040ez2013 form Standard deduction, Standard deduction—line 2. 1040ez2013 form , Line 7. 1040ez2013 form Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a Types of taxes included, Introduction Underpayment penalty, Underpayment penalty. 1040ez2013 form , Underpayment Penalty for 2013 When to pay, When To Pay Estimated Tax When to start payments, When To Start Who does not have to pay, Who Does Not Have To Pay Estimated Tax Who must pay, Who Must Pay Estimated Tax Estimated tax worksheets, Worksheets for Chapter 2, Worksheet 2-1. 1040ez2013 form 2014 Estimated Tax Worksheet, Worksheet 2-2. 1040ez2013 form 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits 2014 annualized estimated tax worksheet, Worksheet 2-9. 1040ez2013 form 2014 Annualized Estimated Tax Worksheet Capital gains, tax on, Tax on net capital gain. 1040ez2013 form Foreign earned income, Worksheet 2-8. 1040ez2013 form 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Form 1040-ES, Worksheet 2-1. 1040ez2013 form 2014 Estimated Tax Worksheet Phaseout of itemized deductions, Worksheet 2-5. 1040ez2013 form 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Railroad retirement benefits, Worksheet 2-2. 1040ez2013 form 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount, Worksheet 2-6. 1040ez2013 form 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax, Worksheet 2-3. 1040ez2013 form 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits, Worksheet 2-2. 1040ez2013 form 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction, Worksheet 2-4. 1040ez2013 form 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Excess social security or railroad retirement tax withholding, Excess Social Security or Railroad Retirement Tax Withholding, How to claim refund of excess tier 2 RRTA. 1040ez2013 form Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees Railroad employees worksheets, Worksheets for Railroad Employees Exemption from withholding, Exemption From Withholding Claiming, Claiming exemption from withholding. 1040ez2013 form Good for only one year, An exemption is good for only 1 year. 1040ez2013 form Itemized deductions, Itemizing deductions or claiming exemptions or credits. 1040ez2013 form Students, Students. 1040ez2013 form Exemptions, Line 10. 1040ez2013 form Dependents, Dependents. 1040ez2013 form Expected taxable income, Exemptions—line 4. 1040ez2013 form Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D). 1040ez2013 form Self, Self. 1040ez2013 form Spouse, Spouse. 1040ez2013 form Withholding allowances, Withholding Allowances Expenses, Itemized deductions (worksheet line 1). 1040ez2013 form Allowances, Expense allowances. 1040ez2013 form F Farmers Estimated tax, Special Rules, Farmers and fishermen. 1040ez2013 form , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. 1040ez2013 form Gross income, Gross income from farming. 1040ez2013 form Joint returns, Joint returns. 1040ez2013 form Required annual payment, Farmers and fishermen. 1040ez2013 form Underpayment penalty, Farmers and fishermen. 1040ez2013 form , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. 1040ez2013 form Withholding for farmworkers, Farmworkers. 1040ez2013 form Figures Tables and figures (see Tables and figures) Fiscal years Estimated tax, Fiscal year taxpayers. 1040ez2013 form Farmers and fishermen, Fiscal year farmers and fishermen. 1040ez2013 form Withholding tax credit, Fiscal Years (FY) Fishermen Estimated tax, Special Rules, Farmers and fishermen. 1040ez2013 form , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. 1040ez2013 form Gross income, Gross income from fishing. 1040ez2013 form Joint returns, Joint returns. 1040ez2013 form Required annual payment, Farmers and fishermen. 1040ez2013 form Underpayment penalty, Farmers and fishermen. 1040ez2013 form , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. 1040ez2013 form Form 1040-ES, Introduction, How To Pay Estimated Tax Form 1040-ES (NR), Aliens Form 1040X, Form Received After Filing Form 1041-ES, Estates and Trusts Form 1099 series, Backup Withholding, The 1099 Series Form 2210, Form 2210. 1040ez2013 form , Figuring Your Required Annual Payment (Part I) Form 2210-F, Form 2210-F. 1040ez2013 form Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. 1040ez2013 form , Form W-2G Form W-4 worksheets, Completing Form W-4 and Worksheets Completing of, Completing Form W-4 and Worksheets Deductions and adjustments worksheet, Deductions and Adjustments Worksheet IRS withholding calculator, IRS Withholding Calculator. 1040ez2013 form Number of allowances claimed, Only one job (worksheet line B). 1040ez2013 form Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets. 1040ez2013 form Form W-4, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4 Form W-4P, Periodic Payments Form W-4S, Form W-4S. 1040ez2013 form Form W-4V, Unemployment Compensation Form W-7, Taxpayer identification number. 1040ez2013 form Form W-9, Withholding rules. 1040ez2013 form Fraud Form W-4 statements, Penalties Free tax services, Free help with your tax return. 1040ez2013 form Fringe benefits, Taxable Fringe Benefits, More information. 1040ez2013 form G Gambling Form W-2G, Form W-2G Losses, Itemized deductions (worksheet line 1). 1040ez2013 form , Form W-2G Winnings, Form W-2G Gross income, Gross income. 1040ez2013 form Farming, Gross income from farming. 1040ez2013 form Fishing, Gross income from fishing. 1040ez2013 form H Head of household Personal Allowances Worksheet, Head of household filing status (worksheet line E). 1040ez2013 form Withholding allowance, Head of household filing status (worksheet line E). 1040ez2013 form Help (see Tax help) Higher income individuals Required annual payment, Higher income taxpayers. 1040ez2013 form Underpayment penalty, Higher income taxpayers. 1040ez2013 form Household workers, Household workers. 1040ez2013 form I Individual retirement arrangements (IRAs), Pensions and Annuities (see also Pensions) Interest income Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. 1040ez2013 form IRS withholding calculator, IRS Withholding Calculator. 1040ez2013 form Itemized deductions Deductions and Adjustments Worksheet, Itemized deductions (worksheet line 1). 1040ez2013 form Estimated tax, expected taxable income, Itemized deductions—line 2. 1040ez2013 form Exemption from withholding, Itemizing deductions or claiming exemptions or credits. 1040ez2013 form Gambling losses, Itemized deductions (worksheet line 1). 1040ez2013 form , Form W-2G J Joint returns Excess withholding on social security and railroad retirement taxes, Joint returns. 1040ez2013 form Farmers and fishermen, Joint returns. 1040ez2013 form Underpayment penalty, 2012 separate returns and 2013 joint return. 1040ez2013 form M Marital status Form W-4 worksheet, Marital Status Withholding rate, Marital Status Married taxpayers, Joint returns. 1040ez2013 form (see also Joint returns) Estimated tax, Married Taxpayers Marital status, Married. 1040ez2013 form Withholding allowances, Married individuals. 1040ez2013 form Medical and dental expenses, Itemized deductions (worksheet line 1). 1040ez2013 form Military retirement pay, Military retirees. 1040ez2013 form , Periodic Payments Missing children, photographs of, Reminders Multiple jobs Excess social security and railroad retirement withholding, Excess Social Security or Railroad Retirement Tax Withholding Withholding allowances, Multiple jobs. 1040ez2013 form N Name change, Name changed. 1040ez2013 form Net investment income tax, Step 5. 1040ez2013 form , Line 18. 1040ez2013 form NIIT, Step 5. 1040ez2013 form , Line 18. 1040ez2013 form Noncitizens Estimated tax, Aliens Withholding, Single. 1040ez2013 form , Employees who are not citizens or residents. 1040ez2013 form Nonqualified deferred compensation, Periodic Payments Nonresident aliens Estimated tax, Aliens, Nonresident aliens. 1040ez2013 form Individual taxpayer identification numbers (ITINs), Taxpayer identification number. 1040ez2013 form O Overpayment Crediting to estimated tax, Credit an Overpayment P Part-year method of withholding, Part-Year Method Patronage dividends Backup withholding, Backup Withholding Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Penalties Backup withholding, Penalties. 1040ez2013 form Underpayment of estimated tax, Underpayment Penalty for 2013 Waiver of underpayment penalty, Waiver of Penalty Willfully false or fraudulent Form W-4, Penalties Withholding allowances, Penalties Pensions, Pensions and Annuities New job, Employee also receiving pension income. 1040ez2013 form Rollovers, Eligible Rollover Distributions Wages and salaries withholding rules compared, Withholding rules. 1040ez2013 form Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H). 1040ez2013 form Publications (see Tax help) R Railroad retirement benefits Choosing to withhold, Federal Payments Railroad retirement tax Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding, Worksheets for Railroad Employees Refund claims (tier 2), How to claim refund of excess tier 2 RRTA. 1040ez2013 form Regular installment method, estimated tax, Regular Installment Method Reimbursements, Expense allowances. 1040ez2013 form Excess, Accountable plan. 1040ez2013 form Reporting Fringe benefits, How your employer reports your benefits. 1040ez2013 form Gambling winnings, Information to give payer. 1040ez2013 form Tips to employer, Reporting tips to your employer. 1040ez2013 form Required annual payment, Required Annual Payment— Line 14c, Example. 1040ez2013 form Retirement plans Pension plans, Pensions and Annuities Pensions, Pensions and Annuities Rollovers, Eligible Rollover Distributions State or local deferred compensation plan payments, Periodic Payments Rollovers, Eligible Rollover Distributions Royalties Backup withholding, Backup Withholding S Salaries, Salaries and Wages Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule. 1040ez2013 form Self-employment tax, Self-employment income. 1040ez2013 form Separate returns Estimated tax credit, Separate Returns Underpayment penalty, 2012 joint return and 2013 separate returns. 1040ez2013 form Withholding tax credit, Separate Returns Sick pay, Sick Pay, Estimated tax. 1040ez2013 form Single marital status, Single. 1040ez2013 form Social security benefits Choosing to withhold, Federal Payments Social security taxes Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding Taxpayer identification numbers (TINs), Taxpayer identification number. 1040ez2013 form Withholding obligation, Reminders Spouse, Marital Status (see also Married taxpayers) Exemption, Spouse. 1040ez2013 form Marital status, Marital Status Personal Allowances Worksheet, Spouse. 1040ez2013 form Standard deduction, Standard deduction—line 2. 1040ez2013 form , Line 7. 1040ez2013 form State and local income taxes and property taxes, Itemized deductions (worksheet line 1). 1040ez2013 form State or local deferred compensation plan payments, Periodic Payments Students, Students. 1040ez2013 form Supplemental wages, Supplemental Wages T Tables and figures Do you have to pay estimated tax? (Figure 2-A), Exemption from withholding on Form W-4 (Figure 1-A), Railroad retirement, maximum withholding (Table 3-2), Table 3-2. 1040ez2013 form Maximum Social Security and RRTA Withholding for 2013 Social security, maximum withholding (Table 3-2), Table 3-2. 1040ez2013 form Maximum Social Security and RRTA Withholding for 2013 Worksheets, where to find, Worksheets for Chapter 2 Tax help, How To Get Tax Help Tax Rate Schedules, 2014 Tax Rate Schedules Taxpayer identification numbers (TINs), Taxpayer identification number. 1040ez2013 form Tips, Tips, More information. 1040ez2013 form Total income, Total income. 1040ez2013 form Trust beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. 1040ez2013 form TTY/TDD information, How To Get Tax Help Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet U Underpayment penalty, Underpayment Penalty for 2013, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Actual withholding method, Actual withholding method. 1040ez2013 form Amended estimated tax, Underpayment penalty. 1040ez2013 form Amended returns, Amended returns. 1040ez2013 form Annualized income installment method, Annualized Income Installment Method (Schedule AI) Beneficiaries of estates and trusts, Estate or trust payments of estimated tax. 1040ez2013 form Capital gains (Worksheet 4-1), Worksheet 4-1. 1040ez2013 form 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Exceptions, Exceptions Farmers and fishermen, Farmers and fishermen. 1040ez2013 form , Farmers and Fishermen, Farmers and fishermen. 1040ez2013 form Figuring, IRS can figure the penalty for you. 1040ez2013 form , Short Method for Figuring the Penalty (Part III), Regular Method for Figuring the Penalty (Part IV) Higher income individuals, Higher income taxpayers. 1040ez2013 form Joint returns, 2012 separate returns and 2013 joint return. 1040ez2013 form Lowering or eliminating, Lowering or eliminating the penalty. 1040ez2013 form Minimum required each period, Minimum required each period. 1040ez2013 form No penalty, No penalty. 1040ez2013 form No tax liability last year exception, No Tax Liability Last Year Paid through withholding, Paid through withholding. 1040ez2013 form , Actual withholding method. 1040ez2013 form Penalty figured for each period, Penalty figured separately for each period. 1040ez2013 form Penalty thresholds, General Rule Qualified dividends (Worksheet 4-1), Worksheet 4-1. 1040ez2013 form 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Required annual payment, Figuring Your Required Annual Payment (Part I) Schedule AI, Annualized Income Installment Method (Schedule AI) Separate returns, 2012 joint return and 2013 separate returns. 1040ez2013 form Waiver, Waiver of Penalty When charged, When penalty is charged. 1040ez2013 form Unemployment compensation, Unemployment Compensation, Form 1099-G. 1040ez2013 form W Wages and salaries, Salaries and Wages Waiver of penalty, Waiver of Penalty Withholding Allowances, Withholding Allowances, Alternative method of figuring withholding allowances. 1040ez2013 form , Only one job (worksheet line B). 1040ez2013 form Personal Allowances Worksheet, Personal Allowances Worksheet Amended returns, Form Received After Filing Amount of tax withheld, Form W-4, Determining Amount of Tax Withheld Using Form W-4 Annuities, Pensions and Annuities Backup withholding, Backup Withholding Changing, Changing Your Withholding Checking amount of, Checking Your Withholding Choosing not to withhold, Choosing Not To Have Income Tax Withheld Community property states, Community property states. 1040ez2013 form Credit against income tax, Withholding Cumulative wage method, Cumulative Wage Method Deductions and adjustments worksheet, Deductions and Adjustments Worksheet Divorced taxpayers, Single. 1040ez2013 form Domestic help, Household workers. 1040ez2013 form Employers' rules, Rules Your Employer Must Follow Estimated tax, Withholding—line 15. 1040ez2013 form Excess social security and railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Exemption from, Exemption From Withholding Farmworkers, Farmworkers. 1040ez2013 form Fiscal years, Fiscal Years (FY) Form received after filing, Form Received After Filing Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. 1040ez2013 form , Form W-2G Form W-4, Determining Amount of Tax Withheld Using Form W-4 Fringe benefits, Taxable Fringe Benefits Gambling winnings, Gambling Winnings, Backup withholding on gambling winnings. 1040ez2013 form , Form W-2G Getting right amount of tax withheld, Getting the Right Amount of Tax Withheld, IRS Withholding Calculator. 1040ez2013 form Household workers, Household workers. 1040ez2013 form Marital status, Marital Status Married taxpayers, Married. 1040ez2013 form , Married individuals. 1040ez2013 form Multiple jobs, Multiple jobs. 1040ez2013 form Noncitizens, Single. 1040ez2013 form , Employees who are not citizens or residents. 1040ez2013 form Nonperiodic payments, Nonperiodic Payments Part-year method, Part-Year Method Penalties, Penalties Pensions, Pensions and Annuities Periodic payments, Periodic Payments Railroad retirement benefits, Federal Payments Repaying withheld tax, Repaying withheld tax. 1040ez2013 form Rollovers, Eligible Rollover Distributions Salaries and wages, Salaries and Wages Separate returns, Separate Returns Sick pay, Sick Pay Single taxpayers, Single. 1040ez2013 form Social security (FICA) tax, Reminders, Federal Payments Tips, Tips Types of income, Introduction, Salaries and Wages Underpayment penalty, Paid through withholding. 1040ez2013 form , Actual withholding method. 1040ez2013 form Unemployment compensation, Unemployment Compensation Worksheet for Form 2210, Part IV, Section B-Figure the Penalty Penalty Worksheet, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Worksheets (blank) Annualized - Capital gains (Worksheet 2-12), Worksheet 2-12. 1040ez2013 form 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income (Worksheet 2-13), Worksheet 2-13. 1040ez2013 form 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions (Worksheet 2-10), Worksheet 2-10. 1040ez2013 form 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends (Worksheet 2-12), Worksheet 2-12. 1040ez2013 form 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount (Worksheet 2-11), Worksheet 2-11. 1040ez2013 form 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized estimated tax (Worksheet 2-9), Worksheet 2-9. 1040ez2013 form 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. 1040ez2013 form 2014 Annualized Estimated Tax Worksheet(Continued) Capital gains tax worksheet Worksheet 4-1, Worksheet 4-1. 1040ez2013 form 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Dependents (age 65 or older or blind) exemption from withholding (Worksheet 1-4), Worksheet 1-4. 1040ez2013 form Exemption From Withholding for Dependents Age 65 or Older or Blind Estimated tax worksheets (Worksheet 2-1), Worksheet 2-1. 1040ez2013 form 2014 Estimated Tax Worksheet Foreign earned income (Worksheet 2-8), Worksheet 2-8. 1040ez2013 form 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Phaseout of itemized deductions (Worksheet 2-5), Worksheet 2-5. 1040ez2013 form 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Qualified dividends Worksheet 4-1, Worksheet 4-1. 1040ez2013 form 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Railroad retirement benefits (Worksheet 2-2), Worksheet 2-2. 1040ez2013 form 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount (Worksheet 2-6), Worksheet 2-6. 1040ez2013 form 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax and deduction (Worksheet 2-3), Worksheet 2-3. 1040ez2013 form 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits (Worksheet 2-2), Worksheet 2-2. 1040ez2013 form 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction (Worksheet 2-4), Worksheet 2-4. 1040ez2013 form 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Prev  Up     Home   More Online Publications
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The 1040ez2013 Form

1040ez2013 form Publication 521 - Main Content Table of Contents Who Can Deduct Moving ExpensesMove Related to Start of Work Distance Test Time Test Retirees or Survivors Who Move to the United States Deductible Moving ExpensesMoves to Locations in the United States Moves to Locations Outside the United States Nondeductible Expenses ReimbursementsTypes of Reimbursement Plans Tax Withholding and Estimated Tax How and When To ReportForm 3903 When To Deduct Expenses Illustrated Example Members of the Armed Forces How To Get Tax Help Who Can Deduct Moving Expenses You can deduct your moving expenses if you meet all three of the following requirements. 1040ez2013 form Your move is closely related to the start of work. 1040ez2013 form You meet the distance test. 1040ez2013 form You meet the time test. 1040ez2013 form After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. 1040ez2013 form Retirees, survivors, and Armed Forces members. 1040ez2013 form   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. 1040ez2013 form These rules are discussed later in this publication. 1040ez2013 form Move Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. 1040ez2013 form Closely related in time. 1040ez2013 form   In most cases, you can consider moving expenses incurred within 1 year from the date you first reported to work at the new location as closely related in time to the start of work. 1040ez2013 form It is not necessary that you arrange to work before moving to a new location, as long as you actually go to work in that location. 1040ez2013 form    Figure A. 1040ez2013 form Illustration of Distance Test Please click here for the text description of the image. 1040ez2013 form Figure A   If you do not move within 1 year of the date you begin work, you ordinarily cannot deduct the expenses unless you can show that circumstances existed that prevented the move within that time. 1040ez2013 form Example. 1040ez2013 form Your family moved more than a year after you started work at a new location. 1040ez2013 form You delayed the move for 18 months to allow your child to complete high school. 1040ez2013 form You can deduct your moving expenses. 1040ez2013 form Closely related in place. 1040ez2013 form   You can generally consider your move closely related in place to the start of work if the distance from your new home to the new job location is not more than the distance from your former home to the new job location. 1040ez2013 form If your move does not meet this requirement, you may still be able to deduct moving expenses if you can show that: You are required to live at your new home as a condition of your employment, or You will spend less time or money commuting from your new home to your new job location. 1040ez2013 form Home defined. 1040ez2013 form   Your home means your main home (residence). 1040ez2013 form It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. 1040ez2013 form It does not include other homes owned or kept up by you or members of your family. 1040ez2013 form It also does not include a seasonal home, such as a summer beach cottage. 1040ez2013 form Your former home means your home before you left for your new job location. 1040ez2013 form Your new home means your home within the area of your new job location. 1040ez2013 form Retirees or survivors. 1040ez2013 form   You may be able to deduct the expenses of moving to the United States or its possessions even though the move is not related to the start of work at a new job location. 1040ez2013 form You must have worked outside the United States or be a survivor of someone who did. 1040ez2013 form See Retirees or Survivors Who Move to the United States, later. 1040ez2013 form Distance Test Your move will meet the distance test if your new main job location is at least 50 miles farther from your former home than your old main job location was from your former home. 1040ez2013 form For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. 1040ez2013 form You can use Worksheet 1 to see if you meet this test. 1040ez2013 form Worksheet 1. 1040ez2013 form Distance Test   Note. 1040ez2013 form Members of the Armed Forces may not have to meet this test. 1040ez2013 form See Members of the Armed Forces. 1040ez2013 form     1. 1040ez2013 form Enter the number of miles from your old home to your new workplace 1. 1040ez2013 form miles 2. 1040ez2013 form Enter the number of miles from your old home to your old workplace 2. 1040ez2013 form miles 3. 1040ez2013 form Subtract line 2 from line 1. 1040ez2013 form If zero or less, enter -0- 3. 1040ez2013 form miles 4. 1040ez2013 form Is line 3 at least 50 miles? □ Yes. 1040ez2013 form You meet this test. 1040ez2013 form  □ No. 1040ez2013 form You do not meet this test. 1040ez2013 form You cannot deduct your moving expenses. 1040ez2013 form The distance between a job location and your home is the shortest of the more commonly traveled routes between them. 1040ez2013 form The distance test considers only the location of your former home. 1040ez2013 form It does not take into account the location of your new home. 1040ez2013 form See Figure A, earlier. 1040ez2013 form Example. 1040ez2013 form You moved to a new home less than 50 miles from your former home because you changed main job locations. 1040ez2013 form Your old main job location was 3 miles from your former home. 1040ez2013 form Your new main job location is 60 miles from that home. 1040ez2013 form Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test. 1040ez2013 form First job or return to full-time work. 1040ez2013 form   If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test. 1040ez2013 form   If you go back to full-time work after a substantial period of part-time work or unemployment, your place of work also must be at least 50 miles from your former home. 1040ez2013 form Armed Forces. 1040ez2013 form   If you are in the Armed Forces and you moved because of a permanent change of station, you do not have to meet the distance test. 1040ez2013 form See Members of the Armed Forces, later. 1040ez2013 form Main job location. 1040ez2013 form   Your main job location is usually the place where you spend most of your working time. 1040ez2013 form This could be your office, plant, store, shop, or other location. 1040ez2013 form If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. 1040ez2013 form Union members. 1040ez2013 form   If you work for several employers on a short-term basis and you get work under a union hall system (such as a construction or building trades worker), your main job location is the union hall. 1040ez2013 form More than one job. 1040ez2013 form   If you have more than one job at any time, your main job location depends on the facts in each case. 1040ez2013 form The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. 1040ez2013 form    Table 1. 1040ez2013 form Satisfying the Time Test for Employees and Self-Employed Persons IF you are. 1040ez2013 form . 1040ez2013 form . 1040ez2013 form THEN you satisfy the time test by meeting the. 1040ez2013 form . 1040ez2013 form . 1040ez2013 form an employee 39-week test for employees. 1040ez2013 form self-employed 78-week test for self-employed persons. 1040ez2013 form both self-employed and an employee at the same time 78-week test for a self-employed person or the 39-week  test for an employee. 1040ez2013 form Your principal place of work  determines which test applies. 1040ez2013 form both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. 1040ez2013 form Time Test To deduct your moving expenses, you also must meet one of the following two time tests. 1040ez2013 form The time test for employees. 1040ez2013 form The time test for self-employed persons. 1040ez2013 form Both of these tests are explained below. 1040ez2013 form See Table 1, below, for a summary of these tests. 1040ez2013 form You can deduct your moving expenses before you meet either of the time tests. 1040ez2013 form See Time Test Not Yet Met, later. 1040ez2013 form Time Test for Employees 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 (39-week test). 1040ez2013 form Full-time employment depends on what is usual for your type of work in your area. 1040ez2013 form For purposes of this test, the following four rules apply. 1040ez2013 form You count only your full-time work as an employee, not any work you do as a self-employed person. 1040ez2013 form You do not have to work for the same employer for all 39 weeks. 1040ez2013 form You do not have to work 39 weeks in a row. 1040ez2013 form You must work full time within the same general commuting area for all 39 weeks. 1040ez2013 form Temporary absence from work. 1040ez2013 form   You are considered to have worked full time during any week you are temporarily absent from work because of illness, strikes, lockouts, layoffs, natural disasters, or similar causes. 1040ez2013 form You are also considered to have worked full time during any week you are absent from work for leave or vacation provided for in your work contract or agreement. 1040ez2013 form Seasonal work. 1040ez2013 form   If your work is seasonal, you are considered to be working full time during the off-season only if your work contract or agreement covers an off-season period of less than 6 months. 1040ez2013 form For example, a school teacher on a 12-month contract who teaches on a full-time basis for more than 6 months is considered to have worked full time for the entire 12 months. 1040ez2013 form    Figure B. 1040ez2013 form Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. 1040ez2013 form Figure B Time Test for Self-Employed Persons If you are self-employed, you must work full time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months after you arrive in the general area of your new job location (78-week test). 1040ez2013 form For purposes of the time test for self-employed persons, the following three rules apply. 1040ez2013 form You count any full-time work you do either as an employee or as a self-employed person. 1040ez2013 form You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. 1040ez2013 form You must work within the same general commuting area for all 78 weeks. 1040ez2013 form Example. 1040ez2013 form You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. 1040ez2013 form You pay moving expenses in 2013 and 2014 in connection with this move. 1040ez2013 form On April 15, 2014, when you file your income tax return for the year 2013, you have been performing services as a self-employed individual on a full-time basis in New York City for approximately 20 weeks. 1040ez2013 form Although you have not satisfied the 78-week employment condition at this time, you can deduct your 2013 moving expenses on your 2013 income tax return as there is still sufficient time remaining before December 1, 2015, to satisfy such condition. 1040ez2013 form You can deduct any moving expenses you pay in 2014 on your 2014 income tax return even if you have not met the 78-week test. 1040ez2013 form You have until December 1, 2015, to satisfy this requirement. 1040ez2013 form Self-employment. 1040ez2013 form   You are self-employed if you work as the sole owner of an unincorporated business or as a partner in a partnership carrying on a business. 1040ez2013 form You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. 1040ez2013 form Full-time work. 1040ez2013 form   You can count only those weeks during which you work full time as a week of work. 1040ez2013 form Whether you work full time during any week depends on what is usual for your type of work in your area. 1040ez2013 form For example, you are a self-employed dentist and maintain office hours 4 days a week. 1040ez2013 form You are considered to perform services full time if maintaining office hours 4 days a week is not unusual for other self-employed dentists in your area. 1040ez2013 form Temporary absence from work. 1040ez2013 form   You are considered to be self-employed on a full-time basis during any week you are temporarily absent from work because of illness, strikes, natural disasters, or similar causes. 1040ez2013 form Seasonal trade or business. 1040ez2013 form   If your trade or business is seasonal, the off-season weeks when no work is required or available may be counted as weeks during which you worked full time. 1040ez2013 form The off-season must be less than 6 months and you must work full time before and after the off-season. 1040ez2013 form Example. 1040ez2013 form You own and operate a motel at a beach resort. 1040ez2013 form The motel is closed for 5 months during the off-season. 1040ez2013 form You work full time as the operator of the motel before and after the off-season. 1040ez2013 form You are considered self-employed on a full-time basis during the weeks of the off-season. 1040ez2013 form   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. 1040ez2013 form Example. 1040ez2013 form Justin quit his job and moved from the east coast to the west coast to begin a full-time job as a cabinet-maker for C and L Cabinet Shop. 1040ez2013 form He generally worked at the shop about 40 hours each week. 1040ez2013 form Shortly after the move, Justin also began operating a cabinet-installation business from his home for several hours each afternoon and all day on weekends. 1040ez2013 form Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. 1040ez2013 form    If Justin is unable to satisfy the requirements of the 39-week test during the 12-month period immediately following his arrival in the general location of his new principal place of work, he can satisfy the 78-week test. 1040ez2013 form Joint Return If you are married, file a joint return, and both you and your spouse work full-time, either of you can satisfy the full-time work test. 1040ez2013 form However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. 1040ez2013 form Time Test Not Yet Met You can deduct your moving expenses on your 2013 tax return even though you have not met the time test by the date your 2013 return is due. 1040ez2013 form You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. 1040ez2013 form If you do not deduct your moving expenses on your 2013 return, and you later meet the time test, you can file an amended return for 2013 to take the deduction. 1040ez2013 form See When To Deduct Expenses later, for more details. 1040ez2013 form Failure to meet the time test. 1040ez2013 form    If you deduct moving expenses but do not meet the time test in 2014 or 2015, you must either: Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. 1040ez2013 form Example. 1040ez2013 form You arrive in the general area of your new job location, as an employee, on September 15, 2013. 1040ez2013 form You deduct your moving expenses on your 2013 return, the year of the move, even though you have not yet met the time test by the date your return is due. 1040ez2013 form If you do not meet the 39-week test during the 12-month period following your arrival in the general area of your new job location, you must either: Report your moving expense deduction as other income on your Form 1040 for 2014, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. 1040ez2013 form Exceptions to the Time Test You do not have to meet the time test if one of the following applies. 1040ez2013 form You are in the Armed Forces and you moved because of a permanent change of station. 1040ez2013 form See Members of the Armed Forces , later. 1040ez2013 form Your main job location was outside the United States and you moved to the United States because you retired. 1040ez2013 form See Retirees or Survivors Who Move to the United States, later. 1040ez2013 form You are the survivor of a person whose main job location at the time of death was outside the United States. 1040ez2013 form See Retirees or Survivors Who Move to the United States, later. 1040ez2013 form Your job at the new location ends because of death or disability. 1040ez2013 form You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. 1040ez2013 form For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job. 1040ez2013 form Retirees or Survivors Who Move to the United States If you are a retiree who was working abroad or a survivor of a decedent who was working abroad and you move to the United States or one of its possessions, you do not have to meet the time test, discussed earlier. 1040ez2013 form However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. 1040ez2013 form If you are living in the United States, retire, and then move and remain retired, you cannot claim a moving expense deduction for that move. 1040ez2013 form United States defined. 1040ez2013 form   For this section of this publication, the term “United States” includes the possessions of the United States. 1040ez2013 form Retirees who were working abroad. 1040ez2013 form   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. 1040ez2013 form However, both your former main job location and your former home must have been outside the United States. 1040ez2013 form Permanently retired. 1040ez2013 form   You are considered permanently retired when you cease gainful full-time employment or self-employment. 1040ez2013 form If, at the time you retire, you intend your retirement to be permanent, you will be considered retired even though you later return to work. 1040ez2013 form Your intention to retire permanently may be determined by: Your age and health, The customary retirement age for people who do similar work, Whether you receive retirement payments from a pension or retirement fund, and The length of time before you return to full-time work. 1040ez2013 form Decedents. 1040ez2013 form   Qualified deductible moving expenses are allowed on a final return (Form 1040 or 1040NR) when a taxpayer has moved and dies within the same calendar year. 1040ez2013 form The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. 1040ez2013 form   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. 1040ez2013 form For more information, see Publication 559, Survivors, Executors, and Administrators. 1040ez2013 form Survivors of decedents who were working abroad. 1040ez2013 form   If you are the spouse or the dependent of a person whose main job location at the time of death was outside the United States, you can deduct moving expenses if the following five requirements are met. 1040ez2013 form The move is to a home in the United States. 1040ez2013 form The move begins within 6 months after the decedent's death. 1040ez2013 form (When a move begins is described below. 1040ez2013 form ) The move is from the decedent's former home. 1040ez2013 form The decedent's former home was outside the United States. 1040ez2013 form The decedent's former home was also your home. 1040ez2013 form When a move begins. 1040ez2013 form   A move begins when one of the following events occurs. 1040ez2013 form You contract for your household goods and personal effects to be moved to your home in the United States, but only if the move is completed within a reasonable time. 1040ez2013 form Your household goods and personal effects are packed and on the way to your home in the United States. 1040ez2013 form You leave your former home to travel to your new home in the United States. 1040ez2013 form Deductible Moving Expenses If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses, you can deduct the reasonable expenses of: Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and Traveling (including lodging but not meals) to your new home. 1040ez2013 form You cannot deduct any expenses for meals. 1040ez2013 form Reasonable expenses. 1040ez2013 form   You can deduct only those expenses that are reasonable for the circumstances of your move. 1040ez2013 form For example, the cost of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. 1040ez2013 form If during your trip to your new home, you stop over, or make side trips for sightseeing, the additional expenses for your stopover or side trips are not deductible as moving expenses. 1040ez2013 form Example. 1040ez2013 form Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. 1040ez2013 form On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. 1040ez2013 form Since Beth's excursion into Canada was away from the usual Boston-Buffalo route, the expenses paid or incurred for the excursion are not deductible. 1040ez2013 form Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. 1040ez2013 form Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. 1040ez2013 form Travel by car. 1040ez2013 form   If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either: Your actual expenses, such as the amount you pay for gas and oil for your car, if you keep an accurate record of each expense, or The standard mileage rate of 24 cents per mile. 1040ez2013 form Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct the parking fees and tolls you pay to move. 1040ez2013 form You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. 1040ez2013 form Member of your household. 1040ez2013 form   You can deduct moving expenses you pay for yourself and members of your household. 1040ez2013 form A member of your household is anyone who has both your former and new home as his or her home. 1040ez2013 form It does not include a tenant or employee, unless that person is your dependent. 1040ez2013 form Moves to Locations in the United States If you meet the requirements under Who Can Deduct Moving Expenses, earlier, you can deduct expenses for a move to the area of a new main job location within the United States or its possessions. 1040ez2013 form Your move may be from one U. 1040ez2013 form S. 1040ez2013 form location to another or from a foreign country to the United States. 1040ez2013 form Household goods and personal effects. 1040ez2013 form   You can deduct the cost of packing, crating, and transporting your household goods and personal effects and those of the members of your household from your former home to your new home. 1040ez2013 form For purposes of moving expenses, the term “personal effects” includes, but is not limited to, movable personal property that the taxpayer owns and frequently uses. 1040ez2013 form   If you use your own car to move your things, see Travel by car, earlier. 1040ez2013 form   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. 1040ez2013 form   You can deduct the cost of shipping your car and your household pets to your new home. 1040ez2013 form   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. 1040ez2013 form Your deduction is limited to the amount it would have cost to move them from your former home. 1040ez2013 form Example. 1040ez2013 form Paul Brown has been living and working in North Carolina for the last 4 years. 1040ez2013 form Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. 1040ez2013 form Paul got a job in Washington, DC. 1040ez2013 form It cost him $900 to move the furniture from his North Carolina apartment to Washington and $3,000 to move the stored furniture from Georgia to Washington. 1040ez2013 form It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. 1040ez2013 form He can deduct only $1,800 of the $3,000 he paid. 1040ez2013 form The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). 1040ez2013 form You cannot deduct the cost of moving furniture you buy on the way to your new home. 1040ez2013 form   Storage expenses. 1040ez2013 form   You can include the cost of storing and insuring household goods and personal effects within any period of 30 consecutive days after the day your things are moved from your former home and before they are delivered to your new home. 1040ez2013 form Travel expenses. 1040ez2013 form   You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new home. 1040ez2013 form This includes expenses for the day you arrive. 1040ez2013 form    The day of arrival is the day you secure lodging at the new place of residence, even if the lodging is on a temporary basis. 1040ez2013 form   You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved. 1040ez2013 form   The members of your household do not have to travel together or at the same time. 1040ez2013 form However, you can only deduct expenses for one trip per person. 1040ez2013 form If you use your own car, see Travel by car, earlier. 1040ez2013 form Example. 1040ez2013 form   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. 1040ez2013 form Josh drove the family car to Washington, DC, a trip of 1,100 miles. 1040ez2013 form His expenses were $264. 1040ez2013 form 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. 1040ez2013 form 00. 1040ez2013 form One week later, Robyn flew from Minneapolis to Washington, DC. 1040ez2013 form Her only expense was her $400 plane ticket. 1040ez2013 form The Blacks' deduction is $854. 1040ez2013 form 00 (Josh's $454. 1040ez2013 form 00 + Robyn's $400). 1040ez2013 form Moves to Locations Outside the United States To deduct expenses for a move outside the United States, you must move to the area of a new place of work outside the United States and its possessions. 1040ez2013 form You must meet the requirements under Who Can Deduct Moving Expenses , earlier. 1040ez2013 form Deductible expenses. 1040ez2013 form   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. 1040ez2013 form The cost of moving household goods and personal effects from your former home to your new home. 1040ez2013 form The cost of traveling (including lodging) from your former home to your new home. 1040ez2013 form The cost of moving household goods and personal effects to and from storage. 1040ez2013 form The cost of storing household goods and personal effects while you are at the new job location. 1040ez2013 form The first two items were explained earlier under Moves to Locations in the United States . 1040ez2013 form The last two items are discussed, later. 1040ez2013 form Moving goods and effects to and from storage. 1040ez2013 form   You can deduct the reasonable expenses of moving your personal effects to and from storage. 1040ez2013 form Storage expenses. 1040ez2013 form   You can deduct the reasonable expenses of storing your household goods and personal effects for all or part of the time the new job location remains your main job location. 1040ez2013 form Moving expenses allocable to excluded foreign income. 1040ez2013 form   If you live and work outside the United States, you may be able to exclude from income part or all of the income you earn in the foreign country. 1040ez2013 form You may also be able to claim a foreign housing exclusion or deduction. 1040ez2013 form If you claim the foreign earned income or foreign housing exclusion, you cannot deduct the part of your moving expenses that relates to the excluded income. 1040ez2013 form    Publication 54, Tax Guide for U. 1040ez2013 form S. 1040ez2013 form Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. 1040ez2013 form You can get the publication from most U. 1040ez2013 form S. 1040ez2013 form embassies and consulates, or see How To Get Tax Help at the end of this publication. 1040ez2013 form Nondeductible Expenses You cannot deduct the following items as moving expenses. 1040ez2013 form Any part of the purchase price of your new home. 1040ez2013 form Car tags. 1040ez2013 form Driver's license. 1040ez2013 form Expenses of buying or selling a home (including closing costs, mortgage fees, and points). 1040ez2013 form Expenses of entering into or breaking a lease. 1040ez2013 form Home improvements to help sell your home. 1040ez2013 form Loss on the sale of your home. 1040ez2013 form Losses from disposing of memberships in clubs. 1040ez2013 form Mortgage penalties. 1040ez2013 form Pre-move househunting expenses. 1040ez2013 form Real estate taxes. 1040ez2013 form Refitting of carpet and draperies. 1040ez2013 form Return trips to your former residence. 1040ez2013 form Security deposits (including any given up due to the move). 1040ez2013 form Storage charges except those incurred in transit and for foreign moves. 1040ez2013 form No double deduction. 1040ez2013 form   You cannot take a moving expense deduction and a business expense deduction for the same expenses. 1040ez2013 form You must decide if your expenses are deductible as moving expenses or as business expenses. 1040ez2013 form For example, expenses you have for travel, meals, and lodging while temporarily working at a place away from your regular place of work may be deductible as business expenses if you are considered away from home on business. 1040ez2013 form In most cases, your work at a single location is considered temporary if it is realistically expected to last (and does in fact last) for one year or less. 1040ez2013 form   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. 1040ez2013 form Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. 1040ez2013 form It covers reimbursements for any of your moving expenses discussed in this publication. 1040ez2013 form It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. 1040ez2013 form Types of Reimbursement Plans If you receive a reimbursement for your moving expenses, how you report this amount and your expenses depends on whether the reimbursement is paid to you under an accountable plan or a nonaccountable plan. 1040ez2013 form For a quick overview of how to report your reimbursement and moving expenses, see Table 2 in the section on How and When To Report, later. 1040ez2013 form Your employer should tell you what method of reimbursement is used and what records are required. 1040ez2013 form Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. 1040ez2013 form Your expenses must have a business connection – that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. 1040ez2013 form Two examples of this are the reasonable expenses of moving your possessions from your former home to your new home, and traveling from your former home to your new home. 1040ez2013 form You must adequately account to your employer for these expenses within a reasonable period of time. 1040ez2013 form You must return any excess reimbursement or allowance within a reasonable period of time. 1040ez2013 form Adequate accounting. 1040ez2013 form   You adequately account for your moving expenses by giving your employer documentation of those expenses, such as a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it. 1040ez2013 form Documentation includes receipts, canceled checks, and bills. 1040ez2013 form Reasonable period of time. 1040ez2013 form   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. 1040ez2013 form However, regardless of the facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. 1040ez2013 form You receive an advance within 30 days of the time you have an expense. 1040ez2013 form You adequately account for your expenses within 60 days after they were paid or incurred. 1040ez2013 form You return any excess reimbursement within 120 days after the expense was paid or incurred. 1040ez2013 form You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. 1040ez2013 form Excess reimbursement. 1040ez2013 form   This includes any amount you are paid (including advances and allowances) that is more than the moving expenses that you adequately accounted for to your employer within a reasonable period of time. 1040ez2013 form Returning excess reimbursements. 1040ez2013 form   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. 1040ez2013 form Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. 1040ez2013 form For example, if you received an advance and you did not spend all the money on deductible moving expenses, or you do not have proof of all your expenses, you have an excess reimbursement. 1040ez2013 form You meet accountable plan rules. 1040ez2013 form   If for all reimbursements you meet the three rules for an accountable plan (listed earlier), your employer should not include any reimbursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. 1040ez2013 form Instead, your employer should include the reimbursements in box 12 of your Form W-2. 1040ez2013 form Example. 1040ez2013 form You lived in Boston and accepted a job in Atlanta. 1040ez2013 form Under an accountable plan, your employer reimbursed you for your actual traveling expenses from Boston to Atlanta and the cost of moving your furniture to Atlanta. 1040ez2013 form Your employer will include the reimbursement on your Form W-2, box 12, with Code P. 1040ez2013 form If your moving expenses are more than your reimbursement, you may be able to deduct your additional expenses (see How and When To Report, later). 1040ez2013 form You do not meet accountable plan rules. 1040ez2013 form   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. 1040ez2013 form   If your deductible expenses are reimbursed under an otherwise accountable plan but you do not return, within a reasonable period, any reimbursement of expenses for which you did not adequately account, then only the amount for which you did adequately account is considered as paid under an accountable plan. 1040ez2013 form The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). 1040ez2013 form Reimbursement of nondeductible expenses. 1040ez2013 form   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. 1040ez2013 form The reimbursements you receive for the nondeductible expenses and any allowances for miscellaneous or unspecified expenses are treated as paid under a nonaccountable plan (see below) and are included in your income. 1040ez2013 form If you are reimbursed by your employer for the taxes you must pay (including social security and Medicare taxes) because you have received taxable moving expense reimbursements, you must pay tax on this reimbursement as well, and it is treated as paid under a nonaccountable plan. 1040ez2013 form Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. 1040ez2013 form In addition, the following payments will be treated as paid under a nonaccountable plan. 1040ez2013 form Excess reimbursements you fail to return to your employer. 1040ez2013 form Reimbursements of nondeductible expenses. 1040ez2013 form See Reimbursement of nondeductible expenses, earlier. 1040ez2013 form If an arrangement pays for your moving expenses by reducing your wages, salary, or other pay, the amount of the reduction will be treated as a payment made under a nonaccountable plan. 1040ez2013 form This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. 1040ez2013 form If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. 1040ez2013 form Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. 1040ez2013 form Your employer will report the total in box 1 of your Form W-2. 1040ez2013 form Example. 1040ez2013 form To get you to work in another city, your new employer reimburses you under an accountable plan for the $7,500 loss on the sale of your home. 1040ez2013 form Because this is a reimbursement of a nondeductible expense, it is treated as paid under a nonaccountable plan and must be included as income in box 1 of your Form W-2. 1040ez2013 form Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Do not include in income any moving expense payment you received under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. 1040ez2013 form These payments are made to persons displaced from their homes, businesses, or farms by federal projects. 1040ez2013 form Tax Withholding and Estimated Tax Your employer must withhold income, social security, and Medicare taxes from reimbursements and allowances paid to you that are included in your income. 1040ez2013 form See Reimbursements included in income, later. 1040ez2013 form Reimbursements excluded from income. 1040ez2013 form   Your employer should not include in your wages reimbursements paid under an accountable plan (explained earlier) for moving expenses that you: Could deduct if you had paid or incurred them, and Did not deduct in an earlier year. 1040ez2013 form These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. 1040ez2013 form Your employer should report these reimbursements on your Form W-2, box 12, with Code P. 1040ez2013 form    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). 1040ez2013 form Expenses deducted in earlier year. 1040ez2013 form   If you receive a reimbursement this year for moving expenses deducted in an earlier year, and the reimbursement is not included as wages in box 1 of your Form W-2, you must include the reimbursement in income on Form 1040, line 21. 1040ez2013 form Your employer should show the amount of your reimbursement in box 12 of your Form W-2. 1040ez2013 form Reimbursements included in income. 1040ez2013 form   Your employer must include in your income any reimbursements made (or treated as made) under a nonaccountable plan, even though they are for deductible moving expenses. 1040ez2013 form See Nonaccountable Plans under Types of Reimbursement Plans, earlier. 1040ez2013 form Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. 1040ez2013 form This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. 1040ez2013 form It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. 1040ez2013 form Reimbursement for deductible and nondeductible expenses. 1040ez2013 form    If your employer reimburses you for both deductible and nondeductible moving expenses, your employer must determine the amount of the reimbursement that is not taxable and not subject to withholding. 1040ez2013 form Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. 1040ez2013 form Amount of income tax withheld. 1040ez2013 form   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. 1040ez2013 form It depends in part on whether income tax is withheld from your regular wages, on whether the reimbursements and allowances are added to your regular wages, and on any information you have given to your employer on Form W-4, Employee's Withholding Allowance Certificate. 1040ez2013 form   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. 1040ez2013 form The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. 1040ez2013 form Estimated tax. 1040ez2013 form    If you must make estimated tax payments, you need to take into account any taxable reimbursements and deductible moving expenses in figuring your estimated tax. 1040ez2013 form For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. 1040ez2013 form How and When To Report This section explains how and when to report your moving expenses and any reimbursements or allowances you received for your move. 1040ez2013 form For a quick overview, see Table 2, later. 1040ez2013 form Form 3903 Use Form 3903 to figure your moving expense deduction. 1040ez2013 form Use a separate Form 3903 for each move for which you are deducting expenses. 1040ez2013 form Do not file Form 3903 if all of the following apply. 1040ez2013 form You moved to a location outside the United States in an earlier year. 1040ez2013 form You are claiming only storage fees while you were away from the United States. 1040ez2013 form Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. 1040ez2013 form Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Form 1040, line 26, and enter “Storage” on the dotted line next to the amount. 1040ez2013 form If you meet the special rules for members of the Armed Forces, see How to complete Form 3903 for members of the Armed Forces under Members of the Armed Forces, later. 1040ez2013 form Completing Form 3903. 1040ez2013 form   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. 1040ez2013 form If so, complete lines 1 through 3 of the form using your actual expenses (except, if you use your own car, you can figure expenses based on the standard mileage rate, instead of actual amounts for gas and oil). 1040ez2013 form Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. 1040ez2013 form This excluded amount should be identified on Form W-2, box 12, with code P. 1040ez2013 form Expenses greater than reimbursement. 1040ez2013 form   If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. 1040ez2013 form This is your moving expense deduction. 1040ez2013 form Expenses equal to or less than reimbursement. 1040ez2013 form    If line 3 is equal to or less than line 4, you have no moving expense deduction. 1040ez2013 form Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. 1040ez2013 form Table 2. 1040ez2013 form Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. 1040ez2013 form . 1040ez2013 form . 1040ez2013 form AND you have. 1040ez2013 form . 1040ez2013 form . 1040ez2013 form THEN. 1040ez2013 form . 1040ez2013 form . 1040ez2013 form your reimbursement reported only  in box 12 with code P moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses* and reimbursements. 1040ez2013 form your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. 1040ez2013 form your reimbursement divided  between box 12 and box 1 moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses,* but only the  reimbursements reported in box 12 of  Form W-2. 1040ez2013 form your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. 1040ez2013 form no reimbursement moving expenses file Form 3903 showing all allowable  expenses. 1040ez2013 form * * See Deductible Moving Expenses, earlier, for allowable expenses. 1040ez2013 form    Where to deduct. 1040ez2013 form   Deduct your moving expenses on Form 1040, line 26. 1040ez2013 form The amount of moving expenses you can deduct is shown on Form 3903, line 5. 1040ez2013 form    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. 1040ez2013 form   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. 1040ez2013 form Expenses not reimbursed. 1040ez2013 form   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. 1040ez2013 form Example. 1040ez2013 form In December 2012, your employer transferred you to another city in the United States, where you still work. 1040ez2013 form You are single and were not reimbursed for your moving expenses. 1040ez2013 form In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. 1040ez2013 form In January 2013, you paid for travel to the new city. 1040ez2013 form You can deduct these additional expenses on your 2013 tax return. 1040ez2013 form Expenses reimbursed. 1040ez2013 form   If you are reimbursed for your expenses and you use the cash method of accounting, you can deduct your expenses either in the year you paid them or in the year you received the reimbursement. 1040ez2013 form If you use the cash method of accounting, you can choose to deduct the expenses in the year you are reimbursed even though you paid the expenses in a different year. 1040ez2013 form See Choosing when to deduct, next. 1040ez2013 form   If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Form 1040, line 21. 1040ez2013 form Choosing when to deduct. 1040ez2013 form   If you use the cash method of accounting, which is used by most individuals, you can choose to deduct moving expenses in the year your employer reimburses you if: You paid the expenses in a year before the year of reimbursement, or You paid the expenses in the year immediately after the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year. 1040ez2013 form How to make the choice. 1040ez2013 form   You choose to deduct moving expenses in the year you received reimbursement by taking the deduction on your return, or amended return, for that year. 1040ez2013 form    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. 1040ez2013 form Illustrated Example Tom and Peggy Smith are married and have two children. 1040ez2013 form They owned a home in Detroit where Tom worked. 1040ez2013 form On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. 1040ez2013 form Peggy flew to San Diego on March 1 to look for a new home. 1040ez2013 form She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. 1040ez2013 form The Smiths sold their Detroit home for $1,500 less than they paid for it. 1040ez2013 form They contracted to have their personal effects moved to San Diego on April 3. 1040ez2013 form The family drove to San Diego where they found that their new home was not finished. 1040ez2013 form They stayed in a nearby motel until the house was ready on May 1. 1040ez2013 form On April 10, Tom went to work in the San Diego plant where he still works. 1040ez2013 form Their records for the move show: 1) Peggy's pre-move househunting  trip:       Travel and lodging   $ 449       Meals   75   $ 524 2) Down payment on San Diego  home 25,000 3) Real estate commission paid on  sale of Detroit home 3,500 4) Loss on sale of Detroit home (not  including real estate commission) 1,500 5) Amount paid for moving personal  effects (furniture, other household  goods, etc. 1040ez2013 form ) 8,000 6) Expenses of driving to San Diego:       Mileage (Start 14,278;  End 16,478) 2,200 miles at 24 cents a mile   $ 528       Lodging   180       Meals   320   1,028 7) Cost of temporary living  expenses in San Diego:       Motel rooms   $1,450       Meals   2,280   3,730 Total $43,282   Tom was reimbursed $10,907 under an accountable plan. 1040ez2013 form His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. 1040ez2013 form Moving personal effects   $6,800 Travel (and lodging) to San Diego   708 Travel (and lodging) for househunting trip   449 Lodging for temporary quarters   1,450 Loss on sale of home   1,500 Total reimbursement   $10,907 The employer included this reimbursement on Tom's Form W-2 for the year. 1040ez2013 form The reimbursement of allowable expenses, $7,508 for moving household goods and travel to San Diego, was included in box 12 of Form W-2. 1040ez2013 form His employer identified this amount with code P. 1040ez2013 form The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. 1040ez2013 form Tom must include this amount on Form 1040, line 7. 1040ez2013 form The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. 1040ez2013 form Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. 1040ez2013 form To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. 1040ez2013 form Item 5 — moving personal effects (line 1)   $8,000 Item 6 — driving to San Diego ($528 + $180)  (line 2)   708 Total tax deductible moving expenses (line 3)   $8,708 Minus: Reimbursement included in box 12  of Form W-2 (line 4)   7,508 Tax deduction for moving expenses (line 5)   $1,200   Tom's Form 3903 is shown, later. 1040ez2013 form He also enters his deduction, $1,200, on Form 1040, line 26. 1040ez2013 form Nondeductible expenses. 1040ez2013 form   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. 1040ez2013 form Item 1 — pre-move househunting expenses of $524. 1040ez2013 form Item 2 — the $25,000 down payment on the San Diego home. 1040ez2013 form If any part of it were for payment of deductible taxes or interest on the mortgage on the house, that part would be deductible as an itemized deduction. 1040ez2013 form Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. 1040ez2013 form The commission is used to figure the gain or loss on the sale. 1040ez2013 form Item 4 — the $1,500 loss on the sale of the Detroit home. 1040ez2013 form Item 6 — the $320 expense for meals while driving to San Diego. 1040ez2013 form (However, the lodging and car expenses are deductible. 1040ez2013 form ) Item 7 — temporary living expenses of $3,730. 1040ez2013 form    This image is too large to be displayed in the current screen. 1040ez2013 form Please click the link to view the image. 1040ez2013 form 2012 Form 3903 Moving Expenses Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests, discussed earlier. 1040ez2013 form You can deduct your unreimbursed moving expenses. 1040ez2013 form A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. 1040ez2013 form The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. 1040ez2013 form Spouse and dependents. 1040ez2013 form   If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to: The place of enlistment, The member's, spouse's, or dependent's home of record, or A nearer point in the United States. 1040ez2013 form   If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location. 1040ez2013 form Services or reimbursements provided by government. 1040ez2013 form   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. 1040ez2013 form In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual moving expenses, the government must include the excess in your wages on Form W-2. 1040ez2013 form However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance is not included in income and should not be included in box 1 of Form W-2. 1040ez2013 form   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. 1040ez2013 form You can deduct the expenses that are more than your reimbursements. 1040ez2013 form See Deductible Moving Expenses, earlier. 1040ez2013 form How to complete Form 3903 for members of the Armed Forces. 1040ez2013 form    Take the following steps. 1040ez2013 form Complete lines 1 through 3 of the form, using your actual expenses. 1040ez2013 form Do not include any expenses for moving services provided by the government. 1040ez2013 form Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. 1040ez2013 form Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. 1040ez2013 form Do not include the value of moving or storage services provided by the government. 1040ez2013 form Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. 1040ez2013 form Complete line 5. 1040ez2013 form If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. 1040ez2013 form This is your moving expense deduction. 1040ez2013 form If line 3 is equal to or less than line 4, you do not have a moving expense deduction. 1040ez2013 form Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. 1040ez2013 form If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. 1040ez2013 form    Do not deduct any expenses for moving or storage services provided by the government. 1040ez2013 form How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 1040ez2013 form Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 1040ez2013 form Free help with your tax return. 1040ez2013 form   Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040ez2013 form The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 1040ez2013 form The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040ez2013 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. 1040ez2013 form Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 1040ez2013 form To find the nearest VITA or TCE site, visit IRS. 1040ez2013 form gov or call 1-800-906-9887. 1040ez2013 form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040ez2013 form To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040ez2013 form aarp. 1040ez2013 form org/money/taxaide or call 1-888-227-7669. 1040ez2013 form   For more information on these programs, go to IRS. 1040ez2013 form gov and enter “VITA” in the search box. 1040ez2013 form Internet. 1040ez2013 form IRS. 1040ez2013 form gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 1040ez2013 form Apply for an Employer Identification Number (EIN). 1040ez2013 form Go to IRS. 1040ez2013 form gov and enter Apply for an EIN in the search box. 1040ez2013 form Request an Electronic Filing PIN by going to IRS. 1040ez2013 form gov and entering Electronic Filing PIN in the search box. 1040ez2013 form Check the status of your 2013 refund with Where's My Refund? Go to IRS. 1040ez2013 form gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez2013 form If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040ez2013 form Check the status of your amended return. 1040ez2013 form Go to IRS. 1040ez2013 form gov and enter Where's My Amended Return in the search box. 1040ez2013 form Download forms, instructions, and publications, including some accessible versions. 1040ez2013 form Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 1040ez2013 form gov or IRS2Go. 1040ez2013 form Tax return and tax account transcripts are generally available for the current year and past three years. 1040ez2013 form Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040ez2013 form gov. 1040ez2013 form Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040ez2013 form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040ez2013 form gov. 1040ez2013 form Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 1040ez2013 form gov or IRS2Go. 1040ez2013 form Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 1040ez2013 form An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 1040ez2013 form Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 1040ez2013 form If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 1040ez2013 form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040ez2013 form Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 1040ez2013 form gov. 1040ez2013 form Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040ez2013 form The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040ez2013 form Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 1040ez2013 form AARP offers the Tax-Aide counseling program as part of the TCE program. 1040ez2013 form Visit AARP's website to find the nearest Tax-Aide location. 1040ez2013 form Research your tax questions. 1040ez2013 form Search publications and instructions by topic or keyword. 1040ez2013 form Read the Internal Revenue Code, regulations, or other official guidance. 1040ez2013 form Read Internal Revenue Bulletins. 1040ez2013 form Sign up to receive local and national tax news by email. 1040ez2013 form Phone. 1040ez2013 form You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040ez2013 form Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 1040ez2013 form Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040ez2013 form Call to locate the nearest volunteer help site, 1-800-906-9887. 1040ez2013 form Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040ez2013 form The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040ez2013 form Most VITA and TCE sites offer free electronic filing. 1040ez2013 form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040ez2013 form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040ez2013 form Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 1040ez2013 form The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 1040ez2013 form If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040ez2013 form Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez2013 form Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez2013 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. 1040ez2013 form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040ez2013 form Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 1040ez2013 form You should receive your order within 10 business days. 1040ez2013 form Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 1040ez2013 form Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 1040ez2013 form Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 1040ez2013 form Call to ask tax questions, 1-800-829-1040. 1040ez2013 form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040ez2013 form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040ez2013 form These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 1040ez2013 form gsa. 1040ez2013 form gov/fedrelay. 1040ez2013 form Walk-in. 1040ez2013 form You can find a selection of forms, publications and services — in-person, face-to-face. 1040ez2013 form Products. 1040ez2013 form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040ez2013 form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040ez2013 form Services. 1040ez2013 form You can walk in to your local TAC most business days for personal, face-to-face tax help. 1040ez2013 form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040ez2013 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. 1040ez2013 form No appointment is necessary—just walk in. 1040ez2013 form Before visiting, check www. 1040ez2013 form irs. 1040ez2013 form gov/localcontacts for hours of operation and services provided. 1040ez2013 form Mail. 1040ez2013 form You can send your order for forms, instructions, and publications to the address below. 1040ez2013 form You should receive a response within 10 business days after your request is received. 1040ez2013 form  Internal Revenue Service 1201 N. 1040ez2013 form Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 1040ez2013 form   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040ez2013 form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040ez2013 form What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 1040ez2013 form We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040ez2013 form You face (or your business is facing) an immediate threat of adverse action. 1040ez2013 form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040ez2013 form   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040ez2013 form Here's why we can help: TAS is an independent organization within the IRS. 1040ez2013 form Our advocates know how to work with the IRS. 1040ez2013 form Our services are free and tailored to meet your needs. 1040ez2013 form We have offices in every state, the District of Columbia, and Puerto Rico. 1040ez2013 form How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 1040ez2013 form irs. 1040ez2013 form gov/advocate, or call us toll-free at 1-877-777-4778. 1040ez2013 form How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040ez2013 form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 1040ez2013 form irs. 1040ez2013 form gov/sams. 1040ez2013 form Low Income Taxpayer Clinics. 1040ez2013 form   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 1040ez2013 form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040ez2013 form Visit www. 1040ez2013 form TaxpayerAdvocate. 1040ez2013 form irs. 1040ez2013 form gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040ez2013 form Prev  Up  Next   Home   More Online Publications