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File 2010 taxes online free 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. File 2010 taxes online free Your move is closely related to the start of work. File 2010 taxes online free You meet the distance test. File 2010 taxes online free You meet the time test. File 2010 taxes online free After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. File 2010 taxes online free Retirees, survivors, and Armed Forces members. File 2010 taxes online free   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. File 2010 taxes online free These rules are discussed later in this publication. File 2010 taxes online free 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. File 2010 taxes online free Closely related in time. File 2010 taxes online free   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. File 2010 taxes online free 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. File 2010 taxes online free    Figure A. File 2010 taxes online free Illustration of Distance Test Please click here for the text description of the image. File 2010 taxes online free 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. File 2010 taxes online free Example. File 2010 taxes online free Your family moved more than a year after you started work at a new location. File 2010 taxes online free You delayed the move for 18 months to allow your child to complete high school. File 2010 taxes online free You can deduct your moving expenses. File 2010 taxes online free Closely related in place. File 2010 taxes online free   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. File 2010 taxes online free 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. File 2010 taxes online free Home defined. File 2010 taxes online free   Your home means your main home (residence). File 2010 taxes online free It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. File 2010 taxes online free It does not include other homes owned or kept up by you or members of your family. File 2010 taxes online free It also does not include a seasonal home, such as a summer beach cottage. File 2010 taxes online free Your former home means your home before you left for your new job location. File 2010 taxes online free Your new home means your home within the area of your new job location. File 2010 taxes online free Retirees or survivors. File 2010 taxes online free   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. File 2010 taxes online free You must have worked outside the United States or be a survivor of someone who did. File 2010 taxes online free See Retirees or Survivors Who Move to the United States, later. File 2010 taxes online free 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. File 2010 taxes online free 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. File 2010 taxes online free You can use Worksheet 1 to see if you meet this test. File 2010 taxes online free Worksheet 1. File 2010 taxes online free Distance Test   Note. File 2010 taxes online free Members of the Armed Forces may not have to meet this test. File 2010 taxes online free See Members of the Armed Forces. File 2010 taxes online free     1. File 2010 taxes online free Enter the number of miles from your old home to your new workplace 1. File 2010 taxes online free miles 2. File 2010 taxes online free Enter the number of miles from your old home to your old workplace 2. File 2010 taxes online free miles 3. File 2010 taxes online free Subtract line 2 from line 1. File 2010 taxes online free If zero or less, enter -0- 3. File 2010 taxes online free miles 4. File 2010 taxes online free Is line 3 at least 50 miles? □ Yes. File 2010 taxes online free You meet this test. File 2010 taxes online free  □ No. File 2010 taxes online free You do not meet this test. File 2010 taxes online free You cannot deduct your moving expenses. File 2010 taxes online free The distance between a job location and your home is the shortest of the more commonly traveled routes between them. File 2010 taxes online free The distance test considers only the location of your former home. File 2010 taxes online free It does not take into account the location of your new home. File 2010 taxes online free See Figure A, earlier. File 2010 taxes online free Example. File 2010 taxes online free You moved to a new home less than 50 miles from your former home because you changed main job locations. File 2010 taxes online free Your old main job location was 3 miles from your former home. File 2010 taxes online free Your new main job location is 60 miles from that home. File 2010 taxes online free 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. File 2010 taxes online free First job or return to full-time work. File 2010 taxes online free   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. File 2010 taxes online free   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. File 2010 taxes online free Armed Forces. File 2010 taxes online free   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. File 2010 taxes online free See Members of the Armed Forces, later. File 2010 taxes online free Main job location. File 2010 taxes online free   Your main job location is usually the place where you spend most of your working time. File 2010 taxes online free This could be your office, plant, store, shop, or other location. File 2010 taxes online free 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. File 2010 taxes online free Union members. File 2010 taxes online free   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. File 2010 taxes online free More than one job. File 2010 taxes online free   If you have more than one job at any time, your main job location depends on the facts in each case. File 2010 taxes online free 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. File 2010 taxes online free    Table 1. File 2010 taxes online free Satisfying the Time Test for Employees and Self-Employed Persons IF you are. File 2010 taxes online free . File 2010 taxes online free . File 2010 taxes online free THEN you satisfy the time test by meeting the. File 2010 taxes online free . File 2010 taxes online free . File 2010 taxes online free an employee 39-week test for employees. File 2010 taxes online free self-employed 78-week test for self-employed persons. File 2010 taxes online free 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. File 2010 taxes online free Your principal place of work  determines which test applies. File 2010 taxes online free both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. File 2010 taxes online free Time Test To deduct your moving expenses, you also must meet one of the following two time tests. File 2010 taxes online free The time test for employees. File 2010 taxes online free The time test for self-employed persons. File 2010 taxes online free Both of these tests are explained below. File 2010 taxes online free See Table 1, below, for a summary of these tests. File 2010 taxes online free You can deduct your moving expenses before you meet either of the time tests. File 2010 taxes online free See Time Test Not Yet Met, later. File 2010 taxes online free 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). File 2010 taxes online free Full-time employment depends on what is usual for your type of work in your area. File 2010 taxes online free For purposes of this test, the following four rules apply. File 2010 taxes online free You count only your full-time work as an employee, not any work you do as a self-employed person. File 2010 taxes online free You do not have to work for the same employer for all 39 weeks. File 2010 taxes online free You do not have to work 39 weeks in a row. File 2010 taxes online free You must work full time within the same general commuting area for all 39 weeks. File 2010 taxes online free Temporary absence from work. File 2010 taxes online free   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. File 2010 taxes online free 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. File 2010 taxes online free Seasonal work. File 2010 taxes online free   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. File 2010 taxes online free 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. File 2010 taxes online free    Figure B. File 2010 taxes online free Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. File 2010 taxes online free 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). File 2010 taxes online free For purposes of the time test for self-employed persons, the following three rules apply. File 2010 taxes online free You count any full-time work you do either as an employee or as a self-employed person. File 2010 taxes online free You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. File 2010 taxes online free You must work within the same general commuting area for all 78 weeks. File 2010 taxes online free Example. File 2010 taxes online free You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. File 2010 taxes online free You pay moving expenses in 2013 and 2014 in connection with this move. File 2010 taxes online free 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. File 2010 taxes online free 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. File 2010 taxes online free 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. File 2010 taxes online free You have until December 1, 2015, to satisfy this requirement. File 2010 taxes online free Self-employment. File 2010 taxes online free   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. File 2010 taxes online free You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. File 2010 taxes online free Full-time work. File 2010 taxes online free   You can count only those weeks during which you work full time as a week of work. File 2010 taxes online free Whether you work full time during any week depends on what is usual for your type of work in your area. File 2010 taxes online free For example, you are a self-employed dentist and maintain office hours 4 days a week. File 2010 taxes online free 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. File 2010 taxes online free Temporary absence from work. File 2010 taxes online free   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. File 2010 taxes online free Seasonal trade or business. File 2010 taxes online free   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. File 2010 taxes online free The off-season must be less than 6 months and you must work full time before and after the off-season. File 2010 taxes online free Example. File 2010 taxes online free You own and operate a motel at a beach resort. File 2010 taxes online free The motel is closed for 5 months during the off-season. File 2010 taxes online free You work full time as the operator of the motel before and after the off-season. File 2010 taxes online free You are considered self-employed on a full-time basis during the weeks of the off-season. File 2010 taxes online free   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. File 2010 taxes online free Example. File 2010 taxes online free 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. File 2010 taxes online free He generally worked at the shop about 40 hours each week. File 2010 taxes online free 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. File 2010 taxes online free Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. File 2010 taxes online free    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. File 2010 taxes online free 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. File 2010 taxes online free However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. File 2010 taxes online free 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. File 2010 taxes online free You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. File 2010 taxes online free 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. File 2010 taxes online free See When To Deduct Expenses later, for more details. File 2010 taxes online free Failure to meet the time test. File 2010 taxes online free    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. File 2010 taxes online free Example. File 2010 taxes online free You arrive in the general area of your new job location, as an employee, on September 15, 2013. File 2010 taxes online free 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. File 2010 taxes online free 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. File 2010 taxes online free Exceptions to the Time Test You do not have to meet the time test if one of the following applies. File 2010 taxes online free You are in the Armed Forces and you moved because of a permanent change of station. File 2010 taxes online free See Members of the Armed Forces , later. File 2010 taxes online free Your main job location was outside the United States and you moved to the United States because you retired. File 2010 taxes online free See Retirees or Survivors Who Move to the United States, later. File 2010 taxes online free You are the survivor of a person whose main job location at the time of death was outside the United States. File 2010 taxes online free See Retirees or Survivors Who Move to the United States, later. File 2010 taxes online free Your job at the new location ends because of death or disability. File 2010 taxes online free You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. File 2010 taxes online free 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. File 2010 taxes online free 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. File 2010 taxes online free However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. File 2010 taxes online free 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. File 2010 taxes online free United States defined. File 2010 taxes online free   For this section of this publication, the term “United States” includes the possessions of the United States. File 2010 taxes online free Retirees who were working abroad. File 2010 taxes online free   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. File 2010 taxes online free However, both your former main job location and your former home must have been outside the United States. File 2010 taxes online free Permanently retired. File 2010 taxes online free   You are considered permanently retired when you cease gainful full-time employment or self-employment. File 2010 taxes online free 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. File 2010 taxes online free 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. File 2010 taxes online free Decedents. File 2010 taxes online free   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. File 2010 taxes online free The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. File 2010 taxes online free   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. File 2010 taxes online free For more information, see Publication 559, Survivors, Executors, and Administrators. File 2010 taxes online free Survivors of decedents who were working abroad. File 2010 taxes online free   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. File 2010 taxes online free The move is to a home in the United States. File 2010 taxes online free The move begins within 6 months after the decedent's death. File 2010 taxes online free (When a move begins is described below. File 2010 taxes online free ) The move is from the decedent's former home. File 2010 taxes online free The decedent's former home was outside the United States. File 2010 taxes online free The decedent's former home was also your home. File 2010 taxes online free When a move begins. File 2010 taxes online free   A move begins when one of the following events occurs. File 2010 taxes online free 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. File 2010 taxes online free Your household goods and personal effects are packed and on the way to your home in the United States. File 2010 taxes online free You leave your former home to travel to your new home in the United States. File 2010 taxes online free 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. File 2010 taxes online free You cannot deduct any expenses for meals. File 2010 taxes online free Reasonable expenses. File 2010 taxes online free   You can deduct only those expenses that are reasonable for the circumstances of your move. File 2010 taxes online free 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. File 2010 taxes online free 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. File 2010 taxes online free Example. File 2010 taxes online free Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. File 2010 taxes online free On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. File 2010 taxes online free 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. File 2010 taxes online free Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. File 2010 taxes online free Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. File 2010 taxes online free Travel by car. File 2010 taxes online free   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. File 2010 taxes online free 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. File 2010 taxes online free You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. File 2010 taxes online free Member of your household. File 2010 taxes online free   You can deduct moving expenses you pay for yourself and members of your household. File 2010 taxes online free A member of your household is anyone who has both your former and new home as his or her home. File 2010 taxes online free It does not include a tenant or employee, unless that person is your dependent. File 2010 taxes online free 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. File 2010 taxes online free Your move may be from one U. File 2010 taxes online free S. File 2010 taxes online free location to another or from a foreign country to the United States. File 2010 taxes online free Household goods and personal effects. File 2010 taxes online free   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. File 2010 taxes online free 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. File 2010 taxes online free   If you use your own car to move your things, see Travel by car, earlier. File 2010 taxes online free   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. File 2010 taxes online free   You can deduct the cost of shipping your car and your household pets to your new home. File 2010 taxes online free   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. File 2010 taxes online free Your deduction is limited to the amount it would have cost to move them from your former home. File 2010 taxes online free Example. File 2010 taxes online free Paul Brown has been living and working in North Carolina for the last 4 years. File 2010 taxes online free Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. File 2010 taxes online free Paul got a job in Washington, DC. File 2010 taxes online free 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. File 2010 taxes online free It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. File 2010 taxes online free He can deduct only $1,800 of the $3,000 he paid. File 2010 taxes online free The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). File 2010 taxes online free You cannot deduct the cost of moving furniture you buy on the way to your new home. File 2010 taxes online free   Storage expenses. File 2010 taxes online free   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. File 2010 taxes online free Travel expenses. File 2010 taxes online free   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. File 2010 taxes online free This includes expenses for the day you arrive. File 2010 taxes online free    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. File 2010 taxes online free   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. File 2010 taxes online free   The members of your household do not have to travel together or at the same time. File 2010 taxes online free However, you can only deduct expenses for one trip per person. File 2010 taxes online free If you use your own car, see Travel by car, earlier. File 2010 taxes online free Example. File 2010 taxes online free   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. File 2010 taxes online free Josh drove the family car to Washington, DC, a trip of 1,100 miles. File 2010 taxes online free His expenses were $264. File 2010 taxes online free 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. File 2010 taxes online free 00. File 2010 taxes online free One week later, Robyn flew from Minneapolis to Washington, DC. File 2010 taxes online free Her only expense was her $400 plane ticket. File 2010 taxes online free The Blacks' deduction is $854. File 2010 taxes online free 00 (Josh's $454. File 2010 taxes online free 00 + Robyn's $400). File 2010 taxes online free 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. File 2010 taxes online free You must meet the requirements under Who Can Deduct Moving Expenses , earlier. File 2010 taxes online free Deductible expenses. File 2010 taxes online free   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. File 2010 taxes online free The cost of moving household goods and personal effects from your former home to your new home. File 2010 taxes online free The cost of traveling (including lodging) from your former home to your new home. File 2010 taxes online free The cost of moving household goods and personal effects to and from storage. File 2010 taxes online free The cost of storing household goods and personal effects while you are at the new job location. File 2010 taxes online free The first two items were explained earlier under Moves to Locations in the United States . File 2010 taxes online free The last two items are discussed, later. File 2010 taxes online free Moving goods and effects to and from storage. File 2010 taxes online free   You can deduct the reasonable expenses of moving your personal effects to and from storage. File 2010 taxes online free Storage expenses. File 2010 taxes online free   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. File 2010 taxes online free Moving expenses allocable to excluded foreign income. File 2010 taxes online free   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. File 2010 taxes online free You may also be able to claim a foreign housing exclusion or deduction. File 2010 taxes online free 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. File 2010 taxes online free    Publication 54, Tax Guide for U. File 2010 taxes online free S. File 2010 taxes online free Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. File 2010 taxes online free You can get the publication from most U. File 2010 taxes online free S. File 2010 taxes online free embassies and consulates, or see How To Get Tax Help at the end of this publication. File 2010 taxes online free Nondeductible Expenses You cannot deduct the following items as moving expenses. File 2010 taxes online free Any part of the purchase price of your new home. File 2010 taxes online free Car tags. File 2010 taxes online free Driver's license. File 2010 taxes online free Expenses of buying or selling a home (including closing costs, mortgage fees, and points). File 2010 taxes online free Expenses of entering into or breaking a lease. File 2010 taxes online free Home improvements to help sell your home. File 2010 taxes online free Loss on the sale of your home. File 2010 taxes online free Losses from disposing of memberships in clubs. File 2010 taxes online free Mortgage penalties. File 2010 taxes online free Pre-move househunting expenses. File 2010 taxes online free Real estate taxes. File 2010 taxes online free Refitting of carpet and draperies. File 2010 taxes online free Return trips to your former residence. File 2010 taxes online free Security deposits (including any given up due to the move). File 2010 taxes online free Storage charges except those incurred in transit and for foreign moves. File 2010 taxes online free No double deduction. File 2010 taxes online free   You cannot take a moving expense deduction and a business expense deduction for the same expenses. File 2010 taxes online free You must decide if your expenses are deductible as moving expenses or as business expenses. File 2010 taxes online free 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. File 2010 taxes online free 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. File 2010 taxes online free   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. File 2010 taxes online free Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. File 2010 taxes online free It covers reimbursements for any of your moving expenses discussed in this publication. File 2010 taxes online free It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. File 2010 taxes online free 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. File 2010 taxes online free 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. File 2010 taxes online free Your employer should tell you what method of reimbursement is used and what records are required. File 2010 taxes online free Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. File 2010 taxes online free 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. File 2010 taxes online free 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. File 2010 taxes online free You must adequately account to your employer for these expenses within a reasonable period of time. File 2010 taxes online free You must return any excess reimbursement or allowance within a reasonable period of time. File 2010 taxes online free Adequate accounting. File 2010 taxes online free   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. File 2010 taxes online free Documentation includes receipts, canceled checks, and bills. File 2010 taxes online free Reasonable period of time. File 2010 taxes online free   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. File 2010 taxes online free 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. File 2010 taxes online free You receive an advance within 30 days of the time you have an expense. File 2010 taxes online free You adequately account for your expenses within 60 days after they were paid or incurred. File 2010 taxes online free You return any excess reimbursement within 120 days after the expense was paid or incurred. File 2010 taxes online free 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. File 2010 taxes online free Excess reimbursement. File 2010 taxes online free   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. File 2010 taxes online free Returning excess reimbursements. File 2010 taxes online free   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. File 2010 taxes online free Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. File 2010 taxes online free 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. File 2010 taxes online free You meet accountable plan rules. File 2010 taxes online free   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. File 2010 taxes online free Instead, your employer should include the reimbursements in box 12 of your Form W-2. File 2010 taxes online free Example. File 2010 taxes online free You lived in Boston and accepted a job in Atlanta. File 2010 taxes online free 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. File 2010 taxes online free Your employer will include the reimbursement on your Form W-2, box 12, with Code P. File 2010 taxes online free 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). File 2010 taxes online free You do not meet accountable plan rules. File 2010 taxes online free   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. File 2010 taxes online free   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. File 2010 taxes online free The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). File 2010 taxes online free Reimbursement of nondeductible expenses. File 2010 taxes online free   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. File 2010 taxes online free 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. File 2010 taxes online free 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. File 2010 taxes online free Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. File 2010 taxes online free In addition, the following payments will be treated as paid under a nonaccountable plan. File 2010 taxes online free Excess reimbursements you fail to return to your employer. File 2010 taxes online free Reimbursements of nondeductible expenses. File 2010 taxes online free See Reimbursement of nondeductible expenses, earlier. File 2010 taxes online free 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. File 2010 taxes online free This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. File 2010 taxes online free If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. File 2010 taxes online free Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. File 2010 taxes online free Your employer will report the total in box 1 of your Form W-2. File 2010 taxes online free Example. File 2010 taxes online free 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. File 2010 taxes online free 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. File 2010 taxes online free 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. File 2010 taxes online free These payments are made to persons displaced from their homes, businesses, or farms by federal projects. File 2010 taxes online free 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. File 2010 taxes online free See Reimbursements included in income, later. File 2010 taxes online free Reimbursements excluded from income. File 2010 taxes online free   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. File 2010 taxes online free These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. File 2010 taxes online free Your employer should report these reimbursements on your Form W-2, box 12, with Code P. File 2010 taxes online free    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). File 2010 taxes online free Expenses deducted in earlier year. File 2010 taxes online free   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. File 2010 taxes online free Your employer should show the amount of your reimbursement in box 12 of your Form W-2. File 2010 taxes online free Reimbursements included in income. File 2010 taxes online free   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. File 2010 taxes online free See Nonaccountable Plans under Types of Reimbursement Plans, earlier. File 2010 taxes online free Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. File 2010 taxes online free This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. File 2010 taxes online free It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. File 2010 taxes online free Reimbursement for deductible and nondeductible expenses. File 2010 taxes online free    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. File 2010 taxes online free Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. File 2010 taxes online free Amount of income tax withheld. File 2010 taxes online free   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. File 2010 taxes online free 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. File 2010 taxes online free   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. File 2010 taxes online free The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. File 2010 taxes online free Estimated tax. File 2010 taxes online free    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. File 2010 taxes online free For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. File 2010 taxes online free 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. File 2010 taxes online free For a quick overview, see Table 2, later. File 2010 taxes online free Form 3903 Use Form 3903 to figure your moving expense deduction. File 2010 taxes online free Use a separate Form 3903 for each move for which you are deducting expenses. File 2010 taxes online free Do not file Form 3903 if all of the following apply. File 2010 taxes online free You moved to a location outside the United States in an earlier year. File 2010 taxes online free You are claiming only storage fees while you were away from the United States. File 2010 taxes online free Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. File 2010 taxes online free 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. File 2010 taxes online free 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. File 2010 taxes online free Completing Form 3903. File 2010 taxes online free   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. File 2010 taxes online free 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). File 2010 taxes online free Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. File 2010 taxes online free This excluded amount should be identified on Form W-2, box 12, with code P. File 2010 taxes online free Expenses greater than reimbursement. File 2010 taxes online free   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. File 2010 taxes online free This is your moving expense deduction. File 2010 taxes online free Expenses equal to or less than reimbursement. File 2010 taxes online free    If line 3 is equal to or less than line 4, you have no moving expense deduction. File 2010 taxes online free Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. File 2010 taxes online free Table 2. File 2010 taxes online free Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. File 2010 taxes online free . File 2010 taxes online free . File 2010 taxes online free AND you have. File 2010 taxes online free . File 2010 taxes online free . File 2010 taxes online free THEN. File 2010 taxes online free . File 2010 taxes online free . File 2010 taxes online free 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. File 2010 taxes online free your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. File 2010 taxes online free 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. File 2010 taxes online free your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. File 2010 taxes online free no reimbursement moving expenses file Form 3903 showing all allowable  expenses. File 2010 taxes online free * * See Deductible Moving Expenses, earlier, for allowable expenses. File 2010 taxes online free    Where to deduct. File 2010 taxes online free   Deduct your moving expenses on Form 1040, line 26. File 2010 taxes online free The amount of moving expenses you can deduct is shown on Form 3903, line 5. File 2010 taxes online free    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. File 2010 taxes online free   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. File 2010 taxes online free Expenses not reimbursed. File 2010 taxes online free   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. File 2010 taxes online free Example. File 2010 taxes online free In December 2012, your employer transferred you to another city in the United States, where you still work. File 2010 taxes online free You are single and were not reimbursed for your moving expenses. File 2010 taxes online free In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. File 2010 taxes online free In January 2013, you paid for travel to the new city. File 2010 taxes online free You can deduct these additional expenses on your 2013 tax return. File 2010 taxes online free Expenses reimbursed. File 2010 taxes online free   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. File 2010 taxes online free 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. File 2010 taxes online free See Choosing when to deduct, next. File 2010 taxes online free   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. File 2010 taxes online free Choosing when to deduct. File 2010 taxes online free   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. File 2010 taxes online free How to make the choice. File 2010 taxes online free   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. File 2010 taxes online free    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. File 2010 taxes online free Illustrated Example Tom and Peggy Smith are married and have two children. File 2010 taxes online free They owned a home in Detroit where Tom worked. File 2010 taxes online free On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. File 2010 taxes online free Peggy flew to San Diego on March 1 to look for a new home. File 2010 taxes online free She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. File 2010 taxes online free The Smiths sold their Detroit home for $1,500 less than they paid for it. File 2010 taxes online free They contracted to have their personal effects moved to San Diego on April 3. File 2010 taxes online free The family drove to San Diego where they found that their new home was not finished. File 2010 taxes online free They stayed in a nearby motel until the house was ready on May 1. File 2010 taxes online free On April 10, Tom went to work in the San Diego plant where he still works. File 2010 taxes online free 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. File 2010 taxes online free ) 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. File 2010 taxes online free His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. File 2010 taxes online free 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. File 2010 taxes online free 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. File 2010 taxes online free His employer identified this amount with code P. File 2010 taxes online free The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. File 2010 taxes online free Tom must include this amount on Form 1040, line 7. File 2010 taxes online free The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. File 2010 taxes online free Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. File 2010 taxes online free To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. File 2010 taxes online free 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. File 2010 taxes online free He also enters his deduction, $1,200, on Form 1040, line 26. File 2010 taxes online free Nondeductible expenses. File 2010 taxes online free   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. File 2010 taxes online free Item 1 — pre-move househunting expenses of $524. File 2010 taxes online free Item 2 — the $25,000 down payment on the San Diego home. File 2010 taxes online free 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. File 2010 taxes online free Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. File 2010 taxes online free The commission is used to figure the gain or loss on the sale. File 2010 taxes online free Item 4 — the $1,500 loss on the sale of the Detroit home. File 2010 taxes online free Item 6 — the $320 expense for meals while driving to San Diego. File 2010 taxes online free (However, the lodging and car expenses are deductible. File 2010 taxes online free ) Item 7 — temporary living expenses of $3,730. File 2010 taxes online free    This image is too large to be displayed in the current screen. File 2010 taxes online free Please click the link to view the image. File 2010 taxes online free 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. File 2010 taxes online free You can deduct your unreimbursed moving expenses. File 2010 taxes online free 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. File 2010 taxes online free The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. File 2010 taxes online free Spouse and dependents. File 2010 taxes online free   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. File 2010 taxes online free   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. File 2010 taxes online free Services or reimbursements provided by government. File 2010 taxes online free   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. File 2010 taxes online free 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. File 2010 taxes online free 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. File 2010 taxes online free   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. File 2010 taxes online free You can deduct the expenses that are more than your reimbursements. File 2010 taxes online free See Deductible Moving Expenses, earlier. File 2010 taxes online free How to complete Form 3903 for members of the Armed Forces. File 2010 taxes online free    Take the following steps. File 2010 taxes online free Complete lines 1 through 3 of the form, using your actual expenses. File 2010 taxes online free Do not include any expenses for moving services provided by the government. File 2010 taxes online free Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. File 2010 taxes online free Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. File 2010 taxes online free Do not include the value of moving or storage services provided by the government. File 2010 taxes online free Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. File 2010 taxes online free Complete line 5. File 2010 taxes online free 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. File 2010 taxes online free This is your moving expense deduction. File 2010 taxes online free If line 3 is equal to or less than line 4, you do not have a moving expense deduction. File 2010 taxes online free Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. File 2010 taxes online free If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. File 2010 taxes online free    Do not deduct any expenses for moving or storage services provided by the government. File 2010 taxes online free How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. File 2010 taxes online free 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. File 2010 taxes online free Free help with your tax return. File 2010 taxes online free   Free help in preparing your return is available nationwide from IRS-certified volunteers. 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File 2010 taxes online free Download the free IRS2Go mobile app from the iTunes app store or from Google Play. File 2010 taxes online free 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. File 2010 taxes online free Call to locate the nearest volunteer help site, 1-800-906-9887. File 2010 taxes online free 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. File 2010 taxes online free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File 2010 taxes online free Most VITA and TCE sites offer free electronic filing. File 2010 taxes online free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File 2010 taxes online free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File 2010 taxes online free Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. File 2010 taxes online free The automated Where's My Refund? information is available 24 hours a day, 7 days a week. File 2010 taxes online free 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. File 2010 taxes online free 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. File 2010 taxes online free Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File 2010 taxes online free Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. File 2010 taxes online free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File 2010 taxes online free 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). File 2010 taxes online free You should receive your order within 10 business days. File 2010 taxes online free Call to order transcripts of your tax returns or tax account, 1-800-908-9946. File 2010 taxes online free Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. File 2010 taxes online free Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. File 2010 taxes online free Call to ask tax questions, 1-800-829-1040. File 2010 taxes online free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File 2010 taxes online free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File 2010 taxes online free These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. File 2010 taxes online free gsa. File 2010 taxes online free gov/fedrelay. File 2010 taxes online free Walk-in. File 2010 taxes online free You can find a selection of forms, publications and services — in-person, face-to-face. File 2010 taxes online free Products. File 2010 taxes online free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File 2010 taxes online free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File 2010 taxes online free Services. File 2010 taxes online free You can walk in to your local TAC most business days for personal, face-to-face tax help. File 2010 taxes online free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File 2010 taxes online free If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. File 2010 taxes online free No appointment is necessary—just walk in. File 2010 taxes online free Before visiting, check www. File 2010 taxes online free irs. File 2010 taxes online free gov/localcontacts for hours of operation and services provided. File 2010 taxes online free Mail. File 2010 taxes online free You can send your order for forms, instructions, and publications to the address below. File 2010 taxes online free You should receive a response within 10 business days after your request is received. File 2010 taxes online free  Internal Revenue Service 1201 N. File 2010 taxes online free Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. File 2010 taxes online free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File 2010 taxes online free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File 2010 taxes online free What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. File 2010 taxes online free 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. File 2010 taxes online free You face (or your business is facing) an immediate threat of adverse action. File 2010 taxes online free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File 2010 taxes online free   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. File 2010 taxes online free Here's why we can help: TAS is an independent organization within the IRS. File 2010 taxes online free Our advocates know how to work with the IRS. File 2010 taxes online free Our services are free and tailored to meet your needs. File 2010 taxes online free We have offices in every state, the District of Columbia, and Puerto Rico. File 2010 taxes online free 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. File 2010 taxes online free irs. File 2010 taxes online free gov/advocate, or call us toll-free at 1-877-777-4778. File 2010 taxes online free How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File 2010 taxes online free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File 2010 taxes online free irs. File 2010 taxes online free gov/sams. File 2010 taxes online free Low Income Taxpayer Clinics. File 2010 taxes online free   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. File 2010 taxes online free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File 2010 taxes online free Visit www. File 2010 taxes online free TaxpayerAdvocate. File 2010 taxes online free irs. File 2010 taxes online free gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. File 2010 taxes online free Prev  Up  Next   Home   More Online Publications
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File 2010 taxes online free 6. File 2010 taxes online free   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. File 2010 taxes online free Dual status does not refer to your citizenship; it refers only to your resident status in the United States. File 2010 taxes online free In determining your U. File 2010 taxes online free S. File 2010 taxes online free income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. File 2010 taxes online free The most common dual-status tax years are the years of arrival and departure. File 2010 taxes online free See Dual-Status Aliens in chapter 1. File 2010 taxes online free If you are married and choose to be treated as a U. File 2010 taxes online free S. File 2010 taxes online free resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. File 2010 taxes online free Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. File 2010 taxes online free Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. File 2010 taxes online free S. File 2010 taxes online free Individual Income Tax Return 1040-C U. File 2010 taxes online free S. File 2010 taxes online free Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. File 2010 taxes online free S. File 2010 taxes online free Estimated Tax for Nonresident Alien Individuals 1040NR U. File 2010 taxes online free S. File 2010 taxes online free Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. File 2010 taxes online free Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. File 2010 taxes online free If you have not previously established a fiscal tax year, your tax year is the calendar year. File 2010 taxes online free A calendar year is 12 consecutive months ending on December 31. File 2010 taxes online free If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. File 2010 taxes online free S. File 2010 taxes online free resident for any calendar year, you will be treated as a U. File 2010 taxes online free S. File 2010 taxes online free resident for any part of your fiscal year that falls within that calendar year. File 2010 taxes online free Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. File 2010 taxes online free Income from sources outside the United States is taxable if you receive it while you are a resident alien. File 2010 taxes online free The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. File 2010 taxes online free For the part of the year you are a nonresident alien, you are taxed on income from U. File 2010 taxes online free S. File 2010 taxes online free sources and on certain foreign source income treated as effectively connected with a U. File 2010 taxes online free S. File 2010 taxes online free trade or business. File 2010 taxes online free (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. File 2010 taxes online free ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. File 2010 taxes online free The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. File 2010 taxes online free S. File 2010 taxes online free citizen after receiving it and before the end of the year. File 2010 taxes online free Income from U. File 2010 taxes online free S. File 2010 taxes online free sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. File 2010 taxes online free Generally, tax treaty provisions apply only to the part of the year you were a nonresident. File 2010 taxes online free In certain cases, however, treaty provisions may apply while you were a resident alien. File 2010 taxes online free See chapter 9 for more information. File 2010 taxes online free When determining what income is taxed in the United States, you must consider exemptions under U. File 2010 taxes online free S. File 2010 taxes online free tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. File 2010 taxes online free For a further discussion of tax treaties, see chapter 9. File 2010 taxes online free Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. File 2010 taxes online free 1) Standard deduction. File 2010 taxes online free   You cannot use the standard deduction allowed on Form 1040. File 2010 taxes online free However, you can itemize any allowable deductions. File 2010 taxes online free 2) Exemptions. File 2010 taxes online free   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. File 2010 taxes online free 3) Head of household. File 2010 taxes online free   You cannot use the head of household Tax Table column or Tax Computation Worksheet. File 2010 taxes online free 4) Joint return. File 2010 taxes online free   You cannot file a joint return. File 2010 taxes online free However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. File 2010 taxes online free 5) Tax rates. File 2010 taxes online free   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. File 2010 taxes online free S. File 2010 taxes online free trade or business. File 2010 taxes online free You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. File 2010 taxes online free However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. File 2010 taxes online free S. File 2010 taxes online free national. File 2010 taxes online free  See the instructions for Form 1040NR to see if you qualify. File 2010 taxes online free    A U. File 2010 taxes online free S. File 2010 taxes online free national is an individual who, although not a U. File 2010 taxes online free S. File 2010 taxes online free citizen, owes his or her allegiance to the United States. File 2010 taxes online free U. File 2010 taxes online free S. File 2010 taxes online free nationals include American Samoans and Northern Mariana Islanders who chose to become U. File 2010 taxes online free S. File 2010 taxes online free nationals instead of U. File 2010 taxes online free S. File 2010 taxes online free citizens. File 2010 taxes online free 6) Tax credits. File 2010 taxes online free   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. File 2010 taxes online free S. File 2010 taxes online free citizen or resident, as discussed in chapter 1. File 2010 taxes online free Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2010 taxes online free Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. File 2010 taxes online free The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. File 2010 taxes online free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2010 taxes online free Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. File 2010 taxes online free S. File 2010 taxes online free national, or Student or business apprentice from India. File 2010 taxes online free For more information, see Exemptions in chapter 5. File 2010 taxes online free How To Figure Tax When you figure your U. File 2010 taxes online free S. File 2010 taxes online free tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. File 2010 taxes online free Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. File 2010 taxes online free S. File 2010 taxes online free citizens and residents. File 2010 taxes online free Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. File 2010 taxes online free You cannot take any deductions against this income. File 2010 taxes online free Social security and railroad retirement benefits. File 2010 taxes online free   During the part of the year you are a nonresident alien, 85% of any U. File 2010 taxes online free S. File 2010 taxes online free social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. File 2010 taxes online free (See The 30% Tax in chapter 4. File 2010 taxes online free )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. File 2010 taxes online free Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. File 2010 taxes online free If you received U. File 2010 taxes online free S. File 2010 taxes online free social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. File 2010 taxes online free You will not receive separate statements for the benefits received during your periods of U. File 2010 taxes online free S. File 2010 taxes online free residence and nonresidence. File 2010 taxes online free Therefore, it is important for you to keep careful records of these amounts. File 2010 taxes online free You will need this information to properly complete your return and determine your tax liability. File 2010 taxes online free If you received railroad retirement benefits while you were a nonresident alien, the U. File 2010 taxes online free S. File 2010 taxes online free Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. File 2010 taxes online free If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. File 2010 taxes online free Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. File 2010 taxes online free Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. File 2010 taxes online free There are certain restrictions that may apply. File 2010 taxes online free These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. File 2010 taxes online free Foreign tax credit. File 2010 taxes online free   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. File 2010 taxes online free   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. File 2010 taxes online free For more information, see the Instructions for Form 1116 and Publication 514. File 2010 taxes online free Child and dependent care credit. File 2010 taxes online free   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. File 2010 taxes online free Generally, you must be able to claim an exemption for your dependent. File 2010 taxes online free   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. File 2010 taxes online free   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. File 2010 taxes online free   For more information, get Publication 503 and Form 2441. File 2010 taxes online free Retirement savings contributions credit. File 2010 taxes online free   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. File 2010 taxes online free You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. File 2010 taxes online free Use Form 8880 to figure the credit. File 2010 taxes online free For more information, see Publication 590. File 2010 taxes online free Child tax credit. File 2010 taxes online free   You may be able to take this credit if you have a qualifying child. File 2010 taxes online free   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. File 2010 taxes online free Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). File 2010 taxes online free Is a U. File 2010 taxes online free S. File 2010 taxes online free citizen, a U. File 2010 taxes online free S. File 2010 taxes online free national, or a resident alien. File 2010 taxes online free Did not provide over half of his or her own support for 2013. File 2010 taxes online free Lived with you more than half of 2013. File 2010 taxes online free Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. File 2010 taxes online free Is claimed as a dependent on your return. File 2010 taxes online free An adopted child is always treated as your own child. File 2010 taxes online free An adopted child includes a child lawfully placed with you for legal adoption. File 2010 taxes online free   See your form instructions for additional details. File 2010 taxes online free Adoption credit. File 2010 taxes online free   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. File 2010 taxes online free This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. File 2010 taxes online free To claim the adoption credit, file Form 8839 with the U. File 2010 taxes online free S. File 2010 taxes online free income tax return that you file. File 2010 taxes online free   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. File 2010 taxes online free S. File 2010 taxes online free citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). File 2010 taxes online free Payments You can report as payments against your U. File 2010 taxes online free S. File 2010 taxes online free income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. File 2010 taxes online free These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. File 2010 taxes online free S. File 2010 taxes online free sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. File 2010 taxes online free Forms To File The U. File 2010 taxes online free S. File 2010 taxes online free income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. File 2010 taxes online free Resident at end of year. File 2010 taxes online free   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. File 2010 taxes online free S. File 2010 taxes online free resident on the last day of the tax year. File 2010 taxes online free Write “Dual-Status Return” across the top of the return. File 2010 taxes online free Attach a statement to your return to show the income for the part of the year you are a nonresident. File 2010 taxes online free You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. File 2010 taxes online free Nonresident at end of year. File 2010 taxes online free   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. File 2010 taxes online free S. File 2010 taxes online free resident on the last day of the tax year. File 2010 taxes online free Write “Dual-Status Return” across the top of the return. File 2010 taxes online free Attach a statement to your return to show the income for the part of the year you are a resident. File 2010 taxes online free You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. File 2010 taxes online free   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. File 2010 taxes online free For more information, see Expatriation Tax in chapter 4. File 2010 taxes online free Statement. File 2010 taxes online free   Any statement must have your name, address, and taxpayer identification number on it. File 2010 taxes online free You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. File 2010 taxes online free When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. File 2010 taxes online free If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. File 2010 taxes online free In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. File 2010 taxes online free If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. File 2010 taxes online free If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. File 2010 taxes online free If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. File 2010 taxes online free If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. File 2010 taxes online free In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. File 2010 taxes online free O. File 2010 taxes online free Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. File 2010 taxes online free Prev  Up  Next   Home   More Online Publications