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Irs Form 1040 Ez

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Irs Form 1040 Ez

Irs form 1040 ez Publication 501 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Irs form 1040 ez Tax questions. Irs form 1040 ez Useful Items - You may want to see: What's New Who must file. Irs form 1040 ez   In some cases, the amount of income you can receive before you must file a tax return has increased. Irs form 1040 ez Table 1 shows the filing requirements for most taxpayers. Irs form 1040 ez Exemption amount. Irs form 1040 ez  The amount you can deduct for each exemption has increased. Irs form 1040 ez It was $3,800 for 2012. Irs form 1040 ez It is $3,900 for 2013. Irs form 1040 ez Exemption phaseout. Irs form 1040 ez  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. Irs form 1040 ez For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. Irs form 1040 ez See Phaseout of Exemptions , later. Irs form 1040 ez Standard deduction increased. Irs form 1040 ez   The standard deduction for some taxpayers who do not itemize their deductions on Schedule A of Form 1040 is higher for 2013 than it was for 2012. Irs form 1040 ez The amount depends on your filing status. Irs form 1040 ez You can use the 2013 Standard Deduction Tables near the end of this publication to figure your standard deduction. Irs form 1040 ez Same-sex marriages. Irs form 1040 ez . Irs form 1040 ez  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Irs form 1040 ez See Same-sex marriage under Marital Status, later. Irs form 1040 ez If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. Irs form 1040 ez For details on filing amended returns, see Joint Return After Separate Returns . Irs form 1040 ez Reminders Future developments. Irs form 1040 ez  Information about any future developments affecting Publication 501 (such as legislation enacted after we release it) will be posted at www. Irs form 1040 ez irs. Irs form 1040 ez gov/pub501. Irs form 1040 ez Taxpayer identification number for aliens. Irs form 1040 ez   If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an individual taxpayer identification number (ITIN). Irs form 1040 ez Your spouse also may need an ITIN if he or she does not have and is not eligible to get an SSN. Irs form 1040 ez See Form W-7, Application for IRS Individual Taxpayer Identification Number. Irs form 1040 ez Also, see Social Security Numbers for Dependents , later. Irs form 1040 ez Photographs of missing children. Irs form 1040 ez   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs form 1040 ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs form 1040 ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs form 1040 ez Introduction This publication discusses some tax rules that affect every person who may have to file a federal income tax return. Irs form 1040 ez It answers some basic questions: who must file; who should file; what filing status to use; how many exemptions to claim; and the amount of the standard deduction. Irs form 1040 ez Who Must File explains who must file an income tax return. Irs form 1040 ez If you have little or no gross income, reading this section will help you decide if you have to file a return. Irs form 1040 ez Who Should File helps you decide if you should file a return, even if you are not required to do so. Irs form 1040 ez Filing Status helps you determine which filing status to use. Irs form 1040 ez Filing status is important in determining whether you must file a return and whether you may claim certain deductions and credits. Irs form 1040 ez It also helps determine your standard deduction and tax rate. Irs form 1040 ez Exemptions, which reduce your taxable income, are discussed in Exemptions . Irs form 1040 ez Exemptions for Dependents explains the difference between a qualifying child and a qualifying relative. Irs form 1040 ez Other topics include the social security number requirement for dependents, the rules for multiple support agreements, and the rules for divorced or separated parents. Irs form 1040 ez Phaseout of Exemptions explains how to determine whether you must reduce the dollar amount of exemptions you claim and, if so, the amount of the reduction. Irs form 1040 ez Standard Deduction gives the rules and dollar amounts for the standard deduction — a benefit for taxpayers who do not itemize their deductions. Irs form 1040 ez This section also discusses the standard deduction for taxpayers who are blind or age 65 or older, as well as special rules that limit the standard deduction available to dependents. Irs form 1040 ez In addition, this section helps you decide whether you would be better off taking the standard deduction or itemizing your deductions. Irs form 1040 ez How To Get Tax Help explains how to get tax help from the IRS. Irs form 1040 ez This publication is for U. Irs form 1040 ez S. Irs form 1040 ez citizens and resident aliens only. Irs form 1040 ez If you are a resident alien for the entire year, you must follow the same tax rules that apply to U. Irs form 1040 ez S. Irs form 1040 ez citizens. Irs form 1040 ez The rules to determine if you are a resident or nonresident alien are discussed in chapter 1 of Publication 519, U. Irs form 1040 ez S. Irs form 1040 ez Tax Guide for Aliens. Irs form 1040 ez Nonresident aliens. Irs form 1040 ez    If you were a nonresident alien at any time during the year, the rules and tax forms that apply to you may be different from those that apply to U. Irs form 1040 ez S. Irs form 1040 ez citizens. Irs form 1040 ez See Publication 519. Irs form 1040 ez Comments and suggestions. Irs form 1040 ez    We welcome your comments about this publication and your suggestions for future editions. Irs form 1040 ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs form 1040 ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs form 1040 ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs form 1040 ez   You can send your comments from www. Irs form 1040 ez irs. Irs form 1040 ez gov/formspubs. Irs form 1040 ez Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs form 1040 ez ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs form 1040 ez Ordering forms and publications. Irs form 1040 ez    Visit www. Irs form 1040 ez irs. Irs form 1040 ez gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs form 1040 ez Internal Revenue Service 1201 N. Irs form 1040 ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs form 1040 ez    If you have a tax question, check the information available on IRS. Irs form 1040 ez gov or call 1-800-829-1040. Irs form 1040 ez We cannot answer tax questions sent to either of the above addresses. Irs form 1040 ez Useful Items - You may want to see: Publication 559 Survivors, Executors, and Administrators 929 Tax Rules for Children and Dependents Form (and Instructions) 1040X Amended U. Irs form 1040 ez S. Irs form 1040 ez Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8814 Parents' Election To Report Child's Interest and Dividends Prev  Up  Next   Home   More Online Publications
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Government Benefits, Grants, and Financial Aid

Learn how to get benefits from the government and browse popular benefits by topic.

Free Money from the Government

Many people have heard that the government will give you money for almost any reason. This is not true.

You must complete an application and meet specific eligibility requirements in order to receive financial assistance from the government.

Benefits.gov can help you determine which types of government assistance you might qualify for and tell you where to apply.

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Benefits.gov can help you identify grants, loans, financial aid, and other benefits from the federal government, determine if you are eligible, and then tell you how and where to apply.

When looking for financial assistance, remember that there are differences between grants and loans. You are required to pay back a loan, often with interest. You are not required to pay back a grant.

Your state's human service or social service agency might also be able to provide financial assistance or refer you to local community organizations for help.

Grants

There are very few grants available to individuals, sometimes called “personal grants.” The best place to find money to help you and your family is Benefits.gov.

Most grants are awarded to universities, researchers, cities, states, counties, and non-profit organizations. You can find grants for organizations at Grants.gov.

Loans

GovLoans.gov can help you find loans from the government including business and education loans. You are required to pay back loans, often with interest.

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Most Popular Benefits by Topic

Especially for Specific Audiences

Agricultural and Rural Assistance

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The Irs Form 1040 Ez

Irs form 1040 ez Publication 516 - Main Content Table of Contents U. Irs form 1040 ez S. Irs form 1040 ez Tax ReturnFiling Information Foreign Bank Accounts U. Irs form 1040 ez S. Irs form 1040 ez Government Payments Foreign Earned Income Exclusion Tax Treaty Benefits Allowances, Differentials, and Special Pay Other Income Deductions and Credits — Business Expenses Deductions and Credits — Nonbusiness Expenses Foreign Taxes Local (Foreign) Tax ReturnTax Treaty Benefits Other Agreements Double Withholding How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Irs form 1040 ez U. Irs form 1040 ez S. Irs form 1040 ez Tax Return Filing Information If you are a U. Irs form 1040 ez S. Irs form 1040 ez citizen or green card holder living or traveling outside the United States, you are generally required to file income tax returns in the same way as those residing in the United States. Irs form 1040 ez However, the special rules explained in the following discussions may apply to you. Irs form 1040 ez See also Tax Treaty Benefits, later. Irs form 1040 ez When To File and Pay Most individual tax returns cover a calendar year, January through December. Irs form 1040 ez The regular due date for these tax returns is April 15 of the following year. Irs form 1040 ez If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. Irs form 1040 ez If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. Irs form 1040 ez You must pay interest on any tax not paid by the regular due date. Irs form 1040 ez Your return is considered filed on time if it is mailed from and officially postmarked in a foreign country on or before the due date (including extensions), or given to a designated international private delivery service before midnight of the last date prescribed for filing. Irs form 1040 ez See your tax form instructions for a list of private delivery services that have been designated by the IRS to meet this “timely mailing as timely filing/paying” rule for tax returns and payments. Irs form 1040 ez If your return is filed late, the postmark or delivery service date does not determine the date of filing. Irs form 1040 ez In that case, your return is considered filed when it is received by the IRS. Irs form 1040 ez Extensions You may be able to get an extension of time to file your return and pay your tax. Irs form 1040 ez Automatic 2-month extension. Irs form 1040 ez   You can get an automatic 2-month extension (to June 15, for a calendar year return) to file your return and pay your tax if you are a U. Irs form 1040 ez S. Irs form 1040 ez citizen or resident and, on the regular due date of your return, you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. Irs form 1040 ez To get this extension, you must attach a statement to your return explaining how you qualified. Irs form 1040 ez You will owe interest on any tax not paid by the regular due date of your return. Irs form 1040 ez Married taxpayers. Irs form 1040 ez   If you file a joint return, either you or your spouse can qualify for the automatic extension. Irs form 1040 ez If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. Irs form 1040 ez Additional extension. Irs form 1040 ez   You can apply for an additional extension of time to file your return by filing Form 4868. Irs form 1040 ez You must file Form 4868 by the due date for your income tax return. Irs form 1040 ez   Generally, you must file it by April 15. Irs form 1040 ez However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. Irs form 1040 ez Check the box on line 8 of Form 4868. Irs form 1040 ez Payment of tax. Irs form 1040 ez   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. Irs form 1040 ez The late-payment penalty applies if, through withholding, etc. Irs form 1040 ez , you paid less than 90% of your actual tax liability by the original due date of your income tax return. Irs form 1040 ez Even if the late-payment penalty does not apply, you will be charged interest on any unpaid tax liability from the original due date of the return until the tax is paid. Irs form 1040 ez Electronic filing. Irs form 1040 ez   You can file for the additional extension by phone, using your home computer, or through a tax professional. Irs form 1040 ez See Form 4868 for more information. Irs form 1040 ez Limit on additional extensions. Irs form 1040 ez   You generally cannot get a total extension of more than 6 months. Irs form 1040 ez However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. Irs form 1040 ez   For more information, see Publication 54. Irs form 1040 ez Foreign Bank Accounts You must file Form TD F 90-22. Irs form 1040 ez 1 if at any time during the year you had an interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country. Irs form 1040 ez This applies if the combined assets in the account(s) were more than $10,000. Irs form 1040 ez Do not include accounts in a U. Irs form 1040 ez S. Irs form 1040 ez military banking facility operated by a U. Irs form 1040 ez S. Irs form 1040 ez financial institution. Irs form 1040 ez File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. Irs form 1040 ez Do not attach it to Form 1040. Irs form 1040 ez If you are required to file Form TD F 90-22. Irs form 1040 ez 1 but do not do so, you may have to pay a penalty of up to $10,000 (more if the failure to file is willful). Irs form 1040 ez You also may be required to file Form 8938 with your U. Irs form 1040 ez S. Irs form 1040 ez income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. Irs form 1040 ez For taxpayers living abroad, you generally do not have to file Form 8938 unless the total value of your specified foreign financial assets is more than $200,000 ($400,000 if married filing jointly) on the last day of the tax year or more than $300,000 ($600,000 if married filing jointly) at any time during the tax year. Irs form 1040 ez For more information, see Form 8938 and its instructions. Irs form 1040 ez U. Irs form 1040 ez S. Irs form 1040 ez Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. Irs form 1040 ez If you are a U. Irs form 1040 ez S. Irs form 1040 ez citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. Irs form 1040 ez S. Irs form 1040 ez law. Irs form 1040 ez This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). Irs form 1040 ez If you are a nonresident alien, your income from sources outside the United States is not subject to U. Irs form 1040 ez S. Irs form 1040 ez tax. Irs form 1040 ez Foreign Earned Income Exclusion Employees of the U. Irs form 1040 ez S. Irs form 1040 ez Government are not entitled to the foreign earned income exclusion or the foreign housing exclusion/deduction under section 911 because “foreign earned income ”does not include amounts paid by the U. Irs form 1040 ez S. Irs form 1040 ez Government as an employee. Irs form 1040 ez But see Other Employment, later. Irs form 1040 ez Special Situations In the following two situations, your pay is from the U. Irs form 1040 ez S. Irs form 1040 ez Government and does not qualify for the foreign earned income exclusion. Irs form 1040 ez U. Irs form 1040 ez S. Irs form 1040 ez agency reimbursed by foreign country. Irs form 1040 ez   If you are a U. Irs form 1040 ez S. Irs form 1040 ez Government employee paid by a U. Irs form 1040 ez S. Irs form 1040 ez agency to perform services in a foreign country, your pay is from the U. Irs form 1040 ez S. Irs form 1040 ez Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. Irs form 1040 ez This is true even if the U. Irs form 1040 ez S. Irs form 1040 ez agency is reimbursed by the foreign government. Irs form 1040 ez Employees of post exchanges, etc. Irs form 1040 ez   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. Irs form 1040 ez S. Irs form 1040 ez Government, the earnings you receive are paid by the U. Irs form 1040 ez S. Irs form 1040 ez Government. Irs form 1040 ez This is true whether they are paid from appropriated or nonappropriated funds. Irs form 1040 ez These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. Irs form 1040 ez Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. Irs form 1040 ez Even if you are working in a foreign country with which the United States has an income tax treaty in force and the treaty article that applies to government services says that your government pay is taxable only in the foreign country, the treaty will likely contain a “saving clause”, which provides that the United States may tax its citizens and its residents as if the treaty had not come into effect. Irs form 1040 ez In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. Irs form 1040 ez S. Irs form 1040 ez citizens or green card holders. Irs form 1040 ez Consequently, if you are a U. Irs form 1040 ez S. Irs form 1040 ez citizen or green card holder, you will generally not be entitled to reduce your U. Irs form 1040 ez S. Irs form 1040 ez tax on your government pay. Irs form 1040 ez If you are neither a U. Irs form 1040 ez S. Irs form 1040 ez citizen nor green card holder, and you are treated as a resident of the treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule), then you may be entitled to benefits under the government service article. Irs form 1040 ez Review the treaty text carefully. Irs form 1040 ez U. Irs form 1040 ez S. Irs form 1040 ez citizens must always file Form 1040. Irs form 1040 ez Non-U. Irs form 1040 ez S. Irs form 1040 ez citizens who are treated as a resident of a treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule) may file Form 1040NR and attach Form 8833. Irs form 1040 ez If you pay or accrue taxes to the foreign country on your pay, you may be able to relieve double taxation with a foreign tax credit. Irs form 1040 ez Most income tax treaties contain an article providing relief from double taxation. Irs form 1040 ez Many treaties contain special foreign tax credit rules for U. Irs form 1040 ez S. Irs form 1040 ez citizens who are residents of a treaty country. Irs form 1040 ez For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. Irs form 1040 ez Allowances, Differentials, and Special Pay Most payments received by U. Irs form 1040 ez S. Irs form 1040 ez Government civilian employees for working abroad, including pay differentials, are taxable. Irs form 1040 ez However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. Irs form 1040 ez The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Irs form 1040 ez Pay differentials. Irs form 1040 ez   Pay differentials you receive as financial incentives for employment abroad are taxable. Irs form 1040 ez Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. Irs form 1040 ez   Generally, pay differentials are given for employment under adverse conditions (such as severe climate) or because the post of duty is located in a hazardous or isolated area that may be outside the United States. Irs form 1040 ez The area does not have to be a qualified hazardous duty area as discussed in Publication 3. Irs form 1040 ez Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. Irs form 1040 ez Foreign areas allowances. Irs form 1040 ez   Certain foreign areas allowances are tax free. Irs form 1040 ez Your employer should not have included these allowances as wages on your Form W-2. Irs form 1040 ez   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. Irs form 1040 ez Title I, chapter 9, of the Foreign Service Act of 1980. Irs form 1040 ez Section 4 of the Central Intelligence Agency Act of 1949, as amended. Irs form 1040 ez Title II of the Overseas Differentials and Allowances Act. Irs form 1040 ez Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. Irs form 1040 ez These allowances cover such expenses as: Certain repairs to a leased home, Education of dependents in special situations, Motor vehicle shipment, Separate maintenance for dependents, Temporary quarters, Transportation for medical treatment, and Travel, moving, and storage. Irs form 1040 ez Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. Irs form 1040 ez Cost-of-living allowances. Irs form 1040 ez   If you are stationed outside the continental United States or in Alaska, your gross income does not include cost-of-living allowances (other than amounts received under Title II of the Overseas Differentials and Allowances Act) granted by regulations approved by the President of the United States. Irs form 1040 ez The cost-of-living portion of any other allowance (for example, a living and quarters allowance) is not included even if the underlying allowance is included in gross income. Irs form 1040 ez Cost-of-living allowances are not included on your Form W-2. Irs form 1040 ez Federal court employees. Irs form 1040 ez   If you are a federal court employee, the preceding paragraph also applies to you. Irs form 1040 ez The cost-of-living allowance must be granted by rules similar to regulations approved by the President. Irs form 1040 ez American Institute in Taiwan. Irs form 1040 ez   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. Irs form 1040 ez S. Irs form 1040 ez tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. Irs form 1040 ez S. Irs form 1040 ez Government. Irs form 1040 ez Federal reemployment payments after serving with an international organization. Irs form 1040 ez   If you are a federal employee who is reemployed by a federal agency after serving with an international organization, you must include in income any reemployment payments you receive. Irs form 1040 ez These payments are equal to the difference between the pay, allowances, post differential, and other monetary benefits paid by the international organization and the pay and other benefits that would have been paid by the federal agency had you been detailed to the international agency. Irs form 1040 ez Allowances or reimbursements for travel and transportation expenses. Irs form 1040 ez   See How To Report Business Expenses, later, for a discussion on whether a reimbursement or allowance for travel or transportation is included in your income. Irs form 1040 ez Lodging furnished to a principal representative of the United States. Irs form 1040 ez   If you are a principal representative of the United States stationed in a foreign country, you do not have to include in income the value of lodging (including utilities) provided to you as an official residence. Irs form 1040 ez However, amounts paid by the U. Irs form 1040 ez S. Irs form 1040 ez government for your usual costs of operating and maintaining your household are taxable. Irs form 1040 ez If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. Irs form 1040 ez Peace Corps. Irs form 1040 ez   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. Irs form 1040 ez Taxable allowances. Irs form 1040 ez   The following allowances must be included on your Form W-2 and reported on your return as wages. Irs form 1040 ez If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. Irs form 1040 ez The part of living allowances designated by the Director of the Peace Corps as basic compensation. Irs form 1040 ez This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Irs form 1040 ez Leave allowances. Irs form 1040 ez Readjustment allowances or “termination payments. Irs form 1040 ez ” Taxable allowances are considered received by you when credited to your account. Irs form 1040 ez Example. Irs form 1040 ez Gary Carpenter, a Peace Corps volunteer, gets $175 a month during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Irs form 1040 ez Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Irs form 1040 ez Nontaxable allowances. Irs form 1040 ez   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. Irs form 1040 ez These allowances should not be included on your Form W-2. Irs form 1040 ez These allowances are tax free whether paid by the U. Irs form 1040 ez S. Irs form 1040 ez Government or the foreign country in which you are stationed. Irs form 1040 ez Other Income Other employment. Irs form 1040 ez   If, in addition to your U. Irs form 1040 ez S. Irs form 1040 ez government pay, you receive income from a private employer or self-employment, you may qualify to claim the foreign earned income exclusion and the foreign housing exclusion and deduction under section 911 based on this other income provided you meet either the bona fide residence test or the physical presence test. Irs form 1040 ez In addition, if your spouse is a U. Irs form 1040 ez S. Irs form 1040 ez citizen or resident alien who earns income in a foreign country that is paid by a private employer or is from self-employment, he or she may also qualify for the exclusion or the deduction. Irs form 1040 ez For more information, see Publication 54. Irs form 1040 ez The tax treaty rules relating to income from personal services generally apply to income from private employment. Irs form 1040 ez As discussed above, the saving clause applies to you if you are a U. Irs form 1040 ez S. Irs form 1040 ez citizen or if you are a resident of the United States under the treaty residence article (after application of the so-called “tie-breaker” rule). Irs form 1040 ez Sale of personal property. Irs form 1040 ez   If you have a gain from the sale of your personal property (such as an automobile or a home appliance), whether directly or through a favorable exchange rate in converting the proceeds to U. Irs form 1040 ez S. Irs form 1040 ez dollars, the excess of the amount received in U. Irs form 1040 ez S. Irs form 1040 ez dollars over the cost or other basis of the property is a capital gain. Irs form 1040 ez Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. Irs form 1040 ez However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. Irs form 1040 ez Sale of your home. Irs form 1040 ez   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. Irs form 1040 ez Losses are not deductible. Irs form 1040 ez   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). Irs form 1040 ez Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. Irs form 1040 ez   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse is serving on qualified official extended duty as a member of the Foreign Service of the United States, as an employee of the intelligence community, or as an employee or volunteer of the Peace Corps. Irs form 1040 ez   For detailed information on selling your home, see Publication 523. Irs form 1040 ez Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. Irs form 1040 ez Travel Expenses Subject to certain limits, you can deduct your unreimbursed ordinary and necessary expenses of traveling away from home in connection with the performance of your official duties. Irs form 1040 ez These expenses include such items as travel costs, meals, lodging, baggage charges, local transportation costs (such as taxi fares), tips, and dry cleaning and laundry fees. Irs form 1040 ez Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. Irs form 1040 ez Your tax home is not limited to the Embassy, consulate, or duty station. Irs form 1040 ez It includes the entire city or general area in which your principal place of employment is located. Irs form 1040 ez Traveling away from home. Irs form 1040 ez   You are traveling away from home if you meet both of the following requirements. Irs form 1040 ez Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. Irs form 1040 ez You need to get sleep or rest to meet the demands of your work while away from home. Irs form 1040 ez This requirement is not satisfied by merely napping in your car. Irs form 1040 ez You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. Irs form 1040 ez Temporary assignment. Irs form 1040 ez   If your assignment or job away from your tax home is temporary, your tax home does not change. Irs form 1040 ez You are considered to be away from home for the whole period, and your travel expenses are deductible. Irs form 1040 ez Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. Irs form 1040 ez   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. Irs form 1040 ez An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than one year, whether or not it actually lasts for more than one year. Irs form 1040 ez   You must determine whether your assignment is temporary or indefinite when you start work. Irs form 1040 ez If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Irs form 1040 ez Employment that is initially temporary may become indefinite due to changed circumstances. Irs form 1040 ez A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. Irs form 1040 ez Exception for federal crime investigations or prosecutions. Irs form 1040 ez   If you are a federal employee participating in a federal crime investigation or prosecution, you may be able to deduct travel expenses even if you are away from your tax home for more than one year. Irs form 1040 ez This exception to the one-year rule applies if the Attorney General certifies that you are traveling for the federal government in a temporary duty status to prosecute, or provide support services for the investigation or prosecution of, a federal crime. Irs form 1040 ez Limit on meals and entertainment. Irs form 1040 ez   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. Irs form 1040 ez However, the limit does not apply to expenses reimbursed under a U. Irs form 1040 ez S. Irs form 1040 ez Government expense allowance arrangement. Irs form 1040 ez Individuals subject to hours of service limits. Irs form 1040 ez   You can deduct 80% of your unreimbursed business-related meal expenses if the meals take place during or incident to any period subject to the Department of Transportation's hours of service limits. Irs form 1040 ez   Individuals subject to the Department of Transportation's “hours of service” limits include the following. Irs form 1040 ez Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Irs form 1040 ez Interstate truck operators and bus drivers who are under Department of Transportation regulations. Irs form 1040 ez Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Irs form 1040 ez Certain merchant mariners who are under Coast Guard regulations. Irs form 1040 ez Primary purpose of trip must be for business. Irs form 1040 ez   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. Irs form 1040 ez However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. Irs form 1040 ez   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. Irs form 1040 ez This applies even if you engage in business activities while there. Irs form 1040 ez However, you can deduct any expenses while at your destination that are directly related to your business. Irs form 1040 ez Expenses paid for others. Irs form 1040 ez   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. Irs form 1040 ez Home leave. Irs form 1040 ez   The Foreign Service Act requires U. Irs form 1040 ez S. Irs form 1040 ez citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. Irs form 1040 ez This period is called “home leave” and can be used to take care of certain personal matters such as medical and dental checkups, buying a new wardrobe, and visiting relatives. Irs form 1040 ez   The amounts paid for your travel, meals, and lodging while on home leave are deductible as travel or business expenses subject to the rules and limits discussed earlier. Irs form 1040 ez You must be able to verify these amounts in order to claim them. Irs form 1040 ez Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. Irs form 1040 ez More information. Irs form 1040 ez   See chapter 1 of Publication 463 for more information on travel expenses. Irs form 1040 ez Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. Irs form 1040 ez Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. Irs form 1040 ez They do not include expenses you have when traveling away from home overnight. Irs form 1040 ez Those expenses are deductible as travel expenses and are discussed earlier. Irs form 1040 ez Commuting. Irs form 1040 ez   You cannot deduct your transportation costs of going between your home and your regular business location. Irs form 1040 ez These costs are personal commuting expenses. Irs form 1040 ez   If you have one or more regular business locations but must work at a temporary location, you can deduct the costs of commuting to that temporary place of work. Irs form 1040 ez   If you work at two or more places in the same day, you can deduct your expenses of getting from one place of work to the other. Irs form 1040 ez More information. Irs form 1040 ez   For more information on transportation expenses, see chapter 4 of Publication 463. Irs form 1040 ez Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. Irs form 1040 ez Membership dues. Irs form 1040 ez   You can deduct membership dues you pay to professional societies that relate to your business or profession. Irs form 1040 ez Subscriptions. Irs form 1040 ez   You can deduct subscriptions to professional publications that relate to your business or profession. Irs form 1040 ez Educational expenses. Irs form 1040 ez   Generally, educational expenses are considered to be personal expenses and are not deductible. Irs form 1040 ez However, under some circumstances, educational expenses are deductible as business expenses. Irs form 1040 ez   You can deduct educational expenses as business expenses if the education: Maintains or improves skills needed in your present position, or Meets the express requirements of your agency to keep your present position, salary, or status. Irs form 1040 ez   You cannot deduct educational expenses as business expenses if the education: Is needed to enable you to meet minimum educational requirements for qualification in your present position, Is a part of a program of study that can qualify you for a new position, or Is for travel as a form of education. Irs form 1040 ez These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. Irs form 1040 ez   See Publication 970, Tax Benefits for Education, for more information on educational expenses. Irs form 1040 ez    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. Irs form 1040 ez However, you may be eligible for other tax benefits such as the American opportunity and lifetime learning credits; contributions to a Coverdell education savings account or qualified tuition program; deduction for student loan interest; and exclusion from income of certain savings bond interest. Irs form 1040 ez These benefits are explained in Publication 970. Irs form 1040 ez Foreign service representation expenses. Irs form 1040 ez   If you are an employee of the U. Irs form 1040 ez S. Irs form 1040 ez Foreign Service and your position requires you to establish and maintain favorable relations in foreign countries, you may receive a nontaxable allowance for representation expenses. Irs form 1040 ez If your expenses are more than the allowance you receive, you can deduct the excess expenses as an itemized deduction on Schedule A (Form 1040) if you meet one of the following conditions. Irs form 1040 ez You have a certificate from the Secretary of State attesting that the expenses were incurred for the benefit of the United States, and would be reimbursable under appropriate legislation if the agency had sufficient funds for these reimbursements. Irs form 1040 ez The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. Irs form 1040 ez    To deduct any expenses for travel, entertainment, and gifts, including those certified by the Secretary of State, you must meet the rules for recordkeeping and accounting to your employer. Irs form 1040 ez These rules are explained in Publication 463. Irs form 1040 ez Representation expenses. Irs form 1040 ez   These are expenses that further the interest of the United States abroad. Irs form 1040 ez They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. Irs form 1040 ez They generally do not include costs of passenger vehicles (such as cars or aircraft), printing or engraving, membership fees, or amounts a principal representative must pay personally to cover the usual costs of operating and maintaining an official residence. Irs form 1040 ez   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. Irs form 1040 ez These regulations are available on the Internet at www. Irs form 1040 ez state. Irs form 1040 ez gov/m/a/als. Irs form 1040 ez Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. Irs form 1040 ez ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. Irs form 1040 ez Impairment-related work expenses. Irs form 1040 ez   If you are an employee with a physical or mental disability, you can deduct attendant-care services at your place of work and other expenses in connection with work that are necessary for you to be able to work. Irs form 1040 ez Attendant care includes a reader for a blind person and a helper for a person with a physical disability. Irs form 1040 ez These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). Irs form 1040 ez They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. Irs form 1040 ez Loss on conversion of U. Irs form 1040 ez S. Irs form 1040 ez dollars into foreign currency. Irs form 1040 ez   The conversion of U. Irs form 1040 ez S. Irs form 1040 ez dollars into foreign currency at an official rate of exchange that is not as favorable as the free market rate does not result in a deductible loss. Irs form 1040 ez Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. Irs form 1040 ez For example, you must keep records and supporting evidence to prove the following elements about deductions for travel expenses (including meals and lodging while away from home). Irs form 1040 ez The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. Irs form 1040 ez You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. Irs form 1040 ez For each trip away from home, the dates you left and returned and the number of days spent on business. Irs form 1040 ez The destination or area of your travel, described by the name of the city, town, or similar designation. Irs form 1040 ez The business reason for your travel or the business benefit gained or expected to be gained from your travel. Irs form 1040 ez How to record your expenses. Irs form 1040 ez   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. Irs form 1040 ez They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. Irs form 1040 ez You do not need to duplicate information in an account book or diary that is shown on a receipt as long as your records and receipts complement each other in an orderly manner. Irs form 1040 ez   Each expense should be recorded separately in your records. Irs form 1040 ez However, some items can be totaled in reasonable categories. Irs form 1040 ez You can make one daily entry for categories such as taxi fares, telephone calls, meals while away from home, gas and oil, and other incidental costs of travel. Irs form 1040 ez You may record tips separately or with the cost of the service. Irs form 1040 ez    Documentary evidence generally is required to support all lodging expenses while traveling away from home. Irs form 1040 ez It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. Irs form 1040 ez Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. Irs form 1040 ez It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. Irs form 1040 ez    A canceled check by itself does not prove a business cost. Irs form 1040 ez You must have other evidence to show that the check was used for a business purpose. Irs form 1040 ez Your records must be timely. Irs form 1040 ez   Record the elements for the expense in your account book or other record at or near the time of the expense. Irs form 1040 ez A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. Irs form 1040 ez Confidential information. Irs form 1040 ez   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Irs form 1040 ez However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Irs form 1040 ez How To Report Business Expenses As a U. Irs form 1040 ez S. Irs form 1040 ez Government employee, your business expense reimbursements are generally paid under an accountable plan and are not included in your wages on your Form W-2. Irs form 1040 ez If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. Irs form 1040 ez However, if you do not account to your employer for a travel advance or if you do not return any excess advance within a reasonable period of time, the advance (or excess) will be included in your wages on your Form W-2. Irs form 1040 ez If you are entitled to a reimbursement from your employer but you do not claim it, you cannot deduct the expenses to which that unclaimed reimbursement applies. Irs form 1040 ez Form 2106 or Form 2106-EZ. Irs form 1040 ez   You must complete Form 2106 or 2106-EZ to deduct your expenses. Irs form 1040 ez Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. Irs form 1040 ez Generally, you must include all of your expenses and reimbursements on Form 2106 or 2106-EZ and carry your allowable expense to Schedule A (Form 1040). Irs form 1040 ez Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. Irs form 1040 ez Form 2106-EZ. Irs form 1040 ez   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. Irs form 1040 ez You can use Form 2106-EZ if you meet both of the following conditions. Irs form 1040 ez You are not reimbursed by your employer for any expenses. Irs form 1040 ez (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. Irs form 1040 ez ) If you claim car expenses, you use the standard mileage rate. Irs form 1040 ez Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. Irs form 1040 ez Moving Expenses If you changed job locations or started a new job, you may be able to deduct the reasonable expenses of moving yourself, your family, and your household goods and personal effects to your new home. Irs form 1040 ez However, you cannot deduct any expenses for which you received a tax-free allowance as a U. Irs form 1040 ez S. Irs form 1040 ez Government employee. Irs form 1040 ez To deduct moving expenses, your move must be closely related to the start of work and you must meet the distance test and the time test. Irs form 1040 ez Closely related to the start of work. Irs form 1040 ez   The move must be closely related, both in time and in place, to the start of work at the new location. Irs form 1040 ez In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. Irs form 1040 ez   A move generally is not considered closely related in place to the start of work if the distance from your new home to the new job location is more than the distance from your former home to the new job location. Irs form 1040 ez A move that does not meet this requirement may qualify if you can show that you must live at the new home as a condition of employment, or you will spend less time or money commuting from the new home to the new job. Irs form 1040 ez Distance test. Irs form 1040 ez   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. Irs form 1040 ez If you did not have an old job location, your new job location must be at least 50 miles from your former home. Irs form 1040 ez Time test. Irs form 1040 ez   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. Irs form 1040 ez Deductible moving expenses. Irs form 1040 ez   Moving expenses that can be deducted include the reasonable costs of: Moving household goods and personal effects (including packing, crating, in-transit storage, and insurance) of both you and members of your household, and Transportation and lodging for yourself and members of your household for one trip from your former home to your new home (including costs of getting passports). Irs form 1040 ez    The cost of your meals is not a deductible moving expense. Irs form 1040 ez   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. Irs form 1040 ez For a foreign move, the costs also include expenses of storing the goods and effects for part or all of the period that your new job location abroad continues to be your main job location. Irs form 1040 ez Expenses must be reasonable. Irs form 1040 ez   You can deduct only those expenses that are reasonable for the circumstances of your move. Irs form 1040 ez For example, the costs of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Irs form 1040 ez Members of your household. Irs form 1040 ez   A member of your household includes anyone who has both your former home and new home as his or her home. Irs form 1040 ez It does not include a tenant or employee unless you can claim that person as a dependent. Irs form 1040 ez Retirees. Irs form 1040 ez   You can deduct the costs of moving to the United States when you permanently retire if both your former main job location and former home were outside the United States and its possessions. Irs form 1040 ez You do not have to meet the time test described earlier. Irs form 1040 ez Survivors. Irs form 1040 ez   You can deduct moving expenses for a move to the United States if you are the spouse or dependent of a person whose main job location at the time of death was outside the United States and its possessions. Irs form 1040 ez The move must begin within 6 months after the decedent's death. Irs form 1040 ez It must be from the decedent's former home outside the United States, and that home must also have been your home. Irs form 1040 ez You do not have to meet the time test described earlier. Irs form 1040 ez How to report moving expenses. Irs form 1040 ez   Use Form 3903 to report your moving expenses and figure your allowable deduction. Irs form 1040 ez Claim the deduction as an adjustment to income on Form 1040. Irs form 1040 ez (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. Irs form 1040 ez ) Reimbursements. Irs form 1040 ez   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. Irs form 1040 ez You also must include in gross income reimbursements paid to you under a nonaccountable plan. Irs form 1040 ez However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. Irs form 1040 ez Additional information. Irs form 1040 ez   For additional information about moving expenses, see Publication 521. Irs form 1040 ez Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. Irs form 1040 ez Contributions. Irs form 1040 ez   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. Irs form 1040 ez You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. Irs form 1040 ez For more information, see Publication 526, Charitable Contributions. Irs form 1040 ez Real estate tax and home mortgage interest. Irs form 1040 ez   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. Irs form 1040 ez You must reduce the amount of each deduction that would otherwise be allowable by the amount of each expense that is related to the tax-free allowance. Irs form 1040 ez Example. Irs form 1040 ez Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. Irs form 1040 ez During the year, Adam used the allowance, with other funds, to provide a home for himself. Irs form 1040 ez His expenses for this home totaled $8,400 and consisted of mortgage principal ($500), insurance ($400), real estate taxes ($1,400), mortgage interest ($4,000), and utility costs ($2,100). Irs form 1040 ez Adam did not have any other expenses related to providing a home for himself. Irs form 1040 ez Adam must reduce his deductions for home mortgage interest and real estate taxes. Irs form 1040 ez He figures a reasonable way to reduce them is to multiply them by a fraction: its numerator is $6,300 (the total housing and utility allowance) and its denominator is $8,400 (the total of all payments to which the housing and utility allowance applies). Irs form 1040 ez The result is 3/4. Irs form 1040 ez Adam reduces his otherwise allowable home mortgage interest deduction by $3,000 (the $4,000 he paid ×3/4) and his otherwise allowable real estate tax deduction by $1,050 (the $1,400 he paid × 3/4). Irs form 1040 ez He can deduct $1,000 of his mortgage interest ($4,000 − $3,000) and $350 of his real estate taxes ($1,400 − $1,050) when he itemizes his deductions. Irs form 1040 ez Exception to the reduction. Irs form 1040 ez   If you receive a tax-free housing allowance as a member of the military or the clergy, you do not have to reduce your deductions for real estate tax and home mortgage interest expenses you are otherwise entitled to deduct. Irs form 1040 ez Required statement. Irs form 1040 ez   If you receive a tax-free housing allowance and have real estate tax or home mortgage interest expenses, attach a statement to your tax return. Irs form 1040 ez The statement must contain all of the following information. Irs form 1040 ez The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. Irs form 1040 ez The amount of otherwise deductible expenses attributable to each type of tax-free income. Irs form 1040 ez The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. Irs form 1040 ez An explanation of how you determined the amounts not directly attributable to each type of tax-free income. Irs form 1040 ez   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. Irs form 1040 ez Foreign Taxes If you pay or accrue taxes to a foreign government, you generally can choose to either claim them as a credit against your U. Irs form 1040 ez S. Irs form 1040 ez income tax liability or deduct them as an itemized deduction when figuring your taxable income. Irs form 1040 ez Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. Irs form 1040 ez Foreign tax credit. Irs form 1040 ez   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. Irs form 1040 ez If you choose to figure a credit against your U. Irs form 1040 ez S. Irs form 1040 ez tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. Irs form 1040 ez S. Irs form 1040 ez income tax return. Irs form 1040 ez    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. Irs form 1040 ez If all your foreign income is exempt from U. Irs form 1040 ez S. Irs form 1040 ez tax, you will not be able to claim a foreign tax credit. Irs form 1040 ez   If, because of the limit on the credit, you cannot use the full amount of qualified foreign taxes paid or accrued in the tax year, you are allowed to carry the excess back 1 year and then forward 10 years. Irs form 1040 ez Exemption from limit. Irs form 1040 ez   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. Irs form 1040 ez Your only foreign income is passive income, such as interest, dividends, and royalties. Irs form 1040 ez The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). Irs form 1040 ez The foreign income and taxes are reported to you on a payee statement, such as Form 1099-DIV, Dividends and Distributions, or 1099-INT, Interest Income. Irs form 1040 ez If you make the election, you can claim a foreign tax credit without filing Form 1116. Irs form 1040 ez However, you cannot carry back or carry over any unused foreign tax to or from this year. Irs form 1040 ez See the instructions for the appropriate line in the Tax and Credits section of Form 1040. Irs form 1040 ez Foreign tax deduction. Irs form 1040 ez   If you choose to deduct all foreign income taxes on your U. Irs form 1040 ez S. Irs form 1040 ez income tax return, itemize the deduction on Schedule A (Form 1040). Irs form 1040 ez You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. Irs form 1040 ez Example. Irs form 1040 ez Dennis and Christina are married and live and work in Country X. Irs form 1040 ez Dennis works for the U. Irs form 1040 ez S. Irs form 1040 ez Government and Christina is employed by a private company. Irs form 1040 ez They pay income tax to Country X on Christina's income only. Irs form 1040 ez Dennis and Christina file a joint tax return and exclude all of Christina's income. Irs form 1040 ez They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. Irs form 1040 ez Deduction for other foreign taxes. Irs form 1040 ez   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. Irs form 1040 ez You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. Irs form 1040 ez   You can deduct real property taxes you pay that are imposed on you by a foreign country. Irs form 1040 ez You take this deduction on Schedule A (Form 1040). Irs form 1040 ez You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. Irs form 1040 ez More information. Irs form 1040 ez   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. Irs form 1040 ez Local (Foreign) Tax Return As a U. Irs form 1040 ez S. Irs form 1040 ez Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. Irs form 1040 ez Check with local tax authorities to determine whether you are considered a tax resident of your host country, whether you are required to file a host country tax return and whether you owe taxes to the host country. Irs form 1040 ez Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. Irs form 1040 ez Review the treaty text carefully to determine whether your U. Irs form 1040 ez S. Irs form 1040 ez Government remuneration is taxable in the host country. Irs form 1040 ez You will first have to determine whether you are a resident of your host country under the treaty residence article (after application of the so-called “tie-breaker” rule). Irs form 1040 ez If you or your spouse receives income from a private employer or self-employment, review the tax treaty rules relating to income from personal services to determine whether that income is taxable in the host country. Irs form 1040 ez If you pay or accrue taxes to both the host country and the United States, you may be able to relieve double taxation with a foreign tax credit. Irs form 1040 ez Most income tax treaties contain an article providing relief from double taxation. Irs form 1040 ez Many treaties contain special foreign tax credit rules for U. Irs form 1040 ez S. Irs form 1040 ez citizens who are residents of a treaty country. Irs form 1040 ez For more information about the foreign tax credit, see Foreign Taxes, earlier. Irs form 1040 ez Other Agreements The United States may be a party to agreements other than income tax treaties that may affect your tax obligations to the host country. Irs form 1040 ez For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. Irs form 1040 ez Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. Irs form 1040 ez Check with the appropriate U. Irs form 1040 ez S. Irs form 1040 ez Embassy for more information. Irs form 1040 ez Double Withholding If your U. Irs form 1040 ez S. Irs form 1040 ez government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. Irs form 1040 ez S. Irs form 1040 ez tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. Irs form 1040 ez S. Irs form 1040 ez income tax return on this income. Irs form 1040 ez Complete Worksheet 1-6 in Publication 505, Tax Withholding and Estimated Tax, to determine how to revise Form W-4, Employee’s Withholding Allowance Certificate. Irs form 1040 ez How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Irs form 1040 ez By selecting the method that is best for you, you will have quick and easy access to tax help. Irs form 1040 ez Free help with your tax return. Irs form 1040 ez   Free help in preparing your return is available nationwide from IRS-certified volunteers. Irs form 1040 ez The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Irs form 1040 ez The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Irs form 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 form 1040 ez Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Irs form 1040 ez To find the nearest VITA or TCE site, visit IRS. Irs form 1040 ez gov or call 1-800-906-9887 or 1-800-829-1040. Irs form 1040 ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs form 1040 ez To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs form 1040 ez aarp. Irs form 1040 ez org/money/taxaide or call 1-888-227-7669. Irs form 1040 ez   For more information on these programs, go to IRS. Irs form 1040 ez gov and enter “VITA” in the search box. Irs form 1040 ez Internet. Irs form 1040 ez You can access the IRS website at IRS. Irs form 1040 ez gov 24 hours a day, 7 days a week to: E-file your return. Irs form 1040 ez Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Irs form 1040 ez Check the status of your 2012 refund. Irs form 1040 ez Go to IRS. Irs form 1040 ez gov and click on Where’s My Refund. Irs form 1040 ez Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Irs form 1040 ez If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Irs form 1040 ez Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Irs form 1040 ez Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Irs form 1040 ez Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs form 1040 ez So in a change from previous filing seasons, you won't get an estimated refund date right away. Irs form 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 form 1040 ez You can obtain a free transcript online at IRS. Irs form 1040 ez gov by clicking on Order a Return or Account Transcript under “Tools. Irs form 1040 ez ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Irs form 1040 ez You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Irs form 1040 ez Download forms, including talking tax forms, instructions, and publications. Irs form 1040 ez Order IRS products. Irs form 1040 ez Research your tax questions. Irs form 1040 ez Search publications by topic or keyword. Irs form 1040 ez Use the Internal Revenue Code, regulations, or other official guidance. Irs form 1040 ez View Internal Revenue Bulletins (IRBs) published in the last few years. Irs form 1040 ez Figure your withholding allowances using the IRS Withholding Calculator at www. Irs form 1040 ez irs. Irs form 1040 ez gov/individuals. Irs form 1040 ez Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Irs form 1040 ez gov by typing Alternative Minimum Tax Assistant in the search box. Irs form 1040 ez Sign up to receive local and national tax news by email. Irs form 1040 ez Get information on starting and operating a small business. Irs form 1040 ez Phone. Irs form 1040 ez Many services are available by phone. Irs form 1040 ez   Ordering forms, instructions, and publications. Irs form 1040 ez Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). Irs form 1040 ez You should receive your order within 10 days. Irs form 1040 ez Asking tax questions. Irs form 1040 ez Call the IRS with your tax questions at 1-800-829-1040. Irs form 1040 ez Solving problems. Irs form 1040 ez You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Irs form 1040 ez An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Irs form 1040 ez Call your local Taxpayer Assistance Center for an appointment. Irs form 1040 ez To find the number, go to www. Irs form 1040 ez irs. Irs form 1040 ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Irs form 1040 ez TTY/TDD equipment. Irs form 1040 ez If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Irs form 1040 ez The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Irs form 1040 ez These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Irs form 1040 ez gsa. Irs form 1040 ez gov/fedrelay. Irs form 1040 ez TeleTax topics. Irs form 1040 ez Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Irs form 1040 ez Checking the status of your 2012 refund. Irs form 1040 ez To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Irs form 1040 ez Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Irs form 1040 ez If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Irs form 1040 ez Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Irs form 1040 ez Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs form 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 form 1040 ez Outside the U. Irs form 1040 ez S. Irs form 1040 ez If you are outside the United States, taxpayer assistance is available at the following U. Irs form 1040 ez S Embassies or consulate. Irs form 1040 ez Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3834 London, England (44) (20) 7894-0476 Paris, France (33) (1) 4312-2555 Please contact the office for times when assistance will be available. Irs form 1040 ez If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). Irs form 1040 ez If you are in a U. Irs form 1040 ez S. Irs form 1040 ez territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Irs form 1040 ez S. Irs form 1040 ez Virgin Islands) and have a tax question, you can call 1-800-829-1040. Irs form 1040 ez Evaluating the quality of our telephone services. Irs form 1040 ez To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Irs form 1040 ez One method is for a second IRS representative to listen in on or record random telephone calls. Irs form 1040 ez Another is to ask some callers to complete a short survey at the end of the call. Irs form 1040 ez Walk-in. Irs form 1040 ez Some products and services are available on a walk-in basis. Irs form 1040 ez   Products. Irs form 1040 ez You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs form 1040 ez Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irs form 1040 ez Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Irs form 1040 ez Services. Irs form 1040 ez You can walk in to your local TAC most business days for personal, face-to-face tax help. Irs form 1040 ez An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Irs form 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 form 1040 ez No appointment is necessary—just walk in. Irs form 1040 ez Before visiting, check www. Irs form 1040 ez irs. Irs form 1040 ez gov/localcontacts for hours of operation and services provided. Irs form 1040 ez If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Irs form 1040 ez You can leave a message and a representative will call you back within 2 business days. Irs form 1040 ez All other issues will be handled without an appointment. Irs form 1040 ez To call your local TAC, go to  www. Irs form 1040 ez irs. Irs form 1040 ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Irs form 1040 ez Outside the U. Irs form 1040 ez S. Irs form 1040 ez If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Irs form 1040 ez S. Irs form 1040 ez Embassies and consulates. Irs form 1040 ez Mail. Irs form 1040 ez You can send your order for forms, instructions, and publications to the address below. Irs form 1040 ez You should receive a response within 10 days after your request is received. Irs form 1040 ez  Internal Revenue Service 1201 N. Irs form 1040 ez Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. Irs form 1040 ez S. Irs form 1040 ez If you are outside the United States, you can get tax assistance by writing to the address below. Irs form 1040 ez  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Irs form 1040 ez   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs form 1040 ez Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Irs form 1040 ez TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Irs form 1040 ez Remember, the worst thing you can do is nothing at all. Irs form 1040 ez   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Irs form 1040 ez You face (or your business is facing) an immediate threat of adverse action. Irs form 1040 ez You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Irs form 1040 ez   If you qualify for help, they will do everything they can to get your problem resolved. Irs form 1040 ez You will be assigned to one advocate who will be with you at every turn. Irs form 1040 ez TAS has offices in every state, the District of Columbia, and Puerto Rico. Irs form 1040 ez Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Irs form 1040 ez And its services are always free. Irs form 1040 ez   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Irs form 1040 ez The TAS tax toolkit at www. Irs form 1040 ez TaxpayerAdvocate. Irs form 1040 ez irs. Irs form 1040 ez gov can help you understand these rights. Irs form 1040 ez   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Irs form 1040 ez irs. Irs form 1040 ez gov/advocate. Irs form 1040 ez You can also call the toll-free number at 1-877-777-4778. Irs form 1040 ez Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Irs form 1040 ez These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Irs form 1040 ez gsa. Irs form 1040 ez gov/fedrelay. Irs form 1040 ez   TAS also handles large-scale or systemic problems that affect many taxpayers. Irs form 1040 ez If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Irs form 1040 ez irs. Irs form 1040 ez gov/advocate. Irs form 1040 ez    Outside the U. Irs form 1040 ez S. Irs form 1040 ez If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Irs form 1040 ez You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. Irs form 1040 ez R. Irs form 1040 ez 00968-8000 Low Income Taxpayer Clinics (LITCs). Irs form 1040 ez   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Irs form 1040 ez Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Irs form 1040 ez These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Irs form 1040 ez Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Irs form 1040 ez For more information and to find a clinic near you, see the LITC page on www. Irs form 1040 ez irs. Irs form 1040 ez gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Irs form 1040 ez This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Irs form 1040 ez Free tax services. Irs form 1040 ez   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Irs form 1040 ez Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Irs form 1040 ez The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Irs form 1040 ez The majority of the information and services listed in this publication are available to you free of charge. Irs form 1040 ez If there is a fee associated with a resource or service, it is listed in the publication. Irs form 1040 ez   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Irs form 1040 ez DVD for tax products. Irs form 1040 ez You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Irs form 1040 ez Prior-year forms, instructions, and publications. Irs form 1040 ez Tax Map: an electronic research tool and finding aid. Irs form 1040 ez Tax law frequently asked questions. Irs form 1040 ez Tax Topics from the IRS telephone response system. Irs form 1040 ez Internal Revenue Code—Title 26 of the U. Irs form 1040 ez S. Irs form 1040 ez Code. Irs form 1040 ez Links to other Internet-based tax research materials. Irs form 1040 ez Fill-in, print, and save features for most tax forms. Irs form 1040 ez Internal Revenue Bulletins. Irs form 1040 ez Toll-free and email technical support. Irs form 1040 ez Two releases during the year. Irs form 1040 ez  – The first release will ship the beginning of January 2013. Irs form 1040 ez  – The final release will ship the beginning of March 2013. Irs form 1040 ez Purchase the DVD from National Technical Information Service (NTIS) at www. Irs form 1040 ez irs. Irs form 1040 ez gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Irs form 1040 ez Prev  Up  Next   Home   More Online Publications