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Tax Forms 1040x

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Tax Forms 1040x

Tax forms 1040x Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. Tax forms 1040x irs. Tax forms 1040x gov/pub80. Tax forms 1040x What's New Social security and Medicare tax for 2014. Tax forms 1040x  The social security tax rate is 6. Tax forms 1040x 2% each for the employee and employer, unchanged from 2013. Tax forms 1040x The social security wage base limit is $117,000. Tax forms 1040x The Medicare tax rate is 1. Tax forms 1040x 45% each for the employee and employer, unchanged from 2013. Tax forms 1040x There is no wage base limit for Medicare tax. Tax forms 1040x Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Tax forms 1040x Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Tax forms 1040x Change of responsible party. Tax forms 1040x . Tax forms 1040x  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Tax forms 1040x Form 8822-B must be filed within 60 days of the change. Tax forms 1040x If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Tax forms 1040x For a definition of “responsible party”, see the Form 8822-B instructions. Tax forms 1040x Same-sex marriage. Tax forms 1040x  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Tax forms 1040x For more information, see Revenue Ruling 2013-17, 2013-38 I. Tax forms 1040x R. Tax forms 1040x B. Tax forms 1040x 201, available at www. Tax forms 1040x irs. Tax forms 1040x gov/irb/2013-38_IRB/ar07. Tax forms 1040x html. Tax forms 1040x Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Tax forms 1040x Notice 2013-61, 2013-44 I. Tax forms 1040x R. Tax forms 1040x B. Tax forms 1040x 432, is available at www. Tax forms 1040x irs. Tax forms 1040x gov/irb/2013-44_IRB/ar10. Tax forms 1040x html. Tax forms 1040x Reminders Additional Medicare Tax withholding. Tax forms 1040x  In addition to withholding Medicare tax at 1. Tax forms 1040x 45%, you must withhold a 0. Tax forms 1040x 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax forms 1040x You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Tax forms 1040x Additional Medicare Tax is only imposed on the employee. Tax forms 1040x There is no employer share of Additional Medicare Tax. Tax forms 1040x All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Tax forms 1040x For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. Tax forms 1040x For more information on Additional Medicare Tax, visit IRS. Tax forms 1040x gov and enter “Additional Medicare Tax” in the search box. Tax forms 1040x Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Tax forms 1040x  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Tax forms 1040x Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Tax forms 1040x For more information, visit IRS. Tax forms 1040x gov and enter “work opportunity tax credit” in the search box. Tax forms 1040x Outsourcing payroll duties. Tax forms 1040x  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Tax forms 1040x The employer remains responsible if the third party fails to perform any required action. Tax forms 1040x If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Tax forms 1040x gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Tax forms 1040x Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). Tax forms 1040x  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). Tax forms 1040x For more information, see Announcement 2012-43, 2012-51 I. Tax forms 1040x R. Tax forms 1040x B. Tax forms 1040x 723, available at www. Tax forms 1040x irs. Tax forms 1040x gov/irb/2012-51_IRB/ar15. Tax forms 1040x html. Tax forms 1040x CNMI government employees now subject to social security and Medicare taxes. Tax forms 1040x  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. Tax forms 1040x COBRA premium assistance credit. Tax forms 1040x  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. Tax forms 1040x See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. Tax forms 1040x You can get Publication 15 (Circular E) at IRS. Tax forms 1040x gov. Tax forms 1040x You must receive written notice from the IRS to file Form 944. Tax forms 1040x  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. Tax forms 1040x You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. Tax forms 1040x For more information on requesting to file Form 944 visit IRS. Tax forms 1040x gov and enter “file employment taxes annually” in the search box. Tax forms 1040x Federal employers in the CNMI. Tax forms 1040x  The U. Tax forms 1040x S. Tax forms 1040x Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. Tax forms 1040x Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. Tax forms 1040x Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. Tax forms 1040x For questions, contact the CNMI Division of Revenue and Taxation. Tax forms 1040x Change of address. Tax forms 1040x  Use Form 8822-B to notify the IRS of an address change. Tax forms 1040x Do not mail Form 8822-B with your employment tax return. Tax forms 1040x Federal tax deposits must be made by electronic funds transfer. Tax forms 1040x  You must use electronic funds transfer to make all federal tax deposits. Tax forms 1040x Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Tax forms 1040x If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Tax forms 1040x Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Tax forms 1040x EFTPS is a free service provided by the Department of Treasury. Tax forms 1040x Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Tax forms 1040x For more information on making federal tax deposits, see How To Deposit in section 8. Tax forms 1040x For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. Tax forms 1040x eftps. Tax forms 1040x gov or call 1-800-555-4477 (U. Tax forms 1040x S. Tax forms 1040x Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). Tax forms 1040x Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Tax forms 1040x Electronic filing and payment. Tax forms 1040x  Using electronic options can make filing a return and paying your federal tax easier. Tax forms 1040x Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. Tax forms 1040x You can use IRS e-file to file certain returns. Tax forms 1040x If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. Tax forms 1040x Do not use EFW to pay taxes that are required to be deposited. Tax forms 1040x Visit the IRS website at www. Tax forms 1040x irs. Tax forms 1040x gov/efile for more information on filing electronically. Tax forms 1040x For more information on paying your taxes using EFW, visit the IRS website at www. Tax forms 1040x irs. Tax forms 1040x gov/e-pay. Tax forms 1040x A fee may be charged to file electronically. Tax forms 1040x For EFTPS, visit www. Tax forms 1040x eftps. Tax forms 1040x gov or call EFTPS Customer Service at 1-800-555-4477 (U. Tax forms 1040x S. Tax forms 1040x Virgin Islands only) or 303-967-5916 (toll call). Tax forms 1040x For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. Tax forms 1040x socialsecurity. Tax forms 1040x gov/employer. Tax forms 1040x If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Tax forms 1040x If a valid EIN is not provided, the return or payment will not be processed. Tax forms 1040x This may result in penalties and delays in processing your return or payment. Tax forms 1040x Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. Tax forms 1040x  Employers in American Samoa, the CNMI, Guam, and the U. Tax forms 1040x S. Tax forms 1040x Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. Tax forms 1040x Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. Tax forms 1040x For more information, visit Social Security Administration's SSA website at www. Tax forms 1040x ssa. Tax forms 1040x gov/bso/bsowelcome. Tax forms 1040x htm. Tax forms 1040x Credit or debit card payments. Tax forms 1040x  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Tax forms 1040x irs. Tax forms 1040x gov/e-pay. Tax forms 1040x However, do not use credit or debit cards to make federal tax deposits. Tax forms 1040x Hiring new employees. Tax forms 1040x  Record the number and name from each new employee's social security card. Tax forms 1040x An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. Tax forms 1040x See section 3. Tax forms 1040x Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. Tax forms 1040x  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. Tax forms 1040x For more information, see the Instructions for Schedule D (Form 941). Tax forms 1040x Apply for an employer identification number (EIN) online. Tax forms 1040x  You can apply for an EIN online by visiting IRS. Tax forms 1040x gov and clicking on the Apply for an EIN Online link under Tools. Tax forms 1040x Dishonored payments. Tax forms 1040x  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Tax forms 1040x The penalty is $25 or 2% of the payment, whichever is more. Tax forms 1040x However, the penalty on dishonored payments of $24. Tax forms 1040x 99 or less is an amount equal to the payment. Tax forms 1040x For example, a dishonored payment of $18 is charged a penalty of $18. Tax forms 1040x Private delivery services. Tax forms 1040x  You can use certain private delivery services designated by the IRS to send tax returns or payments. Tax forms 1040x The list includes only the following: DHL Express (DHL): DHL Same Day Service. Tax forms 1040x Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Tax forms 1040x United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Tax forms 1040x M. Tax forms 1040x , UPS Worldwide Express Plus, and UPS Worldwide Express. Tax forms 1040x For the IRS mailing address to use if you are using a private delivery service, go to IRS. Tax forms 1040x gov and enter “private delivery service” in the search box. Tax forms 1040x Your private delivery service can tell you how to get written proof of the mailing date. Tax forms 1040x Private delivery services cannot deliver items to P. Tax forms 1040x O. Tax forms 1040x boxes. Tax forms 1040x You must use the U. Tax forms 1040x S. Tax forms 1040x Postal Service to mail any item to an IRS P. Tax forms 1040x O. Tax forms 1040x box address. Tax forms 1040x Recordkeeping. Tax forms 1040x  Keep all records of employment taxes for 4 years. Tax forms 1040x These should be available for IRS review. Tax forms 1040x There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. Tax forms 1040x Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. Tax forms 1040x See Farm Crew Leaders in section 2. Tax forms 1040x Disregarded entities and qualified subchapter S subsidiaries (QSubs). Tax forms 1040x  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Tax forms 1040x Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Tax forms 1040x See Regulations sections 1. Tax forms 1040x 1361-4(a)(7) and 301. Tax forms 1040x 7701-2(c)(2)(iv). Tax forms 1040x Photographs of missing children. Tax forms 1040x  The IRS is a proud partner with the National Center for Missing and Exploited Children. Tax forms 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax forms 1040x You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Tax forms 1040x Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Tax forms 1040x A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Tax forms 1040x However, a statewide legal holiday does not delay the due date of federal tax deposits. Tax forms 1040x See Deposits on Business Days Only in section 8. Tax forms 1040x For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Tax forms 1040x S. Tax forms 1040x Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Tax forms 1040x See Private delivery services under Reminders. Tax forms 1040x The following are important dates and responsibilities. Tax forms 1040x Also see Publication 509, Tax Calendars. Tax forms 1040x By January 31. Tax forms 1040x   Furnish wage and tax statements to employees. Tax forms 1040x Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. Tax forms 1040x See section 10 for more information. Tax forms 1040x File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. Tax forms 1040x If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Tax forms 1040x U. Tax forms 1040x S. Tax forms 1040x Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Tax forms 1040x Pay or deposit (if more than $500) any balance of the tax due. Tax forms 1040x If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Tax forms 1040x File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. Tax forms 1040x If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Tax forms 1040x By February 28. Tax forms 1040x  File paper wage and tax statements with the Social Security Administration (SSA). Tax forms 1040x File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). Tax forms 1040x For electronically filed returns, see By March 31 next. Tax forms 1040x By March 31. Tax forms 1040x  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. Tax forms 1040x Visit the SSA's Reporting Instructions & Information webpage at www. Tax forms 1040x socialsecurity. Tax forms 1040x gov/employer for more information. Tax forms 1040x By April 30, July 31, October 31, and January 31. Tax forms 1040x  File Form 941-SS with the IRS. Tax forms 1040x If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Tax forms 1040x Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. Tax forms 1040x Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. Tax forms 1040x If $500 or less, carry it over to the next quarter. Tax forms 1040x See section 11 for more information. Tax forms 1040x Prev  Up  Next   Home   More Online Publications
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Change of Address – Online Forms

Are you moving? Report your change of address to continue receiving mail and government benefits. We list the change of address forms online, so you can find everything you need in one place, including the USPS (U.S. Postal Service) form.


U.S. Postal Service: Forward Your Mail

  • Change Your Address Online  – Change your address online for a $1 fee if you have a credit card and valid e-mail address. You can also print the form and then mail or deliver it to your local post office to change your address for free. After changing your address, the U.S. Postal Service will forward your mail to your new address for up to one year.
  • Locate a Post Office  – Find your local post office to pick up or drop off a change of address form.

Other Federal Agencies

  • Internal Revenue Service (PDF)  – Change your address with the IRS if you are expecting a tax refund or other mail. You can also change your address with the IRS by writing your new address in the appropriate boxes on your tax return when you file.
  • Social Security Administration  – If you receive benefits or have Medicare, you can use your mySocialSecurity account to report a change of address. If you don't receive benefits, contact Social Security at 1-800-772-1213 (TTY 1-800-325-0778).
  • Department of Veterans Affairs (PDF)  – Change your address if you are a veteran who receives benefit payments or you wish to update your records.
  • U.S. Citizenship and Immigration Services  – If you are a non-U.S. citizen who is required to register with USCIS, then you need to let them know if you move.

State Agencies

  • Driver's License  – Contact your state if you need to change your address on your driver's license or motor vehicle registration.
  • Voter Registration  – Contact your state's election office if you want to change your address on your voter registration record.

The Tax Forms 1040x

Tax forms 1040x 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. Tax forms 1040x Qualified official extended duty. Tax forms 1040x ForeclosuresLump Sum Portion of Settlement Payment. Tax forms 1040x Interest Payment on Lump Sum Portion of Settlement Payment. Tax forms 1040x Lost Equity Portion of Settlement Payment. Tax forms 1040x 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. Tax forms 1040x Interest Payment on Lost Equity Portion of Settlement Payment. Tax forms 1040x 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. Tax forms 1040x Some are included in gross income while others are excluded from gross income. Tax forms 1040x Included items (Table 1) are subject to tax and must be reported on your tax return. Tax forms 1040x Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. Tax forms 1040x 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. Tax forms 1040x Table 1. Tax forms 1040x Included Items These items are included in gross income, unless the pay is for service in a combat zone. Tax forms 1040x 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). Tax forms 1040x   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. Tax forms 1040x Table 2. Tax forms 1040x Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. Tax forms 1040x There is no exclusion for the personal use of a government-provided vehicle. Tax forms 1040x 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. Tax forms 1040x S. Tax forms 1040x 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. Tax forms 1040x   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. Tax forms 1040x Differential wage payments. Tax forms 1040x   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. Tax forms 1040x These amounts are taxable and cannot be excluded as combat pay. Tax forms 1040x Military base realignment and closure benefit. Tax forms 1040x   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. Tax forms 1040x 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. Tax forms 1040x Any part of the payment that is more than this limit is included in gross income. Tax forms 1040x For more information about the HAP, see http://hap. Tax forms 1040x usace. Tax forms 1040x army. Tax forms 1040x mil/Overview. Tax forms 1040x html. Tax forms 1040x Qualified reservist distribution (QRD). Tax forms 1040x   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. Tax forms 1040x A QRD is included in gross income and is subject to employment taxes. Tax forms 1040x 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. Tax forms 1040x Thrift Savings Plan (TSP) distributions. Tax forms 1040x   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. Tax forms 1040x   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. Tax forms 1040x However, the earnings on the tax-exempt portion of the distribution are taxable. Tax forms 1040x The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. Tax forms 1040x Roth Thrift Savings Plan (TSP) balance. Tax forms 1040x   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. Tax forms 1040x Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Tax forms 1040x Qualified distributions from a Roth TSP are not included in your income. Tax forms 1040x For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. Tax forms 1040x S. Tax forms 1040x Civil Service Retirement Benefits. Tax forms 1040x State bonus payments. Tax forms 1040x   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. Tax forms 1040x See Combat Zone , later, for a list of designated combat zones. Tax forms 1040x Foreign Source Income If you are a U. Tax forms 1040x S. Tax forms 1040x citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. Tax forms 1040x S. Tax forms 1040x law allows you to exclude) on your tax return. Tax forms 1040x 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. Tax forms 1040x 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). Tax forms 1040x Certain taxpayers can exclude income earned in foreign countries. Tax forms 1040x For 2013, this exclusion amount can be as much as $97,600. Tax forms 1040x However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. Tax forms 1040x S. Tax forms 1040x Government. Tax forms 1040x Employees of the U. Tax forms 1040x S. Tax forms 1040x Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. Tax forms 1040x Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. Tax forms 1040x For more information on the exclusion, see Publication 54. Tax forms 1040x Residents of American Samoa may be able to exclude income from American Samoa. Tax forms 1040x This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. Tax forms 1040x S. Tax forms 1040x Government. Tax forms 1040x If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. Tax forms 1040x S. Tax forms 1040x Possessions. Tax forms 1040x Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. Tax forms 1040x S. Tax forms 1040x 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. Tax forms 1040x S. Tax forms 1040x possession. Tax forms 1040x See Publication 570 for more information. Tax forms 1040x Domicile. Tax forms 1040x   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. Tax forms 1040x It is not always where you presently live. Tax forms 1040x 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. Tax forms 1040x The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax forms 1040x Marital status. Tax forms 1040x   Community property rules apply to married persons whose domicile during the tax year was in a community property state. Tax forms 1040x The rules may affect your tax liability if you file separate returns or are divorced during the year. Tax forms 1040x Nevada, Washington, and California domestic partners. Tax forms 1040x   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. Tax forms 1040x See Form 8958 and Publication 555, Community Property. Tax forms 1040x Nature of the payment. Tax forms 1040x   Active duty military pay is subject to community property laws. Tax forms 1040x Armed Forces retired or retainer pay may be subject to community property laws. Tax forms 1040x   For more information on community property laws, see Publication 555. Tax forms 1040x 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. Tax forms 1040x Form W-2 also shows other amounts that you may find important in box 12. Tax forms 1040x The amounts shown in box 12 are generally preceded by a code. Tax forms 1040x A list of codes used in box 12 is shown, next. Tax forms 1040x 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. Tax forms 1040x For more information on these codes, see your Form(s) W-2. Tax forms 1040x Adjustments to Income Adjusted gross income is your total income minus certain adjustments. Tax forms 1040x The following adjustments are of particular interest to members of the Armed Forces. Tax forms 1040x 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. Tax forms 1040x S. Tax forms 1040x Individual Income Tax Return, rather than as a miscellaneous itemized deduction. Tax forms 1040x Include all unreimbursed expenses from the time you leave home until the time you return home. Tax forms 1040x The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. Tax forms 1040x For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. Tax forms 1040x Member of a reserve component. Tax forms 1040x   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. Tax forms 1040x How to report. Tax forms 1040x   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. Tax forms 1040x 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. Tax forms 1040x 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. Tax forms 1040x Example. Tax forms 1040x 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. Tax forms 1040x He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. Tax forms 1040x 5 cents per mile), $300 for meals, and $1,000 for lodging. Tax forms 1040x He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. Tax forms 1040x Only 50% of his meal expenses are deductible. Tax forms 1040x He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. Tax forms 1040x He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. Tax forms 1040x He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. Tax forms 1040x 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). Tax forms 1040x 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. Tax forms 1040x 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. Tax forms 1040x The “Retirement plan” box should have a mark in it if you were covered. Tax forms 1040x 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. Tax forms 1040x Individuals serving in the U. Tax forms 1040x S. Tax forms 1040x Armed Forces or in support of the U. Tax forms 1040x S. Tax forms 1040x Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. Tax forms 1040x For more information on this extension of deadline provision, see Extension of Deadlines , later. Tax forms 1040x For more information on IRAs, see Publication 590. Tax forms 1040x Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. Tax forms 1040x 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. Tax forms 1040x Qualified Reservist Distributions A qualified reservist distribution is defined below. Tax forms 1040x It is not subject to the 10% additional tax on early distributions from certain retirement plans. Tax forms 1040x Definition. Tax forms 1040x   A distribution you receive is a qualified reservist distribution if the following requirements are met. Tax forms 1040x You were ordered or called to active duty after September 11, 2001. Tax forms 1040x 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. Tax forms 1040x ) 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. Tax forms 1040x 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. Tax forms 1040x Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. Tax forms 1040x 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. Tax forms 1040x 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. Tax forms 1040x Limit. Tax forms 1040x   Your qualified reservist repayments cannot be more than your qualified reservist distributions. Tax forms 1040x When repayment contributions can be made. Tax forms 1040x   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. Tax forms 1040x No deduction. Tax forms 1040x   You cannot deduct qualified reservist repayments. Tax forms 1040x Figuring your IRA deduction. Tax forms 1040x   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. Tax forms 1040x Reporting the repayment. Tax forms 1040x   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. Tax forms 1040x Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. Tax forms 1040x 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. Tax forms 1040x You can deduct your unreimbursed moving expenses on Form 3903. Tax forms 1040x Permanent change of station. Tax forms 1040x   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. Tax forms 1040x The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. Tax forms 1040x Spouse and dependents. Tax forms 1040x   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. Tax forms 1040x   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. Tax forms 1040x Services or reimbursements provided by the government. Tax forms 1040x   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. Tax forms 1040x Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. Tax forms 1040x   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. Tax forms 1040x 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. Tax forms 1040x   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). Tax forms 1040x   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. Tax forms 1040x   Do not deduct any expenses for moving services that were provided by the government. Tax forms 1040x Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. Tax forms 1040x 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. Tax forms 1040x You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. Tax forms 1040x Moving household goods and personal effects. Tax forms 1040x   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. Tax forms 1040x You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. Tax forms 1040x Storing and insuring household goods and personal effects. Tax forms 1040x   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. Tax forms 1040x Travel. Tax forms 1040x   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. Tax forms 1040x 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. Tax forms 1040x   You can add parking fees and tolls to the amount claimed under either method. Tax forms 1040x You cannot deduct any expenses for meals. Tax forms 1040x You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. Tax forms 1040x Member of your household. Tax forms 1040x   A member of your household is anyone who has both your former home and your new home as his or her main home. Tax forms 1040x It does not include a tenant or employee unless you can claim that person as a dependent. Tax forms 1040x 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. Tax forms 1040x A move from a foreign country to the United States or its possessions is not a foreign move. Tax forms 1040x 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. Tax forms 1040x The new job location must be outside the United States. Tax forms 1040x Reporting Moving Expenses Figure moving expense deductions on Form 3903. Tax forms 1040x Carry the deduction from Form 3903 to Form 1040, line 26. Tax forms 1040x For more information, see Publication 521 and Form 3903. Tax forms 1040x Combat Zone Exclusion If you are a member of the U. Tax forms 1040x S. Tax forms 1040x Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. Tax forms 1040x This pay is generally referred to as “combat pay. Tax forms 1040x ” 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. Tax forms 1040x (See Form W-2 , later. Tax forms 1040x ) 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. Tax forms 1040x 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. Tax forms 1040x If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. Tax forms 1040x (Other officer personnel are discussed under Amount of Exclusion , later. Tax forms 1040x ) Active duty pay earned in any month you served in a combat zone. Tax forms 1040x Imminent danger/hostile fire pay. Tax forms 1040x A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. Tax forms 1040x Pay for accrued leave earned in any month you served in a combat zone. Tax forms 1040x The Department of Defense must determine that the unused leave was earned during that period. Tax forms 1040x Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. Tax forms 1040x The pay must be earned in a month you served in a combat zone. Tax forms 1040x 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. Tax forms 1040x Student loan repayments. Tax forms 1040x 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. Tax forms 1040x If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. Tax forms 1040x For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. Tax forms 1040x Retirement pay and pensions do not qualify for the combat zone exclusion. Tax forms 1040x Partial (month) service. Tax forms 1040x   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. Tax forms 1040x Form W-2. Tax forms 1040x   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. Tax forms 1040x If it does, you will need to get a corrected Form W-2 from your finance office. Tax forms 1040x   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. Tax forms 1040x 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. Tax forms 1040x S. Tax forms 1040x Armed Forces are engaging or have engaged in combat. Tax forms 1040x An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. Tax forms 1040x Afghanistan area. Tax forms 1040x   By Executive Order No. Tax forms 1040x 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. Tax forms 1040x 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. Tax forms 1040x Djibouti. Tax forms 1040x Jordan. Tax forms 1040x Kyrgyzstan. Tax forms 1040x Pakistan. Tax forms 1040x Somalia. Tax forms 1040x Syria. Tax forms 1040x Tajikistan. Tax forms 1040x Uzbekistan. Tax forms 1040x Yemen. Tax forms 1040x The Philippines. Tax forms 1040x  Note. Tax forms 1040x For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. Tax forms 1040x The Kosovo area. Tax forms 1040x   By Executive Order No. Tax forms 1040x 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. Tax forms 1040x Federal Republic of Yugoslavia (Serbia/Montenegro). Tax forms 1040x Albania. Tax forms 1040x Kosovo. Tax forms 1040x The Adriatic Sea. Tax forms 1040x The Ionian Sea—north of the 39th parallel. Tax forms 1040x Note. Tax forms 1040x 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. Tax forms 1040x Arabian peninsula. Tax forms 1040x   By Executive Order No. Tax forms 1040x 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. Tax forms 1040x The Persian Gulf. Tax forms 1040x The Red Sea. Tax forms 1040x The Gulf of Oman. Tax forms 1040x The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. Tax forms 1040x The Gulf of Aden. Tax forms 1040x The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. Tax forms 1040x Jordan which is in direct support of the Arabian Peninsula. Tax forms 1040x 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. Tax forms 1040x Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. Tax forms 1040x 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. Tax forms 1040x 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. Tax forms 1040x Example. Tax forms 1040x 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. Tax forms 1040x The disease is presumed to have been incurred while you were serving in the combat zone. Tax forms 1040x 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. Tax forms 1040x 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. Tax forms 1040x In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. Tax forms 1040x Example. Tax forms 1040x You were hospitalized for a specific disease 3 weeks after you left the combat zone. Tax forms 1040x The incubation period of the disease is from 2 to 4 weeks. Tax forms 1040x The disease is presumed to have been incurred while serving in the combat zone. Tax forms 1040x Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. Tax forms 1040x Presence in a combat zone while on leave from a duty station located outside the combat zone. Tax forms 1040x Passage over or through a combat zone during a trip between two points that are outside a combat zone. Tax forms 1040x Presence in a combat zone solely for your personal convenience. Tax forms 1040x 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. Tax forms 1040x 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. Tax forms 1040x 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. Tax forms 1040x It should not be included in the wages reported on your Form W-2. Tax forms 1040x You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. Tax forms 1040x 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. Tax forms 1040x Your hospitalization does not have to be in the combat zone. Tax forms 1040x If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. Tax forms 1040x 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. Tax forms 1040x Alien Status For tax purposes, an alien is an individual who is not a U. Tax forms 1040x S. Tax forms 1040x citizen. Tax forms 1040x An alien is in one of three categories: resident, nonresident, or dual-status. Tax forms 1040x Placement in the correct category is crucial in determining what income to report and what forms to file. Tax forms 1040x 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. Tax forms 1040x If you are an alien enlistee in the Armed Forces, you are probably a resident alien. Tax forms 1040x If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. Tax forms 1040x 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. Tax forms 1040x Guam and Puerto Rico have special rules. Tax forms 1040x Residents of those areas should contact their taxing authority with their questions. Tax forms 1040x Most members of the Armed Forces are U. Tax forms 1040x S. Tax forms 1040x citizens or resident aliens. Tax forms 1040x 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. Tax forms 1040x 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). Tax forms 1040x 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. Tax forms 1040x S. Tax forms 1040x resident for part of 2013. Tax forms 1040x See First-Year Choice in Publication 519. Tax forms 1040x These tests are explained in Publication 519. Tax forms 1040x Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. Tax forms 1040x S. Tax forms 1040x citizens. Tax forms 1040x Treating nonresident alien spouse as resident alien. Tax forms 1040x   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. Tax forms 1040x One spouse is a U. Tax forms 1040x S. Tax forms 1040x citizen or resident alien at the end of the tax year. Tax forms 1040x That spouse is married to the nonresident alien at the end of the tax year. Tax forms 1040x You both choose to treat the nonresident alien spouse as a resident alien. Tax forms 1040x Making the choice. Tax forms 1040x   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. Tax forms 1040x Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. Tax forms 1040x S. Tax forms 1040x citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. Tax forms 1040x S. Tax forms 1040x 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. Tax forms 1040x 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. Tax forms 1040x    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. Tax forms 1040x S. Tax forms 1040x tax. Tax forms 1040x If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. Tax forms 1040x Ending the choice. Tax forms 1040x   Once you make this choice, it applies to all later years unless one of the following situations occurs. Tax forms 1040x You or your spouse revokes the choice. Tax forms 1040x You or your spouse dies. Tax forms 1040x You and your spouse become legally separated under a decree of divorce or separate maintenance. Tax forms 1040x The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. Tax forms 1040x For specific details on these situations, see Publication 519. Tax forms 1040x   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. Tax forms 1040x Choice not made. Tax forms 1040x   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. Tax forms 1040x You can file as married filing separately, or head of household if you qualify. Tax forms 1040x You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. Tax forms 1040x S. Tax forms 1040x tax purposes and is not another taxpayer's dependent. Tax forms 1040x 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. Tax forms 1040x If a return has to be filed, see the next discussion. Tax forms 1040x The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. Tax forms 1040x 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. Tax forms 1040x If you are required to file a federal tax return, you must file either Form 1040NR, U. Tax forms 1040x S. Tax forms 1040x Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. Tax forms 1040x S. Tax forms 1040x Income Tax Return for Certain Nonresident Aliens With No Dependents. Tax forms 1040x See the form instructions for information on who must file and filing status. Tax forms 1040x If you are a nonresident alien, you generally must pay tax on income from sources in the United States. Tax forms 1040x Your income from conducting a trade or business in the United States is taxed at graduated U. Tax forms 1040x S. Tax forms 1040x tax rates. Tax forms 1040x Other income from U. Tax forms 1040x S. Tax forms 1040x sources is taxed at a flat 30% (or lower treaty) rate. Tax forms 1040x For example, dividends from a U. Tax forms 1040x S. Tax forms 1040x corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. Tax forms 1040x Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. Tax forms 1040x This usually occurs in the year you arrive in or depart from the United States. Tax forms 1040x 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. Tax forms 1040x Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. Tax forms 1040x Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. Tax forms 1040x Usually, your main home is the one you live in most of the time. Tax forms 1040x It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. Tax forms 1040x 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. Tax forms 1040x The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. Tax forms 1040x 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). Tax forms 1040x Exception to ownership and use tests. Tax forms 1040x   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. Tax forms 1040x 5-year test period suspended. Tax forms 1040x   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. Tax forms 1040x 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. Tax forms 1040x Example. Tax forms 1040x David bought and moved into a home in 2005. Tax forms 1040x He lived in it as his main home for 2½ years. Tax forms 1040x For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. Tax forms 1040x He then sold the home at a gain in 2013. Tax forms 1040x 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. Tax forms 1040x This means he can disregard those 6 years. Tax forms 1040x Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. Tax forms 1040x He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. Tax forms 1040x Period of suspension. Tax forms 1040x   The period of suspension cannot last more than 10 years. Tax forms 1040x You cannot suspend the 5-year period for more than one property at a time. Tax forms 1040x You can revoke your choice to suspend the 5-year period at any time. Tax forms 1040x Qualified official extended duty. Tax forms 1040x   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. Tax forms 1040x   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. Tax forms 1040x Property used for rental or business. Tax forms 1040x   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. Tax forms 1040x However, you must meet the ownership and use tests discussed in Publication 523. Tax forms 1040x Nonqualified use. Tax forms 1040x   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. Tax forms 1040x   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. Tax forms 1040x 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. Tax forms 1040x Loss. Tax forms 1040x   You cannot deduct a loss from the sale of your main home. Tax forms 1040x More information. Tax forms 1040x   For more information, see Publication 523. Tax forms 1040x Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. Tax forms 1040x Payments made for violations of the Service Members Civil Relief Act (SCRA). Tax forms 1040x   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. Tax forms 1040x Generally, you must include settlement payments in income. Tax forms 1040x However, the tax treatment of settlement payments will depend on the facts and circumstances. Tax forms 1040x Lump Sum Portion of Settlement Payment. Tax forms 1040x    Generally, you must include the lump sum payment in gross income. Tax forms 1040x In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. Tax forms 1040x 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. Tax forms 1040x Interest Payment on Lump Sum Portion of Settlement Payment. Tax forms 1040x    You must include any interest on the lump sum portion of your settlement payment in your income. Tax forms 1040x Lost Equity Portion of Settlement Payment. Tax forms 1040x    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. Tax forms 1040x 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. Tax forms 1040x In many cases, this gain may be excluded from income. Tax forms 1040x 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. Tax forms 1040x 523, Selling Your Home. Tax forms 1040x 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. Tax forms 1040x    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. Tax forms 1040x 544, Sales and Other Dispositions of Assets. Tax forms 1040x Interest Payment on Lost Equity Portion of Settlement Payment. Tax forms 1040x    You must include any interest on the lost equity portion of your settlement payment in your income. Tax forms 1040x Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. Tax forms 1040x For information on the standard deduction, see Publication 501. Tax forms 1040x Itemized deductions are figured on Schedule A (Form 1040). Tax forms 1040x This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. Tax forms 1040x For information on other itemized deductions, see the publications listed below. Tax forms 1040x Publication 502, Medical and Dental Expenses. Tax forms 1040x Publication 526, Charitable Contributions. Tax forms 1040x Publication 547, Casualties, Disasters, and Thefts. Tax forms 1040x Publication 550, Investment Income and Expenses. Tax forms 1040x You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Tax forms 1040x For information on deductions that are not subject to the 2% limit, see Publication 529. Tax forms 1040x Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. Tax forms 1040x Certain employee business expenses are deductible as adjustments to income. Tax forms 1040x For information on many employee business expenses, see Publication 463. Tax forms 1040x Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. Tax forms 1040x 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). Tax forms 1040x You can deduct these expenses directly on Schedule A (Form 1040). Tax forms 1040x Reimbursement. Tax forms 1040x   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. Tax forms 1040x Your reimbursed expenses are not deductible. Tax forms 1040x   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. Tax forms 1040x You must file Form 2106 to report these expenses. Tax forms 1040x   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. Tax forms 1040x You are an employee deducting expenses related to your job. Tax forms 1040x You were not reimbursed by your employer for your expenses. Tax forms 1040x (Amounts included in box 1 of Form W-2 are not considered reimbursements. Tax forms 1040x ) If you claim car expenses, you use the standard mileage rate. Tax forms 1040x    For 2013, the standard mileage rate is 56. Tax forms 1040x 5 cents a mile for all business miles driven. Tax forms 1040x This rate is adjusted periodically. Tax forms 1040x Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. Tax forms 1040x If you are a member of the U. Tax forms 1040x S. Tax forms 1040x Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Tax forms 1040x You cannot deduct your expenses for meals and lodging while at your permanent duty station. Tax forms 1040x 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. Tax forms 1040x 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. Tax forms 1040x To be deductible, your travel expenses must be work related. Tax forms 1040x You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. Tax forms 1040x Away from home. Tax forms 1040x   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. Tax forms 1040x 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. Tax forms 1040x   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. Tax forms 1040x    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. Tax forms 1040x This rule may not apply if you are participating in a federal crime investigation or prosecution. Tax forms 1040x For more information, see Publication 463 and the Form 2106 instructions. Tax forms 1040x 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. Tax forms 1040x These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. Tax forms 1040x Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. Tax forms 1040x 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. Tax forms 1040x 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. Tax forms 1040x However, the expenses of getting to and from your regular place of work (commuting) are not deductible. Tax forms 1040x Temporary work location. Tax forms 1040x   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. Tax forms 1040x   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. Tax forms 1040x   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. Tax forms 1040x 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. Tax forms 1040x    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. Tax forms 1040x However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Tax forms 1040x These are nondeductible commuting costs. Tax forms 1040x Armed Forces reservists. Tax forms 1040x   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. Tax forms 1040x You can deduct the expense of getting from one workplace to the other. Tax forms 1040x 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. Tax forms 1040x In this case, your transportation generally is a nondeductible commuting expense. Tax forms 1040x 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. Tax forms 1040x   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. Tax forms 1040x If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Tax forms 1040x See Armed Forces Reservists under Adjustments to Income, earlier. Tax forms 1040x Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. Tax forms 1040x Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. Tax forms 1040x 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. Tax forms 1040x Unreimbursed expenses for the cost and upkeep of the following articles are deductible. Tax forms 1040x Military battle dress uniforms and utility uniforms that you cannot wear when off duty. Tax forms 1040x Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. Tax forms 1040x Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. Tax forms 1040x Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. Tax forms 1040x However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. Tax forms 1040x Example. Tax forms 1040x Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. Tax forms 1040x Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. Tax forms 1040x This is education that meets at least one of the following two tests. Tax forms 1040x The education is required by your employer or the law to keep your present salary, status, or job. Tax forms 1040x The required education must serve a bona fide business purpose of your employer. Tax forms 1040x The education maintains or improves skills needed in your present work. Tax forms 1040x 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. Tax forms 1040x You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. Tax forms 1040x Example 1. Tax forms 1040x Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. Tax forms 1040x She took an advanced finance course. Tax forms 1040x She already meets the minimum qualifications for her job. Tax forms 1040x By taking the course, she is improving skills in her current position. Tax forms 1040x The course does not qualify her for a new trade or business. Tax forms 1040x She can deduct educational expenses that are more than the educational allowance she received. Tax forms 1040x Example 2. Tax forms 1040x Major Williams worked in the military base legal office as a legal intern. Tax forms 1040x He was placed in excess leave status by his employer to attend law school. Tax forms 1040x He paid all his educational expenses and was not reimbursed. Tax forms 1040x After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. Tax forms 1040x 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. Tax forms 1040x Travel to obtain education. Tax forms 1040x   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. Tax forms 1040x   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. Tax forms 1040x Transportation for education. Tax forms 1040x   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. Tax forms 1040x However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. Tax forms 1040x Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Tax forms 1040x   If you need more information on educational expenses, see Publication 970. Tax forms 1040x 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. Tax forms 1040x Repayment of $3,000 or less. Tax forms 1040x   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Tax forms 1040x If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Tax forms 1040x Repayment over $3,000. Tax forms 1040x   If the amount you repaid was more than $3,000, see Repayments in Publication 525. Tax forms 1040x Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. Tax forms 1040x This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. Tax forms 1040x For information on other credits, see your tax form instructions. Tax forms 1040x First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. Tax forms 1040x 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. Tax forms 1040x 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. Tax forms 1040x 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. Tax forms 1040x If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. Tax forms 1040x For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Tax forms 1040x 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. Tax forms 1040x 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. Tax forms 1040x The child tax credit is not the same as the credit for child and dependent care expenses. Tax forms 1040x See Publication 503 for information on the credit for child and dependent care expenses. Tax forms 1040x 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. Tax forms 1040x S. Tax forms 1040x citizen, a U. Tax forms 1040x S. Tax forms 1040x national, or a U. Tax forms 1040x S. Tax forms 1040x resident alien. Tax forms 1040x If the child was adopted, see Adopted child . Tax forms 1040x For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). Tax forms 1040x Exceptions to time lived with you. Tax forms 1040x   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. Tax forms 1040x 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. Tax forms 1040x   There are also exceptions for kidnapped children and children of divorced or separated parents. Tax forms 1040x For details, see Publication 501. Tax forms 1040x Qualifying child of more than one person. Tax forms 1040x   A special rule applies if your qualifying child is the qualifying child of more than one person. Tax forms 1040x For details, see Publication 501. Tax forms 1040x Adopted child. Tax forms 1040x   An adopted child is always treated as your own child. Tax forms 1040x An adopted child includes a child lawfully placed with you for legal adoption. Tax forms 1040x   If you are a U. Tax forms 1040x S. Tax forms 1040x citizen or U. Tax forms 1040x S. Tax forms 1040x 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. Tax forms 1040x Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Tax forms 1040x Limits on the credit. Tax forms 1040x   You must reduce your child tax credit if either (1) or (2), below, applies. Tax forms 1040x The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Tax forms 1040x If the amount is zero, you cannot take this credit because there is no tax to reduce. Tax forms 1040x However, you may be able to take the additional child tax credit. Tax forms 1040x See Additional Child Tax Credit , later. Tax forms 1040x Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Tax forms 1040x Married filing jointly — $110,000. Tax forms 1040x Single, head of household,  or qualifying widow(er) — $75,000. Tax forms 1040x Married filing separately — $55,000. Tax forms 1040x Modified AGI. Tax forms 1040x   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. Tax forms 1040x Any amount excluded from income because of the exclusion of income from Puerto Rico. Tax forms 1040x Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Tax forms 1040x Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Tax forms 1040x Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Tax forms 1040x   If you do not have any of the above, your modified AGI is the same as your AGI. Tax forms 1040x Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Tax forms 1040x For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. Tax forms 1040x Also attach Schedule 8812, Child Tax Credit, if required. Tax forms 1040x Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Tax forms 1040x The additional child tax credit may give you a refund even if you do not owe any tax. Tax forms 1040x For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. Tax forms 1040x Earned Income Credit The earned income credit (EIC) is a cr