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H&r block printable coupon 11. H&r block printable coupon   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. H&r block printable coupon Free help with your tax return. H&r block printable coupon   You can get free help preparing your return nationwide from IRS-certified volunteers. H&r block printable coupon The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. H&r block printable coupon The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H&r block printable coupon 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 printable coupon In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. H&r block printable coupon To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. H&r block printable coupon gov, download the IRS2Go app, or call 1-800-906-9887. H&r block printable coupon   As part of the TCE program, AARP offers the Tax-Aide counseling program. H&r block printable coupon To find the nearest AARP Tax-Aide site, visit AARP's website at www. H&r block printable coupon aarp. H&r block printable coupon org/money/taxaide or call 1-888-227-7669. H&r block printable coupon For more information on these programs, go to IRS. H&r block printable coupon gov and enter “VITA” in the search box. H&r block printable coupon Internet. H&r block printable coupon    IRS. H&r block printable coupon gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. H&r block printable coupon Download the free IRS2Go app from the iTunes app store or from Google Play. H&r block printable coupon Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, 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 printable coupon Check the status of your 2013 refund with the Where's My Refund? application on IRS. H&r block printable coupon gov or download the IRS2Go app and select the Refund Status option. H&r block printable coupon The IRS issues more than 9 out of 10 refunds in less than 21 days. H&r block printable coupon Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. H&r block printable coupon You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block printable coupon The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H&r block printable coupon Use the Interactive Tax Assistant (ITA) to research your tax questions. H&r block printable coupon No need to wait on the phone or stand in line. H&r block printable coupon The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. H&r block printable coupon When you reach the response screen, you can print the entire interview and the final response for your records. H&r block printable coupon New subject areas are added on a regular basis. H&r block printable coupon  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. H&r block printable coupon gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. H&r block printable coupon You can use the IRS Tax Map, to search publications and instructions by topic or keyword. H&r block printable coupon The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. H&r block printable coupon When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. H&r block printable coupon Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. H&r block printable coupon You can also ask the IRS to mail a return or an account transcript to you. H&r block printable coupon Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. H&r block printable coupon gov or by calling 1-800-908-9946. H&r block printable coupon Tax return and tax account transcripts are generally available for the current year and the past three years. H&r block printable coupon Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. H&r block printable coupon Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. H&r block printable coupon If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. H&r block printable coupon Check the status of your amended return using Where's My Amended Return? Go to IRS. H&r block printable coupon gov and enter Where's My Amended Return? in the search box. H&r block printable coupon You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H&r block printable coupon It can take up to 3 weeks from the date you mailed it to show up in our system. H&r block printable coupon Make a payment using one of several safe and convenient electronic payment options available on IRS. H&r block printable coupon gov. H&r block printable coupon Select the Payment tab on the front page of IRS. H&r block printable coupon gov for more information. H&r block printable coupon Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. H&r block printable coupon Figure your income tax withholding with the IRS Withholding Calculator on IRS. H&r block printable coupon gov. H&r block printable coupon 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 printable coupon Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. H&r block printable coupon gov. H&r block printable coupon Request an Electronic Filing PIN by going to IRS. H&r block printable coupon gov and entering Electronic Filing PIN in the search box. H&r block printable coupon Download forms, instructions and publications, including accessible versions for people with disabilities. H&r block printable coupon Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. H&r block printable coupon gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. H&r block printable coupon An employee can answer questions about your tax account or help you set up a payment plan. H&r block printable coupon Before you visit, check the Office Locator on IRS. H&r block printable coupon gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. H&r block printable coupon If you have a special need, such as a disability, you can request an appointment. H&r block printable coupon 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 printable coupon Apply for an Employer Identification Number (EIN). H&r block printable coupon Go to IRS. H&r block printable coupon gov and enter Apply for an EIN in the search box. H&r block printable coupon Read the Internal Revenue Code, regulations, or other official guidance. H&r block printable coupon Read Internal Revenue Bulletins. H&r block printable coupon Sign up to receive local and national tax news and more by email. H&r block printable coupon Just click on “subscriptions” above the search box on IRS. H&r block printable coupon gov and choose from a variety of options. H&r block printable coupon Phone. H&r block printable coupon    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 printable coupon Download the free IRS2Go app from the iTunes app store or from Google Play. H&r block printable coupon Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. H&r block printable coupon gov, or download the IRS2Go app. H&r block printable coupon Low-to-moderate income, elderly, people 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 printable coupon The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H&r block printable coupon Most VITA and TCE sites offer free electronic filing. H&r block printable coupon Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. H&r block printable coupon 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 printable coupon Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. H&r block printable coupon If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. H&r block printable coupon The IRS issues more than 9 out of 10 refunds in less than 21 days. H&r block printable coupon Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block printable coupon Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. H&r block printable coupon The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H&r block printable coupon Note, the above information is for our automated hotline. H&r block printable coupon Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. H&r block printable coupon Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. H&r block printable coupon You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H&r block printable coupon It can take up to 3 weeks from the date you mailed it to show up in our system. H&r block printable coupon Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). H&r block printable coupon You should receive your order within 10 business days. H&r block printable coupon Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. H&r block printable coupon If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. H&r block printable coupon Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. H&r block printable coupon The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. H&r block printable coupon These individuals can also contact the IRS through relay services such as the Federal Relay Service. H&r block printable coupon Walk-in. H&r block printable coupon   You can find a selection of forms, publications and services — in-person. H&r block printable coupon Products. H&r block printable coupon You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H&r block printable coupon Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. H&r block printable coupon Services. H&r block printable coupon You can walk in to your local TAC for face-to-face tax help. H&r block printable coupon An employee can answer questions about your tax account or help you set up a payment plan. H&r block printable coupon Before visiting, use the Office Locator tool on IRS. H&r block printable coupon gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. H&r block printable coupon Mail. H&r block printable coupon   You can send your order for forms, instructions, and publications to the address below. H&r block printable coupon You should receive a response within 10 business days after your request is received. H&r block printable coupon Internal Revenue Service 1201 N. H&r block printable coupon Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. H&r block printable coupon The Taxpayer Advocate Service (TAS) is your voice at the IRS. H&r block printable coupon Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. H&r block printable coupon   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 printable coupon 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 printable coupon You face (or your business is facing) an immediate threat of adverse action. H&r block printable coupon 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 printable coupon   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 printable coupon Here's why we can help: TAS is an independent organization within the IRS. H&r block printable coupon Our advocates know how to work with the IRS. H&r block printable coupon Our services are free and tailored to meet your needs. H&r block printable coupon We have offices in every state, the District of Columbia, and Puerto Rico. H&r block printable coupon   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 Taxpayer Advocate, or call us toll-free at 1-877-777-4778. H&r block printable coupon   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. H&r block printable coupon If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. H&r block printable coupon Low Income Taxpayer Clinics. H&r block printable coupon   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 printable coupon 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 printable coupon Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. H&r block printable coupon Prev  Up  Next   Home   More Online Publications
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H&r block printable coupon Publication 516 - Main Content Table of Contents U. H&r block printable coupon S. H&r block printable coupon Tax ReturnFiling Information Foreign Bank Accounts U. H&r block printable coupon S. H&r block printable coupon 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). H&r block printable coupon U. H&r block printable coupon S. H&r block printable coupon Tax Return Filing Information If you are a U. H&r block printable coupon S. H&r block printable coupon 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. H&r block printable coupon However, the special rules explained in the following discussions may apply to you. H&r block printable coupon See also Tax Treaty Benefits, later. H&r block printable coupon When To File and Pay Most individual tax returns cover a calendar year, January through December. H&r block printable coupon The regular due date for these tax returns is April 15 of the following year. H&r block printable coupon 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. H&r block printable coupon If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. H&r block printable coupon You must pay interest on any tax not paid by the regular due date. H&r block printable coupon 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. H&r block printable coupon 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. H&r block printable coupon If your return is filed late, the postmark or delivery service date does not determine the date of filing. H&r block printable coupon In that case, your return is considered filed when it is received by the IRS. H&r block printable coupon Extensions You may be able to get an extension of time to file your return and pay your tax. H&r block printable coupon Automatic 2-month extension. H&r block printable coupon   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. H&r block printable coupon S. H&r block printable coupon 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. H&r block printable coupon To get this extension, you must attach a statement to your return explaining how you qualified. H&r block printable coupon You will owe interest on any tax not paid by the regular due date of your return. H&r block printable coupon Married taxpayers. H&r block printable coupon   If you file a joint return, either you or your spouse can qualify for the automatic extension. H&r block printable coupon If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. H&r block printable coupon Additional extension. H&r block printable coupon   You can apply for an additional extension of time to file your return by filing Form 4868. H&r block printable coupon You must file Form 4868 by the due date for your income tax return. H&r block printable coupon   Generally, you must file it by April 15. H&r block printable coupon However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. H&r block printable coupon Check the box on line 8 of Form 4868. H&r block printable coupon Payment of tax. H&r block printable coupon   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. H&r block printable coupon The late-payment penalty applies if, through withholding, etc. H&r block printable coupon , you paid less than 90% of your actual tax liability by the original due date of your income tax return. H&r block printable coupon 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. H&r block printable coupon Electronic filing. H&r block printable coupon   You can file for the additional extension by phone, using your home computer, or through a tax professional. H&r block printable coupon See Form 4868 for more information. H&r block printable coupon Limit on additional extensions. H&r block printable coupon   You generally cannot get a total extension of more than 6 months. H&r block printable coupon However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. H&r block printable coupon   For more information, see Publication 54. H&r block printable coupon Foreign Bank Accounts You must file Form TD F 90-22. H&r block printable coupon 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. H&r block printable coupon This applies if the combined assets in the account(s) were more than $10,000. H&r block printable coupon Do not include accounts in a U. H&r block printable coupon S. H&r block printable coupon military banking facility operated by a U. H&r block printable coupon S. H&r block printable coupon financial institution. H&r block printable coupon File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. H&r block printable coupon Do not attach it to Form 1040. H&r block printable coupon If you are required to file Form TD F 90-22. H&r block printable coupon 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). H&r block printable coupon You also may be required to file Form 8938 with your U. H&r block printable coupon S. H&r block printable coupon income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. H&r block printable coupon 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. H&r block printable coupon For more information, see Form 8938 and its instructions. H&r block printable coupon U. H&r block printable coupon S. H&r block printable coupon Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. H&r block printable coupon If you are a U. H&r block printable coupon S. H&r block printable coupon citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. H&r block printable coupon S. H&r block printable coupon law. H&r block printable coupon This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). H&r block printable coupon If you are a nonresident alien, your income from sources outside the United States is not subject to U. H&r block printable coupon S. H&r block printable coupon tax. H&r block printable coupon Foreign Earned Income Exclusion Employees of the U. H&r block printable coupon S. H&r block printable coupon 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. H&r block printable coupon S. H&r block printable coupon Government as an employee. H&r block printable coupon But see Other Employment, later. H&r block printable coupon Special Situations In the following two situations, your pay is from the U. H&r block printable coupon S. H&r block printable coupon Government and does not qualify for the foreign earned income exclusion. H&r block printable coupon U. H&r block printable coupon S. H&r block printable coupon agency reimbursed by foreign country. H&r block printable coupon   If you are a U. H&r block printable coupon S. H&r block printable coupon Government employee paid by a U. H&r block printable coupon S. H&r block printable coupon agency to perform services in a foreign country, your pay is from the U. H&r block printable coupon S. H&r block printable coupon Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. H&r block printable coupon This is true even if the U. H&r block printable coupon S. H&r block printable coupon agency is reimbursed by the foreign government. H&r block printable coupon Employees of post exchanges, etc. H&r block printable coupon   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. H&r block printable coupon S. H&r block printable coupon Government, the earnings you receive are paid by the U. H&r block printable coupon S. H&r block printable coupon Government. H&r block printable coupon This is true whether they are paid from appropriated or nonappropriated funds. H&r block printable coupon These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. H&r block printable coupon Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. H&r block printable coupon 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. H&r block printable coupon In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. H&r block printable coupon S. H&r block printable coupon citizens or green card holders. H&r block printable coupon Consequently, if you are a U. H&r block printable coupon S. H&r block printable coupon citizen or green card holder, you will generally not be entitled to reduce your U. H&r block printable coupon S. H&r block printable coupon tax on your government pay. H&r block printable coupon If you are neither a U. H&r block printable coupon S. H&r block printable coupon 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. H&r block printable coupon Review the treaty text carefully. H&r block printable coupon U. H&r block printable coupon S. H&r block printable coupon citizens must always file Form 1040. H&r block printable coupon Non-U. H&r block printable coupon S. H&r block printable coupon 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. H&r block printable coupon 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. H&r block printable coupon Most income tax treaties contain an article providing relief from double taxation. H&r block printable coupon Many treaties contain special foreign tax credit rules for U. H&r block printable coupon S. H&r block printable coupon citizens who are residents of a treaty country. H&r block printable coupon For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. H&r block printable coupon Allowances, Differentials, and Special Pay Most payments received by U. H&r block printable coupon S. H&r block printable coupon Government civilian employees for working abroad, including pay differentials, are taxable. H&r block printable coupon However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. H&r block printable coupon The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. H&r block printable coupon Pay differentials. H&r block printable coupon   Pay differentials you receive as financial incentives for employment abroad are taxable. H&r block printable coupon Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. H&r block printable coupon   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. H&r block printable coupon The area does not have to be a qualified hazardous duty area as discussed in Publication 3. H&r block printable coupon Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. H&r block printable coupon Foreign areas allowances. H&r block printable coupon   Certain foreign areas allowances are tax free. H&r block printable coupon Your employer should not have included these allowances as wages on your Form W-2. H&r block printable coupon   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. H&r block printable coupon Title I, chapter 9, of the Foreign Service Act of 1980. H&r block printable coupon Section 4 of the Central Intelligence Agency Act of 1949, as amended. H&r block printable coupon Title II of the Overseas Differentials and Allowances Act. H&r block printable coupon Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. H&r block printable coupon 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. H&r block printable coupon Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. H&r block printable coupon Cost-of-living allowances. H&r block printable coupon   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. H&r block printable coupon 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. H&r block printable coupon Cost-of-living allowances are not included on your Form W-2. H&r block printable coupon Federal court employees. H&r block printable coupon   If you are a federal court employee, the preceding paragraph also applies to you. H&r block printable coupon The cost-of-living allowance must be granted by rules similar to regulations approved by the President. H&r block printable coupon American Institute in Taiwan. H&r block printable coupon   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. H&r block printable coupon S. H&r block printable coupon tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. H&r block printable coupon S. H&r block printable coupon Government. H&r block printable coupon Federal reemployment payments after serving with an international organization. H&r block printable coupon   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. H&r block printable coupon 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. H&r block printable coupon Allowances or reimbursements for travel and transportation expenses. H&r block printable coupon   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. H&r block printable coupon Lodging furnished to a principal representative of the United States. H&r block printable coupon   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. H&r block printable coupon However, amounts paid by the U. H&r block printable coupon S. H&r block printable coupon government for your usual costs of operating and maintaining your household are taxable. H&r block printable coupon If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. H&r block printable coupon Peace Corps. H&r block printable coupon   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. H&r block printable coupon Taxable allowances. H&r block printable coupon   The following allowances must be included on your Form W-2 and reported on your return as wages. H&r block printable coupon If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. H&r block printable coupon The part of living allowances designated by the Director of the Peace Corps as basic compensation. H&r block printable coupon This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. H&r block printable coupon Leave allowances. H&r block printable coupon Readjustment allowances or “termination payments. H&r block printable coupon ” Taxable allowances are considered received by you when credited to your account. H&r block printable coupon Example. H&r block printable coupon 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. H&r block printable coupon 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. H&r block printable coupon Nontaxable allowances. H&r block printable coupon   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. H&r block printable coupon These allowances should not be included on your Form W-2. H&r block printable coupon These allowances are tax free whether paid by the U. H&r block printable coupon S. H&r block printable coupon Government or the foreign country in which you are stationed. H&r block printable coupon Other Income Other employment. H&r block printable coupon   If, in addition to your U. H&r block printable coupon S. H&r block printable coupon 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. H&r block printable coupon In addition, if your spouse is a U. H&r block printable coupon S. H&r block printable coupon 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. H&r block printable coupon For more information, see Publication 54. H&r block printable coupon The tax treaty rules relating to income from personal services generally apply to income from private employment. H&r block printable coupon As discussed above, the saving clause applies to you if you are a U. H&r block printable coupon S. H&r block printable coupon 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). H&r block printable coupon Sale of personal property. H&r block printable coupon   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. H&r block printable coupon S. H&r block printable coupon dollars, the excess of the amount received in U. H&r block printable coupon S. H&r block printable coupon dollars over the cost or other basis of the property is a capital gain. H&r block printable coupon Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. H&r block printable coupon However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. H&r block printable coupon Sale of your home. H&r block printable coupon   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. H&r block printable coupon Losses are not deductible. H&r block printable coupon   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). H&r block printable coupon Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. H&r block printable coupon   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. H&r block printable coupon   For detailed information on selling your home, see Publication 523. H&r block printable coupon Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. H&r block printable coupon 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. H&r block printable coupon 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. H&r block printable coupon Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. H&r block printable coupon Your tax home is not limited to the Embassy, consulate, or duty station. H&r block printable coupon It includes the entire city or general area in which your principal place of employment is located. H&r block printable coupon Traveling away from home. H&r block printable coupon   You are traveling away from home if you meet both of the following requirements. H&r block printable coupon Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. H&r block printable coupon You need to get sleep or rest to meet the demands of your work while away from home. H&r block printable coupon This requirement is not satisfied by merely napping in your car. H&r block printable coupon 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. H&r block printable coupon Temporary assignment. H&r block printable coupon   If your assignment or job away from your tax home is temporary, your tax home does not change. H&r block printable coupon You are considered to be away from home for the whole period, and your travel expenses are deductible. H&r block printable coupon 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. H&r block printable coupon   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. H&r block printable coupon 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. H&r block printable coupon   You must determine whether your assignment is temporary or indefinite when you start work. H&r block printable coupon If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. H&r block printable coupon Employment that is initially temporary may become indefinite due to changed circumstances. H&r block printable coupon 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. H&r block printable coupon Exception for federal crime investigations or prosecutions. H&r block printable coupon   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. H&r block printable coupon 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. H&r block printable coupon Limit on meals and entertainment. H&r block printable coupon   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. H&r block printable coupon However, the limit does not apply to expenses reimbursed under a U. H&r block printable coupon S. H&r block printable coupon Government expense allowance arrangement. H&r block printable coupon Individuals subject to hours of service limits. H&r block printable coupon   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. H&r block printable coupon   Individuals subject to the Department of Transportation's “hours of service” limits include the following. H&r block printable coupon Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. H&r block printable coupon Interstate truck operators and bus drivers who are under Department of Transportation regulations. H&r block printable coupon Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. H&r block printable coupon Certain merchant mariners who are under Coast Guard regulations. H&r block printable coupon Primary purpose of trip must be for business. H&r block printable coupon   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. H&r block printable coupon However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. H&r block printable coupon   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. H&r block printable coupon This applies even if you engage in business activities while there. H&r block printable coupon However, you can deduct any expenses while at your destination that are directly related to your business. H&r block printable coupon Expenses paid for others. H&r block printable coupon   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. H&r block printable coupon Home leave. H&r block printable coupon   The Foreign Service Act requires U. H&r block printable coupon S. H&r block printable coupon citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. H&r block printable coupon 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. H&r block printable coupon   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. H&r block printable coupon You must be able to verify these amounts in order to claim them. H&r block printable coupon Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. H&r block printable coupon More information. H&r block printable coupon   See chapter 1 of Publication 463 for more information on travel expenses. H&r block printable coupon Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. H&r block printable coupon Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. H&r block printable coupon They do not include expenses you have when traveling away from home overnight. H&r block printable coupon Those expenses are deductible as travel expenses and are discussed earlier. H&r block printable coupon Commuting. H&r block printable coupon   You cannot deduct your transportation costs of going between your home and your regular business location. H&r block printable coupon These costs are personal commuting expenses. H&r block printable coupon   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. H&r block printable coupon   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. H&r block printable coupon More information. H&r block printable coupon   For more information on transportation expenses, see chapter 4 of Publication 463. H&r block printable coupon Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. H&r block printable coupon Membership dues. H&r block printable coupon   You can deduct membership dues you pay to professional societies that relate to your business or profession. H&r block printable coupon Subscriptions. H&r block printable coupon   You can deduct subscriptions to professional publications that relate to your business or profession. H&r block printable coupon Educational expenses. H&r block printable coupon   Generally, educational expenses are considered to be personal expenses and are not deductible. H&r block printable coupon However, under some circumstances, educational expenses are deductible as business expenses. H&r block printable coupon   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. H&r block printable coupon   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. H&r block printable coupon These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. H&r block printable coupon   See Publication 970, Tax Benefits for Education, for more information on educational expenses. H&r block printable coupon    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. H&r block printable coupon 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. H&r block printable coupon These benefits are explained in Publication 970. H&r block printable coupon Foreign service representation expenses. H&r block printable coupon   If you are an employee of the U. H&r block printable coupon S. H&r block printable coupon 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. H&r block printable coupon 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. H&r block printable coupon 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. H&r block printable coupon The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. H&r block printable coupon    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. H&r block printable coupon These rules are explained in Publication 463. H&r block printable coupon Representation expenses. H&r block printable coupon   These are expenses that further the interest of the United States abroad. H&r block printable coupon They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. H&r block printable coupon 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. H&r block printable coupon   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. H&r block printable coupon These regulations are available on the Internet at www. H&r block printable coupon state. H&r block printable coupon gov/m/a/als. H&r block printable coupon Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. H&r block printable coupon ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. H&r block printable coupon Impairment-related work expenses. H&r block printable coupon   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. H&r block printable coupon Attendant care includes a reader for a blind person and a helper for a person with a physical disability. H&r block printable coupon These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). H&r block printable coupon They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. H&r block printable coupon Loss on conversion of U. H&r block printable coupon S. H&r block printable coupon dollars into foreign currency. H&r block printable coupon   The conversion of U. H&r block printable coupon S. H&r block printable coupon 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. H&r block printable coupon Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. H&r block printable coupon 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). H&r block printable coupon The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. H&r block printable coupon You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. H&r block printable coupon For each trip away from home, the dates you left and returned and the number of days spent on business. H&r block printable coupon The destination or area of your travel, described by the name of the city, town, or similar designation. H&r block printable coupon The business reason for your travel or the business benefit gained or expected to be gained from your travel. H&r block printable coupon How to record your expenses. H&r block printable coupon   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. H&r block printable coupon They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. H&r block printable coupon 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. H&r block printable coupon   Each expense should be recorded separately in your records. H&r block printable coupon However, some items can be totaled in reasonable categories. H&r block printable coupon 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. H&r block printable coupon You may record tips separately or with the cost of the service. H&r block printable coupon    Documentary evidence generally is required to support all lodging expenses while traveling away from home. H&r block printable coupon It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. H&r block printable coupon Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. H&r block printable coupon It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. H&r block printable coupon    A canceled check by itself does not prove a business cost. H&r block printable coupon You must have other evidence to show that the check was used for a business purpose. H&r block printable coupon Your records must be timely. H&r block printable coupon   Record the elements for the expense in your account book or other record at or near the time of the expense. H&r block printable coupon A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. H&r block printable coupon Confidential information. H&r block printable coupon   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. H&r block printable coupon 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. H&r block printable coupon How To Report Business Expenses As a U. H&r block printable coupon S. H&r block printable coupon 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. H&r block printable coupon If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. H&r block printable coupon 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. H&r block printable coupon 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. H&r block printable coupon Form 2106 or Form 2106-EZ. H&r block printable coupon   You must complete Form 2106 or 2106-EZ to deduct your expenses. H&r block printable coupon Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. H&r block printable coupon 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). H&r block printable coupon Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. H&r block printable coupon Form 2106-EZ. H&r block printable coupon   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. H&r block printable coupon You can use Form 2106-EZ if you meet both of the following conditions. H&r block printable coupon You are not reimbursed by your employer for any expenses. H&r block printable coupon (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. H&r block printable coupon ) If you claim car expenses, you use the standard mileage rate. H&r block printable coupon Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. H&r block printable coupon 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. H&r block printable coupon However, you cannot deduct any expenses for which you received a tax-free allowance as a U. H&r block printable coupon S. H&r block printable coupon Government employee. H&r block printable coupon 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. H&r block printable coupon Closely related to the start of work. H&r block printable coupon   The move must be closely related, both in time and in place, to the start of work at the new location. H&r block printable coupon In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. H&r block printable coupon   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. H&r block printable coupon 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. H&r block printable coupon Distance test. H&r block printable coupon   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. H&r block printable coupon If you did not have an old job location, your new job location must be at least 50 miles from your former home. H&r block printable coupon Time test. H&r block printable coupon   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. H&r block printable coupon Deductible moving expenses. H&r block printable coupon   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). H&r block printable coupon    The cost of your meals is not a deductible moving expense. H&r block printable coupon   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. H&r block printable coupon 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. H&r block printable coupon Expenses must be reasonable. H&r block printable coupon   You can deduct only those expenses that are reasonable for the circumstances of your move. H&r block printable coupon 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. H&r block printable coupon Members of your household. H&r block printable coupon   A member of your household includes anyone who has both your former home and new home as his or her home. H&r block printable coupon It does not include a tenant or employee unless you can claim that person as a dependent. H&r block printable coupon Retirees. H&r block printable coupon   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. H&r block printable coupon You do not have to meet the time test described earlier. H&r block printable coupon Survivors. H&r block printable coupon   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. H&r block printable coupon The move must begin within 6 months after the decedent's death. H&r block printable coupon It must be from the decedent's former home outside the United States, and that home must also have been your home. H&r block printable coupon You do not have to meet the time test described earlier. H&r block printable coupon How to report moving expenses. H&r block printable coupon   Use Form 3903 to report your moving expenses and figure your allowable deduction. H&r block printable coupon Claim the deduction as an adjustment to income on Form 1040. H&r block printable coupon (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. H&r block printable coupon ) Reimbursements. H&r block printable coupon   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. H&r block printable coupon You also must include in gross income reimbursements paid to you under a nonaccountable plan. H&r block printable coupon However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. H&r block printable coupon Additional information. H&r block printable coupon   For additional information about moving expenses, see Publication 521. H&r block printable coupon Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. H&r block printable coupon Contributions. H&r block printable coupon   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. H&r block printable coupon You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. H&r block printable coupon For more information, see Publication 526, Charitable Contributions. H&r block printable coupon Real estate tax and home mortgage interest. H&r block printable coupon   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. H&r block printable coupon 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. H&r block printable coupon Example. H&r block printable coupon Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. H&r block printable coupon During the year, Adam used the allowance, with other funds, to provide a home for himself. H&r block printable coupon 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). H&r block printable coupon Adam did not have any other expenses related to providing a home for himself. H&r block printable coupon Adam must reduce his deductions for home mortgage interest and real estate taxes. H&r block printable coupon 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). H&r block printable coupon The result is 3/4. H&r block printable coupon 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). H&r block printable coupon 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. H&r block printable coupon Exception to the reduction. H&r block printable coupon   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. H&r block printable coupon Required statement. H&r block printable coupon   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. H&r block printable coupon The statement must contain all of the following information. H&r block printable coupon The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. H&r block printable coupon The amount of otherwise deductible expenses attributable to each type of tax-free income. H&r block printable coupon The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. H&r block printable coupon An explanation of how you determined the amounts not directly attributable to each type of tax-free income. H&r block printable coupon   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. H&r block printable coupon 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. H&r block printable coupon S. H&r block printable coupon income tax liability or deduct them as an itemized deduction when figuring your taxable income. H&r block printable coupon Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. H&r block printable coupon Foreign tax credit. H&r block printable coupon   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. H&r block printable coupon If you choose to figure a credit against your U. H&r block printable coupon S. H&r block printable coupon tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. H&r block printable coupon S. H&r block printable coupon income tax return. H&r block printable coupon    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. H&r block printable coupon If all your foreign income is exempt from U. H&r block printable coupon S. H&r block printable coupon tax, you will not be able to claim a foreign tax credit. H&r block printable coupon   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. H&r block printable coupon Exemption from limit. H&r block printable coupon   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. H&r block printable coupon Your only foreign income is passive income, such as interest, dividends, and royalties. H&r block printable coupon The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). H&r block printable coupon 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. H&r block printable coupon If you make the election, you can claim a foreign tax credit without filing Form 1116. H&r block printable coupon However, you cannot carry back or carry over any unused foreign tax to or from this year. H&r block printable coupon See the instructions for the appropriate line in the Tax and Credits section of Form 1040. H&r block printable coupon Foreign tax deduction. H&r block printable coupon   If you choose to deduct all foreign income taxes on your U. H&r block printable coupon S. H&r block printable coupon income tax return, itemize the deduction on Schedule A (Form 1040). H&r block printable coupon You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. H&r block printable coupon Example. H&r block printable coupon Dennis and Christina are married and live and work in Country X. H&r block printable coupon Dennis works for the U. H&r block printable coupon S. H&r block printable coupon Government and Christina is employed by a private company. H&r block printable coupon They pay income tax to Country X on Christina's income only. H&r block printable coupon Dennis and Christina file a joint tax return and exclude all of Christina's income. H&r block printable coupon They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. H&r block printable coupon Deduction for other foreign taxes. H&r block printable coupon   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. H&r block printable coupon You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. H&r block printable coupon   You can deduct real property taxes you pay that are imposed on you by a foreign country. H&r block printable coupon You take this deduction on Schedule A (Form 1040). H&r block printable coupon 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. H&r block printable coupon More information. H&r block printable coupon   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. H&r block printable coupon Local (Foreign) Tax Return As a U. H&r block printable coupon S. H&r block printable coupon Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. H&r block printable coupon 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. H&r block printable coupon Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. H&r block printable coupon Review the treaty text carefully to determine whether your U. H&r block printable coupon S. H&r block printable coupon Government remuneration is taxable in the host country. H&r block printable coupon 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). H&r block printable coupon 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. H&r block printable coupon 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. H&r block printable coupon Most income tax treaties contain an article providing relief from double taxation. H&r block printable coupon Many treaties contain special foreign tax credit rules for U. H&r block printable coupon S. H&r block printable coupon citizens who are residents of a treaty country. H&r block printable coupon For more information about the foreign tax credit, see Foreign Taxes, earlier. H&r block printable coupon 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. H&r block printable coupon For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. H&r block printable coupon Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. H&r block printable coupon Check with the appropriate U. H&r block printable coupon S. H&r block printable coupon Embassy for more information. H&r block printable coupon Double Withholding If your U. H&r block printable coupon S. H&r block printable coupon government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. H&r block printable coupon S. H&r block printable coupon tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. H&r block printable coupon S. H&r block printable coupon income tax return on this income. H&r block printable coupon 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. H&r block printable coupon 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. H&r block printable coupon By selecting the method that is best for you, you will have quick and easy access to tax help. H&r block printable coupon Free help with your tax return. H&r block printable coupon   Free help in preparing your return is available nationwide from IRS-certified volunteers. H&r block printable coupon The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. H&r block printable coupon The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. H&r block printable coupon 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 printable coupon Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. H&r block printable coupon To find the nearest VITA or TCE site, visit IRS. H&r block printable coupon gov or call 1-800-906-9887 or 1-800-829-1040. H&r block printable coupon   As part of the TCE program, AARP offers the Tax-Aide counseling program. H&r block printable coupon To find the nearest AARP Tax-Aide site, visit AARP's website at www. H&r block printable coupon aarp. H&r block printable coupon org/money/taxaide or call 1-888-227-7669. H&r block printable coupon   For more information on these programs, go to IRS. H&r block printable coupon gov and enter “VITA” in the search box. H&r block printable coupon Internet. H&r block printable coupon You can access the IRS website at IRS. H&r block printable coupon gov 24 hours a day, 7 days a week to: E-file your return. H&r block printable coupon Find out about commercial tax preparation and e-file services available free to eligible taxpayers. H&r block printable coupon Check the status of your 2012 refund. H&r block printable coupon Go to IRS. H&r block printable coupon gov and click on Where’s My Refund. H&r block printable coupon 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. H&r block printable coupon If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). H&r block printable coupon 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. H&r block printable coupon 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. H&r block printable coupon Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block printable coupon So in a change from previous filing seasons, you won't get an estimated refund date right away. H&r block printable coupon 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 printable coupon You can obtain a free transcript online at IRS. H&r block printable coupon gov by clicking on Order a Return or Account Transcript under “Tools. H&r block printable coupon ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. H&r block printable coupon You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. H&r block printable coupon Download forms, including talking tax forms, instructions, and publications. H&r block printable coupon Order IRS products. H&r block printable coupon Research your tax questions. H&r block printable coupon Search publications by topic or keyword. H&r block printable coupon Use the Internal Revenue Code, regulations, or other official guidance. H&r block printable coupon View Internal Revenue Bulletins (IRBs) published in the last few years. H&r block printable coupon Figure your withholding allowances using the IRS Withholding Calculator at www. H&r block printable coupon irs. H&r block printable coupon gov/individuals. H&r block printable coupon Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. H&r block printable coupon gov by typing Alternative Minimum Tax Assistant in the search box. H&r block printable coupon Sign up to receive local and national tax news by email. H&r block printable coupon Get information on starting and operating a small business. H&r block printable coupon Phone. H&r block printable coupon Many services are available by phone. H&r block printable coupon   Ordering forms, instructions, and publications. H&r block printable coupon 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). H&r block printable coupon You should receive your order within 10 days. H&r block printable coupon Asking tax questions. H&r block printable coupon Call the IRS with your tax questions at 1-800-829-1040. H&r block printable coupon Solving problems. H&r block printable coupon You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). H&r block printable coupon An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. H&r block printable coupon Call your local Taxpayer Assistance Center for an appointment. H&r block printable coupon To find the number, go to www. H&r block printable coupon irs. H&r block printable coupon gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. H&r block printable coupon TTY/TDD equipment. H&r block printable coupon If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. H&r block printable coupon The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. H&r block printable coupon These individuals can also access the IRS through relay services such as the Federal Relay Service at www. H&r block printable coupon gsa. H&r block printable coupon gov/fedrelay. H&r block printable coupon TeleTax topics. H&r block printable coupon Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. H&r block printable coupon Checking the status of your 2012 refund. H&r block printable coupon 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). H&r block printable coupon 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. H&r block printable coupon If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). H&r block printable coupon 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. H&r block printable coupon Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block printable coupon 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 printable coupon Outside the U. H&r block printable coupon S. H&r block printable coupon If you are outside the United States, taxpayer assistance is available at the following U. H&r block printable coupon S Embassies or consulate. H&r block printable coupon 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. H&r block printable coupon If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). H&r block printable coupon If you are in a U. H&r block printable coupon S. H&r block printable coupon territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. H&r block printable coupon S. H&r block printable coupon Virgin Islands) and have a tax question, you can call 1-800-829-1040. H&r block printable coupon Evaluating the quality of our telephone services. H&r block printable coupon To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. H&r block printable coupon One method is for a second IRS representative to listen in on or record random telephone calls. H&r block printable coupon Another is to ask some callers to complete a short survey at the end of the call. H&r block printable coupon Walk-in. H&r block printable coupon Some products and services are available on a walk-in basis. H&r block printable coupon   Products. H&r block printable coupon You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H&r block printable coupon Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. H&r block printable coupon Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. H&r block printable coupon Services. H&r block printable coupon You can walk in to your local TAC most business days for personal, face-to-face tax help. H&r block printable coupon An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. H&r block printable coupon 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 printable coupon No appointment is necessary—just walk in. H&r block printable coupon Before visiting, check www. H&r block printable coupon irs. H&r block printable coupon gov/localcontacts for hours of operation and services provided. H&r block printable coupon 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. H&r block printable coupon You can leave a message and a representative will call you back within 2 business days. H&r block printable coupon All other issues will be handled without an appointment. H&r block printable coupon To call your local TAC, go to  www. H&r block printable coupon irs. H&r block printable coupon gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. H&r block printable coupon Outside the U. H&r block printable coupon S. H&r block printable coupon 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. H&r block printable coupon S. H&r block printable coupon Embassies and consulates. H&r block printable coupon Mail. H&r block printable coupon You can send your order for forms, instructions, and publications to the address below. H&r block printable coupon You should receive a response within 10 days after your request is received. H&r block printable coupon  Internal Revenue Service 1201 N. H&r block printable coupon Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. H&r block printable coupon S. H&r block printable coupon If you are outside the United States, you can get tax assistance by writing to the address below. H&r block printable coupon  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. H&r block printable coupon   The Taxpayer Advocate Service (TAS) is your voice at the IRS. H&r block printable coupon Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. H&r block printable coupon 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. H&r block printable coupon Remember, the worst thing you can do is nothing at all. H&r block printable coupon   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. H&r block printable coupon You face (or your business is facing) an immediate threat of adverse action. H&r block printable coupon 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. H&r block printable coupon   If you qualify for help, they will do everything they can to get your problem resolved. H&r block printable coupon You will be assigned to one advocate who will be with you at every turn. H&r block printable coupon TAS has offices in every state, the District of Columbia, and Puerto Rico. H&r block printable coupon Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. H&r block printable coupon And its services are always free. H&r block printable coupon   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. H&r block printable coupon The TAS tax toolkit at www. H&r block printable coupon TaxpayerAdvocate. H&r block printable coupon irs. H&r block printable coupon gov can help you understand these rights. H&r block printable coupon   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. H&r block printable coupon irs. H&r block printable coupon gov/advocate. H&r block printable coupon You can also call the toll-free number at 1-877-777-4778. H&r block printable coupon Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. H&r block printable coupon These individuals can also access the IRS through relay services such as the Federal Relay Service at www. H&r block printable coupon gsa. H&r block printable coupon gov/fedrelay. H&r block printable coupon   TAS also handles large-scale or systemic problems that affect many taxpayers. H&r block printable coupon If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. H&r block printable coupon irs. H&r block printable coupon gov/advocate. H&r block printable coupon    Outside the U. H&r block printable coupon S. H&r block printable coupon 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. H&r block printable coupon You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. H&r block printable coupon R. H&r block printable coupon 00968-8000 Low Income Taxpayer Clinics (LITCs). H&r block printable coupon   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. H&r block printable coupon Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. H&r block printable coupon 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. H&r block printable coupon Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. H&r block printable coupon For more information and to find a clinic near you, see the LITC page on www. H&r block printable coupon irs. H&r block printable coupon gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. H&r block printable coupon This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. H&r block printable coupon Free tax services. H&r block printable coupon   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. H&r block printable coupon Learn about free tax information from the IRS, including publications, services, and education and assistance programs. H&r block printable coupon The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. H&r block printable coupon The majority of the information and services listed in this publication are available to you free of charge. H&r block printable coupon If there is a fee associated with a resource or service, it is listed in the publication. H&r block printable coupon   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. H&r block printable coupon DVD for tax products. H&r block printable coupon You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. H&r block printable coupon Prior-year forms, instructions, and publications. H&r block printable coupon Tax Map: an electronic research tool and finding aid. H&r block printable coupon Tax law frequently asked questions. H&r block printable coupon Tax Topics from the IRS telephone response system. H&r block printable coupon Internal Revenue Code—Title 26 of the U. H&r block printable coupon S. H&r block printable coupon Code. H&r block printable coupon Links to other Internet-based tax research materials. H&r block printable coupon Fill-in, print, and save features for most tax forms. H&r block printable coupon Internal Revenue Bulletins. H&r block printable coupon Toll-free and email technical support. H&r block printable coupon Two releases during the year. H&r block printable coupon  – The first release will ship the beginning of January 2013. H&r block printable coupon  – The final release will ship the beginning of March 2013. H&r block printable coupon Purchase the DVD from National Technical Information Service (NTIS) at www. H&r block printable coupon irs. H&r block printable coupon gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). H&r block printable coupon Prev  Up  Next   Home   More Online Publications