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Irs 2012 Tax Forms 1040 Ez

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Irs 2012 Tax Forms 1040 Ez

Irs 2012 tax forms 1040 ez 18. Irs 2012 tax forms 1040 ez   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. Irs 2012 tax forms 1040 ez Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. Irs 2012 tax forms 1040 ez                 Name, address, and employer identification number of seller in subsequent sale             2. Irs 2012 tax forms 1040 ez                 Name, address, and employer identification number of the buyer in subsequent sale             3. Irs 2012 tax forms 1040 ez         Date and location of subsequent sale             4. Irs 2012 tax forms 1040 ez         Volume and type of taxable fuel sold               The undersigned seller (“Seller”) has received the copy of the first taxpayer's report provided with this statement in     connection with Seller's purchase of the taxable fuel described in this statement. Irs 2012 tax forms 1040 ez       Under penalties of perjury, Seller declares that Seller has examined this statement, including any accompanying     schedules and statements, and, to the best of Seller's knowledge and belief, they are true, correct and complete. Irs 2012 tax forms 1040 ez                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. Irs 2012 tax forms 1040 ez                     First Taxpayer's name, address and employer identification number     2. Irs 2012 tax forms 1040 ez                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. Irs 2012 tax forms 1040 ez           Date and location of removal, entry, or sale       4. Irs 2012 tax forms 1040 ez           Volume and type of taxable fuel removed, entered or sold     5. Irs 2012 tax forms 1040 ez Check type of taxable event:         Removal from refinery         Entry into United States         Bulk transfer from terminal by unregistered position holder       Bulk transfer not received at an approved terminal       Sale within the bulk transfer/terminal system       Removal at the terminal rack         Removal or sale by the blender                   6. Irs 2012 tax forms 1040 ez           Amount of federal excise tax paid on account of the removal, entry, or sale                   The undersigned taxpayer (“Taxpayer”) has not received, and will not claim, a credit with respect to, or a refund of, the tax     on the taxable fuel to which this form relates. Irs 2012 tax forms 1040 ez       Under penalties of perjury, Taxpayer declares that Taxpayer has examined this statement, including any accompanying     schedules and statements, and to the best of Taxpayer's knowledge and belief, they are true, correct and complete. Irs 2012 tax forms 1040 ez             Signature and date signed               Printed or typed name of person signing this report               Title     Model Certificate C   NOTIFICATION CERTIFICATE OF TAXABLE FUEL REGISTRANT                           Name, address, and employer identification number of person receiving certificate       The undersigned taxable registrant (“Registrant”) hereby certifies under penalties of perjury that Registrant is registered     by the Internal Revenue Service with registration number and that Registrant's registration has not     been revoked or suspended by the Internal Revenue Service. Irs 2012 tax forms 1040 ez                 Registrant understands that the fraudulent use of this certificate may subject Registrant and all parties making such     fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Irs 2012 tax forms 1040 ez                       Signature and date signed                         Printed or typed name of person signing                         Title of person signing                         Name of Registrant                         Employer identification number                         Address of Registrant     Model Certificate D   CERTIFICATE OF PERSON BUYING GASOLINE BLENDSTOCKS FOR USE OTHER THAN IN THE PRODUCTION OF FINISHED GASOLINE     (To support tax-free sales (other than LUST) under section 4081 of the Internal Revenue Code. Irs 2012 tax forms 1040 ez )                 Name, address, and employer identification number of seller       The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:       The gasoline blendstocks to which this certificate relates will not be used to produce finished gasoline. Irs 2012 tax forms 1040 ez       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. Irs 2012 tax forms 1040 ez Invoice or delivery ticket number       2. Irs 2012 tax forms 1040 ez (number of gallons) of(type of gasoline blendstocks)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:     1. Irs 2012 tax forms 1040 ez Effective date       2. Irs 2012 tax forms 1040 ez Expiration date       (period not to exceed 1 year after the effective date)       3. Irs 2012 tax forms 1040 ez Type (or types) of gasoline blendstocks     4. Irs 2012 tax forms 1040 ez Buyer's account or order number         Buyer will not claim a credit or refund under section 6427(h) of the Internal Revenue Code for any gasoline blendstocks     covered by this certificate. Irs 2012 tax forms 1040 ez         Buyer will provide a new certificate to the seller if any information in this certificate changes. Irs 2012 tax forms 1040 ez       If Buyer resells the gasoline blendstocks to which this certificate relates, Buyer will be liable for tax unless Buyer obtains a     certificate from the purchaser stating that the gasoline blendstocks will not be used to produce finished gasoline and otherwise complies with the conditions of §48. Irs 2012 tax forms 1040 ez 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. Irs 2012 tax forms 1040 ez       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Irs 2012 tax forms 1040 ez       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Irs 2012 tax forms 1040 ez     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn from a purchaser to which Buyer sells gasoline blendstocks tax free. Irs 2012 tax forms 1040 ez       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Irs 2012 tax forms 1040 ez             Signature and date signed               Printed or typed name of person signing               Title of person signing               Name of Buyer               Employer identification number               Address of Buyer     Model Certificate G   CERTIFICATE OF REGISTERED FEEDSTOCK USER     (To support tax-free removals and entries (other than LUST) of kerosene under section 4082 of the Internal Revenue Code. Irs 2012 tax forms 1040 ez )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . Irs 2012 tax forms 1040 ez Buyer's registration has not been revoked     or suspended. Irs 2012 tax forms 1040 ez         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. Irs 2012 tax forms 1040 ez                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. Irs 2012 tax forms 1040 ez A single purchase on invoice or delivery ticket number . Irs 2012 tax forms 1040 ez                 2. Irs 2012 tax forms 1040 ez All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . Irs 2012 tax forms 1040 ez If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. Irs 2012 tax forms 1040 ez                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. Irs 2012 tax forms 1040 ez                 Buyer will provide a new certificate to the seller if any information in this certificate changes. Irs 2012 tax forms 1040 ez                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. Irs 2012 tax forms 1040 ez                 Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of     this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Irs 2012 tax forms 1040 ez             Printed or typed name of person signing               Title of person signing               Employer identification number               Address of Buyer               Signature and date signed     Model Certificate J   CERTIFICATE OF PERSON BUYING COMPRESSED NATURAL GAS (CNG) FOR A NONTAXABLE USE     (To support tax-free sales of CNG under section 4041 of the Internal Revenue Code. Irs 2012 tax forms 1040 ez )                                         Name, address, and employer identification number of seller                   (“Buyer”) certifies the following under penalties of perjury:     Name of buyer                     The CNG to which this certificate relates will be used in a nontaxable use. Irs 2012 tax forms 1040 ez       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. Irs 2012 tax forms 1040 ez Invoice or delivery ticket number       2. Irs 2012 tax forms 1040 ez (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. Irs 2012 tax forms 1040 ez Effective date         2. Irs 2012 tax forms 1040 ez Expiration date         (period not to exceed 1 year after the effective date)         3. Irs 2012 tax forms 1040 ez Buyer's account or order number       Buyer will not claim a credit or refund under section 6427 of the Internal Revenue Code for any CNG to which this certificate relates. Irs 2012 tax forms 1040 ez       Buyer will provide a new certificate to the seller if any information in this certificate changes. Irs 2012 tax forms 1040 ez       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Irs 2012 tax forms 1040 ez       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Irs 2012 tax forms 1040 ez     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn     from a purchaser to which Buyer sells CNG tax free. Irs 2012 tax forms 1040 ez       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Irs 2012 tax forms 1040 ez             Printed or typed name of person signing               Title of person signing             Employer identification number               Address of Buyer               Signature and date signed     Model Certificate K   CERTIFICATE OF PERSON BUYING KEROSENE FOR USE IN AVIATION FOR     COMMERCIAL AVIATION OR NONTAXABLE USE     (To support operator liability for tax on removals of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation pursuant to § 4081 of the Internal Revenue Code or to support a tax rate of zero under § 4041(c) pursuant to §§4041(c) and 4082. Irs 2012 tax forms 1040 ez )           Name, address, and employer identification number of position holder       The undersigned aircraft operator (“Buyer”) hereby certifies the following under the penalties of perjury:       The kerosene for use in aviation to which this certificate relates is purchased (check one): for     use on a farm for farming purposes; for use in foreign trade (reciprocal benefits required for foreign registered airlines); for use in certain helicopter and fixed-wing air ambulance uses; for use other than as a fuel in the propulsion engine of an aircraft; for the exclusive use of a qualified blood collector organization; for the exclusive use of a nonprofit educational organization; for the exclusive use of a state; for use in an aircraft owned by an aircraft museum; for use in military aircraft; or for use in commercial aviation (other than foreign trade). Irs 2012 tax forms 1040 ez       With respect to kerosene for use in aviation purchased after June 30, 2005, for use in commercial aviation     (other than foreign trade), Buyer's registration number is. Irs 2012 tax forms 1040 ez Buyer's registration has not been suspended or revoked by the Internal Revenue Service. Irs 2012 tax forms 1040 ez       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Irs 2012 tax forms 1040 ez Invoice or delivery ticket number       2. Irs 2012 tax forms 1040 ez Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Irs 2012 tax forms 1040 ez Effective date       2. Irs 2012 tax forms 1040 ez Expiration date (period not to exceed 1 year after the effective date)       3. Irs 2012 tax forms 1040 ez Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. Irs 2012 tax forms 1040 ez       If the kerosene for use in aviation to which this certificate relates is being bought for use in commercial aviation     (other than foreign trade), Buyer is liable for tax on its use of the fuel and will pay that tax to the government. Irs 2012 tax forms 1040 ez       If Buyer sells or uses the kerosene for use in aviation to which this certificate relates for a use other than the use     stated above, Buyer will be liable for tax. Irs 2012 tax forms 1040 ez       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. Irs 2012 tax forms 1040 ez     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Irs 2012 tax forms 1040 ez     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. Irs 2012 tax forms 1040 ez       The fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of this certificate     to a fine or imprisonment, or both, together with the costs of prosecution. Irs 2012 tax forms 1040 ez           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver L WAIVER FOR USE BY ULTIMATE PURCHASERS OF KEROSENE FOR CERTAIN USES IN AVIATION (To support vendor's claim for a credit or payment under § 6427(l)(4)(C)(i) of the Internal Revenue Code. Irs 2012 tax forms 1040 ez )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Irs 2012 tax forms 1040 ez The kerosene to which this waiver relates is purchased for — (check one):       1. Irs 2012 tax forms 1040 ez □ Use on a farm for farming purposes,       2. Irs 2012 tax forms 1040 ez □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. Irs 2012 tax forms 1040 ez □ Use in certain helicopter and fixed-wing air ambulance uses,       4. Irs 2012 tax forms 1040 ez □ The exclusive use of a qualified blood collector organization,       5. Irs 2012 tax forms 1040 ez □ The exclusive use of a nonprofit educational organization,       6. Irs 2012 tax forms 1040 ez □ Use in an aircraft owned by an aircraft museum,       7. Irs 2012 tax forms 1040 ez □ Use in military aircraft, or       8. Irs 2012 tax forms 1040 ez □ Use in commercial aviation (other than foreign trade). Irs 2012 tax forms 1040 ez     B. Irs 2012 tax forms 1040 ez This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. Irs 2012 tax forms 1040 ez Invoice or delivery ticket number           2. Irs 2012 tax forms 1040 ez Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. Irs 2012 tax forms 1040 ez Effective date           2. Irs 2012 tax forms 1040 ez Expiration date (period not to exceed 1 year after the effective date)           3. Irs 2012 tax forms 1040 ez Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Irs 2012 tax forms 1040 ez       If Buyer uses the kerosene for use in aviation to which this waiver relates for a use other than the use stated above, Buyer will be liable for tax. Irs 2012 tax forms 1040 ez       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the kerosene for use in aviation used in a nontaxable use. Irs 2012 tax forms 1040 ez       Buyer acknowledges that it has not and will not claim any credit or payment for the kerosene for use in aviation to which this waiver relates. Irs 2012 tax forms 1040 ez       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. Irs 2012 tax forms 1040 ez           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate M   CERTIFICATE FOR STATE USE OR NONPROFIT EDUCATIONAL     ORGANIZATION USE     (To support vendor's claim for a credit or payment under § 6416(a)(4) of the Internal Revenue Code. Irs 2012 tax forms 1040 ez )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       Buyer will use the gasoline or aviation gasoline to which this certificate relates (check one):     For the exclusive use of a state or local government; or     For the exclusive use of a nonprofit educational organization. Irs 2012 tax forms 1040 ez       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Irs 2012 tax forms 1040 ez Invoice or delivery ticket number       2. Irs 2012 tax forms 1040 ez Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Irs 2012 tax forms 1040 ez Effective date       2. Irs 2012 tax forms 1040 ez Expiration date (period not to exceed 1 year after the effective date)       3. Irs 2012 tax forms 1040 ez Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. Irs 2012 tax forms 1040 ez       Buyer understands that by signing this certificate, Buyer gives up its right to claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. Irs 2012 tax forms 1040 ez       Buyer acknowledges that it has not and will not claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. Irs 2012 tax forms 1040 ez       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Irs 2012 tax forms 1040 ez           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver N   WAIVER FOR USE BY ULTIMATE PURCHASERS OF DIESEL FUEL OR     KEROSENE USED IN INTERCITY BUS TRANSPORTATION     (To support vendor's claim for a credit or payment under § 6427 of the Internal Revenue Code. Irs 2012 tax forms 1040 ez )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       The diesel fuel or kerosene to which this waiver relates is purchased for use in intercity bus transportation. Irs 2012 tax forms 1040 ez       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. Irs 2012 tax forms 1040 ez Invoice or delivery ticket number       2. Irs 2012 tax forms 1040 ez Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. Irs 2012 tax forms 1040 ez Effective date       2. Irs 2012 tax forms 1040 ez Expiration date (period not to exceed 1 year after the effective date)       3. Irs 2012 tax forms 1040 ez Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Irs 2012 tax forms 1040 ez       If Buyer uses the diesel fuel or kerosene to which this waiver relates for a use other than in intercity bus transportation, Buyer will be liable for tax. Irs 2012 tax forms 1040 ez       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the diesel fuel or kerosene used in intercity bus transportation. Irs 2012 tax forms 1040 ez       Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this waiver relates. Irs 2012 tax forms 1040 ez       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. Irs 2012 tax forms 1040 ez           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate O   CERTIFICATE FOR BIODIESEL     Certificate Identification Number:     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. Irs 2012 tax forms 1040 ez )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. Irs 2012 tax forms 1040 ez             Producer's name, address, and employer identification number (EIN)   2. Irs 2012 tax forms 1040 ez             Name, address, and EIN of person buying the biodiesel from Producer   3. Irs 2012 tax forms 1040 ez       Date and location of sale to buyer   4. Irs 2012 tax forms 1040 ez This certificate applies to gallons of biodiesel. Irs 2012 tax forms 1040 ez   5. Irs 2012 tax forms 1040 ez Producer certifies that the biodiesel to which this certificate relates is:       % Agri-biodiesel (derived solely from virgin oils)       % Biodiesel other than agri-biodiesel       This certificate applies to the following sale:       Invoice or delivery ticket number       Total number of gallons of biodiesel sold under that invoice or delivery ticket number (including biodiesel not covered by this certificate)       Total number of certificates issued for that invoice or delivery ticket number   6. Irs 2012 tax forms 1040 ez             Name, address, and employer identification number of reseller to whom certificate is issued (only in the case of certificates reissued to a reseller after the return of the original certificate)   7. Irs 2012 tax forms 1040 ez Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). Irs 2012 tax forms 1040 ez       Producer is registered as a biodiesel producer with registration number . Irs 2012 tax forms 1040 ez  Producer's registration has not been suspended or revoked by the Internal Revenue Service. Irs 2012 tax forms 1040 ez       Producer certifies that the biodiesel to which this certificate relates in monoalkyl esters of long chain fatty acids derived from plant or animal matter that meets the requirements of the American Society of Testing and Materials D6751 and the registration requirements for fuels and fuel additives established by EPA under section 211 of the Clean Air Act (42 U. Irs 2012 tax forms 1040 ez S. Irs 2012 tax forms 1040 ez C. Irs 2012 tax forms 1040 ez 7545). Irs 2012 tax forms 1040 ez       Producer understands that the fraudulent use of this certificate may subject Producer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Irs 2012 tax forms 1040 ez           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Model Certificate P CERTIFICATE OF STATE USE (To support vendor's claim for credit or payment under section 6427 of the Internal Revenue Code. Irs 2012 tax forms 1040 ez )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. Irs 2012 tax forms 1040 ez Buyer will use the diesel fuel or kerosene to which this certificate relates for the exclusive use of a state or local government, or the District of Columbia. Irs 2012 tax forms 1040 ez     B. Irs 2012 tax forms 1040 ez This certificate applies to the following (complete as applicable):       1. Irs 2012 tax forms 1040 ez   If this is a single purchase certificate, check here □ and enter:           a. Irs 2012 tax forms 1040 ez Invoice or delivery ticket number           b. Irs 2012 tax forms 1040 ez Number of gallons       2. Irs 2012 tax forms 1040 ez   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. Irs 2012 tax forms 1040 ez Effective date           b. Irs 2012 tax forms 1040 ez Expiration date   (period not to exceed 1 year after effective date)           c. Irs 2012 tax forms 1040 ez Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Irs 2012 tax forms 1040 ez     ▪ If Buyer uses the diesel fuel or kerosene to which this certificate relates for a purpose other than stated in the certificate, Buyer will be liable for any tax. Irs 2012 tax forms 1040 ez     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this certificate relates. Irs 2012 tax forms 1040 ez     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Irs 2012 tax forms 1040 ez           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate Q CERTIFICATE OF ULTIMATE PURCHASER OF KEROSENE FOR USE IN NONEXEMPT, NONCOMMERCIAL AVIATION (To support vendor's claim for credit or payment under section 6427(l)(4)(C)(ii) of the Internal Revenue Code. Irs 2012 tax forms 1040 ez )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Irs 2012 tax forms 1040 ez The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. Irs 2012 tax forms 1040 ez     B. Irs 2012 tax forms 1040 ez This certificate applies to the following (complete as applicable):       1. Irs 2012 tax forms 1040 ez   If this is a single purchase certificate, check here □ and enter:           a. Irs 2012 tax forms 1040 ez Invoice or delivery ticket number           b. Irs 2012 tax forms 1040 ez Number of gallons       2. Irs 2012 tax forms 1040 ez   This is a certificate covering all purchases under a specified account or order number:           a. Irs 2012 tax forms 1040 ez Effective date           b. Irs 2012 tax forms 1040 ez Expiration date   (period not to exceed 1 year after effective date)           c. Irs 2012 tax forms 1040 ez Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Irs 2012 tax forms 1040 ez     ▪ If Buyer uses the kerosene to which this certificate relates for a use other than the nontaxable use stated above, Buyer will be liable for tax. Irs 2012 tax forms 1040 ez     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Irs 2012 tax forms 1040 ez           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate R CERTIFICATE OF BUYER OF TAXABLE FUEL FOR USE BY A STATE OR NONPROFIT EDUCATIONAL ORGANIZATION (To support credit card issuer's claim for credit, refund, or payment under section 6416(a)(4)(B) or section 6427(l)(5)(D) of the Internal Revenue Code. Irs 2012 tax forms 1040 ez )               Name, Address, and Employer Identification Number of Credit Card Issuer. Irs 2012 tax forms 1040 ez     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Irs 2012 tax forms 1040 ez Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. Irs 2012 tax forms 1040 ez Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. Irs 2012 tax forms 1040 ez     C. Irs 2012 tax forms 1040 ez This certificate applies to all purchases made with the credit card identified below during the period specified:           a. Irs 2012 tax forms 1040 ez Effective date of certificate           b. Irs 2012 tax forms 1040 ez Expiration date of certificate   (period not to exceed 2 years after effective date)           c. Irs 2012 tax forms 1040 ez Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. Irs 2012 tax forms 1040 ez     ▪ Buyer understands that by signing this certificate, Buyer gives up its right to claim a credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. Irs 2012 tax forms 1040 ez     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. Irs 2012 tax forms 1040 ez     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Irs 2012 tax forms 1040 ez           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Statement S   STATEMENT OF BIODIESEL RESELLER     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. Irs 2012 tax forms 1040 ez )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. Irs 2012 tax forms 1040 ez                   Reseller's name, address, and employer identification number (EIN)   2. Irs 2012 tax forms 1040 ez                   Name, address, and EIN of Reseller's buyer   3. Irs 2012 tax forms 1040 ez       Date and location of sale to buyer   4. Irs 2012 tax forms 1040 ez Volume of biodiesel sold   5. Irs 2012 tax forms 1040 ez Certificate Identification Number on the Certificate for Biodiesel       Reseller has bought the biodiesel described in the accompanying Certificate for Biodiesel and Reseller has no reason to believe that any information in the certificate is false. Irs 2012 tax forms 1040 ez       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. Irs 2012 tax forms 1040 ez       Reseller understands that the fraudulent use of this statement may subject Reseller and all parties making any fraudulent use of this statement to a fine or imprisonment, or both, together with the costs of prosecution. Irs 2012 tax forms 1040 ez           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications
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The Irs 2012 Tax Forms 1040 Ez

Irs 2012 tax forms 1040 ez Publication 521 - Main Content Table of Contents Who Can Deduct Moving ExpensesMove Related to Start of Work Distance Test Time Test Retirees or Survivors Who Move to the United States Deductible Moving ExpensesMoves to Locations in the United States Moves to Locations Outside the United States Nondeductible Expenses ReimbursementsTypes of Reimbursement Plans Tax Withholding and Estimated Tax How and When To ReportForm 3903 When To Deduct Expenses Illustrated Example Members of the Armed Forces How To Get Tax Help Who Can Deduct Moving Expenses You can deduct your moving expenses if you meet all three of the following requirements. Irs 2012 tax forms 1040 ez Your move is closely related to the start of work. Irs 2012 tax forms 1040 ez You meet the distance test. Irs 2012 tax forms 1040 ez You meet the time test. Irs 2012 tax forms 1040 ez After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. Irs 2012 tax forms 1040 ez Retirees, survivors, and Armed Forces members. Irs 2012 tax forms 1040 ez   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. Irs 2012 tax forms 1040 ez These rules are discussed later in this publication. Irs 2012 tax forms 1040 ez Move Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. Irs 2012 tax forms 1040 ez Closely related in time. Irs 2012 tax forms 1040 ez   In most cases, you can consider moving expenses incurred within 1 year from the date you first reported to work at the new location as closely related in time to the start of work. Irs 2012 tax forms 1040 ez It is not necessary that you arrange to work before moving to a new location, as long as you actually go to work in that location. Irs 2012 tax forms 1040 ez    Figure A. Irs 2012 tax forms 1040 ez Illustration of Distance Test Please click here for the text description of the image. Irs 2012 tax forms 1040 ez Figure A   If you do not move within 1 year of the date you begin work, you ordinarily cannot deduct the expenses unless you can show that circumstances existed that prevented the move within that time. Irs 2012 tax forms 1040 ez Example. Irs 2012 tax forms 1040 ez Your family moved more than a year after you started work at a new location. Irs 2012 tax forms 1040 ez You delayed the move for 18 months to allow your child to complete high school. Irs 2012 tax forms 1040 ez You can deduct your moving expenses. Irs 2012 tax forms 1040 ez Closely related in place. Irs 2012 tax forms 1040 ez   You can generally consider your move closely related in place to the start of work if the distance from your new home to the new job location is not more than the distance from your former home to the new job location. Irs 2012 tax forms 1040 ez If your move does not meet this requirement, you may still be able to deduct moving expenses if you can show that: You are required to live at your new home as a condition of your employment, or You will spend less time or money commuting from your new home to your new job location. Irs 2012 tax forms 1040 ez Home defined. Irs 2012 tax forms 1040 ez   Your home means your main home (residence). Irs 2012 tax forms 1040 ez It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. Irs 2012 tax forms 1040 ez It does not include other homes owned or kept up by you or members of your family. Irs 2012 tax forms 1040 ez It also does not include a seasonal home, such as a summer beach cottage. Irs 2012 tax forms 1040 ez Your former home means your home before you left for your new job location. Irs 2012 tax forms 1040 ez Your new home means your home within the area of your new job location. Irs 2012 tax forms 1040 ez Retirees or survivors. Irs 2012 tax forms 1040 ez   You may be able to deduct the expenses of moving to the United States or its possessions even though the move is not related to the start of work at a new job location. Irs 2012 tax forms 1040 ez You must have worked outside the United States or be a survivor of someone who did. Irs 2012 tax forms 1040 ez See Retirees or Survivors Who Move to the United States, later. Irs 2012 tax forms 1040 ez Distance Test Your move will meet the distance test if your new main job location is at least 50 miles farther from your former home than your old main job location was from your former home. Irs 2012 tax forms 1040 ez For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. Irs 2012 tax forms 1040 ez You can use Worksheet 1 to see if you meet this test. Irs 2012 tax forms 1040 ez Worksheet 1. Irs 2012 tax forms 1040 ez Distance Test   Note. Irs 2012 tax forms 1040 ez Members of the Armed Forces may not have to meet this test. Irs 2012 tax forms 1040 ez See Members of the Armed Forces. Irs 2012 tax forms 1040 ez     1. Irs 2012 tax forms 1040 ez Enter the number of miles from your old home to your new workplace 1. Irs 2012 tax forms 1040 ez miles 2. Irs 2012 tax forms 1040 ez Enter the number of miles from your old home to your old workplace 2. Irs 2012 tax forms 1040 ez miles 3. Irs 2012 tax forms 1040 ez Subtract line 2 from line 1. Irs 2012 tax forms 1040 ez If zero or less, enter -0- 3. Irs 2012 tax forms 1040 ez miles 4. Irs 2012 tax forms 1040 ez Is line 3 at least 50 miles? □ Yes. Irs 2012 tax forms 1040 ez You meet this test. Irs 2012 tax forms 1040 ez  □ No. Irs 2012 tax forms 1040 ez You do not meet this test. Irs 2012 tax forms 1040 ez You cannot deduct your moving expenses. Irs 2012 tax forms 1040 ez The distance between a job location and your home is the shortest of the more commonly traveled routes between them. Irs 2012 tax forms 1040 ez The distance test considers only the location of your former home. Irs 2012 tax forms 1040 ez It does not take into account the location of your new home. Irs 2012 tax forms 1040 ez See Figure A, earlier. Irs 2012 tax forms 1040 ez Example. Irs 2012 tax forms 1040 ez You moved to a new home less than 50 miles from your former home because you changed main job locations. Irs 2012 tax forms 1040 ez Your old main job location was 3 miles from your former home. Irs 2012 tax forms 1040 ez Your new main job location is 60 miles from that home. Irs 2012 tax forms 1040 ez Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test. Irs 2012 tax forms 1040 ez First job or return to full-time work. Irs 2012 tax forms 1040 ez   If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test. Irs 2012 tax forms 1040 ez   If you go back to full-time work after a substantial period of part-time work or unemployment, your place of work also must be at least 50 miles from your former home. Irs 2012 tax forms 1040 ez Armed Forces. Irs 2012 tax forms 1040 ez   If you are in the Armed Forces and you moved because of a permanent change of station, you do not have to meet the distance test. Irs 2012 tax forms 1040 ez See Members of the Armed Forces, later. Irs 2012 tax forms 1040 ez Main job location. Irs 2012 tax forms 1040 ez   Your main job location is usually the place where you spend most of your working time. Irs 2012 tax forms 1040 ez This could be your office, plant, store, shop, or other location. Irs 2012 tax forms 1040 ez If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. Irs 2012 tax forms 1040 ez Union members. Irs 2012 tax forms 1040 ez   If you work for several employers on a short-term basis and you get work under a union hall system (such as a construction or building trades worker), your main job location is the union hall. Irs 2012 tax forms 1040 ez More than one job. Irs 2012 tax forms 1040 ez   If you have more than one job at any time, your main job location depends on the facts in each case. Irs 2012 tax forms 1040 ez The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. Irs 2012 tax forms 1040 ez    Table 1. Irs 2012 tax forms 1040 ez Satisfying the Time Test for Employees and Self-Employed Persons IF you are. Irs 2012 tax forms 1040 ez . Irs 2012 tax forms 1040 ez . Irs 2012 tax forms 1040 ez THEN you satisfy the time test by meeting the. Irs 2012 tax forms 1040 ez . Irs 2012 tax forms 1040 ez . Irs 2012 tax forms 1040 ez an employee 39-week test for employees. Irs 2012 tax forms 1040 ez self-employed 78-week test for self-employed persons. Irs 2012 tax forms 1040 ez both self-employed and an employee at the same time 78-week test for a self-employed person or the 39-week  test for an employee. Irs 2012 tax forms 1040 ez Your principal place of work  determines which test applies. Irs 2012 tax forms 1040 ez both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. Irs 2012 tax forms 1040 ez Time Test To deduct your moving expenses, you also must meet one of the following two time tests. Irs 2012 tax forms 1040 ez The time test for employees. Irs 2012 tax forms 1040 ez The time test for self-employed persons. Irs 2012 tax forms 1040 ez Both of these tests are explained below. Irs 2012 tax forms 1040 ez See Table 1, below, for a summary of these tests. Irs 2012 tax forms 1040 ez You can deduct your moving expenses before you meet either of the time tests. Irs 2012 tax forms 1040 ez See Time Test Not Yet Met, later. Irs 2012 tax forms 1040 ez Time Test for Employees If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location (39-week test). Irs 2012 tax forms 1040 ez Full-time employment depends on what is usual for your type of work in your area. Irs 2012 tax forms 1040 ez For purposes of this test, the following four rules apply. Irs 2012 tax forms 1040 ez You count only your full-time work as an employee, not any work you do as a self-employed person. Irs 2012 tax forms 1040 ez You do not have to work for the same employer for all 39 weeks. Irs 2012 tax forms 1040 ez You do not have to work 39 weeks in a row. Irs 2012 tax forms 1040 ez You must work full time within the same general commuting area for all 39 weeks. Irs 2012 tax forms 1040 ez Temporary absence from work. Irs 2012 tax forms 1040 ez   You are considered to have worked full time during any week you are temporarily absent from work because of illness, strikes, lockouts, layoffs, natural disasters, or similar causes. Irs 2012 tax forms 1040 ez You are also considered to have worked full time during any week you are absent from work for leave or vacation provided for in your work contract or agreement. Irs 2012 tax forms 1040 ez Seasonal work. Irs 2012 tax forms 1040 ez   If your work is seasonal, you are considered to be working full time during the off-season only if your work contract or agreement covers an off-season period of less than 6 months. Irs 2012 tax forms 1040 ez For example, a school teacher on a 12-month contract who teaches on a full-time basis for more than 6 months is considered to have worked full time for the entire 12 months. Irs 2012 tax forms 1040 ez    Figure B. Irs 2012 tax forms 1040 ez Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. Irs 2012 tax forms 1040 ez Figure B Time Test for Self-Employed Persons If you are self-employed, you must work full time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months after you arrive in the general area of your new job location (78-week test). Irs 2012 tax forms 1040 ez For purposes of the time test for self-employed persons, the following three rules apply. Irs 2012 tax forms 1040 ez You count any full-time work you do either as an employee or as a self-employed person. Irs 2012 tax forms 1040 ez You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. Irs 2012 tax forms 1040 ez You must work within the same general commuting area for all 78 weeks. Irs 2012 tax forms 1040 ez Example. Irs 2012 tax forms 1040 ez You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. Irs 2012 tax forms 1040 ez You pay moving expenses in 2013 and 2014 in connection with this move. Irs 2012 tax forms 1040 ez On April 15, 2014, when you file your income tax return for the year 2013, you have been performing services as a self-employed individual on a full-time basis in New York City for approximately 20 weeks. Irs 2012 tax forms 1040 ez Although you have not satisfied the 78-week employment condition at this time, you can deduct your 2013 moving expenses on your 2013 income tax return as there is still sufficient time remaining before December 1, 2015, to satisfy such condition. Irs 2012 tax forms 1040 ez You can deduct any moving expenses you pay in 2014 on your 2014 income tax return even if you have not met the 78-week test. Irs 2012 tax forms 1040 ez You have until December 1, 2015, to satisfy this requirement. Irs 2012 tax forms 1040 ez Self-employment. Irs 2012 tax forms 1040 ez   You are self-employed if you work as the sole owner of an unincorporated business or as a partner in a partnership carrying on a business. Irs 2012 tax forms 1040 ez You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. Irs 2012 tax forms 1040 ez Full-time work. Irs 2012 tax forms 1040 ez   You can count only those weeks during which you work full time as a week of work. Irs 2012 tax forms 1040 ez Whether you work full time during any week depends on what is usual for your type of work in your area. Irs 2012 tax forms 1040 ez For example, you are a self-employed dentist and maintain office hours 4 days a week. Irs 2012 tax forms 1040 ez You are considered to perform services full time if maintaining office hours 4 days a week is not unusual for other self-employed dentists in your area. Irs 2012 tax forms 1040 ez Temporary absence from work. Irs 2012 tax forms 1040 ez   You are considered to be self-employed on a full-time basis during any week you are temporarily absent from work because of illness, strikes, natural disasters, or similar causes. Irs 2012 tax forms 1040 ez Seasonal trade or business. Irs 2012 tax forms 1040 ez   If your trade or business is seasonal, the off-season weeks when no work is required or available may be counted as weeks during which you worked full time. Irs 2012 tax forms 1040 ez The off-season must be less than 6 months and you must work full time before and after the off-season. Irs 2012 tax forms 1040 ez Example. Irs 2012 tax forms 1040 ez You own and operate a motel at a beach resort. Irs 2012 tax forms 1040 ez The motel is closed for 5 months during the off-season. Irs 2012 tax forms 1040 ez You work full time as the operator of the motel before and after the off-season. Irs 2012 tax forms 1040 ez You are considered self-employed on a full-time basis during the weeks of the off-season. Irs 2012 tax forms 1040 ez   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. Irs 2012 tax forms 1040 ez Example. Irs 2012 tax forms 1040 ez Justin quit his job and moved from the east coast to the west coast to begin a full-time job as a cabinet-maker for C and L Cabinet Shop. Irs 2012 tax forms 1040 ez He generally worked at the shop about 40 hours each week. Irs 2012 tax forms 1040 ez Shortly after the move, Justin also began operating a cabinet-installation business from his home for several hours each afternoon and all day on weekends. Irs 2012 tax forms 1040 ez Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. Irs 2012 tax forms 1040 ez    If Justin is unable to satisfy the requirements of the 39-week test during the 12-month period immediately following his arrival in the general location of his new principal place of work, he can satisfy the 78-week test. Irs 2012 tax forms 1040 ez Joint Return If you are married, file a joint return, and both you and your spouse work full-time, either of you can satisfy the full-time work test. Irs 2012 tax forms 1040 ez However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. Irs 2012 tax forms 1040 ez Time Test Not Yet Met You can deduct your moving expenses on your 2013 tax return even though you have not met the time test by the date your 2013 return is due. Irs 2012 tax forms 1040 ez You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. Irs 2012 tax forms 1040 ez If you do not deduct your moving expenses on your 2013 return, and you later meet the time test, you can file an amended return for 2013 to take the deduction. Irs 2012 tax forms 1040 ez See When To Deduct Expenses later, for more details. Irs 2012 tax forms 1040 ez Failure to meet the time test. Irs 2012 tax forms 1040 ez    If you deduct moving expenses but do not meet the time test in 2014 or 2015, you must either: Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Irs 2012 tax forms 1040 ez Example. Irs 2012 tax forms 1040 ez You arrive in the general area of your new job location, as an employee, on September 15, 2013. Irs 2012 tax forms 1040 ez You deduct your moving expenses on your 2013 return, the year of the move, even though you have not yet met the time test by the date your return is due. Irs 2012 tax forms 1040 ez If you do not meet the 39-week test during the 12-month period following your arrival in the general area of your new job location, you must either: Report your moving expense deduction as other income on your Form 1040 for 2014, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Irs 2012 tax forms 1040 ez Exceptions to the Time Test You do not have to meet the time test if one of the following applies. Irs 2012 tax forms 1040 ez You are in the Armed Forces and you moved because of a permanent change of station. Irs 2012 tax forms 1040 ez See Members of the Armed Forces , later. Irs 2012 tax forms 1040 ez Your main job location was outside the United States and you moved to the United States because you retired. Irs 2012 tax forms 1040 ez See Retirees or Survivors Who Move to the United States, later. Irs 2012 tax forms 1040 ez You are the survivor of a person whose main job location at the time of death was outside the United States. Irs 2012 tax forms 1040 ez See Retirees or Survivors Who Move to the United States, later. Irs 2012 tax forms 1040 ez Your job at the new location ends because of death or disability. Irs 2012 tax forms 1040 ez You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. Irs 2012 tax forms 1040 ez For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job. Irs 2012 tax forms 1040 ez Retirees or Survivors Who Move to the United States If you are a retiree who was working abroad or a survivor of a decedent who was working abroad and you move to the United States or one of its possessions, you do not have to meet the time test, discussed earlier. Irs 2012 tax forms 1040 ez However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. Irs 2012 tax forms 1040 ez If you are living in the United States, retire, and then move and remain retired, you cannot claim a moving expense deduction for that move. Irs 2012 tax forms 1040 ez United States defined. Irs 2012 tax forms 1040 ez   For this section of this publication, the term “United States” includes the possessions of the United States. Irs 2012 tax forms 1040 ez Retirees who were working abroad. Irs 2012 tax forms 1040 ez   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. Irs 2012 tax forms 1040 ez However, both your former main job location and your former home must have been outside the United States. Irs 2012 tax forms 1040 ez Permanently retired. Irs 2012 tax forms 1040 ez   You are considered permanently retired when you cease gainful full-time employment or self-employment. Irs 2012 tax forms 1040 ez If, at the time you retire, you intend your retirement to be permanent, you will be considered retired even though you later return to work. Irs 2012 tax forms 1040 ez Your intention to retire permanently may be determined by: Your age and health, The customary retirement age for people who do similar work, Whether you receive retirement payments from a pension or retirement fund, and The length of time before you return to full-time work. Irs 2012 tax forms 1040 ez Decedents. Irs 2012 tax forms 1040 ez   Qualified deductible moving expenses are allowed on a final return (Form 1040 or 1040NR) when a taxpayer has moved and dies within the same calendar year. Irs 2012 tax forms 1040 ez The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. Irs 2012 tax forms 1040 ez   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. Irs 2012 tax forms 1040 ez For more information, see Publication 559, Survivors, Executors, and Administrators. Irs 2012 tax forms 1040 ez Survivors of decedents who were working abroad. Irs 2012 tax forms 1040 ez   If you are the spouse or the dependent of a person whose main job location at the time of death was outside the United States, you can deduct moving expenses if the following five requirements are met. Irs 2012 tax forms 1040 ez The move is to a home in the United States. Irs 2012 tax forms 1040 ez The move begins within 6 months after the decedent's death. Irs 2012 tax forms 1040 ez (When a move begins is described below. Irs 2012 tax forms 1040 ez ) The move is from the decedent's former home. Irs 2012 tax forms 1040 ez The decedent's former home was outside the United States. Irs 2012 tax forms 1040 ez The decedent's former home was also your home. Irs 2012 tax forms 1040 ez When a move begins. Irs 2012 tax forms 1040 ez   A move begins when one of the following events occurs. Irs 2012 tax forms 1040 ez You contract for your household goods and personal effects to be moved to your home in the United States, but only if the move is completed within a reasonable time. Irs 2012 tax forms 1040 ez Your household goods and personal effects are packed and on the way to your home in the United States. Irs 2012 tax forms 1040 ez You leave your former home to travel to your new home in the United States. Irs 2012 tax forms 1040 ez Deductible Moving Expenses If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses, you can deduct the reasonable expenses of: Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and Traveling (including lodging but not meals) to your new home. Irs 2012 tax forms 1040 ez You cannot deduct any expenses for meals. Irs 2012 tax forms 1040 ez Reasonable expenses. Irs 2012 tax forms 1040 ez   You can deduct only those expenses that are reasonable for the circumstances of your move. Irs 2012 tax forms 1040 ez For example, the cost of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Irs 2012 tax forms 1040 ez If during your trip to your new home, you stop over, or make side trips for sightseeing, the additional expenses for your stopover or side trips are not deductible as moving expenses. Irs 2012 tax forms 1040 ez Example. Irs 2012 tax forms 1040 ez Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. Irs 2012 tax forms 1040 ez On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. Irs 2012 tax forms 1040 ez Since Beth's excursion into Canada was away from the usual Boston-Buffalo route, the expenses paid or incurred for the excursion are not deductible. Irs 2012 tax forms 1040 ez Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. Irs 2012 tax forms 1040 ez Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. Irs 2012 tax forms 1040 ez Travel by car. Irs 2012 tax forms 1040 ez   If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either: Your actual expenses, such as the amount you pay for gas and oil for your car, if you keep an accurate record of each expense, or The standard mileage rate of 24 cents per mile. Irs 2012 tax forms 1040 ez Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct the parking fees and tolls you pay to move. Irs 2012 tax forms 1040 ez You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. Irs 2012 tax forms 1040 ez Member of your household. Irs 2012 tax forms 1040 ez   You can deduct moving expenses you pay for yourself and members of your household. Irs 2012 tax forms 1040 ez A member of your household is anyone who has both your former and new home as his or her home. Irs 2012 tax forms 1040 ez It does not include a tenant or employee, unless that person is your dependent. Irs 2012 tax forms 1040 ez Moves to Locations in the United States If you meet the requirements under Who Can Deduct Moving Expenses, earlier, you can deduct expenses for a move to the area of a new main job location within the United States or its possessions. Irs 2012 tax forms 1040 ez Your move may be from one U. Irs 2012 tax forms 1040 ez S. Irs 2012 tax forms 1040 ez location to another or from a foreign country to the United States. Irs 2012 tax forms 1040 ez Household goods and personal effects. Irs 2012 tax forms 1040 ez   You can deduct the cost of packing, crating, and transporting your household goods and personal effects and those of the members of your household from your former home to your new home. Irs 2012 tax forms 1040 ez For purposes of moving expenses, the term “personal effects” includes, but is not limited to, movable personal property that the taxpayer owns and frequently uses. Irs 2012 tax forms 1040 ez   If you use your own car to move your things, see Travel by car, earlier. Irs 2012 tax forms 1040 ez   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. Irs 2012 tax forms 1040 ez   You can deduct the cost of shipping your car and your household pets to your new home. Irs 2012 tax forms 1040 ez   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. Irs 2012 tax forms 1040 ez Your deduction is limited to the amount it would have cost to move them from your former home. Irs 2012 tax forms 1040 ez Example. Irs 2012 tax forms 1040 ez Paul Brown has been living and working in North Carolina for the last 4 years. Irs 2012 tax forms 1040 ez Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. Irs 2012 tax forms 1040 ez Paul got a job in Washington, DC. Irs 2012 tax forms 1040 ez It cost him $900 to move the furniture from his North Carolina apartment to Washington and $3,000 to move the stored furniture from Georgia to Washington. Irs 2012 tax forms 1040 ez It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. Irs 2012 tax forms 1040 ez He can deduct only $1,800 of the $3,000 he paid. Irs 2012 tax forms 1040 ez The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). Irs 2012 tax forms 1040 ez You cannot deduct the cost of moving furniture you buy on the way to your new home. Irs 2012 tax forms 1040 ez   Storage expenses. Irs 2012 tax forms 1040 ez   You can include the cost of storing and insuring household goods and personal effects within any period of 30 consecutive days after the day your things are moved from your former home and before they are delivered to your new home. Irs 2012 tax forms 1040 ez Travel expenses. Irs 2012 tax forms 1040 ez   You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new home. Irs 2012 tax forms 1040 ez This includes expenses for the day you arrive. Irs 2012 tax forms 1040 ez    The day of arrival is the day you secure lodging at the new place of residence, even if the lodging is on a temporary basis. Irs 2012 tax forms 1040 ez   You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved. Irs 2012 tax forms 1040 ez   The members of your household do not have to travel together or at the same time. Irs 2012 tax forms 1040 ez However, you can only deduct expenses for one trip per person. Irs 2012 tax forms 1040 ez If you use your own car, see Travel by car, earlier. Irs 2012 tax forms 1040 ez Example. Irs 2012 tax forms 1040 ez   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. Irs 2012 tax forms 1040 ez Josh drove the family car to Washington, DC, a trip of 1,100 miles. Irs 2012 tax forms 1040 ez His expenses were $264. Irs 2012 tax forms 1040 ez 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. Irs 2012 tax forms 1040 ez 00. Irs 2012 tax forms 1040 ez One week later, Robyn flew from Minneapolis to Washington, DC. Irs 2012 tax forms 1040 ez Her only expense was her $400 plane ticket. Irs 2012 tax forms 1040 ez The Blacks' deduction is $854. Irs 2012 tax forms 1040 ez 00 (Josh's $454. Irs 2012 tax forms 1040 ez 00 + Robyn's $400). Irs 2012 tax forms 1040 ez Moves to Locations Outside the United States To deduct expenses for a move outside the United States, you must move to the area of a new place of work outside the United States and its possessions. Irs 2012 tax forms 1040 ez You must meet the requirements under Who Can Deduct Moving Expenses , earlier. Irs 2012 tax forms 1040 ez Deductible expenses. Irs 2012 tax forms 1040 ez   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. Irs 2012 tax forms 1040 ez The cost of moving household goods and personal effects from your former home to your new home. Irs 2012 tax forms 1040 ez The cost of traveling (including lodging) from your former home to your new home. Irs 2012 tax forms 1040 ez The cost of moving household goods and personal effects to and from storage. Irs 2012 tax forms 1040 ez The cost of storing household goods and personal effects while you are at the new job location. Irs 2012 tax forms 1040 ez The first two items were explained earlier under Moves to Locations in the United States . Irs 2012 tax forms 1040 ez The last two items are discussed, later. Irs 2012 tax forms 1040 ez Moving goods and effects to and from storage. Irs 2012 tax forms 1040 ez   You can deduct the reasonable expenses of moving your personal effects to and from storage. Irs 2012 tax forms 1040 ez Storage expenses. Irs 2012 tax forms 1040 ez   You can deduct the reasonable expenses of storing your household goods and personal effects for all or part of the time the new job location remains your main job location. Irs 2012 tax forms 1040 ez Moving expenses allocable to excluded foreign income. Irs 2012 tax forms 1040 ez   If you live and work outside the United States, you may be able to exclude from income part or all of the income you earn in the foreign country. Irs 2012 tax forms 1040 ez You may also be able to claim a foreign housing exclusion or deduction. Irs 2012 tax forms 1040 ez If you claim the foreign earned income or foreign housing exclusion, you cannot deduct the part of your moving expenses that relates to the excluded income. Irs 2012 tax forms 1040 ez    Publication 54, Tax Guide for U. Irs 2012 tax forms 1040 ez S. Irs 2012 tax forms 1040 ez Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. Irs 2012 tax forms 1040 ez You can get the publication from most U. Irs 2012 tax forms 1040 ez S. Irs 2012 tax forms 1040 ez embassies and consulates, or see How To Get Tax Help at the end of this publication. Irs 2012 tax forms 1040 ez Nondeductible Expenses You cannot deduct the following items as moving expenses. Irs 2012 tax forms 1040 ez Any part of the purchase price of your new home. Irs 2012 tax forms 1040 ez Car tags. Irs 2012 tax forms 1040 ez Driver's license. Irs 2012 tax forms 1040 ez Expenses of buying or selling a home (including closing costs, mortgage fees, and points). Irs 2012 tax forms 1040 ez Expenses of entering into or breaking a lease. Irs 2012 tax forms 1040 ez Home improvements to help sell your home. Irs 2012 tax forms 1040 ez Loss on the sale of your home. Irs 2012 tax forms 1040 ez Losses from disposing of memberships in clubs. Irs 2012 tax forms 1040 ez Mortgage penalties. Irs 2012 tax forms 1040 ez Pre-move househunting expenses. Irs 2012 tax forms 1040 ez Real estate taxes. Irs 2012 tax forms 1040 ez Refitting of carpet and draperies. Irs 2012 tax forms 1040 ez Return trips to your former residence. Irs 2012 tax forms 1040 ez Security deposits (including any given up due to the move). Irs 2012 tax forms 1040 ez Storage charges except those incurred in transit and for foreign moves. Irs 2012 tax forms 1040 ez No double deduction. Irs 2012 tax forms 1040 ez   You cannot take a moving expense deduction and a business expense deduction for the same expenses. Irs 2012 tax forms 1040 ez You must decide if your expenses are deductible as moving expenses or as business expenses. Irs 2012 tax forms 1040 ez For example, expenses you have for travel, meals, and lodging while temporarily working at a place away from your regular place of work may be deductible as business expenses if you are considered away from home on business. Irs 2012 tax forms 1040 ez In most cases, your work at a single location is considered temporary if it is realistically expected to last (and does in fact last) for one year or less. Irs 2012 tax forms 1040 ez   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. Irs 2012 tax forms 1040 ez Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. Irs 2012 tax forms 1040 ez It covers reimbursements for any of your moving expenses discussed in this publication. Irs 2012 tax forms 1040 ez It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. Irs 2012 tax forms 1040 ez Types of Reimbursement Plans If you receive a reimbursement for your moving expenses, how you report this amount and your expenses depends on whether the reimbursement is paid to you under an accountable plan or a nonaccountable plan. Irs 2012 tax forms 1040 ez For a quick overview of how to report your reimbursement and moving expenses, see Table 2 in the section on How and When To Report, later. Irs 2012 tax forms 1040 ez Your employer should tell you what method of reimbursement is used and what records are required. Irs 2012 tax forms 1040 ez Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Irs 2012 tax forms 1040 ez Your expenses must have a business connection – that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Irs 2012 tax forms 1040 ez Two examples of this are the reasonable expenses of moving your possessions from your former home to your new home, and traveling from your former home to your new home. Irs 2012 tax forms 1040 ez You must adequately account to your employer for these expenses within a reasonable period of time. Irs 2012 tax forms 1040 ez You must return any excess reimbursement or allowance within a reasonable period of time. Irs 2012 tax forms 1040 ez Adequate accounting. Irs 2012 tax forms 1040 ez   You adequately account for your moving expenses by giving your employer documentation of those expenses, such as a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it. Irs 2012 tax forms 1040 ez Documentation includes receipts, canceled checks, and bills. Irs 2012 tax forms 1040 ez Reasonable period of time. Irs 2012 tax forms 1040 ez   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. Irs 2012 tax forms 1040 ez However, regardless of the facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Irs 2012 tax forms 1040 ez You receive an advance within 30 days of the time you have an expense. Irs 2012 tax forms 1040 ez You adequately account for your expenses within 60 days after they were paid or incurred. Irs 2012 tax forms 1040 ez You return any excess reimbursement within 120 days after the expense was paid or incurred. Irs 2012 tax forms 1040 ez You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Irs 2012 tax forms 1040 ez Excess reimbursement. Irs 2012 tax forms 1040 ez   This includes any amount you are paid (including advances and allowances) that is more than the moving expenses that you adequately accounted for to your employer within a reasonable period of time. Irs 2012 tax forms 1040 ez Returning excess reimbursements. Irs 2012 tax forms 1040 ez   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. Irs 2012 tax forms 1040 ez Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. Irs 2012 tax forms 1040 ez For example, if you received an advance and you did not spend all the money on deductible moving expenses, or you do not have proof of all your expenses, you have an excess reimbursement. Irs 2012 tax forms 1040 ez You meet accountable plan rules. Irs 2012 tax forms 1040 ez   If for all reimbursements you meet the three rules for an accountable plan (listed earlier), your employer should not include any reimbursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. Irs 2012 tax forms 1040 ez Instead, your employer should include the reimbursements in box 12 of your Form W-2. Irs 2012 tax forms 1040 ez Example. Irs 2012 tax forms 1040 ez You lived in Boston and accepted a job in Atlanta. Irs 2012 tax forms 1040 ez Under an accountable plan, your employer reimbursed you for your actual traveling expenses from Boston to Atlanta and the cost of moving your furniture to Atlanta. Irs 2012 tax forms 1040 ez Your employer will include the reimbursement on your Form W-2, box 12, with Code P. Irs 2012 tax forms 1040 ez If your moving expenses are more than your reimbursement, you may be able to deduct your additional expenses (see How and When To Report, later). Irs 2012 tax forms 1040 ez You do not meet accountable plan rules. Irs 2012 tax forms 1040 ez   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. Irs 2012 tax forms 1040 ez   If your deductible expenses are reimbursed under an otherwise accountable plan but you do not return, within a reasonable period, any reimbursement of expenses for which you did not adequately account, then only the amount for which you did adequately account is considered as paid under an accountable plan. Irs 2012 tax forms 1040 ez The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). Irs 2012 tax forms 1040 ez Reimbursement of nondeductible expenses. Irs 2012 tax forms 1040 ez   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. Irs 2012 tax forms 1040 ez The reimbursements you receive for the nondeductible expenses and any allowances for miscellaneous or unspecified expenses are treated as paid under a nonaccountable plan (see below) and are included in your income. Irs 2012 tax forms 1040 ez If you are reimbursed by your employer for the taxes you must pay (including social security and Medicare taxes) because you have received taxable moving expense reimbursements, you must pay tax on this reimbursement as well, and it is treated as paid under a nonaccountable plan. Irs 2012 tax forms 1040 ez Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. Irs 2012 tax forms 1040 ez In addition, the following payments will be treated as paid under a nonaccountable plan. Irs 2012 tax forms 1040 ez Excess reimbursements you fail to return to your employer. Irs 2012 tax forms 1040 ez Reimbursements of nondeductible expenses. Irs 2012 tax forms 1040 ez See Reimbursement of nondeductible expenses, earlier. Irs 2012 tax forms 1040 ez If an arrangement pays for your moving expenses by reducing your wages, salary, or other pay, the amount of the reduction will be treated as a payment made under a nonaccountable plan. Irs 2012 tax forms 1040 ez This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. Irs 2012 tax forms 1040 ez If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. Irs 2012 tax forms 1040 ez Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. Irs 2012 tax forms 1040 ez Your employer will report the total in box 1 of your Form W-2. Irs 2012 tax forms 1040 ez Example. Irs 2012 tax forms 1040 ez To get you to work in another city, your new employer reimburses you under an accountable plan for the $7,500 loss on the sale of your home. Irs 2012 tax forms 1040 ez Because this is a reimbursement of a nondeductible expense, it is treated as paid under a nonaccountable plan and must be included as income in box 1 of your Form W-2. Irs 2012 tax forms 1040 ez Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Do not include in income any moving expense payment you received under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. Irs 2012 tax forms 1040 ez These payments are made to persons displaced from their homes, businesses, or farms by federal projects. Irs 2012 tax forms 1040 ez Tax Withholding and Estimated Tax Your employer must withhold income, social security, and Medicare taxes from reimbursements and allowances paid to you that are included in your income. Irs 2012 tax forms 1040 ez See Reimbursements included in income, later. Irs 2012 tax forms 1040 ez Reimbursements excluded from income. Irs 2012 tax forms 1040 ez   Your employer should not include in your wages reimbursements paid under an accountable plan (explained earlier) for moving expenses that you: Could deduct if you had paid or incurred them, and Did not deduct in an earlier year. Irs 2012 tax forms 1040 ez These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. Irs 2012 tax forms 1040 ez Your employer should report these reimbursements on your Form W-2, box 12, with Code P. Irs 2012 tax forms 1040 ez    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). Irs 2012 tax forms 1040 ez Expenses deducted in earlier year. Irs 2012 tax forms 1040 ez   If you receive a reimbursement this year for moving expenses deducted in an earlier year, and the reimbursement is not included as wages in box 1 of your Form W-2, you must include the reimbursement in income on Form 1040, line 21. Irs 2012 tax forms 1040 ez Your employer should show the amount of your reimbursement in box 12 of your Form W-2. Irs 2012 tax forms 1040 ez Reimbursements included in income. Irs 2012 tax forms 1040 ez   Your employer must include in your income any reimbursements made (or treated as made) under a nonaccountable plan, even though they are for deductible moving expenses. Irs 2012 tax forms 1040 ez See Nonaccountable Plans under Types of Reimbursement Plans, earlier. Irs 2012 tax forms 1040 ez Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. Irs 2012 tax forms 1040 ez This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. Irs 2012 tax forms 1040 ez It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. Irs 2012 tax forms 1040 ez Reimbursement for deductible and nondeductible expenses. Irs 2012 tax forms 1040 ez    If your employer reimburses you for both deductible and nondeductible moving expenses, your employer must determine the amount of the reimbursement that is not taxable and not subject to withholding. Irs 2012 tax forms 1040 ez Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. Irs 2012 tax forms 1040 ez Amount of income tax withheld. Irs 2012 tax forms 1040 ez   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. Irs 2012 tax forms 1040 ez It depends in part on whether income tax is withheld from your regular wages, on whether the reimbursements and allowances are added to your regular wages, and on any information you have given to your employer on Form W-4, Employee's Withholding Allowance Certificate. Irs 2012 tax forms 1040 ez   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. Irs 2012 tax forms 1040 ez The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. Irs 2012 tax forms 1040 ez Estimated tax. Irs 2012 tax forms 1040 ez    If you must make estimated tax payments, you need to take into account any taxable reimbursements and deductible moving expenses in figuring your estimated tax. Irs 2012 tax forms 1040 ez For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. Irs 2012 tax forms 1040 ez How and When To Report This section explains how and when to report your moving expenses and any reimbursements or allowances you received for your move. Irs 2012 tax forms 1040 ez For a quick overview, see Table 2, later. Irs 2012 tax forms 1040 ez Form 3903 Use Form 3903 to figure your moving expense deduction. Irs 2012 tax forms 1040 ez Use a separate Form 3903 for each move for which you are deducting expenses. Irs 2012 tax forms 1040 ez Do not file Form 3903 if all of the following apply. Irs 2012 tax forms 1040 ez You moved to a location outside the United States in an earlier year. Irs 2012 tax forms 1040 ez You are claiming only storage fees while you were away from the United States. Irs 2012 tax forms 1040 ez Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. Irs 2012 tax forms 1040 ez Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Form 1040, line 26, and enter “Storage” on the dotted line next to the amount. Irs 2012 tax forms 1040 ez If you meet the special rules for members of the Armed Forces, see How to complete Form 3903 for members of the Armed Forces under Members of the Armed Forces, later. Irs 2012 tax forms 1040 ez Completing Form 3903. Irs 2012 tax forms 1040 ez   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. Irs 2012 tax forms 1040 ez If so, complete lines 1 through 3 of the form using your actual expenses (except, if you use your own car, you can figure expenses based on the standard mileage rate, instead of actual amounts for gas and oil). Irs 2012 tax forms 1040 ez Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. Irs 2012 tax forms 1040 ez This excluded amount should be identified on Form W-2, box 12, with code P. Irs 2012 tax forms 1040 ez Expenses greater than reimbursement. Irs 2012 tax forms 1040 ez   If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Irs 2012 tax forms 1040 ez This is your moving expense deduction. Irs 2012 tax forms 1040 ez Expenses equal to or less than reimbursement. Irs 2012 tax forms 1040 ez    If line 3 is equal to or less than line 4, you have no moving expense deduction. Irs 2012 tax forms 1040 ez Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. Irs 2012 tax forms 1040 ez Table 2. Irs 2012 tax forms 1040 ez Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. Irs 2012 tax forms 1040 ez . Irs 2012 tax forms 1040 ez . Irs 2012 tax forms 1040 ez AND you have. Irs 2012 tax forms 1040 ez . Irs 2012 tax forms 1040 ez . Irs 2012 tax forms 1040 ez THEN. Irs 2012 tax forms 1040 ez . Irs 2012 tax forms 1040 ez . Irs 2012 tax forms 1040 ez your reimbursement reported only  in box 12 with code P moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses* and reimbursements. Irs 2012 tax forms 1040 ez your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. Irs 2012 tax forms 1040 ez your reimbursement divided  between box 12 and box 1 moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses,* but only the  reimbursements reported in box 12 of  Form W-2. Irs 2012 tax forms 1040 ez your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. Irs 2012 tax forms 1040 ez no reimbursement moving expenses file Form 3903 showing all allowable  expenses. Irs 2012 tax forms 1040 ez * * See Deductible Moving Expenses, earlier, for allowable expenses. Irs 2012 tax forms 1040 ez    Where to deduct. Irs 2012 tax forms 1040 ez   Deduct your moving expenses on Form 1040, line 26. Irs 2012 tax forms 1040 ez The amount of moving expenses you can deduct is shown on Form 3903, line 5. Irs 2012 tax forms 1040 ez    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. Irs 2012 tax forms 1040 ez   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. Irs 2012 tax forms 1040 ez Expenses not reimbursed. Irs 2012 tax forms 1040 ez   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. Irs 2012 tax forms 1040 ez Example. Irs 2012 tax forms 1040 ez In December 2012, your employer transferred you to another city in the United States, where you still work. Irs 2012 tax forms 1040 ez You are single and were not reimbursed for your moving expenses. Irs 2012 tax forms 1040 ez In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. Irs 2012 tax forms 1040 ez In January 2013, you paid for travel to the new city. Irs 2012 tax forms 1040 ez You can deduct these additional expenses on your 2013 tax return. Irs 2012 tax forms 1040 ez Expenses reimbursed. Irs 2012 tax forms 1040 ez   If you are reimbursed for your expenses and you use the cash method of accounting, you can deduct your expenses either in the year you paid them or in the year you received the reimbursement. Irs 2012 tax forms 1040 ez If you use the cash method of accounting, you can choose to deduct the expenses in the year you are reimbursed even though you paid the expenses in a different year. Irs 2012 tax forms 1040 ez See Choosing when to deduct, next. Irs 2012 tax forms 1040 ez   If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Form 1040, line 21. Irs 2012 tax forms 1040 ez Choosing when to deduct. Irs 2012 tax forms 1040 ez   If you use the cash method of accounting, which is used by most individuals, you can choose to deduct moving expenses in the year your employer reimburses you if: You paid the expenses in a year before the year of reimbursement, or You paid the expenses in the year immediately after the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year. Irs 2012 tax forms 1040 ez How to make the choice. Irs 2012 tax forms 1040 ez   You choose to deduct moving expenses in the year you received reimbursement by taking the deduction on your return, or amended return, for that year. Irs 2012 tax forms 1040 ez    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. Irs 2012 tax forms 1040 ez Illustrated Example Tom and Peggy Smith are married and have two children. Irs 2012 tax forms 1040 ez They owned a home in Detroit where Tom worked. Irs 2012 tax forms 1040 ez On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. Irs 2012 tax forms 1040 ez Peggy flew to San Diego on March 1 to look for a new home. Irs 2012 tax forms 1040 ez She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. Irs 2012 tax forms 1040 ez The Smiths sold their Detroit home for $1,500 less than they paid for it. Irs 2012 tax forms 1040 ez They contracted to have their personal effects moved to San Diego on April 3. Irs 2012 tax forms 1040 ez The family drove to San Diego where they found that their new home was not finished. Irs 2012 tax forms 1040 ez They stayed in a nearby motel until the house was ready on May 1. Irs 2012 tax forms 1040 ez On April 10, Tom went to work in the San Diego plant where he still works. Irs 2012 tax forms 1040 ez Their records for the move show: 1) Peggy's pre-move househunting  trip:       Travel and lodging   $ 449       Meals   75   $ 524 2) Down payment on San Diego  home 25,000 3) Real estate commission paid on  sale of Detroit home 3,500 4) Loss on sale of Detroit home (not  including real estate commission) 1,500 5) Amount paid for moving personal  effects (furniture, other household  goods, etc. Irs 2012 tax forms 1040 ez ) 8,000 6) Expenses of driving to San Diego:       Mileage (Start 14,278;  End 16,478) 2,200 miles at 24 cents a mile   $ 528       Lodging   180       Meals   320   1,028 7) Cost of temporary living  expenses in San Diego:       Motel rooms   $1,450       Meals   2,280   3,730 Total $43,282   Tom was reimbursed $10,907 under an accountable plan. Irs 2012 tax forms 1040 ez His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. Irs 2012 tax forms 1040 ez Moving personal effects   $6,800 Travel (and lodging) to San Diego   708 Travel (and lodging) for househunting trip   449 Lodging for temporary quarters   1,450 Loss on sale of home   1,500 Total reimbursement   $10,907 The employer included this reimbursement on Tom's Form W-2 for the year. Irs 2012 tax forms 1040 ez The reimbursement of allowable expenses, $7,508 for moving household goods and travel to San Diego, was included in box 12 of Form W-2. Irs 2012 tax forms 1040 ez His employer identified this amount with code P. Irs 2012 tax forms 1040 ez The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. Irs 2012 tax forms 1040 ez Tom must include this amount on Form 1040, line 7. Irs 2012 tax forms 1040 ez The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. Irs 2012 tax forms 1040 ez Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. Irs 2012 tax forms 1040 ez To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. Irs 2012 tax forms 1040 ez Item 5 — moving personal effects (line 1)   $8,000 Item 6 — driving to San Diego ($528 + $180)  (line 2)   708 Total tax deductible moving expenses (line 3)   $8,708 Minus: Reimbursement included in box 12  of Form W-2 (line 4)   7,508 Tax deduction for moving expenses (line 5)   $1,200   Tom's Form 3903 is shown, later. Irs 2012 tax forms 1040 ez He also enters his deduction, $1,200, on Form 1040, line 26. Irs 2012 tax forms 1040 ez Nondeductible expenses. Irs 2012 tax forms 1040 ez   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. Irs 2012 tax forms 1040 ez Item 1 — pre-move househunting expenses of $524. Irs 2012 tax forms 1040 ez Item 2 — the $25,000 down payment on the San Diego home. Irs 2012 tax forms 1040 ez If any part of it were for payment of deductible taxes or interest on the mortgage on the house, that part would be deductible as an itemized deduction. Irs 2012 tax forms 1040 ez Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. Irs 2012 tax forms 1040 ez The commission is used to figure the gain or loss on the sale. Irs 2012 tax forms 1040 ez Item 4 — the $1,500 loss on the sale of the Detroit home. Irs 2012 tax forms 1040 ez Item 6 — the $320 expense for meals while driving to San Diego. Irs 2012 tax forms 1040 ez (However, the lodging and car expenses are deductible. Irs 2012 tax forms 1040 ez ) Item 7 — temporary living expenses of $3,730. Irs 2012 tax forms 1040 ez    This image is too large to be displayed in the current screen. Irs 2012 tax forms 1040 ez Please click the link to view the image. Irs 2012 tax forms 1040 ez 2012 Form 3903 Moving Expenses Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests, discussed earlier. Irs 2012 tax forms 1040 ez You can deduct your unreimbursed moving expenses. Irs 2012 tax forms 1040 ez A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. Irs 2012 tax forms 1040 ez The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. Irs 2012 tax forms 1040 ez Spouse and dependents. Irs 2012 tax forms 1040 ez   If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to: The place of enlistment, The member's, spouse's, or dependent's home of record, or A nearer point in the United States. Irs 2012 tax forms 1040 ez   If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location. Irs 2012 tax forms 1040 ez Services or reimbursements provided by government. Irs 2012 tax forms 1040 ez   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. Irs 2012 tax forms 1040 ez In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual moving expenses, the government must include the excess in your wages on Form W-2. Irs 2012 tax forms 1040 ez However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance is not included in income and should not be included in box 1 of Form W-2. Irs 2012 tax forms 1040 ez   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. Irs 2012 tax forms 1040 ez You can deduct the expenses that are more than your reimbursements. Irs 2012 tax forms 1040 ez See Deductible Moving Expenses, earlier. Irs 2012 tax forms 1040 ez How to complete Form 3903 for members of the Armed Forces. Irs 2012 tax forms 1040 ez    Take the following steps. Irs 2012 tax forms 1040 ez Complete lines 1 through 3 of the form, using your actual expenses. Irs 2012 tax forms 1040 ez Do not include any expenses for moving services provided by the government. Irs 2012 tax forms 1040 ez Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. Irs 2012 tax forms 1040 ez Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. Irs 2012 tax forms 1040 ez Do not include the value of moving or storage services provided by the government. Irs 2012 tax forms 1040 ez Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. Irs 2012 tax forms 1040 ez Complete line 5. Irs 2012 tax forms 1040 ez If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Irs 2012 tax forms 1040 ez This is your moving expense deduction. Irs 2012 tax forms 1040 ez If line 3 is equal to or less than line 4, you do not have a moving expense deduction. Irs 2012 tax forms 1040 ez Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. Irs 2012 tax forms 1040 ez If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. Irs 2012 tax forms 1040 ez    Do not deduct any expenses for moving or storage services provided by the government. Irs 2012 tax forms 1040 ez How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Irs 2012 tax forms 1040 ez Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Irs 2012 tax forms 1040 ez Free help with your tax return. Irs 2012 tax forms 1040 ez   Free help in preparing your return is available nationwide from IRS-certified volunteers. Irs 2012 tax forms 1040 ez The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Irs 2012 tax forms 1040 ez The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Irs 2012 tax forms 1040 ez 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. Irs 2012 tax forms 1040 ez Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Irs 2012 tax forms 1040 ez To find the nearest VITA or TCE site, visit IRS. Irs 2012 tax forms 1040 ez gov or call 1-800-906-9887. Irs 2012 tax forms 1040 ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs 2012 tax forms 1040 ez To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs 2012 tax forms 1040 ez aarp. Irs 2012 tax forms 1040 ez org/money/taxaide or call 1-888-227-7669. Irs 2012 tax forms 1040 ez   For more information on these programs, go to IRS. Irs 2012 tax forms 1040 ez gov and enter “VITA” in the search box. Irs 2012 tax forms 1040 ez Internet. Irs 2012 tax forms 1040 ez IRS. Irs 2012 tax forms 1040 ez gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Irs 2012 tax forms 1040 ez Apply for an Employer Identification Number (EIN). Irs 2012 tax forms 1040 ez Go to IRS. Irs 2012 tax forms 1040 ez gov and enter Apply for an EIN in the search box. Irs 2012 tax forms 1040 ez Request an Electronic Filing PIN by going to IRS. Irs 2012 tax forms 1040 ez gov and entering Electronic Filing PIN in the search box. Irs 2012 tax forms 1040 ez Check the status of your 2013 refund with Where's My Refund? Go to IRS. Irs 2012 tax forms 1040 ez gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs 2012 tax forms 1040 ez If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs 2012 tax forms 1040 ez Check the status of your amended return. Irs 2012 tax forms 1040 ez Go to IRS. Irs 2012 tax forms 1040 ez gov and enter Where's My Amended Return in the search box. Irs 2012 tax forms 1040 ez Download forms, instructions, and publications, including some accessible versions. Irs 2012 tax forms 1040 ez Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Irs 2012 tax forms 1040 ez gov or IRS2Go. Irs 2012 tax forms 1040 ez Tax return and tax account transcripts are generally available for the current year and past three years. Irs 2012 tax forms 1040 ez Figure your income tax withholding with the IRS Withholding Calculator on IRS. Irs 2012 tax forms 1040 ez gov. Irs 2012 tax forms 1040 ez Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Irs 2012 tax forms 1040 ez Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Irs 2012 tax forms 1040 ez gov. Irs 2012 tax forms 1040 ez Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Irs 2012 tax forms 1040 ez gov or IRS2Go. Irs 2012 tax forms 1040 ez Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Irs 2012 tax forms 1040 ez An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Irs 2012 tax forms 1040 ez Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Irs 2012 tax forms 1040 ez If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Irs 2012 tax forms 1040 ez Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Irs 2012 tax forms 1040 ez Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Irs 2012 tax forms 1040 ez gov. Irs 2012 tax forms 1040 ez Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs 2012 tax forms 1040 ez The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Irs 2012 tax forms 1040 ez Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Irs 2012 tax forms 1040 ez AARP offers the Tax-Aide counseling program as part of the TCE program. Irs 2012 tax forms 1040 ez Visit AARP's website to find the nearest Tax-Aide location. Irs 2012 tax forms 1040 ez Research your tax questions. Irs 2012 tax forms 1040 ez Search publications and instructions by topic or keyword. Irs 2012 tax forms 1040 ez Read the Internal Revenue Code, regulations, or other official guidance. Irs 2012 tax forms 1040 ez Read Internal Revenue Bulletins. Irs 2012 tax forms 1040 ez Sign up to receive local and national tax news by email. Irs 2012 tax forms 1040 ez Phone. Irs 2012 tax forms 1040 ez You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Irs 2012 tax forms 1040 ez Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Irs 2012 tax forms 1040 ez Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Irs 2012 tax forms 1040 ez Call to locate the nearest volunteer help site, 1-800-906-9887. Irs 2012 tax forms 1040 ez Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs 2012 tax forms 1040 ez The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Irs 2012 tax forms 1040 ez Most VITA and TCE sites offer free electronic filing. Irs 2012 tax forms 1040 ez Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Irs 2012 tax forms 1040 ez Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Irs 2012 tax forms 1040 ez Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Irs 2012 tax forms 1040 ez The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Irs 2012 tax forms 1040 ez If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs 2012 tax forms 1040 ez Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Irs 2012 tax forms 1040 ez Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs 2012 tax forms 1040 ez Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Irs 2012 tax forms 1040 ez Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Irs 2012 tax forms 1040 ez Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Irs 2012 tax forms 1040 ez You should receive your order within 10 business days. Irs 2012 tax forms 1040 ez Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Irs 2012 tax forms 1040 ez Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Irs 2012 tax forms 1040 ez Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Irs 2012 tax forms 1040 ez Call to ask tax questions, 1-800-829-1040. Irs 2012 tax forms 1040 ez Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Irs 2012 tax forms 1040 ez The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Irs 2012 tax forms 1040 ez These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Irs 2012 tax forms 1040 ez gsa. Irs 2012 tax forms 1040 ez gov/fedrelay. Irs 2012 tax forms 1040 ez Walk-in. Irs 2012 tax forms 1040 ez You can find a selection of forms, publications and services — in-person, face-to-face. Irs 2012 tax forms 1040 ez Products. Irs 2012 tax forms 1040 ez You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs 2012 tax forms 1040 ez Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irs 2012 tax forms 1040 ez Services. Irs 2012 tax forms 1040 ez You can walk in to your local TAC most business days for personal, face-to-face tax help. Irs 2012 tax forms 1040 ez An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Irs 2012 tax forms 1040 ez 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. Irs 2012 tax forms 1040 ez No appointment is necessary—just walk in. Irs 2012 tax forms 1040 ez Before visiting, check www. Irs 2012 tax forms 1040 ez irs. Irs 2012 tax forms 1040 ez gov/localcontacts for hours of operation and services provided. Irs 2012 tax forms 1040 ez Mail. Irs 2012 tax forms 1040 ez You can send your order for forms, instructions, and publications to the address below. Irs 2012 tax forms 1040 ez You should receive a response within 10 business days after your request is received. Irs 2012 tax forms 1040 ez  Internal Revenue Service 1201 N. Irs 2012 tax forms 1040 ez Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Irs 2012 tax forms 1040 ez   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs 2012 tax forms 1040 ez Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Irs 2012 tax forms 1040 ez What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Irs 2012 tax forms 1040 ez We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Irs 2012 tax forms 1040 ez You face (or your business is facing) an immediate threat of adverse action. Irs 2012 tax forms 1040 ez You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Irs 2012 tax forms 1040 ez   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Irs 2012 tax forms 1040 ez Here's why we can help: TAS is an independent organization within the IRS. Irs 2012 tax forms 1040 ez Our advocates know how to work with the IRS. Irs 2012 tax forms 1040 ez Our services are free and tailored to meet your needs. Irs 2012 tax forms 1040 ez We have offices in every state, the District of Columbia, and Puerto Rico. Irs 2012 tax forms 1040 ez How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Irs 2012 tax forms 1040 ez irs. Irs 2012 tax forms 1040 ez gov/advocate, or call us toll-free at 1-877-777-4778. Irs 2012 tax forms 1040 ez How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Irs 2012 tax forms 1040 ez If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Irs 2012 tax forms 1040 ez irs. Irs 2012 tax forms 1040 ez gov/sams. Irs 2012 tax forms 1040 ez Low Income Taxpayer Clinics. Irs 2012 tax forms 1040 ez   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Irs 2012 tax forms 1040 ez Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Irs 2012 tax forms 1040 ez Visit www. Irs 2012 tax forms 1040 ez TaxpayerAdvocate. Irs 2012 tax forms 1040 ez irs. Irs 2012 tax forms 1040 ez gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Irs 2012 tax forms 1040 ez Prev  Up  Next   Home   More Online Publications