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Send Federal Income Tax Form 1040ez

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Send Federal Income Tax Form 1040ez

Send federal income tax form 1040ez Index A Abatement of interest and penalties, Abatement of interest and penalties. Send federal income tax form 1040ez Accidents, Deductible losses. Send federal income tax form 1040ez , Nondeductible losses. Send federal income tax form 1040ez Adjusted basis, Adjusted Basis Adjustments to basis, Basis adjustment to corporation's property. Send federal income tax form 1040ez , Adjustments to Basis Amended returns, Amended return. Send federal income tax form 1040ez Appraisals, Appraisal. Send federal income tax form 1040ez , Costs of photographs and appraisals. Send federal income tax form 1040ez Assistance (see Tax help) B Bad debts, Nonbusiness bad debt. Send federal income tax form 1040ez Basis Adjusted, Adjusted Basis Adjustments to, Basis adjustment to corporation's property. Send federal income tax form 1040ez , Adjustments to Basis Replacement property, Basis of replacement property. Send federal income tax form 1040ez Business or income-producing property, Business or income-producing property. Send federal income tax form 1040ez Business purposes, property used partly for, Property used partly for business and partly for personal purposes. Send federal income tax form 1040ez C Cars Accidents, Deductible losses. Send federal income tax form 1040ez Fair market value of, Car value. Send federal income tax form 1040ez Cash gifts, Cash gifts. Send federal income tax form 1040ez Casualty losses, Table 3. Send federal income tax form 1040ez When To Deduct a Casualty or Theft Loss Deductible losses, Deductible losses. Send federal income tax form 1040ez Definition, Casualty Deposits, loss on, Casualty loss or ordinary loss. Send federal income tax form 1040ez Nondeductible losses, Nondeductible losses. Send federal income tax form 1040ez Progressive deterioration, Progressive deterioration. Send federal income tax form 1040ez Proof of, Casualty loss proof. Send federal income tax form 1040ez When to report, Losses. Send federal income tax form 1040ez Workbooks for listing property, Workbooks for casualties and thefts. Send federal income tax form 1040ez Clean up costs, Cost of cleaning up or making repairs. Send federal income tax form 1040ez Condemnation, Condemnations. Send federal income tax form 1040ez Corrosive drywall, Special Procedure for Damage From Corrosive Drywall Costs Appraisals, Costs of photographs and appraisals. Send federal income tax form 1040ez Clean up, Cost of cleaning up or making repairs. Send federal income tax form 1040ez Incidental expenses, Related expenses. Send federal income tax form 1040ez Landscaping, Landscaping. Send federal income tax form 1040ez Photographs taken after loss, Costs of photographs and appraisals. Send federal income tax form 1040ez Protection, Cost of protection. Send federal income tax form 1040ez Repair, Cost of cleaning up or making repairs. Send federal income tax form 1040ez Replacement, Replacement cost. Send federal income tax form 1040ez D Death of taxpayer Postponement of gain, Death of a taxpayer. Send federal income tax form 1040ez Deductible losses, Deductible losses. Send federal income tax form 1040ez Deduction limits, Deduction Limits $100 rule, $100 Rule 10% rule, 10% Rule 2% rule, 2% Rule Deposit losses, Mislaid or lost property. Send federal income tax form 1040ez , Table 3. Send federal income tax form 1040ez When To Deduct a Casualty or Theft Loss Reporting of (Table 1), Table 1. Send federal income tax form 1040ez Reporting Loss on Deposits When to report, Loss on deposits. Send federal income tax form 1040ez Disaster area losses, Lessee's loss. Send federal income tax form 1040ez Claiming on amended return, Claiming a disaster loss on an amended return. Send federal income tax form 1040ez Federal loan canceled, Federal loan canceled. Send federal income tax form 1040ez Federally declared disaster, Business or income-producing property located in a federally declared disaster area. Send federal income tax form 1040ez , Disaster Area Losses Figuring loss deduction, Figuring the loss deduction. Send federal income tax form 1040ez Form 1040X, How to report the loss on Form 1040X. Send federal income tax form 1040ez Home made unsafe, Home made unsafe by disaster. Send federal income tax form 1040ez How to deduct loss in preceding year, How to deduct your loss in the preceding year. Send federal income tax form 1040ez Inventory, Disaster loss to inventory. Send federal income tax form 1040ez Main home rules, Main home in disaster area. Send federal income tax form 1040ez , Gains. Send federal income tax form 1040ez Qualified disaster mitigation payments, Qualified disaster mitigation payments. Send federal income tax form 1040ez Qualified disaster relief payments, Qualified disaster relief payments. Send federal income tax form 1040ez Records to keep, Records. Send federal income tax form 1040ez Tax deadlines postponed, Covered disaster area. Send federal income tax form 1040ez When to deduct, When to deduct the loss. Send federal income tax form 1040ez Table 3, Table 3. Send federal income tax form 1040ez When To Deduct a Casualty or Theft Loss Disaster mitigation payments, Qualified disaster mitigation payments. Send federal income tax form 1040ez Disaster relief grants, Disaster relief. Send federal income tax form 1040ez Drywall, corrosive, Special Procedure for Damage From Corrosive Drywall Due dates Tax deadlines postponed, Postponed Tax Deadlines E Employer's emergency disaster fund, Employer's emergency disaster fund. Send federal income tax form 1040ez F Fair market value (FMV) Decline in value of property in or near casualty area, Decline in market value of property in or near casualty area. Send federal income tax form 1040ez Measuring decrease in, Decrease in Fair Market Value Items not to consider, Figuring Decrease in FMV — Items Not To Consider Items to consider, Figuring Decrease in FMV — Items To Consider Federal disaster relief grants, Federal disaster relief grants. Send federal income tax form 1040ez Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA) Federally declared disasters, Business or income-producing property located in a federally declared disaster area. Send federal income tax form 1040ez , Disaster Area Losses Figuring gain, Property used partly for business and partly for personal purposes. Send federal income tax form 1040ez Figuring loss, Theft loss proof. Send federal income tax form 1040ez , Figuring the Deduction Adjusted basis, Adjusted Basis Disaster area losses, Figuring the loss deduction. Send federal income tax form 1040ez Insurance and other reimbursements, Insurance and Other Reimbursements Form 1040, Schedule A, Personal-use property. Send federal income tax form 1040ez Form 1040, Schedule D, Personal-use property. Send federal income tax form 1040ez Form 1040X Disaster area losses, How to report the loss on Form 1040X. Send federal income tax form 1040ez Form 4684 Reporting gains and losses on personal-use property, Personal-use property. Send federal income tax form 1040ez Free tax services, Free help with your tax return. Send federal income tax form 1040ez G Gains Figuring, Figuring a Gain Postponement of, Postponement of Gain, How To Postpone a Gain Reimbursements, Gain from reimbursement. Send federal income tax form 1040ez Reporting of, Contacting the Federal Emergency Management Agency (FEMA) When to report, Changing your mind. Send federal income tax form 1040ez H Help (see Tax help) I Incidental expenses, Related expenses. Send federal income tax form 1040ez Insurance, Insurance and Other Reimbursements Living expenses, payments for, Insurance payments for living expenses. Send federal income tax form 1040ez Interest abatement, Abatement of interest and penalties. Send federal income tax form 1040ez Inventory losses, Loss of inventory. Send federal income tax form 1040ez Disaster area losses, Disaster loss to inventory. Send federal income tax form 1040ez L Landscaping, Landscaping. Send federal income tax form 1040ez Leased property, Leased property. Send federal income tax form 1040ez When to report, Lessee's loss. Send federal income tax form 1040ez Losses Casualty (see Casualty losses) Deposits (see Deposit losses) Disaster areas (see Disaster area losses) Figuring amount (see Figuring loss) Proof of, Deducted loss recovered. Send federal income tax form 1040ez Records of, Theft loss proof. Send federal income tax form 1040ez Reporting of, Contacting the Federal Emergency Management Agency (FEMA) Theft (see Theft losses) When to report, Changing your mind. Send federal income tax form 1040ez (Table 3), Table 3. Send federal income tax form 1040ez When To Deduct a Casualty or Theft Loss M Married taxpayers Deduction limits, Married taxpayers. Send federal income tax form 1040ez , Married taxpayers. Send federal income tax form 1040ez Mislaid or lost property, Mislaid or lost property. Send federal income tax form 1040ez Missing children, photographs of, Reminders N Nonbusiness bad debts, Nonbusiness bad debt. Send federal income tax form 1040ez Nondeductible losses, Nondeductible losses. Send federal income tax form 1040ez P Payments for living expenses, Insurance payments for living expenses. Send federal income tax form 1040ez Penalty abatement, Abatement of interest and penalties. Send federal income tax form 1040ez Personal property Loss deduction, figuring of, Personal property. Send federal income tax form 1040ez Personal-use property Reporting gains and losses, Personal-use property. Send federal income tax form 1040ez Personal-use real property, Exception for personal-use real property. Send federal income tax form 1040ez Photographs Documentation of loss, Costs of photographs and appraisals. Send federal income tax form 1040ez Ponzi-type investment schemes, Losses from Ponzi-type investment schemes. Send federal income tax form 1040ez Postponed tax deadlines, Postponed Tax Deadlines Postponement of gain, Postponement of Gain, How To Postpone a Gain Amended return, Amended return. Send federal income tax form 1040ez Changing mind, Changing your mind. Send federal income tax form 1040ez Replacement property acquired after return filed, Replacement property acquired after return filed. Send federal income tax form 1040ez Replacement property acquired before return filed, Replacement property acquired before return filed. Send federal income tax form 1040ez Required statement, Required statement. Send federal income tax form 1040ez Substituting replacement property, Substituting replacement property. Send federal income tax form 1040ez Three-year limit, Three-year limit. Send federal income tax form 1040ez Proof of loss, Proof of Loss Protection costs, Cost of protection. Send federal income tax form 1040ez Publications (see Tax help) R Records of loss, Theft loss proof. Send federal income tax form 1040ez Recovered stolen property, Recovered stolen property. Send federal income tax form 1040ez Reimbursements Cash gifts, Cash gifts. Send federal income tax form 1040ez Disaster relief, Disaster relief. Send federal income tax form 1040ez Employer's emergency disaster fund, Employer's emergency disaster fund. Send federal income tax form 1040ez Failure to file a claim, Failure to file a claim for reimbursement. Send federal income tax form 1040ez Received after deducting loss, Reimbursement Received After Deducting Loss Types of, Types of Reimbursements Related expenses, Related expenses. Send federal income tax form 1040ez Related person, replacement property bought from, Buying replacement property from a related person. Send federal income tax form 1040ez Repair costs, Cost of cleaning up or making repairs. Send federal income tax form 1040ez Replacement cost, Replacement cost. Send federal income tax form 1040ez Replacement period, Replacement Period Extension of, Extension. Send federal income tax form 1040ez Replacement property, Replacement Property Advance payment, Advance payment. Send federal income tax form 1040ez Basis adjustment to corporation's property, Basis adjustment to corporation's property. Send federal income tax form 1040ez Basis of, Basis of replacement property. Send federal income tax form 1040ez Main home, Main home replaced. Send federal income tax form 1040ez In disaster area, Main home in disaster area. Send federal income tax form 1040ez Postponement of gain, Replacement property acquired before return filed. Send federal income tax form 1040ez Reporting gains and losses, Reporting a gain. Send federal income tax form 1040ez , How To Report Gains and Losses Basis, adjustments to, Adjustments to Basis Business and income-producing property, Business and income-producing property. Send federal income tax form 1040ez Deductions exceeding income, If Deductions Are More Than Income Deposits, How to report. Send federal income tax form 1040ez Table 1, Table 1. Send federal income tax form 1040ez Reporting Loss on Deposits Disaster area losses, How to report the loss on Form 1040X. Send federal income tax form 1040ez Personal-use property, Personal-use property. Send federal income tax form 1040ez Timing of, When To Report Gains and Losses S Sentimental value, Sentimental value. Send federal income tax form 1040ez State disaster relief grants for businesses, State disaster relief grants for businesses. Send federal income tax form 1040ez Stolen property (see Theft losses) T Tables and figures Reporting loss on deposits (Table 1), Table 1. Send federal income tax form 1040ez Reporting Loss on Deposits When to deduct losses (Table 3), Table 3. Send federal income tax form 1040ez When To Deduct a Casualty or Theft Loss Tax help, How To Get Tax Help Theft losses, Theft FMV of stolen property, FMV of stolen property. Send federal income tax form 1040ez Mislaid or lost property, Mislaid or lost property. Send federal income tax form 1040ez Proof of, Theft loss proof. Send federal income tax form 1040ez When to deduct (Table 3), Table 3. Send federal income tax form 1040ez When To Deduct a Casualty or Theft Loss When to report, Losses. Send federal income tax form 1040ez Workbooks for listing property, Workbooks for casualties and thefts. Send federal income tax form 1040ez Timber loss, Timber loss. Send federal income tax form 1040ez W Workbooks for property lost due to casualties and thefts, Workbooks for casualties and thefts. Send federal income tax form 1040ez Prev  Up     Home   More Online Publications
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Form 1040, U.S. Individual Income Tax Return (PDF)
Annual income tax return filed by citizens or residents of the United States
Related: Instructions for Form 1040 (PDF)  Tax Tables (PDF)

Additional forms and schedules for filing Form 1040  

Form 1040A, U.S. Individual Income Tax Return (PDF)
Shorter version of Form 1040 allows you to report limited types of income and to claim certain adjustments. You cannot itemize deductions if you file Form 1040-A
Related: Instructions for Form 1040A (PDF)

Form 1040-ES, Estimated Tax for Individuals (PDF)
Figure and pay your estimated tax on income that is not subject to withholding (for example, earnings from self-employment, interest, dividends, rents, alimony, etc.)
Related: Instructions for Form 1040-ES (PDF)

Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents (PDF)
Simplest individual income tax return form to fill out. If you file Form 1040EZ, you cannot itemize deductions or claim any adjustments to income or tax credits (other than the earned income credit).
Related: Instructions for 1040EZ (PDF)

Need help choosing the right 1040 for your situation? Use the Interactive Tax Assistant (ITA) or read Which Form - 1040, 1040-A, or 1040-EZ?

Form W-4, Employee's Withholding Allowance Certificate (PDF)
Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. Consider completing a new Form W-4 each year and when your personal or financial situation changes.
Related: Withholding Calculator

Form W-9, Request for Taxpayer Identification Number (TIN) and Certification (PDF)
Provide your correct SSN or other TIN to the person who is required to file an information return with the IRS to report, for example, income paid to you, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA.
Related: Instructions for the Requestor of Form W-9 (PDF)  

Publication 15 (Circular E), Employer's Tax Guide (PDF)
Explains your tax responsibilities as an employer. It also includes tax tables that you need to figure the taxes to withhold from each employee.
Related: Read Pub 15 Online

Publication 17, Your Federal Income Tax (PDF)
Explains the general rules for filing a federal income tax return. It supplements the information contained in your tax form instruction booklet. It explains the tax law to make sure you pay only the tax you owe and no more.
Related: Read Pub 17 Online

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Page Last Reviewed or Updated: 28-Jan-2014

The Send Federal Income Tax Form 1040ez

Send federal income tax form 1040ez Publication 3 - Main Content Table of Contents Gross IncomeForeign Source Income Military Spouses Residency Relief Act (MSRRA) Community Property Form W-2 Codes Adjustments to IncomeArmed Forces Reservists Individual Retirement Arrangements Moving Expenses Combat Zone ExclusionCombat Zone Serving in a Combat Zone Amount of Exclusion Alien StatusResident Aliens Nonresident Aliens Dual-Status Aliens Sale of HomePeriod of suspension. Send federal income tax form 1040ez Qualified official extended duty. Send federal income tax form 1040ez ForeclosuresLump Sum Portion of Settlement Payment. Send federal income tax form 1040ez Interest Payment on Lump Sum Portion of Settlement Payment. Send federal income tax form 1040ez Lost Equity Portion of Settlement Payment. Send federal income tax form 1040ez The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Send federal income tax form 1040ez Interest Payment on Lost Equity Portion of Settlement Payment. Send federal income tax form 1040ez Itemized DeductionsEmployee Business Expenses Repayments CreditsFirst-Time Homebuyer Credit Child Tax Credit Earned Income Credit Credit for Excess Social Security Tax Withheld Forgiveness of Decedent's Tax LiabilityCombat Zone Related Forgiveness Terrorist or Military Action Related Forgiveness Claims for Tax Forgiveness Filing ReturnsSame-Sex Marriage Where To File When To File Signing Returns Extension of DeadlinesService That Qualifies for an Extension of Deadline Length of Extension Actions for Which Deadlines Are Extended Deferral of Payment Maximum Rate of Interest How To Get Tax HelpLow Income Taxpayer Clinics Gross Income Members of the Armed Forces receive many different types of pay and allowances. Send federal income tax form 1040ez Some are included in gross income while others are excluded from gross income. Send federal income tax form 1040ez Included items (Table 1) are subject to tax and must be reported on your tax return. Send federal income tax form 1040ez Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. Send federal income tax form 1040ez For information on the exclusion of pay for service in a combat zone and other tax benefits for combat zone participants, see Combat Zone Exclusion and Extension of Deadlines , later. Send federal income tax form 1040ez Table 1. Send federal income tax form 1040ez Included Items These items are included in gross income, unless the pay is for service in a combat zone. Send federal income tax form 1040ez Basic pay • Active duty   Bonus pay • Career status   • Attendance at a designated service school     • Enlistment  • Officer   • Back wages     • Overseas extension   • CONUS COLA       • Reenlistment   • Drills         • Reserve training         • Training duty   Other pay  • Accrued leave          • High deployment per diem Special • Aviation career incentives      • Personal money allowances paid to pay • Career sea     high-ranking officers   • Diving duty      • Student loan repayment from programs   • Foreign duty (outside the 48 contiguous     such as the Department of Defense   states and the District of Columbia)     Educational Loan Repayment Program   • Foreign language proficiency     when year's service (requirement) is not   • Hardship duty     attributable to a combat zone   • Hostile fire or imminent danger         • Medical and dental officers   Incentive pay  • Submarine   • Nuclear-qualified officers      • Flight   • Optometry      • Hazardous duty   • Pharmacy      • High altitude/Low Opening (HALO)   • Special compensation for assistance with activities of daily living (SCAADL)         • Special duty assignment pay         • Veterinarian         • Voluntary Separation Incentive       Basic allowance for housing (BAH). Send federal income tax form 1040ez   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. Send federal income tax form 1040ez Table 2. Send federal income tax form 1040ez Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. Send federal income tax form 1040ez There is no exclusion for the personal use of a government-provided vehicle. Send federal income tax form 1040ez Combat  zone pay • Compensation for active service while in a combat zone Note: Limited amount for officers     • Housing and cost-of-living allowances abroad paid by the U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez Government or by a foreign government         • OHA (Overseas Housing Allowance)                     Other pay • Defense counseling         • Disability, including payments received for injuries incurred as a direct result of a terrorist or military action         • Group-term life insurance   Moving • Dislocation   • Professional education   allowances • Military base realignment and   • ROTC educational and subsistence     closure benefit    allowances     (the exclusion is limited as   • State bonus pay for service in a     described above)   combat zone     • Move-in housing   • Survivor and retirement protection     • Moving household and   plan premiums     personal items   • Uniform allowances     • Moving trailers or mobile homes   • Uniforms furnished to enlisted     • Storage   personnel     • Temporary lodging and         temporary lodging expenses                 Travel • Annual round trip for dependent Death • Burial services   allowances students allowances • Death gratuity payments to     • Leave between consecutive   eligible survivors     overseas tours   • Travel of dependents to burial site     • Reassignment in a dependent         restricted status Family • Certain educational expenses for     • Transportation for you or your allowances dependents     dependents during ship overhaul   • Emergencies     or inactivation   • Evacuation to a place of safety     • Per diem   • Separation             In-kind military • Dependent-care assistance program Living • BAH (Basic Allowance for Housing)   benefits • Legal assistance allowances • BAS (Basic Allowance for Subsistence)     • Medical/dental care         • Commissary/exchange discounts         • Space-available travel on government aircraft           Death gratuity. Send federal income tax form 1040ez   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. Send federal income tax form 1040ez Differential wage payments. Send federal income tax form 1040ez   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and that represent all or a portion of the wages the individual would have received from the employer if the individual was performing services for the employer. Send federal income tax form 1040ez These amounts are taxable and cannot be excluded as combat pay. Send federal income tax form 1040ez Military base realignment and closure benefit. Send federal income tax form 1040ez   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. Send federal income tax form 1040ez However, the excludable amount cannot be more than the maximum amount described in subsection (c) of 42 USC 3374 as in effect on November 6, 2009. Send federal income tax form 1040ez Any part of the payment that is more than this limit is included in gross income. Send federal income tax form 1040ez For more information about the HAP, see http://hap. Send federal income tax form 1040ez usace. Send federal income tax form 1040ez army. Send federal income tax form 1040ez mil/Overview. Send federal income tax form 1040ez html. Send federal income tax form 1040ez Qualified reservist distribution (QRD). Send federal income tax form 1040ez   A QRD is a distribution to an individual of all or part of the individual's balance in a cafeteria plan or health flexible spending arrangement if: The individual was a reservist who was ordered or called to active duty for more than 179 days or for an indefinite period, and The distribution is made no sooner than the date the reservist was ordered or called to active duty and no later than the last day reimbursements could otherwise be made under the arrangement for the plan year which includes the date of the order or the call to duty. Send federal income tax form 1040ez A QRD is included in gross income and is subject to employment taxes. Send federal income tax form 1040ez The employer must include the QRD (reduced by after-tax contributions to the health flexible spending arrangement) as wages on Form W-2, Wage and Tax Statement. Send federal income tax form 1040ez Thrift Savings Plan (TSP) distributions. Send federal income tax form 1040ez   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. Send federal income tax form 1040ez   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. Send federal income tax form 1040ez However, the earnings on the tax-exempt portion of the distribution are taxable. Send federal income tax form 1040ez The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. Send federal income tax form 1040ez Roth Thrift Savings Plan (TSP) balance. Send federal income tax form 1040ez   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. Send federal income tax form 1040ez Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Send federal income tax form 1040ez Qualified distributions from a Roth TSP are not included in your income. Send federal income tax form 1040ez For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez Civil Service Retirement Benefits. Send federal income tax form 1040ez State bonus payments. Send federal income tax form 1040ez   Bonus payments made by a state (or a political subdivision thereof) to a member or former member of the uniformed services of the United States or to a dependent of such member are considered combat pay (and therefore may not be taxable) if the payments are made only because of the member's service in a combat zone. Send federal income tax form 1040ez See Combat Zone , later, for a list of designated combat zones. Send federal income tax form 1040ez Foreign Source Income If you are a U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez law allows you to exclude) on your tax return. Send federal income tax form 1040ez This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2 or a Form 1099. Send federal income tax form 1040ez This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Send federal income tax form 1040ez Certain taxpayers can exclude income earned in foreign countries. Send federal income tax form 1040ez For 2013, this exclusion amount can be as much as $97,600. Send federal income tax form 1040ez However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez Government. Send federal income tax form 1040ez Employees of the U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. Send federal income tax form 1040ez Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. Send federal income tax form 1040ez For more information on the exclusion, see Publication 54. Send federal income tax form 1040ez Residents of American Samoa may be able to exclude income from American Samoa. Send federal income tax form 1040ez This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez Government. Send federal income tax form 1040ez If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez Possessions. Send federal income tax form 1040ez Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez military servicemember and your domicile is the same as the servicemember's, you can choose to keep your prior residence or domicile for tax purposes when you accompany the servicemember spouse, who is relocating under military orders to a new duty station in one of the 50 states, the District of Columbia, or a U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez possession. Send federal income tax form 1040ez See Publication 570 for more information. Send federal income tax form 1040ez Domicile. Send federal income tax form 1040ez   Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Send federal income tax form 1040ez It is not always where you presently live. Send federal income tax form 1040ez Community Property The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. Send federal income tax form 1040ez The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Send federal income tax form 1040ez Marital status. Send federal income tax form 1040ez   Community property rules apply to married persons whose domicile during the tax year was in a community property state. Send federal income tax form 1040ez The rules may affect your tax liability if you file separate returns or are divorced during the year. Send federal income tax form 1040ez Nevada, Washington, and California domestic partners. Send federal income tax form 1040ez   A registered domestic partner in Nevada, Washington, or California generally must report half the combined income of the individual and his or her domestic partner. Send federal income tax form 1040ez See Form 8958 and Publication 555, Community Property. Send federal income tax form 1040ez Nature of the payment. Send federal income tax form 1040ez   Active duty military pay is subject to community property laws. Send federal income tax form 1040ez Armed Forces retired or retainer pay may be subject to community property laws. Send federal income tax form 1040ez   For more information on community property laws, see Publication 555. Send federal income tax form 1040ez Form W-2 Codes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Send federal income tax form 1040ez Form W-2 also shows other amounts that you may find important in box 12. Send federal income tax form 1040ez The amounts shown in box 12 are generally preceded by a code. Send federal income tax form 1040ez A list of codes used in box 12 is shown, next. Send federal income tax form 1040ez Form W-2 Reference Guide for Box 12 Codes A Uncollected social security or RRTA J Nontaxable sick pay T Adoption benefits   tax on tips             K 20% excise tax on excess golden V Income from exercise of B Uncollected Medicare tax on tips   parachute payments   nonstatutory stock option(s)             C Taxable cost of group-term life L Substantiated employee business W Employer contributions (including   insurance over $50,000   expense reimbursements   employee contributions through a           cafeteria plan) to an employee's D Elective deferrals under a section M Uncollected social security or RRTA   health savings account (HSA)   401(k) cash or deferred arrangement   tax on taxable cost of group-term life       plan (including a SIMPLE 401(k)   insurance over $50,000 (former Y Deferrals under a section 409A   arrangement)   employees only)   nonqualified deferred           compensation plan E Elective deferrals under a section N Uncollected Medicare tax on taxable       403(b) salary reduction agreement   cost of group-term life insurance Z Income under section 409A on a       over $50,000 (former employees only)   nonqualified deferred F Elective deferrals under a section       compensation plan   408(k)(6) salary reduction SEP P Excludable moving expense           reimbursements paid directly to AA Designated Roth contributions G Elective deferrals and employer   employee   under a section 401(k) plan   contributions (including nonelective           deferrals) to a section 457(b) Q Nontaxable combat pay BB Designated Roth contributions   deferred compensation plan       under a section 403(b) plan     R Employer contributions to an Archer     H Elective deferrals to a section   MSA DD Cost of employer-sponsored   501(c)(18)(D) tax-exempt       health coverage   organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE  EE  Designated Roth contributions under a governmental section 457(b) plan  Note. Send federal income tax form 1040ez For more information on these codes, see your Form(s) W-2. Send federal income tax form 1040ez Adjustments to Income Adjusted gross income is your total income minus certain adjustments. Send federal income tax form 1040ez The following adjustments are of particular interest to members of the Armed Forces. Send federal income tax form 1040ez Armed Forces Reservists If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez Individual Income Tax Return, rather than as a miscellaneous itemized deduction. Send federal income tax form 1040ez Include all unreimbursed expenses from the time you leave home until the time you return home. Send federal income tax form 1040ez The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. Send federal income tax form 1040ez For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. Send federal income tax form 1040ez Member of a reserve component. Send federal income tax form 1040ez   You are a member of a reserve component of the Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. Send federal income tax form 1040ez How to report. Send federal income tax form 1040ez   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Send federal income tax form 1040ez Then enter on Form 1040, line 24, the part of your expenses, up to the federal rate, included on Form 2106, line 10, or Form 2106-EZ, line 6, that is for reserve-related travel more than 100 miles from your home. Send federal income tax form 1040ez Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. Send federal income tax form 1040ez Example. Send federal income tax form 1040ez Captain Harris, a member of the Army Reserve, traveled to a location 220 miles from his home to perform his work in the reserves in April 2013. Send federal income tax form 1040ez He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. Send federal income tax form 1040ez 5 cents per mile), $300 for meals, and $1,000 for lodging. Send federal income tax form 1040ez He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. Send federal income tax form 1040ez Only 50% of his meal expenses are deductible. Send federal income tax form 1040ez He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. Send federal income tax form 1040ez He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. Send federal income tax form 1040ez He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. Send federal income tax form 1040ez Individual Retirement Arrangements Generally, you can deduct the lesser of the contributions to your traditional individual retirement arrangement (IRA) for the year or the general limit (or spousal IRA limit, if applicable). Send federal income tax form 1040ez However, if you or your spouse was covered by an employer-maintained retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. Send federal income tax form 1040ez The Form W-2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. Send federal income tax form 1040ez The “Retirement plan” box should have a mark in it if you were covered. Send federal income tax form 1040ez For purposes of a deduction for contributions to a traditional IRA, Armed Forces members (including reservists on active duty for more than 90 days during the year) are considered covered by an employer-maintained retirement plan. Send federal income tax form 1040ez Individuals serving in the U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez Armed Forces or in support of the U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. Send federal income tax form 1040ez For more information on this extension of deadline provision, see Extension of Deadlines , later. Send federal income tax form 1040ez For more information on IRAs, see Publication 590. Send federal income tax form 1040ez Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. Send federal income tax form 1040ez This means that even though you do not have to include the combat pay in your gross income, you do include it in your compensation when figuring the limits on contributions and deductions of contributions to IRAs. Send federal income tax form 1040ez Qualified Reservist Distributions A qualified reservist distribution is defined below. Send federal income tax form 1040ez It is not subject to the 10% additional tax on early distributions from certain retirement plans. Send federal income tax form 1040ez Definition. Send federal income tax form 1040ez   A distribution you receive is a qualified reservist distribution if the following requirements are met. Send federal income tax form 1040ez You were ordered or called to active duty after September 11, 2001. Send federal income tax form 1040ez You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component (see Member of a reserve component , earlier, under Armed Forces Reservists. Send federal income tax form 1040ez ) The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. Send federal income tax form 1040ez The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. Send federal income tax form 1040ez Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. Send federal income tax form 1040ez You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. Send federal income tax form 1040ez You make these repayment contributions to an IRA, even if you received the qualified reservist distribution from a section 401(k) or 403(b) plan or a similar arrangement. Send federal income tax form 1040ez Limit. Send federal income tax form 1040ez   Your qualified reservist repayments cannot be more than your qualified reservist distributions. Send federal income tax form 1040ez When repayment contributions can be made. Send federal income tax form 1040ez   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. Send federal income tax form 1040ez No deduction. Send federal income tax form 1040ez   You cannot deduct qualified reservist repayments. Send federal income tax form 1040ez Figuring your IRA deduction. Send federal income tax form 1040ez   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. Send federal income tax form 1040ez Reporting the repayment. Send federal income tax form 1040ez   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. Send federal income tax form 1040ez Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. Send federal income tax form 1040ez However, 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 these tests. Send federal income tax form 1040ez You can deduct your unreimbursed moving expenses on Form 3903. Send federal income tax form 1040ez Permanent change of station. Send federal income tax form 1040ez   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. Send federal income tax form 1040ez The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. Send federal income tax form 1040ez Spouse and dependents. Send federal income tax form 1040ez   If you are the spouse or dependent of a member of the Armed Forces who deserts, is imprisoned, or dies, a permanent change of station for you includes a move to: The member's place of enlistment or induction, Your, or the member's, home of record, or A nearer point in the United States. Send federal income tax form 1040ez   If the military moves you to or from a different location than the member, the moves are treated as a single move to your new main job location. Send federal income tax form 1040ez Services or reimbursements provided by the government. Send federal income tax form 1040ez   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. Send federal income tax form 1040ez Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. Send federal income tax form 1040ez   Generally, if the total reimbursements or allowances that you receive from the government because of the move are more than your actual moving expenses, the excess is included in your wages on Form W-2. Send federal income tax form 1040ez However, if any reimbursements or allowances (other than dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on Form W-2, the excess still must be included in gross income on Form 1040, line 7. Send federal income tax form 1040ez   Use Form 3903 to deduct qualified expenses that exceed your reimbursements and allowances (including dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances that are excluded from gross income). Send federal income tax form 1040ez   If you must relocate and your spouse and dependents move to or from a different location, do not include in income reimbursements, allowances, or the value of moving and storage services provided by the government to move you and your spouse and dependents to and from the separate locations. Send federal income tax form 1040ez   Do not deduct any expenses for moving services that were provided by the government. Send federal income tax form 1040ez Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. Send federal income tax form 1040ez Deductible Moving Expenses If you move because of a permanent change of station, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. Send federal income tax form 1040ez You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. Send federal income tax form 1040ez Moving household goods and personal effects. Send federal income tax form 1040ez   You can deduct the expenses of moving your household goods and personal effects, including expenses for hauling a trailer, packing, crating, in-transit storage, and insurance. Send federal income tax form 1040ez You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. Send federal income tax form 1040ez Storing and insuring household goods and personal effects. Send federal income tax form 1040ez   You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days after the day these goods and effects are moved from your former home and before they are delivered to your new home. Send federal income tax form 1040ez Travel. Send federal income tax form 1040ez   You can deduct the expenses of traveling (including lodging but not meals) from your old home to your new home, including car expenses and air fare. Send federal income tax form 1040ez You can deduct as car expenses either: Your actual out-of-pocket expenses such as gas and oil, or The standard mileage rate of 24 cents a mile. Send federal income tax form 1040ez   You can add parking fees and tolls to the amount claimed under either method. Send federal income tax form 1040ez You cannot deduct any expenses for meals. Send federal income tax form 1040ez You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. Send federal income tax form 1040ez Member of your household. Send federal income tax form 1040ez   A member of your household is anyone who has both your former home and your new home as his or her main home. Send federal income tax form 1040ez It does not include a tenant or employee unless you can claim that person as a dependent. Send federal income tax form 1040ez Foreign Moves A foreign move is a move from the United States or its possessions to a foreign country or from one foreign country to another foreign country. Send federal income tax form 1040ez A move from a foreign country to the United States or its possessions is not a foreign move. Send federal income tax form 1040ez For a foreign move, the deductible moving expenses described earlier are expanded to include the reasonable expenses of: Moving your household goods and personal effects to and from storage, and Storing these items for part or all of the time the new job location remains your main job location. Send federal income tax form 1040ez The new job location must be outside the United States. Send federal income tax form 1040ez Reporting Moving Expenses Figure moving expense deductions on Form 3903. Send federal income tax form 1040ez Carry the deduction from Form 3903 to Form 1040, line 26. Send federal income tax form 1040ez For more information, see Publication 521 and Form 3903. Send federal income tax form 1040ez Combat Zone Exclusion If you are a member of the U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. Send federal income tax form 1040ez This pay is generally referred to as “combat pay. Send federal income tax form 1040ez ” You do not actually need to show the exclusion on your tax return because income that qualifies for the combat zone exclusion is not included in the wages reported on your Form W-2. Send federal income tax form 1040ez (See Form W-2 , later. Send federal income tax form 1040ez ) The month for which you receive the pay must be a month in which you either served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. Send federal income tax form 1040ez You do not have to receive the excluded pay while you are in a combat zone, are hospitalized, or in the same year you served in a combat zone. Send federal income tax form 1040ez If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. Send federal income tax form 1040ez (Other officer personnel are discussed under Amount of Exclusion , later. Send federal income tax form 1040ez ) Active duty pay earned in any month you served in a combat zone. Send federal income tax form 1040ez Imminent danger/hostile fire pay. Send federal income tax form 1040ez A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. Send federal income tax form 1040ez Pay for accrued leave earned in any month you served in a combat zone. Send federal income tax form 1040ez The Department of Defense must determine that the unused leave was earned during that period. Send federal income tax form 1040ez Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. Send federal income tax form 1040ez The pay must be earned in a month you served in a combat zone. Send federal income tax form 1040ez Awards for suggestions, inventions, or scientific achievements you are entitled to because of a submission you made in a month you served in a combat zone. Send federal income tax form 1040ez Student loan repayments. Send federal income tax form 1040ez If the entire year of service required to earn the repayment was performed in a combat zone, the entire repayment made because of that year of service is excluded. Send federal income tax form 1040ez If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. Send federal income tax form 1040ez For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. Send federal income tax form 1040ez Retirement pay and pensions do not qualify for the combat zone exclusion. Send federal income tax form 1040ez Partial (month) service. Send federal income tax form 1040ez   If you serve in a combat zone for any part of one or more days during a particular month, you are entitled to an exclusion for that entire month. Send federal income tax form 1040ez Form W-2. Send federal income tax form 1040ez   The wages shown in box 1 of your 2013 Form W-2 should not include military pay excluded from your income under the combat zone exclusion provisions. Send federal income tax form 1040ez If it does, you will need to get a corrected Form W-2 from your finance office. Send federal income tax form 1040ez   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. Send federal income tax form 1040ez Combat Zone A combat zone is any area the President of the United States designates by Executive Order as an area in which the U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez Armed Forces are engaging or have engaged in combat. Send federal income tax form 1040ez An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. Send federal income tax form 1040ez Afghanistan area. Send federal income tax form 1040ez   By Executive Order No. Send federal income tax form 1040ez 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. Send federal income tax form 1040ez On December 14, 2001, the following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Afghanistan combat zone. Send federal income tax form 1040ez Djibouti. Send federal income tax form 1040ez Jordan. Send federal income tax form 1040ez Kyrgyzstan. Send federal income tax form 1040ez Pakistan. Send federal income tax form 1040ez Somalia. Send federal income tax form 1040ez Syria. Send federal income tax form 1040ez Tajikistan. Send federal income tax form 1040ez Uzbekistan. Send federal income tax form 1040ez Yemen. Send federal income tax form 1040ez The Philippines. Send federal income tax form 1040ez  Note. Send federal income tax form 1040ez For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. Send federal income tax form 1040ez The Kosovo area. Send federal income tax form 1040ez   By Executive Order No. Send federal income tax form 1040ez 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. Send federal income tax form 1040ez Federal Republic of Yugoslavia (Serbia/Montenegro). Send federal income tax form 1040ez Albania. Send federal income tax form 1040ez Kosovo. Send federal income tax form 1040ez The Adriatic Sea. Send federal income tax form 1040ez The Ionian Sea—north of the 39th parallel. Send federal income tax form 1040ez Note. Send federal income tax form 1040ez The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed. Send federal income tax form 1040ez Arabian peninsula. Send federal income tax form 1040ez   By Executive Order No. Send federal income tax form 1040ez 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. Send federal income tax form 1040ez The Persian Gulf. Send federal income tax form 1040ez The Red Sea. Send federal income tax form 1040ez The Gulf of Oman. Send federal income tax form 1040ez The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. Send federal income tax form 1040ez The Gulf of Aden. Send federal income tax form 1040ez The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. Send federal income tax form 1040ez Jordan which is in direct support of the Arabian Peninsula. Send federal income tax form 1040ez Serving in a Combat Zone You are considered to be serving in a combat zone if you are either assigned on official temporary duty to a combat zone or you qualify for hostile fire/imminent danger pay while in a combat zone. Send federal income tax form 1040ez Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. Send federal income tax form 1040ez If, as a result of serving in a combat zone, a person becomes a prisoner of war or is missing in action, that person is considered to be serving in the combat zone so long as he or she keeps that status for military pay purposes. Send federal income tax form 1040ez Hospitalized While Serving in a Combat Zone If you are hospitalized while serving in a combat zone, the wound, disease, or injury causing the hospitalization will be presumed to have been incurred while serving in the combat zone unless there is clear evidence to the contrary. Send federal income tax form 1040ez Example. Send federal income tax form 1040ez You are hospitalized for a specific disease in a combat zone where you have been serving for 3 weeks, and the disease for which you are hospitalized has an incubation period of 2 to 4 weeks. Send federal income tax form 1040ez The disease is presumed to have been incurred while you were serving in the combat zone. Send federal income tax form 1040ez On the other hand, if the incubation period of the disease is 1 year, the disease would not have been incurred while you were serving in the combat zone. Send federal income tax form 1040ez Hospitalized After Leaving a Combat Zone In some cases, the wound, disease, or injury may have been incurred while you were serving in the combat zone, even though you were not hospitalized until after you left. Send federal income tax form 1040ez In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. Send federal income tax form 1040ez Example. Send federal income tax form 1040ez You were hospitalized for a specific disease 3 weeks after you left the combat zone. Send federal income tax form 1040ez The incubation period of the disease is from 2 to 4 weeks. Send federal income tax form 1040ez The disease is presumed to have been incurred while serving in the combat zone. Send federal income tax form 1040ez Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. Send federal income tax form 1040ez Presence in a combat zone while on leave from a duty station located outside the combat zone. Send federal income tax form 1040ez Passage over or through a combat zone during a trip between two points that are outside a combat zone. Send federal income tax form 1040ez Presence in a combat zone solely for your personal convenience. Send federal income tax form 1040ez Service Outside Combat Zone Considered Service in Combat Zone Military service outside a combat zone is considered to be performed in a combat zone if: The Department of Defense designates that the service is in direct support of military operations in the combat zone, and The service qualifies you for special military pay for duty subject to hostile fire or imminent danger. Send federal income tax form 1040ez Military pay received for this service will qualify for the combat zone exclusion if all of the requirements (other than service in a combat zone) are met and the pay is verifiable by reference to military pay records. Send federal income tax form 1040ez Amount of Exclusion If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone during any part of a month, you can exclude all of your military pay for that month. Send federal income tax form 1040ez It should not be included in the wages reported on your Form W-2. Send federal income tax form 1040ez You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. Send federal income tax form 1040ez If you are hospitalized, you cannot exclude any military pay received for any month of service that begins more than 2 years after the end of combat activities in the combat zone. Send federal income tax form 1040ez Your hospitalization does not have to be in the combat zone. Send federal income tax form 1040ez If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. Send federal income tax form 1040ez However, the amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. Send federal income tax form 1040ez Alien Status For tax purposes, an alien is an individual who is not a U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez citizen. Send federal income tax form 1040ez An alien is in one of three categories: resident, nonresident, or dual-status. Send federal income tax form 1040ez Placement in the correct category is crucial in determining what income to report and what forms to file. Send federal income tax form 1040ez Under peacetime enlistment rules, you generally cannot enlist in the Armed Forces unless you are a citizen or have been legally admitted to the United States for permanent residence. Send federal income tax form 1040ez If you are an alien enlistee in the Armed Forces, you are probably a resident alien. Send federal income tax form 1040ez If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. Send federal income tax form 1040ez Other aliens who are in the United States only because of military assignments and who have a home outside the United States are nonresident aliens. Send federal income tax form 1040ez Guam and Puerto Rico have special rules. Send federal income tax form 1040ez Residents of those areas should contact their taxing authority with their questions. Send federal income tax form 1040ez Most members of the Armed Forces are U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez citizens or resident aliens. Send federal income tax form 1040ez However, if you have questions about your alien status or the alien status of your dependents or spouse, you should read the information in the following paragraphs and see Publication 519. Send federal income tax form 1040ez Resident Aliens You are considered a resident alien of the United States for tax purposes if you meet either the “green card test” or the “substantial presence test” for the calendar year (January 1–December 31). Send federal income tax form 1040ez If you meet the substantial presence test for 2014, you did not meet either the green card test or the substantial presence test for 2012 or 2013, and you did not choose to be treated as a resident for part of 2012, you may be able to choose to be treated as a U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez resident for part of 2013. Send federal income tax form 1040ez See First-Year Choice in Publication 519. Send federal income tax form 1040ez These tests are explained in Publication 519. Send federal income tax form 1040ez Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez citizens. Send federal income tax form 1040ez Treating nonresident alien spouse as resident alien. Send federal income tax form 1040ez   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. Send federal income tax form 1040ez One spouse is a U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez citizen or resident alien at the end of the tax year. Send federal income tax form 1040ez That spouse is married to the nonresident alien at the end of the tax year. Send federal income tax form 1040ez You both choose to treat the nonresident alien spouse as a resident alien. Send federal income tax form 1040ez Making the choice. Send federal income tax form 1040ez   Both you and your spouse must sign a statement and attach it to your joint return for the first tax year for which the choice applies. Send federal income tax form 1040ez Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez residents for the entire tax year, and The name, address, and taxpayer identification number (social security number or individual taxpayer identification number) of each spouse. Send federal income tax form 1040ez If the nonresident alien spouse is not eligible to get a social security number, he or she should file Form W-7, Application for IRS Individual Taxpayer Identification Number. Send federal income tax form 1040ez    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez tax. Send federal income tax form 1040ez If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. Send federal income tax form 1040ez Ending the choice. Send federal income tax form 1040ez   Once you make this choice, it applies to all later years unless one of the following situations occurs. Send federal income tax form 1040ez You or your spouse revokes the choice. Send federal income tax form 1040ez You or your spouse dies. Send federal income tax form 1040ez You and your spouse become legally separated under a decree of divorce or separate maintenance. Send federal income tax form 1040ez The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. Send federal income tax form 1040ez For specific details on these situations, see Publication 519. Send federal income tax form 1040ez   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. Send federal income tax form 1040ez Choice not made. Send federal income tax form 1040ez   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. Send federal income tax form 1040ez You can file as married filing separately, or head of household if you qualify. Send federal income tax form 1040ez You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez tax purposes and is not another taxpayer's dependent. Send federal income tax form 1040ez The nonresident alien spouse generally does not have to file a federal income tax return if he or she had no income from sources in the United States. Send federal income tax form 1040ez If a return has to be filed, see the next discussion. Send federal income tax form 1040ez The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. Send federal income tax form 1040ez Nonresident Aliens If you are an alien who does not meet the requirements discussed earlier to be a resident alien, you are a nonresident alien. Send federal income tax form 1040ez If you are required to file a federal tax return, you must file either Form 1040NR, U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez Income Tax Return for Certain Nonresident Aliens With No Dependents. Send federal income tax form 1040ez See the form instructions for information on who must file and filing status. Send federal income tax form 1040ez If you are a nonresident alien, you generally must pay tax on income from sources in the United States. Send federal income tax form 1040ez Your income from conducting a trade or business in the United States is taxed at graduated U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez tax rates. Send federal income tax form 1040ez Other income from U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez sources is taxed at a flat 30% (or lower treaty) rate. Send federal income tax form 1040ez For example, dividends from a U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. Send federal income tax form 1040ez Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. Send federal income tax form 1040ez This usually occurs in the year you arrive in or depart from the United States. Send federal income tax form 1040ez If you are a dual-status alien, you are taxed on income from all sources for the part of the year you are a resident alien. Send federal income tax form 1040ez Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. Send federal income tax form 1040ez Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. Send federal income tax form 1040ez Usually, your main home is the one you live in most of the time. Send federal income tax form 1040ez It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. Send federal income tax form 1040ez You generally can exclude up to $250,000 of gain ($500,000, in most cases, if married filing a joint return) realized on the sale or exchange of a main home in 2013. Send federal income tax form 1040ez The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. Send federal income tax form 1040ez To be eligible, during the 5-year period ending on the date of the sale, you must have owned the home for at least 2 years (the ownership test), and lived in the home as your main home for at least 2 years (the use test). Send federal income tax form 1040ez Exception to ownership and use tests. Send federal income tax form 1040ez   You can exclude gain, but the maximum amount of gain you can exclude will be reduced if you do not meet the ownership and use tests due to a move to a new permanent duty station. Send federal income tax form 1040ez 5-year test period suspended. Send federal income tax form 1040ez   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty as a member of the Armed Forces. Send federal income tax form 1040ez This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. Send federal income tax form 1040ez Example. Send federal income tax form 1040ez David bought and moved into a home in 2005. Send federal income tax form 1040ez He lived in it as his main home for 2½ years. Send federal income tax form 1040ez For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. Send federal income tax form 1040ez He then sold the home at a gain in 2013. Send federal income tax form 1040ez To meet the use test, David chooses to suspend the 5-year test period for the 6 years he was on qualifying official extended duty. Send federal income tax form 1040ez This means he can disregard those 6 years. Send federal income tax form 1040ez Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. Send federal income tax form 1040ez He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. Send federal income tax form 1040ez Period of suspension. Send federal income tax form 1040ez   The period of suspension cannot last more than 10 years. Send federal income tax form 1040ez You cannot suspend the 5-year period for more than one property at a time. Send federal income tax form 1040ez You can revoke your choice to suspend the 5-year period at any time. Send federal income tax form 1040ez Qualified official extended duty. Send federal income tax form 1040ez   You are on qualified official extended duty if you serve on extended duty either: At a duty station at least 50 miles from your main home, or While you live in Government quarters under Government orders. Send federal income tax form 1040ez   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. Send federal income tax form 1040ez Property used for rental or business. Send federal income tax form 1040ez   You may be able to exclude your gain from the sale of a home that you have used as a rental property or for business. Send federal income tax form 1040ez However, you must meet the ownership and use tests discussed in Publication 523. Send federal income tax form 1040ez Nonqualified use. Send federal income tax form 1040ez   If the sale of your main home results in a gain that is allocated to one or more period(s) of nonqualified use, you cannot exclude that gain from your income. Send federal income tax form 1040ez   Nonqualified use means any period after 2008 when neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions. Send federal income tax form 1040ez For example, a period of nonqualified use does not include any period (not to exceed a total of 10 years) during which you or your spouse is serving on qualified official extended duty. Send federal income tax form 1040ez Loss. Send federal income tax form 1040ez   You cannot deduct a loss from the sale of your main home. Send federal income tax form 1040ez More information. Send federal income tax form 1040ez   For more information, see Publication 523. Send federal income tax form 1040ez Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. Send federal income tax form 1040ez Payments made for violations of the Service Members Civil Relief Act (SCRA). Send federal income tax form 1040ez   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. Send federal income tax form 1040ez Generally, you must include settlement payments in income. Send federal income tax form 1040ez However, the tax treatment of settlement payments will depend on the facts and circumstances. Send federal income tax form 1040ez Lump Sum Portion of Settlement Payment. Send federal income tax form 1040ez    Generally, you must include the lump sum payment in gross income. Send federal income tax form 1040ez In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. Send federal income tax form 1040ez For example, you may qualify to exclude part or all of the payment from gross income if you can show that the payment was made to reimburse specific nondeductible expenses (such as living expenses) you incurred because of the SCRA violation. Send federal income tax form 1040ez Interest Payment on Lump Sum Portion of Settlement Payment. Send federal income tax form 1040ez    You must include any interest on the lump sum portion of your settlement payment in your income. Send federal income tax form 1040ez Lost Equity Portion of Settlement Payment. Send federal income tax form 1040ez    If you lost your main home in foreclosure, you should treat the lost equity payment as an additional amount you received on the foreclosure of the home. Send federal income tax form 1040ez You will have a gain on the foreclosure only if the sum of the lost equity payment and the value of the main home at foreclosure is more than what you paid for the home. Send federal income tax form 1040ez In many cases, this gain may be excluded from income. Send federal income tax form 1040ez For more information on the rules for excluding all or part of any gain from the sale (including a foreclosure) of a main home, see Pub. Send federal income tax form 1040ez 523, Selling Your Home. Send federal income tax form 1040ez The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Send federal income tax form 1040ez    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. Send federal income tax form 1040ez 544, Sales and Other Dispositions of Assets. Send federal income tax form 1040ez Interest Payment on Lost Equity Portion of Settlement Payment. Send federal income tax form 1040ez    You must include any interest on the lost equity portion of your settlement payment in your income. Send federal income tax form 1040ez Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. Send federal income tax form 1040ez For information on the standard deduction, see Publication 501. Send federal income tax form 1040ez Itemized deductions are figured on Schedule A (Form 1040). Send federal income tax form 1040ez This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. Send federal income tax form 1040ez For information on other itemized deductions, see the publications listed below. Send federal income tax form 1040ez Publication 502, Medical and Dental Expenses. Send federal income tax form 1040ez Publication 526, Charitable Contributions. Send federal income tax form 1040ez Publication 547, Casualties, Disasters, and Thefts. Send federal income tax form 1040ez Publication 550, Investment Income and Expenses. Send federal income tax form 1040ez You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Send federal income tax form 1040ez For information on deductions that are not subject to the 2% limit, see Publication 529. Send federal income tax form 1040ez Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. Send federal income tax form 1040ez Certain employee business expenses are deductible as adjustments to income. Send federal income tax form 1040ez For information on many employee business expenses, see Publication 463. Send federal income tax form 1040ez Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. Send federal income tax form 1040ez You do not have to file Form 2106 or Form 2106-EZ if you are claiming only unreimbursed expenses for uniforms, professional society dues, and work-related educational expenses (all discussed later). Send federal income tax form 1040ez You can deduct these expenses directly on Schedule A (Form 1040). Send federal income tax form 1040ez Reimbursement. Send federal income tax form 1040ez   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. Send federal income tax form 1040ez Your reimbursed expenses are not deductible. Send federal income tax form 1040ez   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. Send federal income tax form 1040ez You must file Form 2106 to report these expenses. Send federal income tax form 1040ez   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. Send federal income tax form 1040ez You are an employee deducting expenses related to your job. Send federal income tax form 1040ez You were not reimbursed by your employer for your expenses. Send federal income tax form 1040ez (Amounts included in box 1 of Form W-2 are not considered reimbursements. Send federal income tax form 1040ez ) If you claim car expenses, you use the standard mileage rate. Send federal income tax form 1040ez    For 2013, the standard mileage rate is 56. Send federal income tax form 1040ez 5 cents a mile for all business miles driven. Send federal income tax form 1040ez This rate is adjusted periodically. Send federal income tax form 1040ez Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. Send federal income tax form 1040ez If you are a member of the U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Send federal income tax form 1040ez You cannot deduct your expenses for meals and lodging while at your permanent duty station. Send federal income tax form 1040ez You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. Send federal income tax form 1040ez A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a home aboard ship for travel expense purposes. Send federal income tax form 1040ez To be deductible, your travel expenses must be work related. Send federal income tax form 1040ez You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. Send federal income tax form 1040ez Away from home. Send federal income tax form 1040ez   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. Send federal income tax form 1040ez You are away from home if you are away from your permanent duty station substantially longer than an ordinary day's work and you need to get sleep or rest to meet the demands of your work while away from home. Send federal income tax form 1040ez   Examples of deductible travel expenses include: Expenses for business-related meals (generally limited to 50% of your unreimbursed cost), lodging, taxicabs, business telephone calls, tips, laundry, and dry cleaning while you are away from home on temporary duty or temporary additional duty, and Expenses of carrying out official business while on “No Cost” orders. Send federal income tax form 1040ez    You cannot deduct any expenses for travel away from home if the temporary assignment in a single location is realistically expected to last (and does in fact last) for more than 1 year. Send federal income tax form 1040ez This rule may not apply if you are participating in a federal crime investigation or prosecution. Send federal income tax form 1040ez For more information, see Publication 463 and the Form 2106 instructions. Send federal income tax form 1040ez Transportation Expenses These expenses include the ordinary and necessary costs of: Getting from one workplace to another when you are not away from home, Going to a business meeting away from your regular workplace, and Getting from your home to a temporary workplace when you have a regular place of work. Send federal income tax form 1040ez These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. Send federal income tax form 1040ez Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. Send federal income tax form 1040ez However, if you use your car while traveling away from home overnight, see the rules in chapter 4 of Publication 463 to figure your car expense deduction. Send federal income tax form 1040ez If you must go from one workplace to another while on duty (for example, as a courier or to attend meetings) without being away from home, your unreimbursed transportation expenses are deductible. Send federal income tax form 1040ez However, the expenses of getting to and from your regular place of work (commuting) are not deductible. Send federal income tax form 1040ez Temporary work location. Send federal income tax form 1040ez   If you have one or more regular places of business away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location. Send federal income tax form 1040ez   Generally, if your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary. Send federal income tax form 1040ez   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Send federal income tax form 1040ez If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Send federal income tax form 1040ez    If you do not have a regular place of business, but you ordinarily work in the metropolitan area where you live, you can deduct daily transportation expenses between your home and a temporary work site outside your metropolitan area. Send federal income tax form 1040ez However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Send federal income tax form 1040ez These are nondeductible commuting costs. Send federal income tax form 1040ez Armed Forces reservists. Send federal income tax form 1040ez   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Send federal income tax form 1040ez You can deduct the expense of getting from one workplace to the other. Send federal income tax form 1040ez You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Send federal income tax form 1040ez In this case, your transportation generally is a nondeductible commuting expense. Send federal income tax form 1040ez However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Send federal income tax form 1040ez   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Send federal income tax form 1040ez If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Send federal income tax form 1040ez See Armed Forces Reservists under Adjustments to Income, earlier. Send federal income tax form 1040ez Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. Send federal income tax form 1040ez Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. Send federal income tax form 1040ez If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive. Send federal income tax form 1040ez Unreimbursed expenses for the cost and upkeep of the following articles are deductible. Send federal income tax form 1040ez Military battle dress uniforms and utility uniforms that you cannot wear when off duty. Send federal income tax form 1040ez Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. Send federal income tax form 1040ez Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. Send federal income tax form 1040ez Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. Send federal income tax form 1040ez However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. Send federal income tax form 1040ez Example. Send federal income tax form 1040ez Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. Send federal income tax form 1040ez Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. Send federal income tax form 1040ez This is education that meets at least one of the following two tests. Send federal income tax form 1040ez The education is required by your employer or the law to keep your present salary, status, or job. Send federal income tax form 1040ez The required education must serve a bona fide business purpose of your employer. Send federal income tax form 1040ez The education maintains or improves skills needed in your present work. Send federal income tax form 1040ez However, even if the education meets one or both of the above tests, it is not qualifying education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. Send federal income tax form 1040ez You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. Send federal income tax form 1040ez Example 1. Send federal income tax form 1040ez Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. Send federal income tax form 1040ez She took an advanced finance course. Send federal income tax form 1040ez She already meets the minimum qualifications for her job. Send federal income tax form 1040ez By taking the course, she is improving skills in her current position. Send federal income tax form 1040ez The course does not qualify her for a new trade or business. Send federal income tax form 1040ez She can deduct educational expenses that are more than the educational allowance she received. Send federal income tax form 1040ez Example 2. Send federal income tax form 1040ez Major Williams worked in the military base legal office as a legal intern. Send federal income tax form 1040ez He was placed in excess leave status by his employer to attend law school. Send federal income tax form 1040ez He paid all his educational expenses and was not reimbursed. Send federal income tax form 1040ez After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. Send federal income tax form 1040ez His educational expenses are not deductible because the law degree qualified him for a new trade or business, even though the education maintained and improved his skills in his work. Send federal income tax form 1040ez Travel to obtain education. Send federal income tax form 1040ez   If your work-related education qualifies, you can deduct the costs of travel, including meals (subject to the 50% limit), and lodging, if the main purpose of the trip is to obtain the education. Send federal income tax form 1040ez   You cannot deduct the cost of travel that is itself a form of education, even if it is directly related to your duties in your work or business. Send federal income tax form 1040ez Transportation for education. Send federal income tax form 1040ez   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. Send federal income tax form 1040ez However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. Send federal income tax form 1040ez Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Send federal income tax form 1040ez   If you need more information on educational expenses, see Publication 970. Send federal income tax form 1040ez Repayments If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. Send federal income tax form 1040ez Repayment of $3,000 or less. Send federal income tax form 1040ez   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Send federal income tax form 1040ez If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Send federal income tax form 1040ez Repayment over $3,000. Send federal income tax form 1040ez   If the amount you repaid was more than $3,000, see Repayments in Publication 525. Send federal income tax form 1040ez Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. Send federal income tax form 1040ez This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. Send federal income tax form 1040ez For information on other credits, see your tax form instructions. Send federal income tax form 1040ez First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. Send federal income tax form 1040ez In 2011, this credit had already expired for most taxpayers, however, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011. Send federal income tax form 1040ez If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. Send federal income tax form 1040ez If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. Send federal income tax form 1040ez If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. Send federal income tax form 1040ez For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Send federal income tax form 1040ez Child Tax Credit The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Send federal income tax form 1040ez The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Send federal income tax form 1040ez The child tax credit is not the same as the credit for child and dependent care expenses. Send federal income tax form 1040ez See Publication 503 for information on the credit for child and dependent care expenses. Send federal income tax form 1040ez Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you, later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez citizen, a U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez national, or a U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez resident alien. Send federal income tax form 1040ez If the child was adopted, see Adopted child . Send federal income tax form 1040ez For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). Send federal income tax form 1040ez Exceptions to time lived with you. Send federal income tax form 1040ez   A child is considered to have lived with you for all of 2013 if the child was born or died in 2013 and your home was this child's home for the entire time he or she was alive. Send federal income tax form 1040ez Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Send federal income tax form 1040ez   There are also exceptions for kidnapped children and children of divorced or separated parents. Send federal income tax form 1040ez For details, see Publication 501. Send federal income tax form 1040ez Qualifying child of more than one person. Send federal income tax form 1040ez   A special rule applies if your qualifying child is the qualifying child of more than one person. Send federal income tax form 1040ez For details, see Publication 501. Send federal income tax form 1040ez Adopted child. Send federal income tax form 1040ez   An adopted child is always treated as your own child. Send federal income tax form 1040ez An adopted child includes a child lawfully placed with you for legal adoption. Send federal income tax form 1040ez   If you are a U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez citizen or U. Send federal income tax form 1040ez S. Send federal income tax form 1040ez national and your adopted child lived with you as a member of your household all year, that child meets condition (7) above to be a qualifying child for the child tax credit. Send federal income tax form 1040ez Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Send federal income tax form 1040ez Limits on the credit. Send federal income tax form 1040ez   You must reduce your child tax credit if either (1) or (2), below, applies. Send federal income tax form 1040ez The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Send federal income tax form 1040ez If the amount is zero, you cannot take this credit because there is no tax to reduce. Send federal income tax form 1040ez However, you may be able to take the additional child tax credit. Send federal income tax form 1040ez See Additional Child Tax Credit , later. Send federal income tax form 1040ez Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Send federal income tax form 1040ez Married filing jointly — $110,000. Send federal income tax form 1040ez Single, head of household,  or qualifying widow(er) — $75,000. Send federal income tax form 1040ez Married filing separately — $55,000. Send federal income tax form 1040ez Modified AGI. Send federal income tax form 1040ez   For purposes of the child tax credit, your modified AGI is the amount on Form 1040, line 38, or Form 1040A, line 22, plus the following amounts that may apply to you. Send federal income tax form 1040ez Any amount excluded from income because of the exclusion of income from Puerto Rico. Send federal income tax form 1040ez Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Send federal income tax form 1040ez Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Send federal income tax form 1040ez Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Send federal income tax form 1040ez   If you do not have any of the above, your modified AGI is the same as your AGI. Send federal income tax form 1040ez Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Send federal income tax form 1040ez For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. Send federal income tax form 1040ez Also attach Schedule 8812, Child Tax Credit, if required. Send federal income tax form 1040ez Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Send federal income tax form 1040ez The additional child tax credit may give you a refund even if you do not owe any tax. Send federal income tax form 1040ez For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. Send federal income tax form 1040ez Earned Income Credit The earned income credit (EIC) is a cr