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Bankruptcy Back Taxes

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Bankruptcy Back Taxes

Bankruptcy back taxes 29. Bankruptcy back taxes   Limit on Itemized Deductions Table of Contents Introduction Useful Items - You may want to see: Are You Subject to the Limit? Which Itemized Deductions Are Limited? Which Itemized Deductions Are Not Limited? How Do You Figure the Limit?Example. Bankruptcy back taxes Introduction This chapter discusses the overall limit on itemized deductions on Schedule A (Form 1040). Bankruptcy back taxes The following topics are included. Bankruptcy back taxes Who is subject to the limit. Bankruptcy back taxes Which itemized deductions are limited. Bankruptcy back taxes How to figure the limit. Bankruptcy back taxes Useful Items - You may want to see: Forms (and Instructions) Schedule A (Form 1040) Itemized Deductions Are You Subject to the Limit? You are subject to the limit on certain itemized deductions if your adjusted gross income (AGI) is more than $300,000 if married filing jointly or qualifying widow(er), $275,000 if head of household, $250,000 if single, or $150,000 if married filing separately. Bankruptcy back taxes Your AGI is the amount on Form 1040, line 38. Bankruptcy back taxes Which Itemized Deductions Are Limited? The following Schedule A (Form 1040) deductions are subject to the overall limit on itemized deductions. Bankruptcy back taxes Taxes paid—line 9 Interest paid—lines 10, 11, 12, and 13 Gifts to charity—line 19 Job expenses and certain miscellaneous deductions—line 27 Other miscellaneous deductions—line 28, excluding gambling and casualty or theft losses. Bankruptcy back taxes . Bankruptcy back taxes Which Itemized Deductions Are Not Limited? The following Schedule A (Form 1040) deductions are not subject to the overall limit on itemized deductions. Bankruptcy back taxes However, they are still subject to other applicable limits. Bankruptcy back taxes Medical and dental expenses—line 4. Bankruptcy back taxes Investment interest expense—line 14. Bankruptcy back taxes Casualty and theft losses of personal use property—line 20. Bankruptcy back taxes Casualty and theft losses of income-producing property—line 28. Bankruptcy back taxes Gambling losses—line 28. Bankruptcy back taxes How Do You Figure the Limit? If your itemized deductions are subject to the limit, the total of all your itemized deductions is reduced by the smaller of: 80% of your itemized deductions that are affected by the limit. Bankruptcy back taxes See Which Itemized Deductions Are Limited , earlier, or 3% of the amount by which your AGI exceeds $300,000 if married filing jointly or qualifying widow(er), $275,000 if head of household, $250,000 if single, or $150,000 if married filing separately. Bankruptcy back taxes Before you figure the overall limit on itemized deductions, you first must complete Schedule A (Form 1040), lines 1 through 28, including any related forms (such as Form 2106, Form 4684, etc. Bankruptcy back taxes ). Bankruptcy back taxes The overall limit on itemized deductions is figured after you have applied any other limit on the allowance of any itemized deduction. Bankruptcy back taxes These other limits include charitable contribution limits (chapter 24), the limit on certain meal and entertainment expenses (chapter 26), and the 2%-of-adjusted-gross-income limit on certain miscellaneous deductions (chapter 28). Bankruptcy back taxes Itemized Deductions Worksheet. Bankruptcy back taxes   After you have completed Schedule A (Form 1040) through line 28, you can use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your limit. Bankruptcy back taxes Enter the result on Schedule A (Form 1040), line 29. Bankruptcy back taxes Keep the worksheet for your records. Bankruptcy back taxes    You should compare the amount of your standard deduction to the amount of your itemized deductions after applying the limit. Bankruptcy back taxes Use the greater amount when completing Form 1040, line 40. Bankruptcy back taxes See chapter 20 for information on how to figure your standard deduction. Bankruptcy back taxes Example. Bankruptcy back taxes For tax year 2013 Bill and Terry Willow are filing a joint return on Form 1040. Bankruptcy back taxes Their adjusted gross income on line 38 is $325,500. Bankruptcy back taxes Their Schedule A itemized deductions are as follows: Taxes paid—line 9 $17,900 Interest paid—lines 10, 11, 12, and 13 45,000 Investment interest expense—line 14 41,000 Gifts to charity—line 19 21,000 Job expenses—line 27 17,240 Total $142,140 The Willows’ investment interest expense deduction ($41,000 from Schedule A (Form 1040), line 14) is not subject to the overall limit on itemized deductions. Bankruptcy back taxes The Willows use the Itemized Deductions Worksheet in the Schedule A (Form 1040) instructions to figure their overall limit. Bankruptcy back taxes Of their $142,140 total itemized deductions, the Willows can deduct only $141,375 ($142,140 - $765). Bankruptcy back taxes They enter $141,375 on Schedule A (Form 1040), line 29. Bankruptcy back taxes Prev  Up  Next   Home   More Online Publications
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The Bankruptcy Back Taxes

Bankruptcy back taxes 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. Bankruptcy back taxes Your move is closely related to the start of work. Bankruptcy back taxes You meet the distance test. Bankruptcy back taxes You meet the time test. Bankruptcy back taxes After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. Bankruptcy back taxes Retirees, survivors, and Armed Forces members. Bankruptcy back taxes   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. Bankruptcy back taxes These rules are discussed later in this publication. Bankruptcy back taxes 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. Bankruptcy back taxes Closely related in time. Bankruptcy back taxes   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. Bankruptcy back taxes 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. Bankruptcy back taxes    Figure A. Bankruptcy back taxes Illustration of Distance Test Please click here for the text description of the image. Bankruptcy back taxes 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. Bankruptcy back taxes Example. Bankruptcy back taxes Your family moved more than a year after you started work at a new location. Bankruptcy back taxes You delayed the move for 18 months to allow your child to complete high school. Bankruptcy back taxes You can deduct your moving expenses. Bankruptcy back taxes Closely related in place. Bankruptcy back taxes   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. Bankruptcy back taxes 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. Bankruptcy back taxes Home defined. Bankruptcy back taxes   Your home means your main home (residence). Bankruptcy back taxes It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. Bankruptcy back taxes It does not include other homes owned or kept up by you or members of your family. Bankruptcy back taxes It also does not include a seasonal home, such as a summer beach cottage. Bankruptcy back taxes Your former home means your home before you left for your new job location. Bankruptcy back taxes Your new home means your home within the area of your new job location. Bankruptcy back taxes Retirees or survivors. Bankruptcy back taxes   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. Bankruptcy back taxes You must have worked outside the United States or be a survivor of someone who did. Bankruptcy back taxes See Retirees or Survivors Who Move to the United States, later. Bankruptcy back taxes 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. Bankruptcy back taxes 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. Bankruptcy back taxes You can use Worksheet 1 to see if you meet this test. Bankruptcy back taxes Worksheet 1. Bankruptcy back taxes Distance Test   Note. Bankruptcy back taxes Members of the Armed Forces may not have to meet this test. Bankruptcy back taxes See Members of the Armed Forces. Bankruptcy back taxes     1. Bankruptcy back taxes Enter the number of miles from your old home to your new workplace 1. Bankruptcy back taxes miles 2. Bankruptcy back taxes Enter the number of miles from your old home to your old workplace 2. Bankruptcy back taxes miles 3. Bankruptcy back taxes Subtract line 2 from line 1. Bankruptcy back taxes If zero or less, enter -0- 3. Bankruptcy back taxes miles 4. Bankruptcy back taxes Is line 3 at least 50 miles? □ Yes. Bankruptcy back taxes You meet this test. Bankruptcy back taxes  □ No. Bankruptcy back taxes You do not meet this test. Bankruptcy back taxes You cannot deduct your moving expenses. Bankruptcy back taxes The distance between a job location and your home is the shortest of the more commonly traveled routes between them. Bankruptcy back taxes The distance test considers only the location of your former home. Bankruptcy back taxes It does not take into account the location of your new home. Bankruptcy back taxes See Figure A, earlier. Bankruptcy back taxes Example. Bankruptcy back taxes You moved to a new home less than 50 miles from your former home because you changed main job locations. Bankruptcy back taxes Your old main job location was 3 miles from your former home. Bankruptcy back taxes Your new main job location is 60 miles from that home. Bankruptcy back taxes 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. Bankruptcy back taxes First job or return to full-time work. Bankruptcy back taxes   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. Bankruptcy back taxes   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. Bankruptcy back taxes Armed Forces. Bankruptcy back taxes   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. Bankruptcy back taxes See Members of the Armed Forces, later. Bankruptcy back taxes Main job location. Bankruptcy back taxes   Your main job location is usually the place where you spend most of your working time. Bankruptcy back taxes This could be your office, plant, store, shop, or other location. Bankruptcy back taxes 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. Bankruptcy back taxes Union members. Bankruptcy back taxes   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. Bankruptcy back taxes More than one job. Bankruptcy back taxes   If you have more than one job at any time, your main job location depends on the facts in each case. Bankruptcy back taxes 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. Bankruptcy back taxes    Table 1. Bankruptcy back taxes Satisfying the Time Test for Employees and Self-Employed Persons IF you are. Bankruptcy back taxes . Bankruptcy back taxes . Bankruptcy back taxes THEN you satisfy the time test by meeting the. Bankruptcy back taxes . Bankruptcy back taxes . Bankruptcy back taxes an employee 39-week test for employees. Bankruptcy back taxes self-employed 78-week test for self-employed persons. Bankruptcy back taxes 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. Bankruptcy back taxes Your principal place of work  determines which test applies. Bankruptcy back taxes both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. Bankruptcy back taxes Time Test To deduct your moving expenses, you also must meet one of the following two time tests. Bankruptcy back taxes The time test for employees. Bankruptcy back taxes The time test for self-employed persons. Bankruptcy back taxes Both of these tests are explained below. Bankruptcy back taxes See Table 1, below, for a summary of these tests. Bankruptcy back taxes You can deduct your moving expenses before you meet either of the time tests. Bankruptcy back taxes See Time Test Not Yet Met, later. Bankruptcy back taxes 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). Bankruptcy back taxes Full-time employment depends on what is usual for your type of work in your area. Bankruptcy back taxes For purposes of this test, the following four rules apply. Bankruptcy back taxes You count only your full-time work as an employee, not any work you do as a self-employed person. Bankruptcy back taxes You do not have to work for the same employer for all 39 weeks. Bankruptcy back taxes You do not have to work 39 weeks in a row. Bankruptcy back taxes You must work full time within the same general commuting area for all 39 weeks. Bankruptcy back taxes Temporary absence from work. Bankruptcy back taxes   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. Bankruptcy back taxes 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. Bankruptcy back taxes Seasonal work. Bankruptcy back taxes   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. Bankruptcy back taxes 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. Bankruptcy back taxes    Figure B. Bankruptcy back taxes Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. Bankruptcy back taxes 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). Bankruptcy back taxes For purposes of the time test for self-employed persons, the following three rules apply. Bankruptcy back taxes You count any full-time work you do either as an employee or as a self-employed person. Bankruptcy back taxes You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. Bankruptcy back taxes You must work within the same general commuting area for all 78 weeks. Bankruptcy back taxes Example. Bankruptcy back taxes You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. Bankruptcy back taxes You pay moving expenses in 2013 and 2014 in connection with this move. Bankruptcy back taxes 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. Bankruptcy back taxes 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. Bankruptcy back taxes 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. Bankruptcy back taxes You have until December 1, 2015, to satisfy this requirement. Bankruptcy back taxes Self-employment. Bankruptcy back taxes   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. Bankruptcy back taxes You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. Bankruptcy back taxes Full-time work. Bankruptcy back taxes   You can count only those weeks during which you work full time as a week of work. Bankruptcy back taxes Whether you work full time during any week depends on what is usual for your type of work in your area. Bankruptcy back taxes For example, you are a self-employed dentist and maintain office hours 4 days a week. Bankruptcy back taxes 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. Bankruptcy back taxes Temporary absence from work. Bankruptcy back taxes   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. Bankruptcy back taxes Seasonal trade or business. Bankruptcy back taxes   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. Bankruptcy back taxes The off-season must be less than 6 months and you must work full time before and after the off-season. Bankruptcy back taxes Example. Bankruptcy back taxes You own and operate a motel at a beach resort. Bankruptcy back taxes The motel is closed for 5 months during the off-season. Bankruptcy back taxes You work full time as the operator of the motel before and after the off-season. Bankruptcy back taxes You are considered self-employed on a full-time basis during the weeks of the off-season. Bankruptcy back taxes   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. Bankruptcy back taxes Example. Bankruptcy back taxes 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. Bankruptcy back taxes He generally worked at the shop about 40 hours each week. Bankruptcy back taxes 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. Bankruptcy back taxes Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. Bankruptcy back taxes    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. Bankruptcy back taxes 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. Bankruptcy back taxes However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. Bankruptcy back taxes 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. Bankruptcy back taxes You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. Bankruptcy back taxes 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. Bankruptcy back taxes See When To Deduct Expenses later, for more details. Bankruptcy back taxes Failure to meet the time test. Bankruptcy back taxes    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. Bankruptcy back taxes Example. Bankruptcy back taxes You arrive in the general area of your new job location, as an employee, on September 15, 2013. Bankruptcy back taxes 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. Bankruptcy back taxes 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. Bankruptcy back taxes Exceptions to the Time Test You do not have to meet the time test if one of the following applies. Bankruptcy back taxes You are in the Armed Forces and you moved because of a permanent change of station. Bankruptcy back taxes See Members of the Armed Forces , later. Bankruptcy back taxes Your main job location was outside the United States and you moved to the United States because you retired. Bankruptcy back taxes See Retirees or Survivors Who Move to the United States, later. Bankruptcy back taxes You are the survivor of a person whose main job location at the time of death was outside the United States. Bankruptcy back taxes See Retirees or Survivors Who Move to the United States, later. Bankruptcy back taxes Your job at the new location ends because of death or disability. Bankruptcy back taxes You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. Bankruptcy back taxes 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. Bankruptcy back taxes 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. Bankruptcy back taxes However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. Bankruptcy back taxes 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. Bankruptcy back taxes United States defined. Bankruptcy back taxes   For this section of this publication, the term “United States” includes the possessions of the United States. Bankruptcy back taxes Retirees who were working abroad. Bankruptcy back taxes   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. Bankruptcy back taxes However, both your former main job location and your former home must have been outside the United States. Bankruptcy back taxes Permanently retired. Bankruptcy back taxes   You are considered permanently retired when you cease gainful full-time employment or self-employment. Bankruptcy back taxes 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. Bankruptcy back taxes 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. Bankruptcy back taxes Decedents. Bankruptcy back taxes   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. Bankruptcy back taxes The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. Bankruptcy back taxes   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. Bankruptcy back taxes For more information, see Publication 559, Survivors, Executors, and Administrators. Bankruptcy back taxes Survivors of decedents who were working abroad. Bankruptcy back taxes   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. Bankruptcy back taxes The move is to a home in the United States. Bankruptcy back taxes The move begins within 6 months after the decedent's death. Bankruptcy back taxes (When a move begins is described below. Bankruptcy back taxes ) The move is from the decedent's former home. Bankruptcy back taxes The decedent's former home was outside the United States. Bankruptcy back taxes The decedent's former home was also your home. Bankruptcy back taxes When a move begins. Bankruptcy back taxes   A move begins when one of the following events occurs. Bankruptcy back taxes 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. Bankruptcy back taxes Your household goods and personal effects are packed and on the way to your home in the United States. Bankruptcy back taxes You leave your former home to travel to your new home in the United States. Bankruptcy back taxes 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. Bankruptcy back taxes You cannot deduct any expenses for meals. Bankruptcy back taxes Reasonable expenses. Bankruptcy back taxes   You can deduct only those expenses that are reasonable for the circumstances of your move. Bankruptcy back taxes 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. Bankruptcy back taxes 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. Bankruptcy back taxes Example. Bankruptcy back taxes Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. Bankruptcy back taxes On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. Bankruptcy back taxes 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. Bankruptcy back taxes Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. Bankruptcy back taxes Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. Bankruptcy back taxes Travel by car. Bankruptcy back taxes   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. Bankruptcy back taxes 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. Bankruptcy back taxes You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. Bankruptcy back taxes Member of your household. Bankruptcy back taxes   You can deduct moving expenses you pay for yourself and members of your household. Bankruptcy back taxes A member of your household is anyone who has both your former and new home as his or her home. Bankruptcy back taxes It does not include a tenant or employee, unless that person is your dependent. Bankruptcy back taxes 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. Bankruptcy back taxes Your move may be from one U. Bankruptcy back taxes S. Bankruptcy back taxes location to another or from a foreign country to the United States. Bankruptcy back taxes Household goods and personal effects. Bankruptcy back taxes   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. Bankruptcy back taxes 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. Bankruptcy back taxes   If you use your own car to move your things, see Travel by car, earlier. Bankruptcy back taxes   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. Bankruptcy back taxes   You can deduct the cost of shipping your car and your household pets to your new home. Bankruptcy back taxes   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. Bankruptcy back taxes Your deduction is limited to the amount it would have cost to move them from your former home. Bankruptcy back taxes Example. Bankruptcy back taxes Paul Brown has been living and working in North Carolina for the last 4 years. Bankruptcy back taxes Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. Bankruptcy back taxes Paul got a job in Washington, DC. Bankruptcy back taxes 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. Bankruptcy back taxes It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. Bankruptcy back taxes He can deduct only $1,800 of the $3,000 he paid. Bankruptcy back taxes The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). Bankruptcy back taxes You cannot deduct the cost of moving furniture you buy on the way to your new home. Bankruptcy back taxes   Storage expenses. Bankruptcy back taxes   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. Bankruptcy back taxes Travel expenses. Bankruptcy back taxes   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. Bankruptcy back taxes This includes expenses for the day you arrive. Bankruptcy back taxes    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. Bankruptcy back taxes   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. Bankruptcy back taxes   The members of your household do not have to travel together or at the same time. Bankruptcy back taxes However, you can only deduct expenses for one trip per person. Bankruptcy back taxes If you use your own car, see Travel by car, earlier. Bankruptcy back taxes Example. Bankruptcy back taxes   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. Bankruptcy back taxes Josh drove the family car to Washington, DC, a trip of 1,100 miles. Bankruptcy back taxes His expenses were $264. Bankruptcy back taxes 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. Bankruptcy back taxes 00. Bankruptcy back taxes One week later, Robyn flew from Minneapolis to Washington, DC. Bankruptcy back taxes Her only expense was her $400 plane ticket. Bankruptcy back taxes The Blacks' deduction is $854. Bankruptcy back taxes 00 (Josh's $454. Bankruptcy back taxes 00 + Robyn's $400). Bankruptcy back taxes 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. Bankruptcy back taxes You must meet the requirements under Who Can Deduct Moving Expenses , earlier. Bankruptcy back taxes Deductible expenses. Bankruptcy back taxes   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. Bankruptcy back taxes The cost of moving household goods and personal effects from your former home to your new home. Bankruptcy back taxes The cost of traveling (including lodging) from your former home to your new home. Bankruptcy back taxes The cost of moving household goods and personal effects to and from storage. Bankruptcy back taxes The cost of storing household goods and personal effects while you are at the new job location. Bankruptcy back taxes The first two items were explained earlier under Moves to Locations in the United States . Bankruptcy back taxes The last two items are discussed, later. Bankruptcy back taxes Moving goods and effects to and from storage. Bankruptcy back taxes   You can deduct the reasonable expenses of moving your personal effects to and from storage. Bankruptcy back taxes Storage expenses. Bankruptcy back taxes   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. Bankruptcy back taxes Moving expenses allocable to excluded foreign income. Bankruptcy back taxes   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. Bankruptcy back taxes You may also be able to claim a foreign housing exclusion or deduction. Bankruptcy back taxes 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. Bankruptcy back taxes    Publication 54, Tax Guide for U. Bankruptcy back taxes S. Bankruptcy back taxes Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. Bankruptcy back taxes You can get the publication from most U. Bankruptcy back taxes S. Bankruptcy back taxes embassies and consulates, or see How To Get Tax Help at the end of this publication. Bankruptcy back taxes Nondeductible Expenses You cannot deduct the following items as moving expenses. Bankruptcy back taxes Any part of the purchase price of your new home. Bankruptcy back taxes Car tags. Bankruptcy back taxes Driver's license. Bankruptcy back taxes Expenses of buying or selling a home (including closing costs, mortgage fees, and points). Bankruptcy back taxes Expenses of entering into or breaking a lease. Bankruptcy back taxes Home improvements to help sell your home. Bankruptcy back taxes Loss on the sale of your home. Bankruptcy back taxes Losses from disposing of memberships in clubs. Bankruptcy back taxes Mortgage penalties. Bankruptcy back taxes Pre-move househunting expenses. Bankruptcy back taxes Real estate taxes. Bankruptcy back taxes Refitting of carpet and draperies. Bankruptcy back taxes Return trips to your former residence. Bankruptcy back taxes Security deposits (including any given up due to the move). Bankruptcy back taxes Storage charges except those incurred in transit and for foreign moves. Bankruptcy back taxes No double deduction. Bankruptcy back taxes   You cannot take a moving expense deduction and a business expense deduction for the same expenses. Bankruptcy back taxes You must decide if your expenses are deductible as moving expenses or as business expenses. Bankruptcy back taxes 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. Bankruptcy back taxes 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. Bankruptcy back taxes   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. Bankruptcy back taxes Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. Bankruptcy back taxes It covers reimbursements for any of your moving expenses discussed in this publication. Bankruptcy back taxes It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. Bankruptcy back taxes 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. Bankruptcy back taxes 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. Bankruptcy back taxes Your employer should tell you what method of reimbursement is used and what records are required. Bankruptcy back taxes Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Bankruptcy back taxes 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. Bankruptcy back taxes 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. Bankruptcy back taxes You must adequately account to your employer for these expenses within a reasonable period of time. Bankruptcy back taxes You must return any excess reimbursement or allowance within a reasonable period of time. Bankruptcy back taxes Adequate accounting. Bankruptcy back taxes   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. Bankruptcy back taxes Documentation includes receipts, canceled checks, and bills. Bankruptcy back taxes Reasonable period of time. Bankruptcy back taxes   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. Bankruptcy back taxes 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. Bankruptcy back taxes You receive an advance within 30 days of the time you have an expense. Bankruptcy back taxes You adequately account for your expenses within 60 days after they were paid or incurred. Bankruptcy back taxes You return any excess reimbursement within 120 days after the expense was paid or incurred. Bankruptcy back taxes 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. Bankruptcy back taxes Excess reimbursement. Bankruptcy back taxes   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. Bankruptcy back taxes Returning excess reimbursements. Bankruptcy back taxes   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. Bankruptcy back taxes Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. Bankruptcy back taxes 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. Bankruptcy back taxes You meet accountable plan rules. Bankruptcy back taxes   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. Bankruptcy back taxes Instead, your employer should include the reimbursements in box 12 of your Form W-2. Bankruptcy back taxes Example. Bankruptcy back taxes You lived in Boston and accepted a job in Atlanta. Bankruptcy back taxes 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. Bankruptcy back taxes Your employer will include the reimbursement on your Form W-2, box 12, with Code P. Bankruptcy back taxes 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). Bankruptcy back taxes You do not meet accountable plan rules. Bankruptcy back taxes   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. Bankruptcy back taxes   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. Bankruptcy back taxes The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). Bankruptcy back taxes Reimbursement of nondeductible expenses. Bankruptcy back taxes   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. Bankruptcy back taxes 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. Bankruptcy back taxes 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. Bankruptcy back taxes Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. Bankruptcy back taxes In addition, the following payments will be treated as paid under a nonaccountable plan. Bankruptcy back taxes Excess reimbursements you fail to return to your employer. Bankruptcy back taxes Reimbursements of nondeductible expenses. Bankruptcy back taxes See Reimbursement of nondeductible expenses, earlier. Bankruptcy back taxes 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. Bankruptcy back taxes This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. Bankruptcy back taxes If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. Bankruptcy back taxes Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. Bankruptcy back taxes Your employer will report the total in box 1 of your Form W-2. Bankruptcy back taxes Example. Bankruptcy back taxes 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. Bankruptcy back taxes 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. Bankruptcy back taxes 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. Bankruptcy back taxes These payments are made to persons displaced from their homes, businesses, or farms by federal projects. Bankruptcy back taxes 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. Bankruptcy back taxes See Reimbursements included in income, later. Bankruptcy back taxes Reimbursements excluded from income. Bankruptcy back taxes   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. Bankruptcy back taxes These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. Bankruptcy back taxes Your employer should report these reimbursements on your Form W-2, box 12, with Code P. Bankruptcy back taxes    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). Bankruptcy back taxes Expenses deducted in earlier year. Bankruptcy back taxes   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. Bankruptcy back taxes Your employer should show the amount of your reimbursement in box 12 of your Form W-2. Bankruptcy back taxes Reimbursements included in income. Bankruptcy back taxes   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. Bankruptcy back taxes See Nonaccountable Plans under Types of Reimbursement Plans, earlier. Bankruptcy back taxes Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. Bankruptcy back taxes This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. Bankruptcy back taxes It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. Bankruptcy back taxes Reimbursement for deductible and nondeductible expenses. Bankruptcy back taxes    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. Bankruptcy back taxes Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. Bankruptcy back taxes Amount of income tax withheld. Bankruptcy back taxes   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. Bankruptcy back taxes 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. Bankruptcy back taxes   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. Bankruptcy back taxes The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. Bankruptcy back taxes Estimated tax. Bankruptcy back taxes    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. Bankruptcy back taxes For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. Bankruptcy back taxes 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. Bankruptcy back taxes For a quick overview, see Table 2, later. Bankruptcy back taxes Form 3903 Use Form 3903 to figure your moving expense deduction. Bankruptcy back taxes Use a separate Form 3903 for each move for which you are deducting expenses. Bankruptcy back taxes Do not file Form 3903 if all of the following apply. Bankruptcy back taxes You moved to a location outside the United States in an earlier year. Bankruptcy back taxes You are claiming only storage fees while you were away from the United States. Bankruptcy back taxes Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. Bankruptcy back taxes 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. Bankruptcy back taxes 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. Bankruptcy back taxes Completing Form 3903. Bankruptcy back taxes   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. Bankruptcy back taxes 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). Bankruptcy back taxes Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. Bankruptcy back taxes This excluded amount should be identified on Form W-2, box 12, with code P. Bankruptcy back taxes Expenses greater than reimbursement. Bankruptcy back taxes   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. Bankruptcy back taxes This is your moving expense deduction. Bankruptcy back taxes Expenses equal to or less than reimbursement. Bankruptcy back taxes    If line 3 is equal to or less than line 4, you have no moving expense deduction. Bankruptcy back taxes Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. Bankruptcy back taxes Table 2. Bankruptcy back taxes Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. Bankruptcy back taxes . Bankruptcy back taxes . Bankruptcy back taxes AND you have. Bankruptcy back taxes . Bankruptcy back taxes . Bankruptcy back taxes THEN. Bankruptcy back taxes . Bankruptcy back taxes . Bankruptcy back taxes 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. Bankruptcy back taxes your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. Bankruptcy back taxes 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. Bankruptcy back taxes your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. Bankruptcy back taxes no reimbursement moving expenses file Form 3903 showing all allowable  expenses. Bankruptcy back taxes * * See Deductible Moving Expenses, earlier, for allowable expenses. Bankruptcy back taxes    Where to deduct. Bankruptcy back taxes   Deduct your moving expenses on Form 1040, line 26. Bankruptcy back taxes The amount of moving expenses you can deduct is shown on Form 3903, line 5. Bankruptcy back taxes    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. Bankruptcy back taxes   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. Bankruptcy back taxes Expenses not reimbursed. Bankruptcy back taxes   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. Bankruptcy back taxes Example. Bankruptcy back taxes In December 2012, your employer transferred you to another city in the United States, where you still work. Bankruptcy back taxes You are single and were not reimbursed for your moving expenses. Bankruptcy back taxes In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. Bankruptcy back taxes In January 2013, you paid for travel to the new city. Bankruptcy back taxes You can deduct these additional expenses on your 2013 tax return. Bankruptcy back taxes Expenses reimbursed. Bankruptcy back taxes   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. Bankruptcy back taxes 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. Bankruptcy back taxes See Choosing when to deduct, next. Bankruptcy back taxes   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. Bankruptcy back taxes Choosing when to deduct. Bankruptcy back taxes   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. Bankruptcy back taxes How to make the choice. Bankruptcy back taxes   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. Bankruptcy back taxes    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. Bankruptcy back taxes Illustrated Example Tom and Peggy Smith are married and have two children. Bankruptcy back taxes They owned a home in Detroit where Tom worked. Bankruptcy back taxes On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. Bankruptcy back taxes Peggy flew to San Diego on March 1 to look for a new home. Bankruptcy back taxes She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. Bankruptcy back taxes The Smiths sold their Detroit home for $1,500 less than they paid for it. Bankruptcy back taxes They contracted to have their personal effects moved to San Diego on April 3. Bankruptcy back taxes The family drove to San Diego where they found that their new home was not finished. Bankruptcy back taxes They stayed in a nearby motel until the house was ready on May 1. Bankruptcy back taxes On April 10, Tom went to work in the San Diego plant where he still works. Bankruptcy back taxes 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. Bankruptcy back taxes ) 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. Bankruptcy back taxes His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. Bankruptcy back taxes 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. Bankruptcy back taxes 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. Bankruptcy back taxes His employer identified this amount with code P. Bankruptcy back taxes The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. Bankruptcy back taxes Tom must include this amount on Form 1040, line 7. Bankruptcy back taxes The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. Bankruptcy back taxes Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. Bankruptcy back taxes To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. Bankruptcy back taxes 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. Bankruptcy back taxes He also enters his deduction, $1,200, on Form 1040, line 26. Bankruptcy back taxes Nondeductible expenses. Bankruptcy back taxes   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. Bankruptcy back taxes Item 1 — pre-move househunting expenses of $524. Bankruptcy back taxes Item 2 — the $25,000 down payment on the San Diego home. Bankruptcy back taxes 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. Bankruptcy back taxes Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. Bankruptcy back taxes The commission is used to figure the gain or loss on the sale. Bankruptcy back taxes Item 4 — the $1,500 loss on the sale of the Detroit home. Bankruptcy back taxes Item 6 — the $320 expense for meals while driving to San Diego. Bankruptcy back taxes (However, the lodging and car expenses are deductible. Bankruptcy back taxes ) Item 7 — temporary living expenses of $3,730. Bankruptcy back taxes    This image is too large to be displayed in the current screen. Bankruptcy back taxes Please click the link to view the image. Bankruptcy back taxes 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. Bankruptcy back taxes You can deduct your unreimbursed moving expenses. Bankruptcy back taxes 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. Bankruptcy back taxes The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. Bankruptcy back taxes Spouse and dependents. Bankruptcy back taxes   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. Bankruptcy back taxes   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. Bankruptcy back taxes Services or reimbursements provided by government. Bankruptcy back taxes   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. Bankruptcy back taxes 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. Bankruptcy back taxes 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. Bankruptcy back taxes   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. Bankruptcy back taxes You can deduct the expenses that are more than your reimbursements. Bankruptcy back taxes See Deductible Moving Expenses, earlier. Bankruptcy back taxes How to complete Form 3903 for members of the Armed Forces. Bankruptcy back taxes    Take the following steps. Bankruptcy back taxes Complete lines 1 through 3 of the form, using your actual expenses. Bankruptcy back taxes Do not include any expenses for moving services provided by the government. Bankruptcy back taxes Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. Bankruptcy back taxes Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. Bankruptcy back taxes Do not include the value of moving or storage services provided by the government. Bankruptcy back taxes Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. Bankruptcy back taxes Complete line 5. Bankruptcy back taxes 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. Bankruptcy back taxes This is your moving expense deduction. Bankruptcy back taxes If line 3 is equal to or less than line 4, you do not have a moving expense deduction. Bankruptcy back taxes Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. Bankruptcy back taxes If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. Bankruptcy back taxes    Do not deduct any expenses for moving or storage services provided by the government. Bankruptcy back taxes How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Bankruptcy back taxes 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. Bankruptcy back taxes Free help with your tax return. Bankruptcy back taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. 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Bankruptcy back taxes 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. Bankruptcy back taxes Call to locate the nearest volunteer help site, 1-800-906-9887. Bankruptcy back taxes 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. Bankruptcy back taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Bankruptcy back taxes Most VITA and TCE sites offer free electronic filing. Bankruptcy back taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Bankruptcy back taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Bankruptcy back taxes Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Bankruptcy back taxes The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Bankruptcy back taxes 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. Bankruptcy back taxes 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. Bankruptcy back taxes Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Bankruptcy back taxes Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Bankruptcy back taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Bankruptcy back taxes 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). Bankruptcy back taxes You should receive your order within 10 business days. Bankruptcy back taxes Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Bankruptcy back taxes Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Bankruptcy back taxes Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Bankruptcy back taxes Call to ask tax questions, 1-800-829-1040. Bankruptcy back taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Bankruptcy back taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Bankruptcy back taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Bankruptcy back taxes gsa. Bankruptcy back taxes gov/fedrelay. Bankruptcy back taxes Walk-in. Bankruptcy back taxes You can find a selection of forms, publications and services — in-person, face-to-face. Bankruptcy back taxes Products. Bankruptcy back taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Bankruptcy back taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Bankruptcy back taxes Services. Bankruptcy back taxes You can walk in to your local TAC most business days for personal, face-to-face tax help. Bankruptcy back taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Bankruptcy back taxes 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. Bankruptcy back taxes No appointment is necessary—just walk in. Bankruptcy back taxes Before visiting, check www. Bankruptcy back taxes irs. Bankruptcy back taxes gov/localcontacts for hours of operation and services provided. Bankruptcy back taxes Mail. Bankruptcy back taxes You can send your order for forms, instructions, and publications to the address below. Bankruptcy back taxes You should receive a response within 10 business days after your request is received. Bankruptcy back taxes  Internal Revenue Service 1201 N. Bankruptcy back taxes Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Bankruptcy back taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Bankruptcy back taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Bankruptcy back taxes What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Bankruptcy back taxes 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. Bankruptcy back taxes You face (or your business is facing) an immediate threat of adverse action. Bankruptcy back taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Bankruptcy back taxes   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. Bankruptcy back taxes Here's why we can help: TAS is an independent organization within the IRS. Bankruptcy back taxes Our advocates know how to work with the IRS. Bankruptcy back taxes Our services are free and tailored to meet your needs. Bankruptcy back taxes We have offices in every state, the District of Columbia, and Puerto Rico. Bankruptcy back taxes 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. Bankruptcy back taxes irs. Bankruptcy back taxes gov/advocate, or call us toll-free at 1-877-777-4778. Bankruptcy back taxes How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Bankruptcy back taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Bankruptcy back taxes irs. Bankruptcy back taxes gov/sams. Bankruptcy back taxes Low Income Taxpayer Clinics. Bankruptcy back taxes   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. Bankruptcy back taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Bankruptcy back taxes Visit www. Bankruptcy back taxes TaxpayerAdvocate. Bankruptcy back taxes irs. Bankruptcy back taxes gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Bankruptcy back taxes Prev  Up  Next   Home   More Online Publications