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Free State File Tax Online

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Free State File Tax Online

Free state file tax online Publication 516 - Main Content Table of Contents U. Free state file tax online S. Free state file tax online Tax ReturnFiling Information Foreign Bank Accounts U. Free state file tax online S. Free state file tax online Government Payments Foreign Earned Income Exclusion Tax Treaty Benefits Allowances, Differentials, and Special Pay Other Income Deductions and Credits — Business Expenses Deductions and Credits — Nonbusiness Expenses Foreign Taxes Local (Foreign) Tax ReturnTax Treaty Benefits Other Agreements Double Withholding How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Free state file tax online U. Free state file tax online S. Free state file tax online Tax Return Filing Information If you are a U. Free state file tax online S. Free state file tax online citizen or green card holder living or traveling outside the United States, you are generally required to file income tax returns in the same way as those residing in the United States. Free state file tax online However, the special rules explained in the following discussions may apply to you. Free state file tax online See also Tax Treaty Benefits, later. Free state file tax online When To File and Pay Most individual tax returns cover a calendar year, January through December. Free state file tax online The regular due date for these tax returns is April 15 of the following year. Free state file tax online If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. Free state file tax online If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. Free state file tax online You must pay interest on any tax not paid by the regular due date. Free state file tax online Your return is considered filed on time if it is mailed from and officially postmarked in a foreign country on or before the due date (including extensions), or given to a designated international private delivery service before midnight of the last date prescribed for filing. Free state file tax online See your tax form instructions for a list of private delivery services that have been designated by the IRS to meet this “timely mailing as timely filing/paying” rule for tax returns and payments. Free state file tax online If your return is filed late, the postmark or delivery service date does not determine the date of filing. Free state file tax online In that case, your return is considered filed when it is received by the IRS. Free state file tax online Extensions You may be able to get an extension of time to file your return and pay your tax. Free state file tax online Automatic 2-month extension. Free state file tax online   You can get an automatic 2-month extension (to June 15, for a calendar year return) to file your return and pay your tax if you are a U. Free state file tax online S. Free state file tax online citizen or resident and, on the regular due date of your return, you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. Free state file tax online To get this extension, you must attach a statement to your return explaining how you qualified. Free state file tax online You will owe interest on any tax not paid by the regular due date of your return. Free state file tax online Married taxpayers. Free state file tax online   If you file a joint return, either you or your spouse can qualify for the automatic extension. Free state file tax online If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. Free state file tax online Additional extension. Free state file tax online   You can apply for an additional extension of time to file your return by filing Form 4868. Free state file tax online You must file Form 4868 by the due date for your income tax return. Free state file tax online   Generally, you must file it by April 15. Free state file tax online However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. Free state file tax online Check the box on line 8 of Form 4868. Free state file tax online Payment of tax. Free state file tax online   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. Free state file tax online The late-payment penalty applies if, through withholding, etc. Free state file tax online , you paid less than 90% of your actual tax liability by the original due date of your income tax return. Free state file tax online Even if the late-payment penalty does not apply, you will be charged interest on any unpaid tax liability from the original due date of the return until the tax is paid. Free state file tax online Electronic filing. Free state file tax online   You can file for the additional extension by phone, using your home computer, or through a tax professional. Free state file tax online See Form 4868 for more information. Free state file tax online Limit on additional extensions. Free state file tax online   You generally cannot get a total extension of more than 6 months. Free state file tax online However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. Free state file tax online   For more information, see Publication 54. Free state file tax online Foreign Bank Accounts You must file Form TD F 90-22. Free state file tax online 1 if at any time during the year you had an interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country. Free state file tax online This applies if the combined assets in the account(s) were more than $10,000. Free state file tax online Do not include accounts in a U. Free state file tax online S. Free state file tax online military banking facility operated by a U. Free state file tax online S. Free state file tax online financial institution. Free state file tax online File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. Free state file tax online Do not attach it to Form 1040. Free state file tax online If you are required to file Form TD F 90-22. Free state file tax online 1 but do not do so, you may have to pay a penalty of up to $10,000 (more if the failure to file is willful). Free state file tax online You also may be required to file Form 8938 with your U. Free state file tax online S. Free state file tax online income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. Free state file tax online For taxpayers living abroad, you generally do not have to file Form 8938 unless the total value of your specified foreign financial assets is more than $200,000 ($400,000 if married filing jointly) on the last day of the tax year or more than $300,000 ($600,000 if married filing jointly) at any time during the tax year. Free state file tax online For more information, see Form 8938 and its instructions. Free state file tax online U. Free state file tax online S. Free state file tax online Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. Free state file tax online If you are a U. Free state file tax online S. Free state file tax online citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. Free state file tax online S. Free state file tax online law. Free state file tax online This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). Free state file tax online If you are a nonresident alien, your income from sources outside the United States is not subject to U. Free state file tax online S. Free state file tax online tax. Free state file tax online Foreign Earned Income Exclusion Employees of the U. Free state file tax online S. Free state file tax online Government are not entitled to the foreign earned income exclusion or the foreign housing exclusion/deduction under section 911 because “foreign earned income ”does not include amounts paid by the U. Free state file tax online S. Free state file tax online Government as an employee. Free state file tax online But see Other Employment, later. Free state file tax online Special Situations In the following two situations, your pay is from the U. Free state file tax online S. Free state file tax online Government and does not qualify for the foreign earned income exclusion. Free state file tax online U. Free state file tax online S. Free state file tax online agency reimbursed by foreign country. Free state file tax online   If you are a U. Free state file tax online S. Free state file tax online Government employee paid by a U. Free state file tax online S. Free state file tax online agency to perform services in a foreign country, your pay is from the U. Free state file tax online S. Free state file tax online Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. Free state file tax online This is true even if the U. Free state file tax online S. Free state file tax online agency is reimbursed by the foreign government. Free state file tax online Employees of post exchanges, etc. Free state file tax online   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. Free state file tax online S. Free state file tax online Government, the earnings you receive are paid by the U. Free state file tax online S. Free state file tax online Government. Free state file tax online This is true whether they are paid from appropriated or nonappropriated funds. Free state file tax online These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. Free state file tax online Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. Free state file tax online Even if you are working in a foreign country with which the United States has an income tax treaty in force and the treaty article that applies to government services says that your government pay is taxable only in the foreign country, the treaty will likely contain a “saving clause”, which provides that the United States may tax its citizens and its residents as if the treaty had not come into effect. Free state file tax online In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. Free state file tax online S. Free state file tax online citizens or green card holders. Free state file tax online Consequently, if you are a U. Free state file tax online S. Free state file tax online citizen or green card holder, you will generally not be entitled to reduce your U. Free state file tax online S. Free state file tax online tax on your government pay. Free state file tax online If you are neither a U. Free state file tax online S. Free state file tax online citizen nor green card holder, and you are treated as a resident of the treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule), then you may be entitled to benefits under the government service article. Free state file tax online Review the treaty text carefully. Free state file tax online U. Free state file tax online S. Free state file tax online citizens must always file Form 1040. Free state file tax online Non-U. Free state file tax online S. Free state file tax online citizens who are treated as a resident of a treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule) may file Form 1040NR and attach Form 8833. Free state file tax online If you pay or accrue taxes to the foreign country on your pay, you may be able to relieve double taxation with a foreign tax credit. Free state file tax online Most income tax treaties contain an article providing relief from double taxation. Free state file tax online Many treaties contain special foreign tax credit rules for U. Free state file tax online S. Free state file tax online citizens who are residents of a treaty country. Free state file tax online For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. Free state file tax online Allowances, Differentials, and Special Pay Most payments received by U. Free state file tax online S. Free state file tax online Government civilian employees for working abroad, including pay differentials, are taxable. Free state file tax online However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. Free state file tax online The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Free state file tax online Pay differentials. Free state file tax online   Pay differentials you receive as financial incentives for employment abroad are taxable. Free state file tax online Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. Free state file tax online   Generally, pay differentials are given for employment under adverse conditions (such as severe climate) or because the post of duty is located in a hazardous or isolated area that may be outside the United States. Free state file tax online The area does not have to be a qualified hazardous duty area as discussed in Publication 3. Free state file tax online Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. Free state file tax online Foreign areas allowances. Free state file tax online   Certain foreign areas allowances are tax free. Free state file tax online Your employer should not have included these allowances as wages on your Form W-2. Free state file tax online   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. Free state file tax online Title I, chapter 9, of the Foreign Service Act of 1980. Free state file tax online Section 4 of the Central Intelligence Agency Act of 1949, as amended. Free state file tax online Title II of the Overseas Differentials and Allowances Act. Free state file tax online Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. Free state file tax online These allowances cover such expenses as: Certain repairs to a leased home, Education of dependents in special situations, Motor vehicle shipment, Separate maintenance for dependents, Temporary quarters, Transportation for medical treatment, and Travel, moving, and storage. Free state file tax online Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. Free state file tax online Cost-of-living allowances. Free state file tax online   If you are stationed outside the continental United States or in Alaska, your gross income does not include cost-of-living allowances (other than amounts received under Title II of the Overseas Differentials and Allowances Act) granted by regulations approved by the President of the United States. Free state file tax online The cost-of-living portion of any other allowance (for example, a living and quarters allowance) is not included even if the underlying allowance is included in gross income. Free state file tax online Cost-of-living allowances are not included on your Form W-2. Free state file tax online Federal court employees. Free state file tax online   If you are a federal court employee, the preceding paragraph also applies to you. Free state file tax online The cost-of-living allowance must be granted by rules similar to regulations approved by the President. Free state file tax online American Institute in Taiwan. Free state file tax online   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. Free state file tax online S. Free state file tax online tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. Free state file tax online S. Free state file tax online Government. Free state file tax online Federal reemployment payments after serving with an international organization. Free state file tax online   If you are a federal employee who is reemployed by a federal agency after serving with an international organization, you must include in income any reemployment payments you receive. Free state file tax online These payments are equal to the difference between the pay, allowances, post differential, and other monetary benefits paid by the international organization and the pay and other benefits that would have been paid by the federal agency had you been detailed to the international agency. Free state file tax online Allowances or reimbursements for travel and transportation expenses. Free state file tax online   See How To Report Business Expenses, later, for a discussion on whether a reimbursement or allowance for travel or transportation is included in your income. Free state file tax online Lodging furnished to a principal representative of the United States. Free state file tax online   If you are a principal representative of the United States stationed in a foreign country, you do not have to include in income the value of lodging (including utilities) provided to you as an official residence. Free state file tax online However, amounts paid by the U. Free state file tax online S. Free state file tax online government for your usual costs of operating and maintaining your household are taxable. Free state file tax online If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. Free state file tax online Peace Corps. Free state file tax online   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. Free state file tax online Taxable allowances. Free state file tax online   The following allowances must be included on your Form W-2 and reported on your return as wages. Free state file tax online If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. Free state file tax online The part of living allowances designated by the Director of the Peace Corps as basic compensation. Free state file tax online This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Free state file tax online Leave allowances. Free state file tax online Readjustment allowances or “termination payments. Free state file tax online ” Taxable allowances are considered received by you when credited to your account. Free state file tax online Example. Free state file tax online Gary Carpenter, a Peace Corps volunteer, gets $175 a month during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Free state file tax online Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Free state file tax online Nontaxable allowances. Free state file tax online   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. Free state file tax online These allowances should not be included on your Form W-2. Free state file tax online These allowances are tax free whether paid by the U. Free state file tax online S. Free state file tax online Government or the foreign country in which you are stationed. Free state file tax online Other Income Other employment. Free state file tax online   If, in addition to your U. Free state file tax online S. Free state file tax online government pay, you receive income from a private employer or self-employment, you may qualify to claim the foreign earned income exclusion and the foreign housing exclusion and deduction under section 911 based on this other income provided you meet either the bona fide residence test or the physical presence test. Free state file tax online In addition, if your spouse is a U. Free state file tax online S. Free state file tax online citizen or resident alien who earns income in a foreign country that is paid by a private employer or is from self-employment, he or she may also qualify for the exclusion or the deduction. Free state file tax online For more information, see Publication 54. Free state file tax online The tax treaty rules relating to income from personal services generally apply to income from private employment. Free state file tax online As discussed above, the saving clause applies to you if you are a U. Free state file tax online S. Free state file tax online citizen or if you are a resident of the United States under the treaty residence article (after application of the so-called “tie-breaker” rule). Free state file tax online Sale of personal property. Free state file tax online   If you have a gain from the sale of your personal property (such as an automobile or a home appliance), whether directly or through a favorable exchange rate in converting the proceeds to U. Free state file tax online S. Free state file tax online dollars, the excess of the amount received in U. Free state file tax online S. Free state file tax online dollars over the cost or other basis of the property is a capital gain. Free state file tax online Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. Free state file tax online However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. Free state file tax online Sale of your home. Free state file tax online   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. Free state file tax online Losses are not deductible. Free state file tax online   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). Free state file tax online Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. Free state file tax online   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse is serving on qualified official extended duty as a member of the Foreign Service of the United States, as an employee of the intelligence community, or as an employee or volunteer of the Peace Corps. Free state file tax online   For detailed information on selling your home, see Publication 523. Free state file tax online Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. Free state file tax online Travel Expenses Subject to certain limits, you can deduct your unreimbursed ordinary and necessary expenses of traveling away from home in connection with the performance of your official duties. Free state file tax online These expenses include such items as travel costs, meals, lodging, baggage charges, local transportation costs (such as taxi fares), tips, and dry cleaning and laundry fees. Free state file tax online Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. Free state file tax online Your tax home is not limited to the Embassy, consulate, or duty station. Free state file tax online It includes the entire city or general area in which your principal place of employment is located. Free state file tax online Traveling away from home. Free state file tax online   You are traveling away from home if you meet both of the following requirements. Free state file tax online Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. Free state file tax online You need to get sleep or rest to meet the demands of your work while away from home. Free state file tax online This requirement is not satisfied by merely napping in your car. Free state file tax online You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. Free state file tax online Temporary assignment. Free state file tax online   If your assignment or job away from your tax home is temporary, your tax home does not change. Free state file tax online You are considered to be away from home for the whole period, and your travel expenses are deductible. Free state file tax online Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. Free state file tax online   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. Free state file tax online An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than one year, whether or not it actually lasts for more than one year. Free state file tax online   You must determine whether your assignment is temporary or indefinite when you start work. Free state file tax online If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Free state file tax online Employment that is initially temporary may become indefinite due to changed circumstances. Free state file tax online A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. Free state file tax online Exception for federal crime investigations or prosecutions. Free state file tax online   If you are a federal employee participating in a federal crime investigation or prosecution, you may be able to deduct travel expenses even if you are away from your tax home for more than one year. Free state file tax online This exception to the one-year rule applies if the Attorney General certifies that you are traveling for the federal government in a temporary duty status to prosecute, or provide support services for the investigation or prosecution of, a federal crime. Free state file tax online Limit on meals and entertainment. Free state file tax online   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. Free state file tax online However, the limit does not apply to expenses reimbursed under a U. Free state file tax online S. Free state file tax online Government expense allowance arrangement. Free state file tax online Individuals subject to hours of service limits. Free state file tax online   You can deduct 80% of your unreimbursed business-related meal expenses if the meals take place during or incident to any period subject to the Department of Transportation's hours of service limits. Free state file tax online   Individuals subject to the Department of Transportation's “hours of service” limits include the following. Free state file tax online Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Free state file tax online Interstate truck operators and bus drivers who are under Department of Transportation regulations. Free state file tax online Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Free state file tax online Certain merchant mariners who are under Coast Guard regulations. Free state file tax online Primary purpose of trip must be for business. Free state file tax online   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. Free state file tax online However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. Free state file tax online   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. Free state file tax online This applies even if you engage in business activities while there. Free state file tax online However, you can deduct any expenses while at your destination that are directly related to your business. Free state file tax online Expenses paid for others. Free state file tax online   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. Free state file tax online Home leave. Free state file tax online   The Foreign Service Act requires U. Free state file tax online S. Free state file tax online citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. Free state file tax online This period is called “home leave” and can be used to take care of certain personal matters such as medical and dental checkups, buying a new wardrobe, and visiting relatives. Free state file tax online   The amounts paid for your travel, meals, and lodging while on home leave are deductible as travel or business expenses subject to the rules and limits discussed earlier. Free state file tax online You must be able to verify these amounts in order to claim them. Free state file tax online Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. Free state file tax online More information. Free state file tax online   See chapter 1 of Publication 463 for more information on travel expenses. Free state file tax online Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. Free state file tax online Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. Free state file tax online They do not include expenses you have when traveling away from home overnight. Free state file tax online Those expenses are deductible as travel expenses and are discussed earlier. Free state file tax online Commuting. Free state file tax online   You cannot deduct your transportation costs of going between your home and your regular business location. Free state file tax online These costs are personal commuting expenses. Free state file tax online   If you have one or more regular business locations but must work at a temporary location, you can deduct the costs of commuting to that temporary place of work. Free state file tax online   If you work at two or more places in the same day, you can deduct your expenses of getting from one place of work to the other. Free state file tax online More information. Free state file tax online   For more information on transportation expenses, see chapter 4 of Publication 463. Free state file tax online Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. Free state file tax online Membership dues. Free state file tax online   You can deduct membership dues you pay to professional societies that relate to your business or profession. Free state file tax online Subscriptions. Free state file tax online   You can deduct subscriptions to professional publications that relate to your business or profession. Free state file tax online Educational expenses. Free state file tax online   Generally, educational expenses are considered to be personal expenses and are not deductible. Free state file tax online However, under some circumstances, educational expenses are deductible as business expenses. Free state file tax online   You can deduct educational expenses as business expenses if the education: Maintains or improves skills needed in your present position, or Meets the express requirements of your agency to keep your present position, salary, or status. Free state file tax online   You cannot deduct educational expenses as business expenses if the education: Is needed to enable you to meet minimum educational requirements for qualification in your present position, Is a part of a program of study that can qualify you for a new position, or Is for travel as a form of education. Free state file tax online These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. Free state file tax online   See Publication 970, Tax Benefits for Education, for more information on educational expenses. Free state file tax online    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. Free state file tax online However, you may be eligible for other tax benefits such as the American opportunity and lifetime learning credits; contributions to a Coverdell education savings account or qualified tuition program; deduction for student loan interest; and exclusion from income of certain savings bond interest. Free state file tax online These benefits are explained in Publication 970. Free state file tax online Foreign service representation expenses. Free state file tax online   If you are an employee of the U. Free state file tax online S. Free state file tax online Foreign Service and your position requires you to establish and maintain favorable relations in foreign countries, you may receive a nontaxable allowance for representation expenses. Free state file tax online If your expenses are more than the allowance you receive, you can deduct the excess expenses as an itemized deduction on Schedule A (Form 1040) if you meet one of the following conditions. Free state file tax online You have a certificate from the Secretary of State attesting that the expenses were incurred for the benefit of the United States, and would be reimbursable under appropriate legislation if the agency had sufficient funds for these reimbursements. Free state file tax online The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. Free state file tax online    To deduct any expenses for travel, entertainment, and gifts, including those certified by the Secretary of State, you must meet the rules for recordkeeping and accounting to your employer. Free state file tax online These rules are explained in Publication 463. Free state file tax online Representation expenses. Free state file tax online   These are expenses that further the interest of the United States abroad. Free state file tax online They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. Free state file tax online They generally do not include costs of passenger vehicles (such as cars or aircraft), printing or engraving, membership fees, or amounts a principal representative must pay personally to cover the usual costs of operating and maintaining an official residence. Free state file tax online   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. Free state file tax online These regulations are available on the Internet at www. Free state file tax online state. Free state file tax online gov/m/a/als. Free state file tax online Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. Free state file tax online ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. Free state file tax online Impairment-related work expenses. Free state file tax online   If you are an employee with a physical or mental disability, you can deduct attendant-care services at your place of work and other expenses in connection with work that are necessary for you to be able to work. Free state file tax online Attendant care includes a reader for a blind person and a helper for a person with a physical disability. Free state file tax online These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). Free state file tax online They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. Free state file tax online Loss on conversion of U. Free state file tax online S. Free state file tax online dollars into foreign currency. Free state file tax online   The conversion of U. Free state file tax online S. Free state file tax online dollars into foreign currency at an official rate of exchange that is not as favorable as the free market rate does not result in a deductible loss. Free state file tax online Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. Free state file tax online For example, you must keep records and supporting evidence to prove the following elements about deductions for travel expenses (including meals and lodging while away from home). Free state file tax online The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. Free state file tax online You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. Free state file tax online For each trip away from home, the dates you left and returned and the number of days spent on business. Free state file tax online The destination or area of your travel, described by the name of the city, town, or similar designation. Free state file tax online The business reason for your travel or the business benefit gained or expected to be gained from your travel. Free state file tax online How to record your expenses. Free state file tax online   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. Free state file tax online They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. Free state file tax online You do not need to duplicate information in an account book or diary that is shown on a receipt as long as your records and receipts complement each other in an orderly manner. Free state file tax online   Each expense should be recorded separately in your records. Free state file tax online However, some items can be totaled in reasonable categories. Free state file tax online You can make one daily entry for categories such as taxi fares, telephone calls, meals while away from home, gas and oil, and other incidental costs of travel. Free state file tax online You may record tips separately or with the cost of the service. Free state file tax online    Documentary evidence generally is required to support all lodging expenses while traveling away from home. Free state file tax online It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. Free state file tax online Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. Free state file tax online It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. Free state file tax online    A canceled check by itself does not prove a business cost. Free state file tax online You must have other evidence to show that the check was used for a business purpose. Free state file tax online Your records must be timely. Free state file tax online   Record the elements for the expense in your account book or other record at or near the time of the expense. Free state file tax online A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. Free state file tax online Confidential information. Free state file tax online   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Free state file tax online However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Free state file tax online How To Report Business Expenses As a U. Free state file tax online S. Free state file tax online Government employee, your business expense reimbursements are generally paid under an accountable plan and are not included in your wages on your Form W-2. Free state file tax online If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. Free state file tax online However, if you do not account to your employer for a travel advance or if you do not return any excess advance within a reasonable period of time, the advance (or excess) will be included in your wages on your Form W-2. Free state file tax online If you are entitled to a reimbursement from your employer but you do not claim it, you cannot deduct the expenses to which that unclaimed reimbursement applies. Free state file tax online Form 2106 or Form 2106-EZ. Free state file tax online   You must complete Form 2106 or 2106-EZ to deduct your expenses. Free state file tax online Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. Free state file tax online Generally, you must include all of your expenses and reimbursements on Form 2106 or 2106-EZ and carry your allowable expense to Schedule A (Form 1040). Free state file tax online Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. Free state file tax online Form 2106-EZ. Free state file tax online   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. Free state file tax online You can use Form 2106-EZ if you meet both of the following conditions. Free state file tax online You are not reimbursed by your employer for any expenses. Free state file tax online (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. Free state file tax online ) If you claim car expenses, you use the standard mileage rate. Free state file tax online Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. Free state file tax online Moving Expenses If you changed job locations or started a new job, you may be able to deduct the reasonable expenses of moving yourself, your family, and your household goods and personal effects to your new home. Free state file tax online However, you cannot deduct any expenses for which you received a tax-free allowance as a U. Free state file tax online S. Free state file tax online Government employee. Free state file tax online To deduct moving expenses, your move must be closely related to the start of work and you must meet the distance test and the time test. Free state file tax online Closely related to the start of work. Free state file tax online   The move must be closely related, both in time and in place, to the start of work at the new location. Free state file tax online In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. Free state file tax online   A move generally is not considered closely related in place to the start of work if the distance from your new home to the new job location is more than the distance from your former home to the new job location. Free state file tax online A move that does not meet this requirement may qualify if you can show that you must live at the new home as a condition of employment, or you will spend less time or money commuting from the new home to the new job. Free state file tax online Distance test. Free state file tax online   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. Free state file tax online If you did not have an old job location, your new job location must be at least 50 miles from your former home. Free state file tax online Time test. Free state file tax online   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. Free state file tax online Deductible moving expenses. Free state file tax online   Moving expenses that can be deducted include the reasonable costs of: Moving household goods and personal effects (including packing, crating, in-transit storage, and insurance) of both you and members of your household, and Transportation and lodging for yourself and members of your household for one trip from your former home to your new home (including costs of getting passports). Free state file tax online    The cost of your meals is not a deductible moving expense. Free state file tax online   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. Free state file tax online For a foreign move, the costs also include expenses of storing the goods and effects for part or all of the period that your new job location abroad continues to be your main job location. Free state file tax online Expenses must be reasonable. Free state file tax online   You can deduct only those expenses that are reasonable for the circumstances of your move. Free state file tax online For example, the costs of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Free state file tax online Members of your household. Free state file tax online   A member of your household includes anyone who has both your former home and new home as his or her home. Free state file tax online It does not include a tenant or employee unless you can claim that person as a dependent. Free state file tax online Retirees. Free state file tax online   You can deduct the costs of moving to the United States when you permanently retire if both your former main job location and former home were outside the United States and its possessions. Free state file tax online You do not have to meet the time test described earlier. Free state file tax online Survivors. Free state file tax online   You can deduct moving expenses for a move to the United States if you are the spouse or dependent of a person whose main job location at the time of death was outside the United States and its possessions. Free state file tax online The move must begin within 6 months after the decedent's death. Free state file tax online It must be from the decedent's former home outside the United States, and that home must also have been your home. Free state file tax online You do not have to meet the time test described earlier. Free state file tax online How to report moving expenses. Free state file tax online   Use Form 3903 to report your moving expenses and figure your allowable deduction. Free state file tax online Claim the deduction as an adjustment to income on Form 1040. Free state file tax online (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. Free state file tax online ) Reimbursements. Free state file tax online   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. Free state file tax online You also must include in gross income reimbursements paid to you under a nonaccountable plan. Free state file tax online However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. Free state file tax online Additional information. Free state file tax online   For additional information about moving expenses, see Publication 521. Free state file tax online Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. Free state file tax online Contributions. Free state file tax online   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. Free state file tax online You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. Free state file tax online For more information, see Publication 526, Charitable Contributions. Free state file tax online Real estate tax and home mortgage interest. Free state file tax online   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. Free state file tax online You must reduce the amount of each deduction that would otherwise be allowable by the amount of each expense that is related to the tax-free allowance. Free state file tax online Example. Free state file tax online Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. Free state file tax online During the year, Adam used the allowance, with other funds, to provide a home for himself. Free state file tax online His expenses for this home totaled $8,400 and consisted of mortgage principal ($500), insurance ($400), real estate taxes ($1,400), mortgage interest ($4,000), and utility costs ($2,100). Free state file tax online Adam did not have any other expenses related to providing a home for himself. Free state file tax online Adam must reduce his deductions for home mortgage interest and real estate taxes. Free state file tax online He figures a reasonable way to reduce them is to multiply them by a fraction: its numerator is $6,300 (the total housing and utility allowance) and its denominator is $8,400 (the total of all payments to which the housing and utility allowance applies). Free state file tax online The result is 3/4. Free state file tax online Adam reduces his otherwise allowable home mortgage interest deduction by $3,000 (the $4,000 he paid ×3/4) and his otherwise allowable real estate tax deduction by $1,050 (the $1,400 he paid × 3/4). Free state file tax online He can deduct $1,000 of his mortgage interest ($4,000 − $3,000) and $350 of his real estate taxes ($1,400 − $1,050) when he itemizes his deductions. Free state file tax online Exception to the reduction. Free state file tax online   If you receive a tax-free housing allowance as a member of the military or the clergy, you do not have to reduce your deductions for real estate tax and home mortgage interest expenses you are otherwise entitled to deduct. Free state file tax online Required statement. Free state file tax online   If you receive a tax-free housing allowance and have real estate tax or home mortgage interest expenses, attach a statement to your tax return. Free state file tax online The statement must contain all of the following information. Free state file tax online The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. Free state file tax online The amount of otherwise deductible expenses attributable to each type of tax-free income. Free state file tax online The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. Free state file tax online An explanation of how you determined the amounts not directly attributable to each type of tax-free income. Free state file tax online   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. Free state file tax online Foreign Taxes If you pay or accrue taxes to a foreign government, you generally can choose to either claim them as a credit against your U. Free state file tax online S. Free state file tax online income tax liability or deduct them as an itemized deduction when figuring your taxable income. Free state file tax online Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. Free state file tax online Foreign tax credit. Free state file tax online   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. Free state file tax online If you choose to figure a credit against your U. Free state file tax online S. Free state file tax online tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. Free state file tax online S. Free state file tax online income tax return. Free state file tax online    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. Free state file tax online If all your foreign income is exempt from U. Free state file tax online S. Free state file tax online tax, you will not be able to claim a foreign tax credit. Free state file tax online   If, because of the limit on the credit, you cannot use the full amount of qualified foreign taxes paid or accrued in the tax year, you are allowed to carry the excess back 1 year and then forward 10 years. Free state file tax online Exemption from limit. Free state file tax online   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. Free state file tax online Your only foreign income is passive income, such as interest, dividends, and royalties. Free state file tax online The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). Free state file tax online The foreign income and taxes are reported to you on a payee statement, such as Form 1099-DIV, Dividends and Distributions, or 1099-INT, Interest Income. Free state file tax online If you make the election, you can claim a foreign tax credit without filing Form 1116. Free state file tax online However, you cannot carry back or carry over any unused foreign tax to or from this year. Free state file tax online See the instructions for the appropriate line in the Tax and Credits section of Form 1040. Free state file tax online Foreign tax deduction. Free state file tax online   If you choose to deduct all foreign income taxes on your U. Free state file tax online S. Free state file tax online income tax return, itemize the deduction on Schedule A (Form 1040). Free state file tax online You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. Free state file tax online Example. Free state file tax online Dennis and Christina are married and live and work in Country X. Free state file tax online Dennis works for the U. Free state file tax online S. Free state file tax online Government and Christina is employed by a private company. Free state file tax online They pay income tax to Country X on Christina's income only. Free state file tax online Dennis and Christina file a joint tax return and exclude all of Christina's income. Free state file tax online They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. Free state file tax online Deduction for other foreign taxes. Free state file tax online   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. Free state file tax online You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. Free state file tax online   You can deduct real property taxes you pay that are imposed on you by a foreign country. Free state file tax online You take this deduction on Schedule A (Form 1040). Free state file tax online You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. Free state file tax online More information. Free state file tax online   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. Free state file tax online Local (Foreign) Tax Return As a U. Free state file tax online S. Free state file tax online Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. Free state file tax online Check with local tax authorities to determine whether you are considered a tax resident of your host country, whether you are required to file a host country tax return and whether you owe taxes to the host country. Free state file tax online Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. Free state file tax online Review the treaty text carefully to determine whether your U. Free state file tax online S. Free state file tax online Government remuneration is taxable in the host country. Free state file tax online You will first have to determine whether you are a resident of your host country under the treaty residence article (after application of the so-called “tie-breaker” rule). Free state file tax online If you or your spouse receives income from a private employer or self-employment, review the tax treaty rules relating to income from personal services to determine whether that income is taxable in the host country. Free state file tax online If you pay or accrue taxes to both the host country and the United States, you may be able to relieve double taxation with a foreign tax credit. Free state file tax online Most income tax treaties contain an article providing relief from double taxation. Free state file tax online Many treaties contain special foreign tax credit rules for U. Free state file tax online S. Free state file tax online citizens who are residents of a treaty country. Free state file tax online For more information about the foreign tax credit, see Foreign Taxes, earlier. Free state file tax online Other Agreements The United States may be a party to agreements other than income tax treaties that may affect your tax obligations to the host country. Free state file tax online For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. Free state file tax online Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. Free state file tax online Check with the appropriate U. Free state file tax online S. Free state file tax online Embassy for more information. Free state file tax online Double Withholding If your U. Free state file tax online S. Free state file tax online government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. Free state file tax online S. Free state file tax online tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. Free state file tax online S. Free state file tax online income tax return on this income. Free state file tax online Complete Worksheet 1-6 in Publication 505, Tax Withholding and Estimated Tax, to determine how to revise Form W-4, Employee’s Withholding Allowance Certificate. Free state file tax online How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Free state file tax online By selecting the method that is best for you, you will have quick and easy access to tax help. Free state file tax online Free help with your tax return. Free state file tax online   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free state file tax online The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Free state file tax online The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free state file tax online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free state file tax online Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free state file tax online To find the nearest VITA or TCE site, visit IRS. Free state file tax online gov or call 1-800-906-9887 or 1-800-829-1040. Free state file tax online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free state file tax online To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free state file tax online aarp. Free state file tax online org/money/taxaide or call 1-888-227-7669. Free state file tax online   For more information on these programs, go to IRS. Free state file tax online gov and enter “VITA” in the search box. Free state file tax online Internet. Free state file tax online You can access the IRS website at IRS. Free state file tax online gov 24 hours a day, 7 days a week to: E-file your return. Free state file tax online Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Free state file tax online Check the status of your 2012 refund. Free state file tax online Go to IRS. Free state file tax online gov and click on Where’s My Refund. Free state file tax online Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Free state file tax online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free state file tax online Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free state file tax online Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Free state file tax online Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state file tax online So in a change from previous filing seasons, you won't get an estimated refund date right away. Free state file tax online Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free state file tax online You can obtain a free transcript online at IRS. Free state file tax online gov by clicking on Order a Return or Account Transcript under “Tools. Free state file tax online ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Free state file tax online You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Free state file tax online Download forms, including talking tax forms, instructions, and publications. Free state file tax online Order IRS products. Free state file tax online Research your tax questions. Free state file tax online Search publications by topic or keyword. Free state file tax online Use the Internal Revenue Code, regulations, or other official guidance. Free state file tax online View Internal Revenue Bulletins (IRBs) published in the last few years. Free state file tax online Figure your withholding allowances using the IRS Withholding Calculator at www. Free state file tax online irs. Free state file tax online gov/individuals. Free state file tax online Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Free state file tax online gov by typing Alternative Minimum Tax Assistant in the search box. Free state file tax online Sign up to receive local and national tax news by email. Free state file tax online Get information on starting and operating a small business. Free state file tax online Phone. Free state file tax online Many services are available by phone. Free state file tax online   Ordering forms, instructions, and publications. Free state file tax online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). Free state file tax online You should receive your order within 10 days. Free state file tax online Asking tax questions. Free state file tax online Call the IRS with your tax questions at 1-800-829-1040. Free state file tax online Solving problems. Free state file tax online You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Free state file tax online An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Free state file tax online Call your local Taxpayer Assistance Center for an appointment. Free state file tax online To find the number, go to www. Free state file tax online irs. Free state file tax online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free state file tax online TTY/TDD equipment. Free state file tax online If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Free state file tax online The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Free state file tax online These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Free state file tax online gsa. Free state file tax online gov/fedrelay. Free state file tax online TeleTax topics. Free state file tax online Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Free state file tax online Checking the status of your 2012 refund. Free state file tax online To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Free state file tax online Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Free state file tax online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free state file tax online Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free state file tax online Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state file tax online Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free state file tax online Outside the U. Free state file tax online S. Free state file tax online If you are outside the United States, taxpayer assistance is available at the following U. Free state file tax online S Embassies or consulate. Free state file tax online Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3834 London, England (44) (20) 7894-0476 Paris, France (33) (1) 4312-2555 Please contact the office for times when assistance will be available. Free state file tax online If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). Free state file tax online If you are in a U. Free state file tax online S. Free state file tax online territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Free state file tax online S. Free state file tax online Virgin Islands) and have a tax question, you can call 1-800-829-1040. Free state file tax online Evaluating the quality of our telephone services. Free state file tax online To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Free state file tax online One method is for a second IRS representative to listen in on or record random telephone calls. Free state file tax online Another is to ask some callers to complete a short survey at the end of the call. Free state file tax online Walk-in. Free state file tax online Some products and services are available on a walk-in basis. Free state file tax online   Products. Free state file tax online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free state file tax online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free state file tax online Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Free state file tax online Services. Free state file tax online You can walk in to your local TAC most business days for personal, face-to-face tax help. Free state file tax online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free state file tax online 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. Free state file tax online No appointment is necessary—just walk in. Free state file tax online Before visiting, check www. Free state file tax online irs. Free state file tax online gov/localcontacts for hours of operation and services provided. Free state file tax online If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Free state file tax online You can leave a message and a representative will call you back within 2 business days. Free state file tax online All other issues will be handled without an appointment. Free state file tax online To call your local TAC, go to  www. Free state file tax online irs. Free state file tax online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free state file tax online Outside the U. Free state file tax online S. Free state file tax online If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Free state file tax online S. Free state file tax online Embassies and consulates. Free state file tax online Mail. Free state file tax online You can send your order for forms, instructions, and publications to the address below. Free state file tax online You should receive a response within 10 days after your request is received. Free state file tax online  Internal Revenue Service 1201 N. Free state file tax online Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. Free state file tax online S. Free state file tax online If you are outside the United States, you can get tax assistance by writing to the address below. Free state file tax online  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Free state file tax online   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free state file tax online Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Free state file tax online TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Free state file tax online Remember, the worst thing you can do is nothing at all. Free state file tax online   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Free state file tax online You face (or your business is facing) an immediate threat of adverse action. Free state file tax online You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Free state file tax online   If you qualify for help, they will do everything they can to get your problem resolved. Free state file tax online You will be assigned to one advocate who will be with you at every turn. Free state file tax online TAS has offices in every state, the District of Columbia, and Puerto Rico. Free state file tax online Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Free state file tax online And its services are always free. Free state file tax online   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Free state file tax online The TAS tax toolkit at www. Free state file tax online TaxpayerAdvocate. Free state file tax online irs. Free state file tax online gov can help you understand these rights. Free state file tax online   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Free state file tax online irs. Free state file tax online gov/advocate. Free state file tax online You can also call the toll-free number at 1-877-777-4778. Free state file tax online Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Free state file tax online These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Free state file tax online gsa. Free state file tax online gov/fedrelay. Free state file tax online   TAS also handles large-scale or systemic problems that affect many taxpayers. Free state file tax online If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Free state file tax online irs. Free state file tax online gov/advocate. Free state file tax online    Outside the U. Free state file tax online S. Free state file tax online If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Free state file tax online You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. Free state file tax online R. Free state file tax online 00968-8000 Low Income Taxpayer Clinics (LITCs). Free state file tax online   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Free state file tax online Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Free state file tax online These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Free state file tax online Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Free state file tax online For more information and to find a clinic near you, see the LITC page on www. Free state file tax online irs. Free state file tax online gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Free state file tax online This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Free state file tax online Free tax services. Free state file tax online   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Free state file tax online Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Free state file tax online The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Free state file tax online The majority of the information and services listed in this publication are available to you free of charge. Free state file tax online If there is a fee associated with a resource or service, it is listed in the publication. Free state file tax online   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Free state file tax online DVD for tax products. Free state file tax online You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Free state file tax online Prior-year forms, instructions, and publications. Free state file tax online Tax Map: an electronic research tool and finding aid. Free state file tax online Tax law frequently asked questions. Free state file tax online Tax Topics from the IRS telephone response system. Free state file tax online Internal Revenue Code—Title 26 of the U. Free state file tax online S. Free state file tax online Code. Free state file tax online Links to other Internet-based tax research materials. Free state file tax online Fill-in, print, and save features for most tax forms. Free state file tax online Internal Revenue Bulletins. Free state file tax online Toll-free and email technical support. Free state file tax online Two releases during the year. Free state file tax online  – The first release will ship the beginning of January 2013. Free state file tax online  – The final release will ship the beginning of March 2013. Free state file tax online Purchase the DVD from National Technical Information Service (NTIS) at www. Free state file tax online irs. 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Help for Victims of Ponzi Investment Schemes

 

The IRS provides two items of guidance to help taxpayers who are victims of losses from Ponzi-type investment schemes.

  • Revenue Ruling 2009-9 provides guidance on determining the amount and timing of losses from these schemes, which is difficult and dependent on the prospect of recovering the lost money (which may not become known for several years).

  • Revenue Procedure 2009-20 simplifies compliance for taxpayers by providing a safe-harbor means of determining the year in which the loss is deemed to occur and a simplified means of computing the amount of the loss.  

For an overview of this guidance, see IRS Commissioner Doug Shulman's March 17, 2009, testimony before the Senate Finance Committee on tax issues related to Ponzi schemes.

Questions and Answers

  • FAQs Related to Ponzi Scenarios for Clawback Treatment

  • Do you have questions on what to do if you've invested in a Ponzi scheme? If so, these questions and answers may help.

  • Do you have questions on what to do if you took a tax loss due to a Ponzi scheme investment but later recovered some of your investment? If so, these questions and answers on the tax treatment of distributions received from a trustee/receiver may help. A trustee or receiver may use this information to respond to questions from investors and may include a copy of these questions and answers with any distributions sent to investors.
Page Last Reviewed or Updated: 14-Mar-2014

The Free State File Tax Online

Free state file tax online Index A Accrued leave payment Disability retirement and, Accrued leave payment. Free state file tax online Assistance (see Tax help) C Care Dependent care benefits, Dependent Care Benefits Child and dependent care expenses, Child and Dependent Care Credit Compensation for permanent loss or disfigurement, Other Payments Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Damages, physical injury or sickness, Other Payments Dependent care assistance, Dependent Care Benefits Disability Pensions, Disability Pensions Disability benefits, no-fault car insurance policy, Other Payments Disability pensions, Disability Pensions E Exclusion from income Employer-provided dependent care benefits, Exclusion or deduction. Free state file tax online F Form W-2 Dependent care benefits, Statement for employee. Free state file tax online Free tax services, Free help with your tax return. Free state file tax online H Help (see Tax help) I Impairment-related work expenses Definition, Impairment-related expenses defined. Free state file tax online Impairment–related work expenses, Impairment-Related Work Expenses Income, Income Compensation for permanent loss or disfigurement, Other Payments Dependent care assistance, Dependent Care Benefits Disability pensions, Disability Pensions Long-term care insurance, Long-Term Care Insurance Military and government disability pensions, Military and Government Disability Pensions No-fault car insurance policy disability benefits, Other Payments Physical injury or sickness damages, Other Payments Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. Free state file tax online VA disability benefits, VA disability benefits. Free state file tax online Welfare fund benefits, Other Payments Workers compensation, Other Payments Itemized deductions, Itemized Deductions Impairment-related work expenses, Impairment-Related Work Expenses Medical expenses, Medical Expenses L Long-term care insurance, Long-Term Care Insurance M Medical expenses, Medical Expenses Military and government disability pensions, Military and Government Disability Pensions N No-fault car insurance policy disability benefits, Other Payments P Pensions Disability pensions, Disability Pensions Physical injury or sickness damages, Other Payments Profit-sharing plan, Retirement and profit-sharing plans. Free state file tax online Publications (see Tax help) S Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. Free state file tax online T Tax credits, Tax Credits Child and dependent care credit, Child and Dependent Care Credit Credit for the elderly or the disabled, Credit for the Elderly or the Disabled Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help V VA disability benefits, VA disability benefits. Free state file tax online W Welfare fund benefits, Other Payments Workers compensation, Other Payments Prev  Up     Home   More Online Publications