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H&r Block 2010 Tax Software

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H&r Block 2010 Tax Software

H&r block 2010 tax software 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. H&r block 2010 tax software Your move is closely related to the start of work. H&r block 2010 tax software You meet the distance test. H&r block 2010 tax software You meet the time test. H&r block 2010 tax software After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. H&r block 2010 tax software Retirees, survivors, and Armed Forces members. H&r block 2010 tax software   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. H&r block 2010 tax software These rules are discussed later in this publication. H&r block 2010 tax software 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. H&r block 2010 tax software Closely related in time. H&r block 2010 tax software   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. H&r block 2010 tax software 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. H&r block 2010 tax software    Figure A. H&r block 2010 tax software Illustration of Distance Test Please click here for the text description of the image. H&r block 2010 tax software 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. H&r block 2010 tax software Example. H&r block 2010 tax software Your family moved more than a year after you started work at a new location. H&r block 2010 tax software You delayed the move for 18 months to allow your child to complete high school. H&r block 2010 tax software You can deduct your moving expenses. H&r block 2010 tax software Closely related in place. H&r block 2010 tax software   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. H&r block 2010 tax software 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. H&r block 2010 tax software Home defined. H&r block 2010 tax software   Your home means your main home (residence). H&r block 2010 tax software It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. H&r block 2010 tax software It does not include other homes owned or kept up by you or members of your family. H&r block 2010 tax software It also does not include a seasonal home, such as a summer beach cottage. H&r block 2010 tax software Your former home means your home before you left for your new job location. H&r block 2010 tax software Your new home means your home within the area of your new job location. H&r block 2010 tax software Retirees or survivors. H&r block 2010 tax software   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. H&r block 2010 tax software You must have worked outside the United States or be a survivor of someone who did. H&r block 2010 tax software See Retirees or Survivors Who Move to the United States, later. H&r block 2010 tax software 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. H&r block 2010 tax software 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. H&r block 2010 tax software You can use Worksheet 1 to see if you meet this test. H&r block 2010 tax software Worksheet 1. H&r block 2010 tax software Distance Test   Note. H&r block 2010 tax software Members of the Armed Forces may not have to meet this test. H&r block 2010 tax software See Members of the Armed Forces. H&r block 2010 tax software     1. H&r block 2010 tax software Enter the number of miles from your old home to your new workplace 1. H&r block 2010 tax software miles 2. H&r block 2010 tax software Enter the number of miles from your old home to your old workplace 2. H&r block 2010 tax software miles 3. H&r block 2010 tax software Subtract line 2 from line 1. H&r block 2010 tax software If zero or less, enter -0- 3. H&r block 2010 tax software miles 4. H&r block 2010 tax software Is line 3 at least 50 miles? □ Yes. H&r block 2010 tax software You meet this test. H&r block 2010 tax software  □ No. H&r block 2010 tax software You do not meet this test. H&r block 2010 tax software You cannot deduct your moving expenses. H&r block 2010 tax software The distance between a job location and your home is the shortest of the more commonly traveled routes between them. H&r block 2010 tax software The distance test considers only the location of your former home. H&r block 2010 tax software It does not take into account the location of your new home. H&r block 2010 tax software See Figure A, earlier. H&r block 2010 tax software Example. H&r block 2010 tax software You moved to a new home less than 50 miles from your former home because you changed main job locations. H&r block 2010 tax software Your old main job location was 3 miles from your former home. H&r block 2010 tax software Your new main job location is 60 miles from that home. H&r block 2010 tax software 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. H&r block 2010 tax software First job or return to full-time work. H&r block 2010 tax software   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. H&r block 2010 tax software   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. H&r block 2010 tax software Armed Forces. H&r block 2010 tax software   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. H&r block 2010 tax software See Members of the Armed Forces, later. H&r block 2010 tax software Main job location. H&r block 2010 tax software   Your main job location is usually the place where you spend most of your working time. H&r block 2010 tax software This could be your office, plant, store, shop, or other location. H&r block 2010 tax software 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. H&r block 2010 tax software Union members. H&r block 2010 tax software   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. H&r block 2010 tax software More than one job. H&r block 2010 tax software   If you have more than one job at any time, your main job location depends on the facts in each case. H&r block 2010 tax software 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. H&r block 2010 tax software    Table 1. H&r block 2010 tax software Satisfying the Time Test for Employees and Self-Employed Persons IF you are. H&r block 2010 tax software . H&r block 2010 tax software . H&r block 2010 tax software THEN you satisfy the time test by meeting the. H&r block 2010 tax software . H&r block 2010 tax software . H&r block 2010 tax software an employee 39-week test for employees. H&r block 2010 tax software self-employed 78-week test for self-employed persons. H&r block 2010 tax software 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. H&r block 2010 tax software Your principal place of work  determines which test applies. H&r block 2010 tax software both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. H&r block 2010 tax software Time Test To deduct your moving expenses, you also must meet one of the following two time tests. H&r block 2010 tax software The time test for employees. H&r block 2010 tax software The time test for self-employed persons. H&r block 2010 tax software Both of these tests are explained below. H&r block 2010 tax software See Table 1, below, for a summary of these tests. H&r block 2010 tax software You can deduct your moving expenses before you meet either of the time tests. H&r block 2010 tax software See Time Test Not Yet Met, later. H&r block 2010 tax software 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). H&r block 2010 tax software Full-time employment depends on what is usual for your type of work in your area. H&r block 2010 tax software For purposes of this test, the following four rules apply. H&r block 2010 tax software You count only your full-time work as an employee, not any work you do as a self-employed person. H&r block 2010 tax software You do not have to work for the same employer for all 39 weeks. H&r block 2010 tax software You do not have to work 39 weeks in a row. H&r block 2010 tax software You must work full time within the same general commuting area for all 39 weeks. H&r block 2010 tax software Temporary absence from work. H&r block 2010 tax software   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. H&r block 2010 tax software 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. H&r block 2010 tax software Seasonal work. H&r block 2010 tax software   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. H&r block 2010 tax software 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. H&r block 2010 tax software    Figure B. H&r block 2010 tax software Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. H&r block 2010 tax software 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). H&r block 2010 tax software For purposes of the time test for self-employed persons, the following three rules apply. H&r block 2010 tax software You count any full-time work you do either as an employee or as a self-employed person. H&r block 2010 tax software You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. H&r block 2010 tax software You must work within the same general commuting area for all 78 weeks. H&r block 2010 tax software Example. H&r block 2010 tax software You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. H&r block 2010 tax software You pay moving expenses in 2013 and 2014 in connection with this move. H&r block 2010 tax software 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. H&r block 2010 tax software 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. H&r block 2010 tax software 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. H&r block 2010 tax software You have until December 1, 2015, to satisfy this requirement. H&r block 2010 tax software Self-employment. H&r block 2010 tax software   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. H&r block 2010 tax software You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. H&r block 2010 tax software Full-time work. H&r block 2010 tax software   You can count only those weeks during which you work full time as a week of work. H&r block 2010 tax software Whether you work full time during any week depends on what is usual for your type of work in your area. H&r block 2010 tax software For example, you are a self-employed dentist and maintain office hours 4 days a week. H&r block 2010 tax software 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. H&r block 2010 tax software Temporary absence from work. H&r block 2010 tax software   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. H&r block 2010 tax software Seasonal trade or business. H&r block 2010 tax software   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. H&r block 2010 tax software The off-season must be less than 6 months and you must work full time before and after the off-season. H&r block 2010 tax software Example. H&r block 2010 tax software You own and operate a motel at a beach resort. H&r block 2010 tax software The motel is closed for 5 months during the off-season. H&r block 2010 tax software You work full time as the operator of the motel before and after the off-season. H&r block 2010 tax software You are considered self-employed on a full-time basis during the weeks of the off-season. H&r block 2010 tax software   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. H&r block 2010 tax software Example. H&r block 2010 tax software 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. H&r block 2010 tax software He generally worked at the shop about 40 hours each week. H&r block 2010 tax software 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. H&r block 2010 tax software Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. H&r block 2010 tax software    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. H&r block 2010 tax software 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. H&r block 2010 tax software However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. H&r block 2010 tax software 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. H&r block 2010 tax software You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. H&r block 2010 tax software 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. H&r block 2010 tax software See When To Deduct Expenses later, for more details. H&r block 2010 tax software Failure to meet the time test. H&r block 2010 tax software    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. H&r block 2010 tax software Example. H&r block 2010 tax software You arrive in the general area of your new job location, as an employee, on September 15, 2013. H&r block 2010 tax software 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. H&r block 2010 tax software 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. H&r block 2010 tax software Exceptions to the Time Test You do not have to meet the time test if one of the following applies. H&r block 2010 tax software You are in the Armed Forces and you moved because of a permanent change of station. H&r block 2010 tax software See Members of the Armed Forces , later. H&r block 2010 tax software Your main job location was outside the United States and you moved to the United States because you retired. H&r block 2010 tax software See Retirees or Survivors Who Move to the United States, later. H&r block 2010 tax software You are the survivor of a person whose main job location at the time of death was outside the United States. H&r block 2010 tax software See Retirees or Survivors Who Move to the United States, later. H&r block 2010 tax software Your job at the new location ends because of death or disability. H&r block 2010 tax software You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. H&r block 2010 tax software 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. H&r block 2010 tax software 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. H&r block 2010 tax software However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. H&r block 2010 tax software 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. H&r block 2010 tax software United States defined. H&r block 2010 tax software   For this section of this publication, the term “United States” includes the possessions of the United States. H&r block 2010 tax software Retirees who were working abroad. H&r block 2010 tax software   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. H&r block 2010 tax software However, both your former main job location and your former home must have been outside the United States. H&r block 2010 tax software Permanently retired. H&r block 2010 tax software   You are considered permanently retired when you cease gainful full-time employment or self-employment. H&r block 2010 tax software 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. H&r block 2010 tax software 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. H&r block 2010 tax software Decedents. H&r block 2010 tax software   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. H&r block 2010 tax software The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. H&r block 2010 tax software   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. H&r block 2010 tax software For more information, see Publication 559, Survivors, Executors, and Administrators. H&r block 2010 tax software Survivors of decedents who were working abroad. H&r block 2010 tax software   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. H&r block 2010 tax software The move is to a home in the United States. H&r block 2010 tax software The move begins within 6 months after the decedent's death. H&r block 2010 tax software (When a move begins is described below. H&r block 2010 tax software ) The move is from the decedent's former home. H&r block 2010 tax software The decedent's former home was outside the United States. H&r block 2010 tax software The decedent's former home was also your home. H&r block 2010 tax software When a move begins. H&r block 2010 tax software   A move begins when one of the following events occurs. H&r block 2010 tax software 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. H&r block 2010 tax software Your household goods and personal effects are packed and on the way to your home in the United States. H&r block 2010 tax software You leave your former home to travel to your new home in the United States. H&r block 2010 tax software 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. H&r block 2010 tax software You cannot deduct any expenses for meals. H&r block 2010 tax software Reasonable expenses. H&r block 2010 tax software   You can deduct only those expenses that are reasonable for the circumstances of your move. H&r block 2010 tax software 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. H&r block 2010 tax software 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. H&r block 2010 tax software Example. H&r block 2010 tax software Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. H&r block 2010 tax software On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. H&r block 2010 tax software 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. H&r block 2010 tax software Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. H&r block 2010 tax software Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. H&r block 2010 tax software Travel by car. H&r block 2010 tax software   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. H&r block 2010 tax software 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. H&r block 2010 tax software You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. H&r block 2010 tax software Member of your household. H&r block 2010 tax software   You can deduct moving expenses you pay for yourself and members of your household. H&r block 2010 tax software A member of your household is anyone who has both your former and new home as his or her home. H&r block 2010 tax software It does not include a tenant or employee, unless that person is your dependent. H&r block 2010 tax software 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. H&r block 2010 tax software Your move may be from one U. H&r block 2010 tax software S. H&r block 2010 tax software location to another or from a foreign country to the United States. H&r block 2010 tax software Household goods and personal effects. H&r block 2010 tax software   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. H&r block 2010 tax software 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. H&r block 2010 tax software   If you use your own car to move your things, see Travel by car, earlier. H&r block 2010 tax software   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. H&r block 2010 tax software   You can deduct the cost of shipping your car and your household pets to your new home. H&r block 2010 tax software   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. H&r block 2010 tax software Your deduction is limited to the amount it would have cost to move them from your former home. H&r block 2010 tax software Example. H&r block 2010 tax software Paul Brown has been living and working in North Carolina for the last 4 years. H&r block 2010 tax software Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. H&r block 2010 tax software Paul got a job in Washington, DC. H&r block 2010 tax software 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. H&r block 2010 tax software It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. H&r block 2010 tax software He can deduct only $1,800 of the $3,000 he paid. H&r block 2010 tax software The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). H&r block 2010 tax software You cannot deduct the cost of moving furniture you buy on the way to your new home. H&r block 2010 tax software   Storage expenses. H&r block 2010 tax software   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. H&r block 2010 tax software Travel expenses. H&r block 2010 tax software   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. H&r block 2010 tax software This includes expenses for the day you arrive. H&r block 2010 tax software    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. H&r block 2010 tax software   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. H&r block 2010 tax software   The members of your household do not have to travel together or at the same time. H&r block 2010 tax software However, you can only deduct expenses for one trip per person. H&r block 2010 tax software If you use your own car, see Travel by car, earlier. H&r block 2010 tax software Example. H&r block 2010 tax software   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. H&r block 2010 tax software Josh drove the family car to Washington, DC, a trip of 1,100 miles. H&r block 2010 tax software His expenses were $264. H&r block 2010 tax software 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. H&r block 2010 tax software 00. H&r block 2010 tax software One week later, Robyn flew from Minneapolis to Washington, DC. H&r block 2010 tax software Her only expense was her $400 plane ticket. H&r block 2010 tax software The Blacks' deduction is $854. H&r block 2010 tax software 00 (Josh's $454. H&r block 2010 tax software 00 + Robyn's $400). H&r block 2010 tax software 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. H&r block 2010 tax software You must meet the requirements under Who Can Deduct Moving Expenses , earlier. H&r block 2010 tax software Deductible expenses. H&r block 2010 tax software   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. H&r block 2010 tax software The cost of moving household goods and personal effects from your former home to your new home. H&r block 2010 tax software The cost of traveling (including lodging) from your former home to your new home. H&r block 2010 tax software The cost of moving household goods and personal effects to and from storage. H&r block 2010 tax software The cost of storing household goods and personal effects while you are at the new job location. H&r block 2010 tax software The first two items were explained earlier under Moves to Locations in the United States . H&r block 2010 tax software The last two items are discussed, later. H&r block 2010 tax software Moving goods and effects to and from storage. H&r block 2010 tax software   You can deduct the reasonable expenses of moving your personal effects to and from storage. H&r block 2010 tax software Storage expenses. H&r block 2010 tax software   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. H&r block 2010 tax software Moving expenses allocable to excluded foreign income. H&r block 2010 tax software   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. H&r block 2010 tax software You may also be able to claim a foreign housing exclusion or deduction. H&r block 2010 tax software 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. H&r block 2010 tax software    Publication 54, Tax Guide for U. H&r block 2010 tax software S. H&r block 2010 tax software Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. H&r block 2010 tax software You can get the publication from most U. H&r block 2010 tax software S. H&r block 2010 tax software embassies and consulates, or see How To Get Tax Help at the end of this publication. H&r block 2010 tax software Nondeductible Expenses You cannot deduct the following items as moving expenses. H&r block 2010 tax software Any part of the purchase price of your new home. H&r block 2010 tax software Car tags. H&r block 2010 tax software Driver's license. H&r block 2010 tax software Expenses of buying or selling a home (including closing costs, mortgage fees, and points). H&r block 2010 tax software Expenses of entering into or breaking a lease. H&r block 2010 tax software Home improvements to help sell your home. H&r block 2010 tax software Loss on the sale of your home. H&r block 2010 tax software Losses from disposing of memberships in clubs. H&r block 2010 tax software Mortgage penalties. H&r block 2010 tax software Pre-move househunting expenses. H&r block 2010 tax software Real estate taxes. H&r block 2010 tax software Refitting of carpet and draperies. H&r block 2010 tax software Return trips to your former residence. H&r block 2010 tax software Security deposits (including any given up due to the move). H&r block 2010 tax software Storage charges except those incurred in transit and for foreign moves. H&r block 2010 tax software No double deduction. H&r block 2010 tax software   You cannot take a moving expense deduction and a business expense deduction for the same expenses. H&r block 2010 tax software You must decide if your expenses are deductible as moving expenses or as business expenses. H&r block 2010 tax software 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. H&r block 2010 tax software 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. H&r block 2010 tax software   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. H&r block 2010 tax software Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. H&r block 2010 tax software It covers reimbursements for any of your moving expenses discussed in this publication. H&r block 2010 tax software It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. H&r block 2010 tax software 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. H&r block 2010 tax software 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. H&r block 2010 tax software Your employer should tell you what method of reimbursement is used and what records are required. H&r block 2010 tax software Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. H&r block 2010 tax software 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. H&r block 2010 tax software 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. H&r block 2010 tax software You must adequately account to your employer for these expenses within a reasonable period of time. H&r block 2010 tax software You must return any excess reimbursement or allowance within a reasonable period of time. H&r block 2010 tax software Adequate accounting. H&r block 2010 tax software   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. H&r block 2010 tax software Documentation includes receipts, canceled checks, and bills. H&r block 2010 tax software Reasonable period of time. H&r block 2010 tax software   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. H&r block 2010 tax software 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. H&r block 2010 tax software You receive an advance within 30 days of the time you have an expense. H&r block 2010 tax software You adequately account for your expenses within 60 days after they were paid or incurred. H&r block 2010 tax software You return any excess reimbursement within 120 days after the expense was paid or incurred. H&r block 2010 tax software 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. H&r block 2010 tax software Excess reimbursement. H&r block 2010 tax software   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. H&r block 2010 tax software Returning excess reimbursements. H&r block 2010 tax software   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. H&r block 2010 tax software Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. H&r block 2010 tax software 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. H&r block 2010 tax software You meet accountable plan rules. H&r block 2010 tax software   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. H&r block 2010 tax software Instead, your employer should include the reimbursements in box 12 of your Form W-2. H&r block 2010 tax software Example. H&r block 2010 tax software You lived in Boston and accepted a job in Atlanta. H&r block 2010 tax software 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. H&r block 2010 tax software Your employer will include the reimbursement on your Form W-2, box 12, with Code P. H&r block 2010 tax software 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). H&r block 2010 tax software You do not meet accountable plan rules. H&r block 2010 tax software   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. H&r block 2010 tax software   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. H&r block 2010 tax software The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). H&r block 2010 tax software Reimbursement of nondeductible expenses. H&r block 2010 tax software   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. H&r block 2010 tax software 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. H&r block 2010 tax software 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. H&r block 2010 tax software Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. H&r block 2010 tax software In addition, the following payments will be treated as paid under a nonaccountable plan. H&r block 2010 tax software Excess reimbursements you fail to return to your employer. H&r block 2010 tax software Reimbursements of nondeductible expenses. H&r block 2010 tax software See Reimbursement of nondeductible expenses, earlier. H&r block 2010 tax software 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. H&r block 2010 tax software This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. H&r block 2010 tax software If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. H&r block 2010 tax software Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. H&r block 2010 tax software Your employer will report the total in box 1 of your Form W-2. H&r block 2010 tax software Example. H&r block 2010 tax software 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. H&r block 2010 tax software 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. H&r block 2010 tax software 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. H&r block 2010 tax software These payments are made to persons displaced from their homes, businesses, or farms by federal projects. H&r block 2010 tax software 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. H&r block 2010 tax software See Reimbursements included in income, later. H&r block 2010 tax software Reimbursements excluded from income. H&r block 2010 tax software   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. H&r block 2010 tax software These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. H&r block 2010 tax software Your employer should report these reimbursements on your Form W-2, box 12, with Code P. H&r block 2010 tax software    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). H&r block 2010 tax software Expenses deducted in earlier year. H&r block 2010 tax software   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. H&r block 2010 tax software Your employer should show the amount of your reimbursement in box 12 of your Form W-2. H&r block 2010 tax software Reimbursements included in income. H&r block 2010 tax software   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. H&r block 2010 tax software See Nonaccountable Plans under Types of Reimbursement Plans, earlier. H&r block 2010 tax software Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. H&r block 2010 tax software This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. H&r block 2010 tax software It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. H&r block 2010 tax software Reimbursement for deductible and nondeductible expenses. H&r block 2010 tax software    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. H&r block 2010 tax software Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. H&r block 2010 tax software Amount of income tax withheld. H&r block 2010 tax software   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. H&r block 2010 tax software 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. H&r block 2010 tax software   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. H&r block 2010 tax software The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. H&r block 2010 tax software Estimated tax. H&r block 2010 tax software    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. H&r block 2010 tax software For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. H&r block 2010 tax software 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. H&r block 2010 tax software For a quick overview, see Table 2, later. H&r block 2010 tax software Form 3903 Use Form 3903 to figure your moving expense deduction. H&r block 2010 tax software Use a separate Form 3903 for each move for which you are deducting expenses. H&r block 2010 tax software Do not file Form 3903 if all of the following apply. H&r block 2010 tax software You moved to a location outside the United States in an earlier year. H&r block 2010 tax software You are claiming only storage fees while you were away from the United States. H&r block 2010 tax software Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. H&r block 2010 tax software 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. H&r block 2010 tax software 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. H&r block 2010 tax software Completing Form 3903. H&r block 2010 tax software   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. H&r block 2010 tax software 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). H&r block 2010 tax software Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. H&r block 2010 tax software This excluded amount should be identified on Form W-2, box 12, with code P. H&r block 2010 tax software Expenses greater than reimbursement. H&r block 2010 tax software   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. H&r block 2010 tax software This is your moving expense deduction. H&r block 2010 tax software Expenses equal to or less than reimbursement. H&r block 2010 tax software    If line 3 is equal to or less than line 4, you have no moving expense deduction. H&r block 2010 tax software Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. H&r block 2010 tax software Table 2. H&r block 2010 tax software Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. H&r block 2010 tax software . H&r block 2010 tax software . H&r block 2010 tax software AND you have. H&r block 2010 tax software . H&r block 2010 tax software . H&r block 2010 tax software THEN. H&r block 2010 tax software . H&r block 2010 tax software . H&r block 2010 tax software 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. H&r block 2010 tax software your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. H&r block 2010 tax software 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. H&r block 2010 tax software your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. H&r block 2010 tax software no reimbursement moving expenses file Form 3903 showing all allowable  expenses. H&r block 2010 tax software * * See Deductible Moving Expenses, earlier, for allowable expenses. H&r block 2010 tax software    Where to deduct. H&r block 2010 tax software   Deduct your moving expenses on Form 1040, line 26. H&r block 2010 tax software The amount of moving expenses you can deduct is shown on Form 3903, line 5. H&r block 2010 tax software    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. H&r block 2010 tax software   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. H&r block 2010 tax software Expenses not reimbursed. H&r block 2010 tax software   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. H&r block 2010 tax software Example. H&r block 2010 tax software In December 2012, your employer transferred you to another city in the United States, where you still work. H&r block 2010 tax software You are single and were not reimbursed for your moving expenses. H&r block 2010 tax software In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. H&r block 2010 tax software In January 2013, you paid for travel to the new city. H&r block 2010 tax software You can deduct these additional expenses on your 2013 tax return. H&r block 2010 tax software Expenses reimbursed. H&r block 2010 tax software   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. H&r block 2010 tax software 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. H&r block 2010 tax software See Choosing when to deduct, next. H&r block 2010 tax software   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. H&r block 2010 tax software Choosing when to deduct. H&r block 2010 tax software   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. H&r block 2010 tax software How to make the choice. H&r block 2010 tax software   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. H&r block 2010 tax software    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. H&r block 2010 tax software Illustrated Example Tom and Peggy Smith are married and have two children. H&r block 2010 tax software They owned a home in Detroit where Tom worked. H&r block 2010 tax software On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. H&r block 2010 tax software Peggy flew to San Diego on March 1 to look for a new home. H&r block 2010 tax software She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. H&r block 2010 tax software The Smiths sold their Detroit home for $1,500 less than they paid for it. H&r block 2010 tax software They contracted to have their personal effects moved to San Diego on April 3. H&r block 2010 tax software The family drove to San Diego where they found that their new home was not finished. H&r block 2010 tax software They stayed in a nearby motel until the house was ready on May 1. H&r block 2010 tax software On April 10, Tom went to work in the San Diego plant where he still works. H&r block 2010 tax software 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. H&r block 2010 tax software ) 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. H&r block 2010 tax software His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. H&r block 2010 tax software 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. H&r block 2010 tax software 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. H&r block 2010 tax software His employer identified this amount with code P. H&r block 2010 tax software The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. H&r block 2010 tax software Tom must include this amount on Form 1040, line 7. H&r block 2010 tax software The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. H&r block 2010 tax software Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. H&r block 2010 tax software To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. H&r block 2010 tax software 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. H&r block 2010 tax software He also enters his deduction, $1,200, on Form 1040, line 26. H&r block 2010 tax software Nondeductible expenses. H&r block 2010 tax software   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. H&r block 2010 tax software Item 1 — pre-move househunting expenses of $524. H&r block 2010 tax software Item 2 — the $25,000 down payment on the San Diego home. H&r block 2010 tax software 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. H&r block 2010 tax software Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. H&r block 2010 tax software The commission is used to figure the gain or loss on the sale. H&r block 2010 tax software Item 4 — the $1,500 loss on the sale of the Detroit home. H&r block 2010 tax software Item 6 — the $320 expense for meals while driving to San Diego. H&r block 2010 tax software (However, the lodging and car expenses are deductible. H&r block 2010 tax software ) Item 7 — temporary living expenses of $3,730. H&r block 2010 tax software    This image is too large to be displayed in the current screen. H&r block 2010 tax software Please click the link to view the image. H&r block 2010 tax software 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. H&r block 2010 tax software You can deduct your unreimbursed moving expenses. H&r block 2010 tax software 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. H&r block 2010 tax software The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. H&r block 2010 tax software Spouse and dependents. H&r block 2010 tax software   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. H&r block 2010 tax software   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. H&r block 2010 tax software Services or reimbursements provided by government. H&r block 2010 tax software   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. H&r block 2010 tax software 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. H&r block 2010 tax software 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. H&r block 2010 tax software   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. H&r block 2010 tax software You can deduct the expenses that are more than your reimbursements. H&r block 2010 tax software See Deductible Moving Expenses, earlier. H&r block 2010 tax software How to complete Form 3903 for members of the Armed Forces. H&r block 2010 tax software    Take the following steps. H&r block 2010 tax software Complete lines 1 through 3 of the form, using your actual expenses. H&r block 2010 tax software Do not include any expenses for moving services provided by the government. H&r block 2010 tax software Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. H&r block 2010 tax software Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. H&r block 2010 tax software Do not include the value of moving or storage services provided by the government. H&r block 2010 tax software Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. H&r block 2010 tax software Complete line 5. H&r block 2010 tax software 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. H&r block 2010 tax software This is your moving expense deduction. H&r block 2010 tax software If line 3 is equal to or less than line 4, you do not have a moving expense deduction. H&r block 2010 tax software Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. H&r block 2010 tax software If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. H&r block 2010 tax software    Do not deduct any expenses for moving or storage services provided by the government. H&r block 2010 tax software How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. H&r block 2010 tax software 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. H&r block 2010 tax software Free help with your tax return. H&r block 2010 tax software   Free help in preparing your return is available nationwide from IRS-certified volunteers. H&r block 2010 tax software The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. H&r block 2010 tax software The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. H&r block 2010 tax software 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. H&r block 2010 tax software Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. H&r block 2010 tax software To find the nearest VITA or TCE site, visit IRS. H&r block 2010 tax software gov or call 1-800-906-9887. H&r block 2010 tax software   As part of the TCE program, AARP offers the Tax-Aide counseling program. H&r block 2010 tax software To find the nearest AARP Tax-Aide site, visit AARP's website at www. H&r block 2010 tax software aarp. H&r block 2010 tax software org/money/taxaide or call 1-888-227-7669. H&r block 2010 tax software   For more information on these programs, go to IRS. H&r block 2010 tax software gov and enter “VITA” in the search box. H&r block 2010 tax software Internet. H&r block 2010 tax software IRS. H&r block 2010 tax software gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. H&r block 2010 tax software Apply for an Employer Identification Number (EIN). H&r block 2010 tax software Go to IRS. H&r block 2010 tax software gov and enter Apply for an EIN in the search box. H&r block 2010 tax software Request an Electronic Filing PIN by going to IRS. H&r block 2010 tax software gov and entering Electronic Filing PIN in the search box. H&r block 2010 tax software Check the status of your 2013 refund with Where's My Refund? Go to IRS. H&r block 2010 tax software gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block 2010 tax software 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. H&r block 2010 tax software Check the status of your amended return. H&r block 2010 tax software Go to IRS. H&r block 2010 tax software gov and enter Where's My Amended Return in the search box. H&r block 2010 tax software Download forms, instructions, and publications, including some accessible versions. H&r block 2010 tax software Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. H&r block 2010 tax software gov or IRS2Go. H&r block 2010 tax software Tax return and tax account transcripts are generally available for the current year and past three years. H&r block 2010 tax software Figure your income tax withholding with the IRS Withholding Calculator on IRS. H&r block 2010 tax software gov. H&r block 2010 tax software Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. H&r block 2010 tax software Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. H&r block 2010 tax software gov. H&r block 2010 tax software Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. H&r block 2010 tax software gov or IRS2Go. H&r block 2010 tax software Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. H&r block 2010 tax software An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. H&r block 2010 tax software Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. H&r block 2010 tax software If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. H&r block 2010 tax software Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. H&r block 2010 tax software Locate the nearest volunteer help site with the VITA Locator Tool on IRS. H&r block 2010 tax software gov. H&r block 2010 tax software 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. H&r block 2010 tax software The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. H&r block 2010 tax software Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. H&r block 2010 tax software AARP offers the Tax-Aide counseling program as part of the TCE program. H&r block 2010 tax software Visit AARP's website to find the nearest Tax-Aide location. H&r block 2010 tax software Research your tax questions. H&r block 2010 tax software Search publications and instructions by topic or keyword. H&r block 2010 tax software Read the Internal Revenue Code, regulations, or other official guidance. H&r block 2010 tax software Read Internal Revenue Bulletins. H&r block 2010 tax software Sign up to receive local and national tax news by email. H&r block 2010 tax software Phone. H&r block 2010 tax software You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. H&r block 2010 tax software Download the free IRS2Go mobile app from the iTunes app store or from Google Play. H&r block 2010 tax software 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. H&r block 2010 tax software Call to locate the nearest volunteer help site, 1-800-906-9887. H&r block 2010 tax software 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. H&r block 2010 tax software The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. H&r block 2010 tax software Most VITA and TCE sites offer free electronic filing. H&r block 2010 tax software Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. H&r block 2010 tax software Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. H&r block 2010 tax software Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. H&r block 2010 tax software The automated Where's My Refund? information is available 24 hours a day, 7 days a week. H&r block 2010 tax software 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. H&r block 2010 tax software 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. H&r block 2010 tax software Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block 2010 tax software Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. H&r block 2010 tax software Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. H&r block 2010 tax software 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). H&r block 2010 tax software You should receive your order within 10 business days. H&r block 2010 tax software Call to order transcripts of your tax returns or tax account, 1-800-908-9946. H&r block 2010 tax software Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. H&r block 2010 tax software Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. H&r block 2010 tax software Call to ask tax questions, 1-800-829-1040. H&r block 2010 tax software Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. H&r block 2010 tax software The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. H&r block 2010 tax software These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. H&r block 2010 tax software gsa. H&r block 2010 tax software gov/fedrelay. H&r block 2010 tax software Walk-in. H&r block 2010 tax software You can find a selection of forms, publications and services — in-person, face-to-face. H&r block 2010 tax software Products. H&r block 2010 tax software You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H&r block 2010 tax software Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. H&r block 2010 tax software Services. H&r block 2010 tax software You can walk in to your local TAC most business days for personal, face-to-face tax help. H&r block 2010 tax software An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. H&r block 2010 tax software 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. H&r block 2010 tax software No appointment is necessary—just walk in. H&r block 2010 tax software Before visiting, check www. H&r block 2010 tax software irs. H&r block 2010 tax software gov/localcontacts for hours of operation and services provided. H&r block 2010 tax software Mail. H&r block 2010 tax software You can send your order for forms, instructions, and publications to the address below. H&r block 2010 tax software You should receive a response within 10 business days after your request is received. H&r block 2010 tax software  Internal Revenue Service 1201 N. H&r block 2010 tax software Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. H&r block 2010 tax software   The Taxpayer Advocate Service (TAS) is your voice at the IRS. H&r block 2010 tax software Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. H&r block 2010 tax software What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. H&r block 2010 tax software 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. H&r block 2010 tax software You face (or your business is facing) an immediate threat of adverse action. H&r block 2010 tax software You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. H&r block 2010 tax software   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. H&r block 2010 tax software Here's why we can help: TAS is an independent organization within the IRS. H&r block 2010 tax software Our advocates know how to work with the IRS. H&r block 2010 tax software Our services are free and tailored to meet your needs. H&r block 2010 tax software We have offices in every state, the District of Columbia, and Puerto Rico. H&r block 2010 tax software 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. H&r block 2010 tax software irs. H&r block 2010 tax software gov/advocate, or call us toll-free at 1-877-777-4778. H&r block 2010 tax software How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. H&r block 2010 tax software If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. H&r block 2010 tax software irs. H&r block 2010 tax software gov/sams. H&r block 2010 tax software Low Income Taxpayer Clinics. H&r block 2010 tax software   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. H&r block 2010 tax software Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. H&r block 2010 tax software Visit www. H&r block 2010 tax software TaxpayerAdvocate. H&r block 2010 tax software irs. H&r block 2010 tax software gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. H&r block 2010 tax software Prev  Up  Next   Home   More Online Publications
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Quality Examination Process

The Quality Examination Process (QEP) is a systematic approach for engaging and involving Large Business and International (LB&I) Division taxpayers in the tax examination process, from the earliest planning stages through resolution of all issues and completion of the case.

QEP sets the foundation for improved communication between LB&I agents and taxpayers. QEP also supports greater consistency in the exam process.

LB&I has developed a new publication, “ Achieving Quality Examinations through Effective Planning, Execution and Resolution”. The publication outlines the LB&I examination process from start to finish, and it explains LB&I and taxpayer responsibilities for ensuring an efficient, effective examination. LB&I revenue agents will review the publication with taxpayers at the start of most new tax examinations.

Note: IRM Section 4.46 – LB&I Guide for Quality Examinations – is being updated to reflect these changes. Existing references to the Joint Audit Planning Process are being removed and replaced with information about the Quality Examination Process.

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Page Last Reviewed or Updated: 16-Jan-2014

The H&r Block 2010 Tax Software

H&r block 2010 tax software Publication 583 - Introductory Material Table of Contents Introduction Introduction Table 1. H&r block 2010 tax software What New Business Owners Need To Know About Federal Taxes   (Note: This table is intended to help you, as a new business owner, learn what you need to know about your federal tax responsibilities. H&r block 2010 tax software To use it, ask yourself each question in the left column, then see the related discussion in the right column. H&r block 2010 tax software ) What Must I Know? Where To Find the Answer Which form of business will I use? See Forms of Business. H&r block 2010 tax software Will I need an employer identification number (EIN)? See Identification Numbers. H&r block 2010 tax software Do I have to start my tax year in January, or may I start it in any other month? See Tax Year. H&r block 2010 tax software What method can I use to account for my income and expenses? See Accounting Method. H&r block 2010 tax software What kinds of federal taxes will I have to pay? How should I pay my taxes? See Business Taxes. H&r block 2010 tax software What must I do if I have employees? See Employment Taxes. H&r block 2010 tax software Which forms must I file? See Table 2 and Information Returns. H&r block 2010 tax software Are there penalties if I do not pay my taxes or file my returns? See Penalties. H&r block 2010 tax software What business expenses can I deduct on my federal income tax return? See Business Expenses. H&r block 2010 tax software What records must I keep? How long must I keep them? See Recordkeeping. H&r block 2010 tax software This publication provides basic federal tax information for people who are starting a business. H&r block 2010 tax software It also provides information on keeping records and illustrates a recordkeeping system. H&r block 2010 tax software Throughout this publication we refer to other IRS publications and forms where you will find more information. H&r block 2010 tax software In addition, you may want to contact other government agencies, such as the Small Business Administration (SBA). H&r block 2010 tax software See How To Get More Information later. H&r block 2010 tax software Comments and suggestions. H&r block 2010 tax software   We welcome your comments about this publication and your suggestions for future editions. H&r block 2010 tax software   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. H&r block 2010 tax software NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block 2010 tax software Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block 2010 tax software   You can email us at taxforms@irs. H&r block 2010 tax software gov. H&r block 2010 tax software Please put “Publications Comment” on the subject line. H&r block 2010 tax software You can also send us comments from www. H&r block 2010 tax software irs. H&r block 2010 tax software gov/formspubs, select “Comment on Tax Forms and Publications” under “Information about. H&r block 2010 tax software ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H&r block 2010 tax software Ordering forms and publications. H&r block 2010 tax software Visit www. H&r block 2010 tax software irs. H&r block 2010 tax software gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. H&r block 2010 tax software Internal Revenue Service 1201 N. H&r block 2010 tax software Mitsubishi Motorway Bloomington, IL 61705–6613 Tax questions. H&r block 2010 tax software   If you have a tax question, check the information available on IRS. H&r block 2010 tax software gov or call 1-800-829-1040. H&r block 2010 tax software We cannot answer tax questions sent to either of the above addresses. H&r block 2010 tax software Future Developments. H&r block 2010 tax software   The IRS has created a page on IRS. H&r block 2010 tax software gov for information about Publication 583 at www. H&r block 2010 tax software irs. H&r block 2010 tax software gov/pub583. H&r block 2010 tax software Information about any future developments affecting Publication 583 (such as legislation enacted after we release it) will be posted on that page. H&r block 2010 tax software Prev  Up  Next   Home   More Online Publications