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Irstax

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Irstax

Irstax 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. Irstax Your move is closely related to the start of work. Irstax You meet the distance test. Irstax You meet the time test. Irstax After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. Irstax Retirees, survivors, and Armed Forces members. Irstax   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. Irstax These rules are discussed later in this publication. Irstax 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. Irstax Closely related in time. Irstax   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. Irstax 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. Irstax    Figure A. Irstax Illustration of Distance Test Please click here for the text description of the image. Irstax 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. Irstax Example. Irstax Your family moved more than a year after you started work at a new location. Irstax You delayed the move for 18 months to allow your child to complete high school. Irstax You can deduct your moving expenses. Irstax Closely related in place. Irstax   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. Irstax 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. Irstax Home defined. Irstax   Your home means your main home (residence). Irstax It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. Irstax It does not include other homes owned or kept up by you or members of your family. Irstax It also does not include a seasonal home, such as a summer beach cottage. Irstax Your former home means your home before you left for your new job location. Irstax Your new home means your home within the area of your new job location. Irstax Retirees or survivors. Irstax   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. Irstax You must have worked outside the United States or be a survivor of someone who did. Irstax See Retirees or Survivors Who Move to the United States, later. Irstax 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. Irstax 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. Irstax You can use Worksheet 1 to see if you meet this test. Irstax Worksheet 1. Irstax Distance Test   Note. Irstax Members of the Armed Forces may not have to meet this test. Irstax See Members of the Armed Forces. Irstax     1. Irstax Enter the number of miles from your old home to your new workplace 1. Irstax miles 2. Irstax Enter the number of miles from your old home to your old workplace 2. Irstax miles 3. Irstax Subtract line 2 from line 1. Irstax If zero or less, enter -0- 3. Irstax miles 4. Irstax Is line 3 at least 50 miles? □ Yes. Irstax You meet this test. Irstax  □ No. Irstax You do not meet this test. Irstax You cannot deduct your moving expenses. Irstax The distance between a job location and your home is the shortest of the more commonly traveled routes between them. Irstax The distance test considers only the location of your former home. Irstax It does not take into account the location of your new home. Irstax See Figure A, earlier. Irstax Example. Irstax You moved to a new home less than 50 miles from your former home because you changed main job locations. Irstax Your old main job location was 3 miles from your former home. Irstax Your new main job location is 60 miles from that home. Irstax 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. Irstax First job or return to full-time work. Irstax   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. Irstax   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. Irstax Armed Forces. Irstax   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. Irstax See Members of the Armed Forces, later. Irstax Main job location. Irstax   Your main job location is usually the place where you spend most of your working time. Irstax This could be your office, plant, store, shop, or other location. Irstax 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. Irstax Union members. Irstax   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. Irstax More than one job. Irstax   If you have more than one job at any time, your main job location depends on the facts in each case. Irstax 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. Irstax    Table 1. Irstax Satisfying the Time Test for Employees and Self-Employed Persons IF you are. Irstax . Irstax . Irstax THEN you satisfy the time test by meeting the. Irstax . Irstax . Irstax an employee 39-week test for employees. Irstax self-employed 78-week test for self-employed persons. Irstax 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. Irstax Your principal place of work  determines which test applies. Irstax both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. Irstax Time Test To deduct your moving expenses, you also must meet one of the following two time tests. Irstax The time test for employees. Irstax The time test for self-employed persons. Irstax Both of these tests are explained below. Irstax See Table 1, below, for a summary of these tests. Irstax You can deduct your moving expenses before you meet either of the time tests. Irstax See Time Test Not Yet Met, later. Irstax 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). Irstax Full-time employment depends on what is usual for your type of work in your area. Irstax For purposes of this test, the following four rules apply. Irstax You count only your full-time work as an employee, not any work you do as a self-employed person. Irstax You do not have to work for the same employer for all 39 weeks. Irstax You do not have to work 39 weeks in a row. Irstax You must work full time within the same general commuting area for all 39 weeks. Irstax Temporary absence from work. Irstax   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. Irstax 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. Irstax Seasonal work. Irstax   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. Irstax 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. Irstax    Figure B. Irstax Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. Irstax 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). Irstax For purposes of the time test for self-employed persons, the following three rules apply. Irstax You count any full-time work you do either as an employee or as a self-employed person. Irstax You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. Irstax You must work within the same general commuting area for all 78 weeks. Irstax Example. Irstax You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. Irstax You pay moving expenses in 2013 and 2014 in connection with this move. Irstax 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. Irstax 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. Irstax 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. Irstax You have until December 1, 2015, to satisfy this requirement. Irstax Self-employment. Irstax   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. Irstax You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. Irstax Full-time work. Irstax   You can count only those weeks during which you work full time as a week of work. Irstax Whether you work full time during any week depends on what is usual for your type of work in your area. Irstax For example, you are a self-employed dentist and maintain office hours 4 days a week. Irstax 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. Irstax Temporary absence from work. Irstax   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. Irstax Seasonal trade or business. Irstax   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. Irstax The off-season must be less than 6 months and you must work full time before and after the off-season. Irstax Example. Irstax You own and operate a motel at a beach resort. Irstax The motel is closed for 5 months during the off-season. Irstax You work full time as the operator of the motel before and after the off-season. Irstax You are considered self-employed on a full-time basis during the weeks of the off-season. Irstax   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. Irstax Example. Irstax 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. Irstax He generally worked at the shop about 40 hours each week. Irstax 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. Irstax Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. Irstax    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. Irstax 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. Irstax However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. Irstax 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. Irstax You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. Irstax 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. Irstax See When To Deduct Expenses later, for more details. Irstax Failure to meet the time test. Irstax    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. Irstax Example. Irstax You arrive in the general area of your new job location, as an employee, on September 15, 2013. Irstax 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. Irstax 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. Irstax Exceptions to the Time Test You do not have to meet the time test if one of the following applies. Irstax You are in the Armed Forces and you moved because of a permanent change of station. Irstax See Members of the Armed Forces , later. Irstax Your main job location was outside the United States and you moved to the United States because you retired. Irstax See Retirees or Survivors Who Move to the United States, later. Irstax You are the survivor of a person whose main job location at the time of death was outside the United States. Irstax See Retirees or Survivors Who Move to the United States, later. Irstax Your job at the new location ends because of death or disability. Irstax You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. Irstax 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. Irstax 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. Irstax However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. Irstax 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. Irstax United States defined. Irstax   For this section of this publication, the term “United States” includes the possessions of the United States. Irstax Retirees who were working abroad. Irstax   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. Irstax However, both your former main job location and your former home must have been outside the United States. Irstax Permanently retired. Irstax   You are considered permanently retired when you cease gainful full-time employment or self-employment. Irstax 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. Irstax 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. Irstax Decedents. Irstax   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. Irstax The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. Irstax   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. Irstax For more information, see Publication 559, Survivors, Executors, and Administrators. Irstax Survivors of decedents who were working abroad. Irstax   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. Irstax The move is to a home in the United States. Irstax The move begins within 6 months after the decedent's death. Irstax (When a move begins is described below. Irstax ) The move is from the decedent's former home. Irstax The decedent's former home was outside the United States. Irstax The decedent's former home was also your home. Irstax When a move begins. Irstax   A move begins when one of the following events occurs. Irstax 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. Irstax Your household goods and personal effects are packed and on the way to your home in the United States. Irstax You leave your former home to travel to your new home in the United States. Irstax 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. Irstax You cannot deduct any expenses for meals. Irstax Reasonable expenses. Irstax   You can deduct only those expenses that are reasonable for the circumstances of your move. Irstax 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. Irstax 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. Irstax Example. Irstax Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. Irstax On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. Irstax 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. Irstax Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. Irstax Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. Irstax Travel by car. Irstax   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. Irstax 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. Irstax You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. Irstax Member of your household. Irstax   You can deduct moving expenses you pay for yourself and members of your household. Irstax A member of your household is anyone who has both your former and new home as his or her home. Irstax It does not include a tenant or employee, unless that person is your dependent. Irstax 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. Irstax Your move may be from one U. Irstax S. Irstax location to another or from a foreign country to the United States. Irstax Household goods and personal effects. Irstax   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. Irstax 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. Irstax   If you use your own car to move your things, see Travel by car, earlier. Irstax   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. Irstax   You can deduct the cost of shipping your car and your household pets to your new home. Irstax   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. Irstax Your deduction is limited to the amount it would have cost to move them from your former home. Irstax Example. Irstax Paul Brown has been living and working in North Carolina for the last 4 years. Irstax Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. Irstax Paul got a job in Washington, DC. Irstax 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. Irstax It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. Irstax He can deduct only $1,800 of the $3,000 he paid. Irstax The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). Irstax You cannot deduct the cost of moving furniture you buy on the way to your new home. Irstax   Storage expenses. Irstax   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. Irstax Travel expenses. Irstax   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. Irstax This includes expenses for the day you arrive. Irstax    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. Irstax   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. Irstax   The members of your household do not have to travel together or at the same time. Irstax However, you can only deduct expenses for one trip per person. Irstax If you use your own car, see Travel by car, earlier. Irstax Example. Irstax   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. Irstax Josh drove the family car to Washington, DC, a trip of 1,100 miles. Irstax His expenses were $264. Irstax 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. Irstax 00. Irstax One week later, Robyn flew from Minneapolis to Washington, DC. Irstax Her only expense was her $400 plane ticket. Irstax The Blacks' deduction is $854. Irstax 00 (Josh's $454. Irstax 00 + Robyn's $400). Irstax 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. Irstax You must meet the requirements under Who Can Deduct Moving Expenses , earlier. Irstax Deductible expenses. Irstax   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. Irstax The cost of moving household goods and personal effects from your former home to your new home. Irstax The cost of traveling (including lodging) from your former home to your new home. Irstax The cost of moving household goods and personal effects to and from storage. Irstax The cost of storing household goods and personal effects while you are at the new job location. Irstax The first two items were explained earlier under Moves to Locations in the United States . Irstax The last two items are discussed, later. Irstax Moving goods and effects to and from storage. Irstax   You can deduct the reasonable expenses of moving your personal effects to and from storage. Irstax Storage expenses. Irstax   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. Irstax Moving expenses allocable to excluded foreign income. Irstax   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. Irstax You may also be able to claim a foreign housing exclusion or deduction. Irstax 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. Irstax    Publication 54, Tax Guide for U. Irstax S. Irstax Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. Irstax You can get the publication from most U. Irstax S. Irstax embassies and consulates, or see How To Get Tax Help at the end of this publication. Irstax Nondeductible Expenses You cannot deduct the following items as moving expenses. Irstax Any part of the purchase price of your new home. Irstax Car tags. Irstax Driver's license. Irstax Expenses of buying or selling a home (including closing costs, mortgage fees, and points). Irstax Expenses of entering into or breaking a lease. Irstax Home improvements to help sell your home. Irstax Loss on the sale of your home. Irstax Losses from disposing of memberships in clubs. Irstax Mortgage penalties. Irstax Pre-move househunting expenses. Irstax Real estate taxes. Irstax Refitting of carpet and draperies. Irstax Return trips to your former residence. Irstax Security deposits (including any given up due to the move). Irstax Storage charges except those incurred in transit and for foreign moves. Irstax No double deduction. Irstax   You cannot take a moving expense deduction and a business expense deduction for the same expenses. Irstax You must decide if your expenses are deductible as moving expenses or as business expenses. Irstax 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. Irstax 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. Irstax   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. Irstax Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. Irstax It covers reimbursements for any of your moving expenses discussed in this publication. Irstax It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. Irstax 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. Irstax 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. Irstax Your employer should tell you what method of reimbursement is used and what records are required. Irstax Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Irstax 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. Irstax 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. Irstax You must adequately account to your employer for these expenses within a reasonable period of time. Irstax You must return any excess reimbursement or allowance within a reasonable period of time. Irstax Adequate accounting. Irstax   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. Irstax Documentation includes receipts, canceled checks, and bills. Irstax Reasonable period of time. Irstax   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. Irstax 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. Irstax You receive an advance within 30 days of the time you have an expense. Irstax You adequately account for your expenses within 60 days after they were paid or incurred. Irstax You return any excess reimbursement within 120 days after the expense was paid or incurred. Irstax 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. Irstax Excess reimbursement. Irstax   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. Irstax Returning excess reimbursements. Irstax   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. Irstax Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. Irstax 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. Irstax You meet accountable plan rules. Irstax   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. Irstax Instead, your employer should include the reimbursements in box 12 of your Form W-2. Irstax Example. Irstax You lived in Boston and accepted a job in Atlanta. Irstax 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. Irstax Your employer will include the reimbursement on your Form W-2, box 12, with Code P. Irstax 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). Irstax You do not meet accountable plan rules. Irstax   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. Irstax   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. Irstax The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). Irstax Reimbursement of nondeductible expenses. Irstax   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. Irstax 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. Irstax 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. Irstax Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. Irstax In addition, the following payments will be treated as paid under a nonaccountable plan. Irstax Excess reimbursements you fail to return to your employer. Irstax Reimbursements of nondeductible expenses. Irstax See Reimbursement of nondeductible expenses, earlier. Irstax 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. Irstax This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. Irstax If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. Irstax Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. Irstax Your employer will report the total in box 1 of your Form W-2. Irstax Example. Irstax 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. Irstax 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. Irstax 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. Irstax These payments are made to persons displaced from their homes, businesses, or farms by federal projects. Irstax 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. Irstax See Reimbursements included in income, later. Irstax Reimbursements excluded from income. Irstax   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. Irstax These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. Irstax Your employer should report these reimbursements on your Form W-2, box 12, with Code P. Irstax    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). Irstax Expenses deducted in earlier year. Irstax   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. Irstax Your employer should show the amount of your reimbursement in box 12 of your Form W-2. Irstax Reimbursements included in income. Irstax   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. Irstax See Nonaccountable Plans under Types of Reimbursement Plans, earlier. Irstax Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. Irstax This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. Irstax It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. Irstax Reimbursement for deductible and nondeductible expenses. Irstax    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. Irstax Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. Irstax Amount of income tax withheld. Irstax   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. Irstax 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. Irstax   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. Irstax The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. Irstax Estimated tax. Irstax    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. Irstax For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. Irstax 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. Irstax For a quick overview, see Table 2, later. Irstax Form 3903 Use Form 3903 to figure your moving expense deduction. Irstax Use a separate Form 3903 for each move for which you are deducting expenses. Irstax Do not file Form 3903 if all of the following apply. Irstax You moved to a location outside the United States in an earlier year. Irstax You are claiming only storage fees while you were away from the United States. Irstax Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. Irstax 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. Irstax 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. Irstax Completing Form 3903. Irstax   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. Irstax 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). Irstax Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. Irstax This excluded amount should be identified on Form W-2, box 12, with code P. Irstax Expenses greater than reimbursement. Irstax   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. Irstax This is your moving expense deduction. Irstax Expenses equal to or less than reimbursement. Irstax    If line 3 is equal to or less than line 4, you have no moving expense deduction. Irstax Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. Irstax Table 2. Irstax Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. Irstax . Irstax . Irstax AND you have. Irstax . Irstax . Irstax THEN. Irstax . Irstax . Irstax 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. Irstax your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. Irstax 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. Irstax your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. Irstax no reimbursement moving expenses file Form 3903 showing all allowable  expenses. Irstax * * See Deductible Moving Expenses, earlier, for allowable expenses. Irstax    Where to deduct. Irstax   Deduct your moving expenses on Form 1040, line 26. Irstax The amount of moving expenses you can deduct is shown on Form 3903, line 5. Irstax    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. Irstax   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. Irstax Expenses not reimbursed. Irstax   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. Irstax Example. Irstax In December 2012, your employer transferred you to another city in the United States, where you still work. Irstax You are single and were not reimbursed for your moving expenses. Irstax In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. Irstax In January 2013, you paid for travel to the new city. Irstax You can deduct these additional expenses on your 2013 tax return. Irstax Expenses reimbursed. Irstax   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. Irstax 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. Irstax See Choosing when to deduct, next. Irstax   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. Irstax Choosing when to deduct. Irstax   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. Irstax How to make the choice. Irstax   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. Irstax    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. Irstax Illustrated Example Tom and Peggy Smith are married and have two children. Irstax They owned a home in Detroit where Tom worked. Irstax On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. Irstax Peggy flew to San Diego on March 1 to look for a new home. Irstax She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. Irstax The Smiths sold their Detroit home for $1,500 less than they paid for it. Irstax They contracted to have their personal effects moved to San Diego on April 3. Irstax The family drove to San Diego where they found that their new home was not finished. Irstax They stayed in a nearby motel until the house was ready on May 1. Irstax On April 10, Tom went to work in the San Diego plant where he still works. Irstax 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. Irstax ) 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. Irstax His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. Irstax 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. Irstax 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. Irstax His employer identified this amount with code P. Irstax The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. Irstax Tom must include this amount on Form 1040, line 7. Irstax The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. Irstax Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. Irstax To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. Irstax 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. Irstax He also enters his deduction, $1,200, on Form 1040, line 26. Irstax Nondeductible expenses. Irstax   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. Irstax Item 1 — pre-move househunting expenses of $524. Irstax Item 2 — the $25,000 down payment on the San Diego home. Irstax 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. Irstax Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. Irstax The commission is used to figure the gain or loss on the sale. Irstax Item 4 — the $1,500 loss on the sale of the Detroit home. Irstax Item 6 — the $320 expense for meals while driving to San Diego. Irstax (However, the lodging and car expenses are deductible. Irstax ) Item 7 — temporary living expenses of $3,730. Irstax    This image is too large to be displayed in the current screen. Irstax Please click the link to view the image. Irstax 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. Irstax You can deduct your unreimbursed moving expenses. Irstax 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. Irstax The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. Irstax Spouse and dependents. Irstax   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. Irstax   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. Irstax Services or reimbursements provided by government. Irstax   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. Irstax 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. Irstax 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. Irstax   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. Irstax You can deduct the expenses that are more than your reimbursements. Irstax See Deductible Moving Expenses, earlier. Irstax How to complete Form 3903 for members of the Armed Forces. Irstax    Take the following steps. Irstax Complete lines 1 through 3 of the form, using your actual expenses. Irstax Do not include any expenses for moving services provided by the government. Irstax Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. Irstax Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. Irstax Do not include the value of moving or storage services provided by the government. Irstax Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. Irstax Complete line 5. Irstax 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. Irstax This is your moving expense deduction. Irstax If line 3 is equal to or less than line 4, you do not have a moving expense deduction. Irstax Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. Irstax If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. Irstax    Do not deduct any expenses for moving or storage services provided by the government. Irstax How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Irstax 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. Irstax Free help with your tax return. Irstax   Free help in preparing your return is available nationwide from IRS-certified volunteers. Irstax The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Irstax The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Irstax 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. Irstax Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Irstax To find the nearest VITA or TCE site, visit IRS. Irstax gov or call 1-800-906-9887. Irstax   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irstax To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irstax aarp. Irstax org/money/taxaide or call 1-888-227-7669. Irstax   For more information on these programs, go to IRS. Irstax gov and enter “VITA” in the search box. Irstax Internet. Irstax IRS. Irstax gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Irstax Apply for an Employer Identification Number (EIN). Irstax Go to IRS. Irstax gov and enter Apply for an EIN in the search box. Irstax Request an Electronic Filing PIN by going to IRS. Irstax gov and entering Electronic Filing PIN in the search box. Irstax Check the status of your 2013 refund with Where's My Refund? Go to IRS. Irstax 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. Irstax 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. Irstax Check the status of your amended return. Irstax Go to IRS. Irstax gov and enter Where's My Amended Return in the search box. Irstax Download forms, instructions, and publications, including some accessible versions. Irstax Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Irstax gov or IRS2Go. Irstax Tax return and tax account transcripts are generally available for the current year and past three years. Irstax Figure your income tax withholding with the IRS Withholding Calculator on IRS. Irstax gov. Irstax 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. Irstax Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Irstax gov. Irstax Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Irstax gov or IRS2Go. Irstax Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Irstax An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Irstax Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Irstax If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Irstax Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Irstax Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Irstax gov. Irstax 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. Irstax The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Irstax Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Irstax AARP offers the Tax-Aide counseling program as part of the TCE program. Irstax Visit AARP's website to find the nearest Tax-Aide location. Irstax Research your tax questions. Irstax Search publications and instructions by topic or keyword. Irstax Read the Internal Revenue Code, regulations, or other official guidance. Irstax Read Internal Revenue Bulletins. Irstax Sign up to receive local and national tax news by email. Irstax Phone. Irstax You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Irstax Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Irstax 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. Irstax Call to locate the nearest volunteer help site, 1-800-906-9887. Irstax 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. Irstax The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Irstax Most VITA and TCE sites offer free electronic filing. Irstax Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Irstax Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Irstax Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Irstax The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Irstax 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. Irstax 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. Irstax Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irstax Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Irstax Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Irstax 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). Irstax You should receive your order within 10 business days. Irstax Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Irstax Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Irstax Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Irstax Call to ask tax questions, 1-800-829-1040. Irstax Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Irstax The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Irstax These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Irstax gsa. Irstax gov/fedrelay. Irstax Walk-in. Irstax You can find a selection of forms, publications and services — in-person, face-to-face. Irstax Products. Irstax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irstax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irstax Services. Irstax You can walk in to your local TAC most business days for personal, face-to-face tax help. Irstax An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Irstax 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. Irstax No appointment is necessary—just walk in. Irstax Before visiting, check www. Irstax irs. Irstax gov/localcontacts for hours of operation and services provided. Irstax Mail. Irstax You can send your order for forms, instructions, and publications to the address below. Irstax You should receive a response within 10 business days after your request is received. Irstax  Internal Revenue Service 1201 N. Irstax Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Irstax   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irstax Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Irstax What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Irstax 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. Irstax You face (or your business is facing) an immediate threat of adverse action. Irstax You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Irstax   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. Irstax Here's why we can help: TAS is an independent organization within the IRS. Irstax Our advocates know how to work with the IRS. Irstax Our services are free and tailored to meet your needs. Irstax We have offices in every state, the District of Columbia, and Puerto Rico. Irstax 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. Irstax irs. Irstax gov/advocate, or call us toll-free at 1-877-777-4778. Irstax How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Irstax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Irstax irs. Irstax gov/sams. Irstax Low Income Taxpayer Clinics. Irstax   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. Irstax Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Irstax Visit www. Irstax TaxpayerAdvocate. Irstax irs. Irstax gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Irstax Prev  Up  Next   Home   More Online Publications
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Irstax 13. Irstax   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. Irstax A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). Irstax However, no deposit is required for the situations listed below; the taxes are payable with Form 720. Irstax The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. Irstax The gas guzzler tax is being paid on a one-time filing. Irstax The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. Irstax How To Make Deposits Electronic deposit requirement. Irstax   You must use electronic funds transfer to make excise tax deposits. Irstax Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Irstax If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Irstax Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Irstax   EFTPS is a free service provided by the Department of Treasury. Irstax Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Irstax To get more information about EFTPS or to enroll in EFTPS, visit www. Irstax eftps. Irstax gov or call 1-800-555-4477. Irstax Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Irstax    Depositing on time. Irstax For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. Irstax m. Irstax Eastern time). Irstax You will automatically be enrolled in EFTPS when you apply for an EIN. Irstax You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. Irstax When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. Irstax The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. Irstax See Alternative method below. Irstax If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. Irstax Regular method. Irstax   The deposit of tax for a semimonthly period is due by the 14th day following that period. Irstax Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. Irstax If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Irstax Alternative method (IRS Nos. Irstax 22, 26, 27, and 28). Irstax   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. Irstax Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. Irstax The deposit of tax is due by the 3rd banking day after the 7th day of that period. Irstax   For an example of the alternative method, see the Instructions for Form 720. Irstax To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. Irstax For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. Irstax The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). Irstax The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. Irstax See Uncollected Tax Report in chapter 4. Irstax The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. Irstax Special rule for deposits of taxes in September. Irstax   See the Instructions for Form 720 for a special rule on deposits made in September. Irstax Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. Irstax Generally, you do not have to make a deposit for a period in which you incurred no tax liability. Irstax Net tax liability. Irstax   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. Irstax You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. Irstax If you use this method, you must use it for all semimonthly periods in the calendar quarter. Irstax Do not reduce your liability by any amounts from Form 720X. Irstax Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. Irstax Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. Irstax 67%) of the net tax liability reported for the look-back quarter. Irstax For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. Irstax 23%), 10/90 (11. Irstax 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. Irstax Also, the total deposit for that semimonthly period must be at least 1/6 (16. Irstax 67%) of the net tax liability reported for the look-back quarter. Irstax Exceptions. Irstax   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. Irstax 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. Irstax Requirements to be met. Irstax   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. Irstax    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. Irstax Tax rate increases. Irstax   You must modify the safe harbor rule if there has been an increase in the rate of tax. Irstax You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. Irstax To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. Irstax Prev  Up  Next   Home   More Online Publications