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How To File Your 2012 Tax Return

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How To File Your 2012 Tax Return

How to file your 2012 tax return 21. How to file your 2012 tax return   Medical and Dental Expenses Table of Contents What's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. How to file your 2012 tax return How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons What's New Medical and dental expenses. How to file your 2012 tax return  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. How to file your 2012 tax return 5% if either you or your spouse is age 65 or older). How to file your 2012 tax return Standard mileage rate. How to file your 2012 tax return  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. How to file your 2012 tax return See Transportation under What Medical Expenses Are Includible. How to file your 2012 tax return Introduction This chapter will help you determine the following. How to file your 2012 tax return What medical expenses are. How to file your 2012 tax return What expenses you can include this year. How to file your 2012 tax return How much of the expenses you can deduct. How to file your 2012 tax return Whose medical expenses you can include. How to file your 2012 tax return What medical expenses are includible. How to file your 2012 tax return How to treat reimbursements. How to file your 2012 tax return How to report the deduction on your tax return. How to file your 2012 tax return How to report impairment-related work expenses. How to file your 2012 tax return How to report health insurance costs if you are self-employed. How to file your 2012 tax return Useful Items - You may want to see: Publications 502 Medical and Dental Expenses 969 Health Savings Accounts and Other Tax-Favored Health Plans Form (and Instructions) Schedule A (Form 1040) Itemized Deductions What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. How to file your 2012 tax return These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. How to file your 2012 tax return They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. How to file your 2012 tax return Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. How to file your 2012 tax return They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. How to file your 2012 tax return Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. How to file your 2012 tax return Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. How to file your 2012 tax return What Expenses Can You Include This Year? You can include only the medical and dental expenses you paid this year, regardless of when the services were provided. How to file your 2012 tax return If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. How to file your 2012 tax return If you use a “pay-by-phone” or “online” account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. How to file your 2012 tax return If you use a credit card, include medical expenses you charge to your credit card in the year the charge is made, not when you actually pay the amount charged. How to file your 2012 tax return Separate returns. How to file your 2012 tax return   If you and your spouse live in a noncommunity property state and file separate returns, each of you can include only the medical expenses each actually paid. How to file your 2012 tax return Any medical expenses paid out of a joint checking account in which you and your spouse have the same interest are considered to have been paid equally by each of you, unless you can show otherwise. How to file your 2012 tax return Community property states. How to file your 2012 tax return   If you and your spouse live in a community property state and file separate returns, or are registered domestic partners in Nevada, Washington, or California, any medical expenses paid out of community funds are divided equally. How to file your 2012 tax return Each of you should include half the expenses. How to file your 2012 tax return If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. How to file your 2012 tax return If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. How to file your 2012 tax return How Much of the Expenses Can You Deduct? Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your AGI (7. How to file your 2012 tax return 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). How to file your 2012 tax return Example. How to file your 2012 tax return You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. How to file your 2012 tax return You paid medical expenses of $2,500. How to file your 2012 tax return You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. How to file your 2012 tax return Whose Medical Expenses Can You Include? You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. How to file your 2012 tax return There are different rules for decedents and for individuals who are the subject of multiple support agreements. How to file your 2012 tax return See Support claimed under a multiple support agreement , later. How to file your 2012 tax return Yourself You can include medical expenses you paid for yourself. How to file your 2012 tax return Spouse You can include medical expenses you paid for your spouse. How to file your 2012 tax return To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. How to file your 2012 tax return Example 1. How to file your 2012 tax return Mary received medical treatment before she married Bill. How to file your 2012 tax return Bill paid for the treatment after they married. How to file your 2012 tax return Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. How to file your 2012 tax return If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. How to file your 2012 tax return Mary would include the amounts she paid during the year in her separate return. How to file your 2012 tax return If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. How to file your 2012 tax return Example 2. How to file your 2012 tax return This year, John paid medical expenses for his wife Louise, who died last year. How to file your 2012 tax return John married Belle this year and they file a joint return. How to file your 2012 tax return Because John was married to Louise when she received the medical services, he can include those expenses in figuring his medical expense deduction for this year. How to file your 2012 tax return Dependent You can include medical expenses you paid for your dependent. How to file your 2012 tax return For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. How to file your 2012 tax return A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. How to file your 2012 tax return The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. How to file your 2012 tax return S. How to file your 2012 tax return citizen or national, or a resident of the United States, Canada, or Mexico. How to file your 2012 tax return If your qualifying child was adopted, see Exception for adopted child , next. How to file your 2012 tax return You can include medical expenses you paid for an individual that would have been your dependent except that: He or she received gross income of $3,900 or more in 2013, He or she filed a joint return for 2013, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. How to file your 2012 tax return Exception for adopted child. How to file your 2012 tax return   If you are a U. How to file your 2012 tax return S. How to file your 2012 tax return citizen or U. How to file your 2012 tax return S. How to file your 2012 tax return national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. How to file your 2012 tax return S. How to file your 2012 tax return citizen or national or a resident of the United States, Canada, or Mexico. How to file your 2012 tax return Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, or, if he or she did, it was only to claim a refund. How to file your 2012 tax return Adopted child. How to file your 2012 tax return   A legally adopted child is treated as your own child. How to file your 2012 tax return This includes a child lawfully placed with you for legal adoption. How to file your 2012 tax return   You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid. How to file your 2012 tax return   If you pay back an adoption agency or other persons for medical expenses they paid under an agreement with you, you are treated as having paid those expenses provided you clearly substantiate that the payment is directly attributable to the medical care of the child. How to file your 2012 tax return   But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you cannot include them as medical expenses. How to file your 2012 tax return    You may be able to take an adoption credit for other expenses related to an adoption. How to file your 2012 tax return See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. How to file your 2012 tax return Child of divorced or separated parents. How to file your 2012 tax return   For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. How to file your 2012 tax return Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if: The child is in the custody of one or both parents for more than half the year, The child receives over half of his or her support during the year from his or her parents, and The child's parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Live apart at all times during the last 6 months of the year. How to file your 2012 tax return This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). How to file your 2012 tax return Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of either of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child earlier) of any other person for 2013, and For whom you provided over half of the support in 2013. How to file your 2012 tax return But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. How to file your 2012 tax return Support claimed under a multiple support agreement. How to file your 2012 tax return   If you are considered to have provided more than half of a qualifying relative's support under a multiple support agreement, you can include medical expenses you pay for that person. How to file your 2012 tax return A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. How to file your 2012 tax return   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. How to file your 2012 tax return However, you can include the entire unreimbursed amount you paid for medical expenses. How to file your 2012 tax return Example. How to file your 2012 tax return You and your three brothers each provide one-fourth of your mother's total support. How to file your 2012 tax return Under a multiple support agreement, you treat your mother as your dependent. How to file your 2012 tax return You paid all of her medical expenses. How to file your 2012 tax return Your brothers reimbursed you for three-fourths of these expenses. How to file your 2012 tax return In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. How to file your 2012 tax return Your brothers cannot include any part of the expenses. How to file your 2012 tax return However, if you and your brothers share the nonmedical support items and you separately pay all of your mother's medical expenses, you can include the unreimbursed amount you paid for her medical expenses in your medical expenses. How to file your 2012 tax return Decedent Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent's final income tax return. How to file your 2012 tax return This includes expenses for the decedent's spouse and dependents as well as for the decedent. How to file your 2012 tax return The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided. How to file your 2012 tax return The expenses must be paid within the 1-year period beginning with the day after the date of death. How to file your 2012 tax return If you are the survivor or personal representative making this choice, you must attach a statement to the decedent's Form 1040 (or the decedent's amended return, Form 1040X) saying that the expenses have not been and will not be claimed on the estate tax return. How to file your 2012 tax return Qualified medical expenses paid before death by the decedent are not deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account. How to file your 2012 tax return Amended returns and claims for refund are discussed in chapter 1. How to file your 2012 tax return What if you pay medical expenses of a deceased spouse or dependent?   If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Form 1040 in the year paid, whether they are paid before or after the decedent's death. How to file your 2012 tax return The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses. How to file your 2012 tax return What Medical Expenses Are Includible? Use Table 21-1, later, as a guide to determine which medical and dental expenses you can include on Schedule A (Form 1040). How to file your 2012 tax return This table does not include all possible medical expenses. How to file your 2012 tax return To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. How to file your 2012 tax return Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. How to file your 2012 tax return Medical care policies can provide payment for treatment that includes: Hospitalization, surgical services, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Long-term care (subject to additional limitations). How to file your 2012 tax return See Qualified Long-Term Care Insurance Contracts in Publication 502. How to file your 2012 tax return If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. How to file your 2012 tax return The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. How to file your 2012 tax return Note. How to file your 2012 tax return When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. How to file your 2012 tax return Also, do not include insurance premiums attributable to a nondependent child under age 27 if your premiums increased as a result of adding this child to your policy. How to file your 2012 tax return Employer-sponsored health insurance plan. How to file your 2012 tax return   Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included in box 1 of your Form W-2. How to file your 2012 tax return Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form W-2. How to file your 2012 tax return Example. How to file your 2012 tax return You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. How to file your 2012 tax return Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. How to file your 2012 tax return Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you cannot deduct the premiums paid with that money. How to file your 2012 tax return Long-term care services. How to file your 2012 tax return   Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income. How to file your 2012 tax return This amount will be reported as wages in box 1 of your Form W-2. How to file your 2012 tax return Health reimbursement arrangement (HRA). How to file your 2012 tax return   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. How to file your 2012 tax return This is because an HRA is funded solely by the employer. How to file your 2012 tax return Retired public safety officers. How to file your 2012 tax return   If you are a retired public safety officer, do not include as medical expenses any health or long-term care premiums that you elected to have paid with tax-free distributions from your retirement plan. How to file your 2012 tax return This applies only to distributions that would otherwise be included in income. How to file your 2012 tax return Medicare A. How to file your 2012 tax return   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. How to file your 2012 tax return The payroll tax paid for Medicare A is not a medical expense. How to file your 2012 tax return   If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. How to file your 2012 tax return In this situation you can include the premiums you paid for Medicare A as a medical expense. How to file your 2012 tax return Medicare B. How to file your 2012 tax return   Medicare B is supplemental medical insurance. How to file your 2012 tax return Premiums you pay for Medicare B are a medical expense. How to file your 2012 tax return Check the information you received from the Social Security Administration to find out your premium. How to file your 2012 tax return Medicare D. How to file your 2012 tax return    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. How to file your 2012 tax return You can include as a medical expense premiums you pay for Medicare D. How to file your 2012 tax return Prepaid insurance premiums. How to file your 2012 tax return   Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). How to file your 2012 tax return Unused sick leave used to pay premiums. How to file your 2012 tax return   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. How to file your 2012 tax return You also must include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire. How to file your 2012 tax return You can include this cost of continuing participation in the health plan as a medical expense. How to file your 2012 tax return   If you participate in a health plan where your employer automatically applies the value of unused sick leave to the cost of your continuing participation in the health plan (and you do not have the option to receive cash), do not include the value of the unused sick leave in gross income. How to file your 2012 tax return You cannot include this cost of continuing participation in that health plan as a medical expense. How to file your 2012 tax return Table 21-1. How to file your 2012 tax return Medical and Dental Expenses Checklist. How to file your 2012 tax return See Publication 502 for more information about these and other expenses. How to file your 2012 tax return You can include: You cannot include: Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see the worksheet in Publication 502) Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. How to file your 2012 tax return ) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, qualified Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Wages for nursing services, below) Special items (artificial limbs, false teeth, eye-glasses, contact lenses, hearing aids, crutches, wheelchair, etc. How to file your 2012 tax return ) Special education for mentally or physically disabled persons Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services Weight-loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer MSAs (see Publication 969) Diaper service Expenses for your general health (even if following your doctor's advice) such as— —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pre-tax basis) Funeral, burial, or cremation expenses Health savings account payments for medical expenses Illegal operation, treatment, or medicine Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. How to file your 2012 tax return Maternity clothes Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases Nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. How to file your 2012 tax return , unless recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician Surgery for purely cosmetic reasons Toothpaste, toiletries, cosmetics, etc. How to file your 2012 tax return Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to get medical care. How to file your 2012 tax return See Nursing home , later. How to file your 2012 tax return You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. How to file your 2012 tax return You can include the cost of such lodging while away from home if all of the following requirements are met. How to file your 2012 tax return The lodging is primarily for and essential to medical care. How to file your 2012 tax return The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. How to file your 2012 tax return The lodging is not lavish or extravagant under the circumstances. How to file your 2012 tax return There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. How to file your 2012 tax return The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. How to file your 2012 tax return You can include lodging for a person traveling with the person receiving the medical care. How to file your 2012 tax return For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. How to file your 2012 tax return Meals are not included. How to file your 2012 tax return Nursing home. How to file your 2012 tax return   You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. How to file your 2012 tax return This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. How to file your 2012 tax return   Do not include the cost of meals and lodging if the reason for being in the home is personal. How to file your 2012 tax return You can, however, include in medical expenses the part of the cost that is for medical or nursing care. How to file your 2012 tax return Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. How to file your 2012 tax return You can include: Bus, taxi, train, or plane fares, or ambulance service, Transportation expenses of a parent who must go with a child who needs medical care, Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. How to file your 2012 tax return Car expenses. How to file your 2012 tax return   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. How to file your 2012 tax return You cannot include depreciation, insurance, general repair, or maintenance expenses. How to file your 2012 tax return   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents per mile. How to file your 2012 tax return    You can also include parking fees and tolls. How to file your 2012 tax return You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. How to file your 2012 tax return Example. How to file your 2012 tax return In 2013, Bill Jones drove 2,800 miles for medical reasons. How to file your 2012 tax return He spent $500 for gas, $30 for oil, and $100 for tolls and parking. How to file your 2012 tax return He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. How to file your 2012 tax return He figures the actual expenses first. How to file your 2012 tax return He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. How to file your 2012 tax return He then figures the standard mileage amount. How to file your 2012 tax return He multiplies 2,800 miles by 24 cents a mile for a total of $672. How to file your 2012 tax return He then adds the $100 tolls and parking for a total of $772. How to file your 2012 tax return Bill includes the $772 of car expenses with his other medical expenses for the year because the $772 is more than the $630 he figured using actual expenses. How to file your 2012 tax return Transportation expenses you cannot include. How to file your 2012 tax return   You cannot include in medical expenses the cost of transportation in the following situations. How to file your 2012 tax return Going to and from work, even if your condition requires an unusual means of transportation. How to file your 2012 tax return Travel for purely personal reasons to another city for an operation or other medical care. How to file your 2012 tax return Travel that is merely for the general improvement of one's health. How to file your 2012 tax return The costs of operating a specially equipped car for other than medical reasons. How to file your 2012 tax return Disabled Dependent Care Expenses Some disabled dependent care expenses may qualify as either: Medical expenses, or Work-related expenses for purposes of taking a credit for dependent care. How to file your 2012 tax return (See chapter 32 and Publication 503, Child and Dependent Care Expenses. How to file your 2012 tax return ) You can choose to apply them either way as long as you do not use the same expenses to claim both a credit and a medical expense deduction. How to file your 2012 tax return How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the taxable year for which you received no insurance or other reimbursement. How to file your 2012 tax return Insurance Reimbursement You must reduce your total medical expenses for the year by all reimbursements for medical expenses that you receive from insurance or other sources during the year. How to file your 2012 tax return This includes payments from Medicare. How to file your 2012 tax return Even if a policy provides reimbursement for only certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. How to file your 2012 tax return Example. How to file your 2012 tax return You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. How to file your 2012 tax return The insurance you receive for the hospital and doctors' bills is more than their charges. How to file your 2012 tax return In figuring your medical deduction, you must reduce the total amount you spent for medical care by the total amount of insurance you received, even if the policies do not cover some of your medical expenses. How to file your 2012 tax return Health reimbursement arrangement (HRA). How to file your 2012 tax return   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. How to file your 2012 tax return An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, are not included in your income. How to file your 2012 tax return Other reimbursements. How to file your 2012 tax return   Generally, you do not reduce medical expenses by payments you receive for: Permanent loss or loss of use of a member or function of the body (loss of limb, sight, hearing, etc. How to file your 2012 tax return ) or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or Loss of earnings. How to file your 2012 tax return   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. How to file your 2012 tax return See How Do You Figure and Report the Deduction on Your Tax Return , later. How to file your 2012 tax return   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. How to file your 2012 tax return You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. How to file your 2012 tax return Excess reimbursement. How to file your 2012 tax return   If you are reimbursed more than your medical expenses, you may have to include the excess in income. How to file your 2012 tax return You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. How to file your 2012 tax return Premiums paid by you. How to file your 2012 tax return   If you pay either the entire premium for your medical insurance or all of the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have an excess reimbursement. How to file your 2012 tax return Generally, you do not include the excess reimbursement in your gross income. How to file your 2012 tax return Premiums paid by you and your employer. How to file your 2012 tax return   If both you and your employer contribute to your medical insurance plan and your employer's contributions are not included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution. How to file your 2012 tax return   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. How to file your 2012 tax return Reimbursement in a later year. How to file your 2012 tax return   If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses. How to file your 2012 tax return   However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year. How to file your 2012 tax return For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Itemized Deduction Recoveries in chapter 12. How to file your 2012 tax return Figure 21-A. How to file your 2012 tax return Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. How to file your 2012 tax return Figure 21-A. How to file your 2012 tax return Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. How to file your 2012 tax return   If you did not deduct a medical expense in the year you paid it because your medical expenses were not more than 10% of your AGI (7. How to file your 2012 tax return 5% of your AGI if either you or your spouse was age 65 or older), or because you did not itemize deductions, do not include the reimbursement up to the amount of the expense in income. How to file your 2012 tax return However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. How to file your 2012 tax return Example. How to file your 2012 tax return For 2013, you were unmarried and under age 65 and you had medical expenses of $500. How to file your 2012 tax return You cannot deduct the $500 because it is less than 10% of your AGI. How to file your 2012 tax return If, in a later year, you are reimbursed for any of the $500 in medical expenses, you do not include the amount reimbursed in your gross income. How to file your 2012 tax return Damages for Personal Injuries If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. How to file your 2012 tax return If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. How to file your 2012 tax return See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. How to file your 2012 tax return Future medical expenses. How to file your 2012 tax return   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. How to file your 2012 tax return If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. How to file your 2012 tax return How Do You Figure and Report the Deduction on Your Tax Return? Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return. How to file your 2012 tax return What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). How to file your 2012 tax return You cannot claim medical expenses on Form 1040A or Form 1040EZ. How to file your 2012 tax return If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. How to file your 2012 tax return Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). How to file your 2012 tax return This should be your expenses that were not reimbursed by insurance or any other sources. How to file your 2012 tax return Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. How to file your 2012 tax return 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. How to file your 2012 tax return Impairment-Related Work Expenses If you are a person with a disability, you can take a business deduction for expenses that are necessary for you to be able to work. How to file your 2012 tax return If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. How to file your 2012 tax return You have a disability if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. How to file your 2012 tax return Impairment-related expenses defined. How to file your 2012 tax return   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. How to file your 2012 tax return Where to report. How to file your 2012 tax return   If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. How to file your 2012 tax return   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. How to file your 2012 tax return Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. How to file your 2012 tax return Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). How to file your 2012 tax return Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. How to file your 2012 tax return Example. How to file your 2012 tax return You are blind. How to file your 2012 tax return You must use a reader to do your work. How to file your 2012 tax return You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. How to file your 2012 tax return The reader's services are only for your work. How to file your 2012 tax return You can deduct your expenses for the reader as business expenses. How to file your 2012 tax return Health Insurance Costs for Self-Employed Persons If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and, your children who were under age 27 at the end of 2013. How to file your 2012 tax return For this purpose, you were self-employed if you were a general partner (or a limited partner receiving guaranteed payments) or you received wages from an S corporation in which you were more than a 2% shareholder. How to file your 2012 tax return The insurance plan must be established under your trade or business and the deduction cannot be more than your earned income from that trade or business. How to file your 2012 tax return You cannot deduct payments for medical insurance for any month in which you were eligible to participate in a health plan subsidized by your employer, your spouse's employer, or, an employer of your dependent or your child under age 27 at the end of 2013. How to file your 2012 tax return You cannot deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse's employer. How to file your 2012 tax return If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Form 1040 instructions to figure the amount you can deduct. How to file your 2012 tax return But if any of the following applies, do not use that worksheet. How to file your 2012 tax return You had more than one source of income subject to self-employment tax. How to file your 2012 tax return You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. How to file your 2012 tax return You are using amounts paid for qualified long-term care insurance to figure the deduction. How to file your 2012 tax return If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. How to file your 2012 tax return Note. How to file your 2012 tax return When figuring the amount you can deduct for insurance premiums, do not include any advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. How to file your 2012 tax return If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. How to file your 2012 tax return Do not include amounts paid for health insurance coverage with retirement plan distributions that were tax-free because you are a retired public safety officer. How to file your 2012 tax return Where to report. How to file your 2012 tax return    You take this deduction on Form 1040. How to file your 2012 tax return If you itemize your deductions and do not claim 100% of your self-employed health insurance on Form 1040, you can generally include any remaining premiums with all other medical expenses on Schedule A (Form 1040), subject to the 10% limit (7. How to file your 2012 tax return 5% if either you or your spouse was age 65 or older). How to file your 2012 tax return See Self-Employed Health Insurance Deduction in chapter 6 of Publication 535, Business Expenses, and Medical and Dental Expenses in the Instructions for Schedule A (Form 1040), for more information. How to file your 2012 tax return Prev  Up  Next   Home   More Online Publications
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Credits & Deductions

There are a variety of credits and deductions for individual and business taxpayers. 

The Earned Income Tax Credit, and the Child and Dependent Care Credit help millions of families every year. There are also a number of credits for small and large businesses. You may have taken deductions when you prepared your annual tax return. In addition to the standard deduction for individuals, common deductions include home mortgage interest, state and local tax, and charitable contributions. Many business expenses are deductible as well.

 Individual Credits

 

 Business Credits

 
 

 Individual Deductions

 

Business Deductions

 

 

 

 

Page Last Reviewed or Updated: 27-Aug-2013

The How To File Your 2012 Tax Return

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