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1040x How To

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1040x How To

1040x how to Internal Revenue Bulletin:  2013-12  March 18, 2013  Rev. 1040x how to Proc. 1040x how to 2013-21 Table of Contents SECTION 1. 1040x how to PURPOSE SECTION 2. 1040x how to BACKGROUND SECTION 3. 1040x how to SCOPE SECTION 4. 1040x how to APPLICATION. 1040x how to 01 Limitations on Depreciation Deductions for Certain Automobiles. 1040x how to . 1040x how to 02 Inclusions in Income of Lessees of Passenger Automobiles. 1040x how to SECTION 5. 1040x how to EFFECTIVE DATE SECTION 6. 1040x how to DRAFTING INFORMATION SECTION 1. 1040x how to PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2013, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2013, including a separate table of inclusion amounts for lessees of trucks and vans. 1040x how to The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. 1040x how to SECTION 2. 1040x how to BACKGROUND . 1040x how to 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. 1040x how to For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. 1040x how to The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. 1040x how to This change reflects the higher rate of price inflation for trucks and vans since 1988. 1040x how to . 1040x how to 02 Section 331(a) of the American Taxpayer Relief Act of 2012, Pub. 1040x how to L. 1040x how to No. 1040x how to 112-240, 126 Stat. 1040x how to 2313 (Jan. 1040x how to 2, 2013) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2014, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2014. 1040x how to Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. 1040x how to . 1040x how to 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). 1040x how to Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. 1040x how to Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2012, that is round 3 extension property (as defined in § 168(k)(4)(J)(iv)). 1040x how to Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. 1040x how to This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer: (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2013 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. 1040x how to . 1040x how to 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. 1040x how to The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. 1040x how to Under § 1. 1040x how to 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. 1040x how to One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. 1040x how to Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. 1040x how to SECTION 3. 1040x how to SCOPE . 1040x how to 01 The limitations on depreciation deductions in section 4. 1040x how to 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2013, and continue to apply for each taxable year that the passenger automobile remains in service. 1040x how to . 1040x how to 02 The tables in section 4. 1040x how to 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2013. 1040x how to Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. 1040x how to See Rev. 1040x how to Proc. 1040x how to 2008-22, 2008-1 C. 1040x how to B. 1040x how to 658, for passenger automobiles first leased during calendar year 2008; Rev. 1040x how to Proc. 1040x how to 2009-24, 2009-17 I. 1040x how to R. 1040x how to B. 1040x how to 885, for passenger automobiles first leased during calendar year 2009; Rev. 1040x how to Proc. 1040x how to 2010-18, 2010-09 I. 1040x how to R. 1040x how to B. 1040x how to 427, as amplified and modified by section 4. 1040x how to 03 of Rev. 1040x how to Proc. 1040x how to 2011-21, 2011-12 I. 1040x how to R. 1040x how to B. 1040x how to 560, for passenger automobiles first leased during calendar year 2010; Rev. 1040x how to Proc. 1040x how to 2011-21, for passenger automobiles first leased during calendar year 2011; and Rev. 1040x how to Proc. 1040x how to 2012-23, 2012-14 I. 1040x how to R. 1040x how to B. 1040x how to 712, for passenger automobiles first leased during calendar year 2012. 1040x how to SECTION 4. 1040x how to APPLICATION . 1040x how to 01 Limitations on Depreciation Deductions for Certain Automobiles. 1040x how to (1) Amount of the inflation adjustment. 1040x how to (a) Passenger automobiles (other than trucks or vans). 1040x how to Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. 1040x how to Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. 1040x how to The new car component of the CPI was 115. 1040x how to 2 for October 1987 and 143. 1040x how to 787 for October 2012. 1040x how to The October 2012 index exceeded the October 1987 index by 28. 1040x how to 587. 1040x how to Therefore, the automobile price inflation adjustment for 2013 for passenger automobiles (other than trucks and vans) is 24. 1040x how to 8 percent (28. 1040x how to 587/115. 1040x how to 2 x 100%). 1040x how to The dollar limitations in § 280F(a) are multiplied by a factor of 0. 1040x how to 248, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2013. 1040x how to This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2013. 1040x how to (b) Trucks and vans. 1040x how to To determine the dollar limitations for trucks and vans first placed in service during calendar year 2013, the Service uses the new truck component of the CPI instead of the new car component. 1040x how to The new truck component of the CPI was 112. 1040x how to 4 for October 1987 and 149. 1040x how to 386 for October 2012. 1040x how to The October 2012 index exceeded the October 1987 index by 36. 1040x how to 986. 1040x how to Therefore, the automobile price inflation adjustment for 2013 for trucks and vans is 32. 1040x how to 9 percent (36. 1040x how to 986/112. 1040x how to 4 x 100%). 1040x how to The dollar limitations in § 280F(a) are multiplied by a factor of 0. 1040x how to 329, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. 1040x how to This adjustment applies to all trucks and vans that are first placed in service in calendar year 2013. 1040x how to (2) Amount of the limitation. 1040x how to Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2013. 1040x how to Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction applies. 1040x how to Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction does not apply. 1040x how to REV. 1040x how to PROC. 1040x how to 2013-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. 1040x how to PROC. 1040x how to 2013-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 REV. 1040x how to PROC. 1040x how to 2013-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. 1040x how to PROC. 1040x how to 2013-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 . 1040x how to 02 Inclusions in Income of Lessees of Passenger Automobiles. 1040x how to A taxpayer must follow the procedures in § 1. 1040x how to 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2013. 1040x how to In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. 1040x how to REV. 1040x how to PROC. 1040x how to 2013-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 2 4 6 7 8 19,500 20,000 2 5 6 9 9 20,000 20,500 2 5 8 9 11 20,500 21,000 3 6 8 10 12 21,000 21,500 3 6 10 11 13 21,500 22,000 3 7 10 13 14 22,000 23,000 4 8 11 14 16 23,000 24,000 4 9 14 16 18 24,000 25,000 5 10 15 18 21 25,000 26,000 5 12 16 21 23 26,000 27,000 6 12 19 23 25 27,000 28,000 6 14 20 25 28 28,000 29,000 7 15 22 27 30 29,000 30,000 7 16 24 29 33 30,000 31,000 8 17 26 31 35 31,000 32,000 8 19 27 33 38 32,000 33,000 9 20 29 35 40 33,000 34,000 10 21 31 37 43 34,000 35,000 10 22 33 39 45 35,000 36,000 11 23 35 41 48 36,000 37,000 11 25 36 43 50 37,000 38,000 12 26 38 45 53 38,000 39,000 12 27 40 47 55 39,000 40,000 13 28 42 49 58 40,000 41,000 13 29 44 52 59 41,000 42,000 14 30 45 54 63 42,000 43,000 14 32 47 56 64 43,000 44,000 15 33 48 59 67 44,000 45,000 15 34 51 60 69 45,000 46,000 16 35 52 63 72 46,000 47,000 17 36 54 65 74 47,000 48,000 17 38 55 67 77 48,000 49,000 18 39 57 69 79 49,000 50,000 18 40 59 71 82 50,000 51,000 19 41 61 73 84 51,000 52,000 19 42 63 75 87 52,000 53,000 20 43 65 77 89 53,000 54,000 20 45 66 79 92 54,000 55,000 21 46 68 81 94 55,000 56,000 21 47 70 84 96 56,000 57,000 22 48 72 85 99 57,000 58,000 22 50 73 88 101 58,000 59,000 23 51 75 90 103 59,000 60,000 24 52 76 92 106 60,000 62,000 24 54 79 95 110 62,000 64,000 25 56 83 99 115 64,000 66,000 27 58 87 103 120 66,000 68,000 28 60 90 108 125 68,000 70,000 29 63 93 112 130 70,000 72,000 30 65 97 117 134 72,000 74,000 31 68 100 121 139 74,000 76,000 32 70 104 125 144 76,000 78,000 33 73 107 129 149 78,000 80,000 34 75 111 133 154 80,000 85,000 36 79 117 141 162 85,000 90,000 39 85 126 151 174 90,000 95,000 41 91 135 162 186 95,000 100,000 44 97 144 172 199 100,000 110,000 48 106 157 188 217 110,000 120,000 53 118 174 210 241 120,000 130,000 59 129 193 230 266 130,000 140,000 64 141 210 252 290 140,000 150,000 70 153 227 273 315 150,000 160,000 75 165 245 294 339 160,000 170,000 80 177 263 315 363 170,000 180,000 86 189 280 336 388 180,000 190,000 91 201 298 357 412 190,000 200,000 97 212 316 378 436 200,000 210,000 102 224 333 400 461 210,000 220,000 107 236 351 420 486 220,000 230,000 113 248 368 442 509 230,000 240,000 118 260 386 463 534 240,000 And up 124 272 403 484 558 REV. 1040x how to PROC. 1040x how to 2013-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 1 3 4 5 6 19,500 20,000 2 3 5 6 7 20,000 20,500 2 4 6 7 8 20,500 21,000 2 5 7 8 9 21,000 21,500 2 5 8 9 11 21,500 22,000 3 6 8 10 12 22,000 23,000 3 7 10 11 14 23,000 24,000 4 8 11 14 16 24,000 25,000 4 9 14 16 18 25,000 26,000 5 10 15 18 21 26,000 27,000 5 12 17 20 23 27,000 28,000 6 13 18 23 25 28,000 29,000 6 14 20 25 28 29,000 30,000 7 15 22 27 30 30,000 31,000 7 16 24 29 33 31,000 32,000 8 17 26 31 35 32,000 33,000 8 19 27 33 38 33,000 34,000 9 20 29 35 41 34,000 35,000 10 21 31 37 43 35,000 36,000 10 22 33 39 46 36,000 37,000 11 23 35 41 48 37,000 38,000 11 25 36 43 51 38,000 39,000 12 26 38 45 53 39,000 40,000 12 27 40 48 55 40,000 41,000 13 28 42 49 58 41,000 42,000 13 29 44 52 60 42,000 43,000 14 30 46 54 62 43,000 44,000 14 32 47 56 65 44,000 45,000 15 33 48 59 67 45,000 46,000 15 34 51 60 70 46,000 47,000 16 35 52 63 72 47,000 48,000 17 36 54 65 74 48,000 49,000 17 38 55 67 77 49,000 50,000 18 39 57 69 79 50,000 51,000 18 40 59 71 82 51,000 52,000 19 41 61 73 84 52,000 53,000 19 42 63 75 87 53,000 54,000 20 43 65 77 89 54,000 55,000 20 45 66 80 91 55,000 56,000 21 46 68 81 94 56,000 57,000 21 47 70 84 96 57,000 58,000 22 48 72 86 98 58,000 59,000 22 50 73 88 101 59,000 60,000 23 51 75 90 103 60,000 62,000 24 52 78 93 108 62,000 64,000 25 55 81 97 113 64,000 66,000 26 57 85 101 118 66,000 68,000 27 60 88 106 122 68,000 70,000 28 62 92 110 127 70,000 72,000 29 64 96 114 132 72,000 74,000 30 67 99 118 137 74,000 76,000 31 69 103 122 142 76,000 78,000 32 72 105 127 147 78,000 80,000 34 73 110 131 151 80,000 85,000 35 78 116 138 160 85,000 90,000 38 84 124 149 172 90,000 95,000 41 90 133 160 184 95,000 100,000 44 95 142 171 196 100,000 110,000 48 104 156 186 214 110,000 120,000 53 116 173 207 240 120,000 130,000 58 128 191 228 264 130,000 140,000 64 140 208 249 288 140,000 150,000 69 152 226 270 313 150,000 160,000 75 164 243 292 336 160,000 170,000 80 176 261 312 361 170,000 180,000 85 188 278 334 386 180,000 190,000 91 199 296 355 410 190,000 200,000 96 211 314 376 434 200,000 210,000 101 223 332 397 459 210,000 220,000 107 235 349 418 483 220,000 230,000 112 247 367 439 507 230,000 240,000 118 259 384 460 532 240,000 And up 123 271 401 482 556 SECTION 5. 1040x how to EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2013. 1040x how to SECTION 6. 1040x how to DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. 1040x how to Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). 1040x how to For further information regarding this revenue procedure, contact Mr. 1040x how to Harvey at (202) 622-4930 (not a toll-free call). 1040x how to Prev  Up  Next   Home   More 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EO Select Check

Exempt Organizations Select Check is an on-line search tool that allows users to search for and select an exempt organization and check certain information about its federal tax status and filings.  It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that:

  • Are eligible to receive tax-deductible charitable contributions (Publication 78 data). Users may rely on this list in determining deductibility of their contributions (just as they did when Publication 78 was a separate electronic publication rather than part of Select Check).
    Updated data posting date: 3-10-2014
  • Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List)
    Updated data posting date: 3-10-2014
  • Have filed a Form 990-N (e-Postcard) annual electronic notice. (Most small exempt organizations whose annual gross receipts are normally $50,000 or less are required to electronically submit Form 990-N, unless they choose instead to file a completed Form 990 or Form 990-EZ.)
    Updated data posting date: 3-31-2014

A tip for organizations and donors about the timing of data updates.

In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check.

 

 

Search Tips for Exempt Organizations Select Check

Note:  The Statistics of Income Division maintains a list of organizations recognized as exempt by the IRS, SOI Tax Stats - Exempt Organizations Business Master File Extract (EO BMF).

FOR RELATED INFORMATION SEE:

  
 
Page Last Reviewed or Updated: 31-Mar-2014

The 1040x How To

1040x how to Publication 516 - Main Content Table of Contents U. 1040x how to S. 1040x how to Tax ReturnFiling Information Foreign Bank Accounts U. 1040x how to S. 1040x how to Government Payments Foreign Earned Income Exclusion Tax Treaty Benefits Allowances, Differentials, and Special Pay Other Income Deductions and Credits — Business Expenses Deductions and Credits — Nonbusiness Expenses Foreign Taxes Local (Foreign) Tax ReturnTax Treaty Benefits Other Agreements Double Withholding How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 1040x how to U. 1040x how to S. 1040x how to Tax Return Filing Information If you are a U. 1040x how to S. 1040x how to citizen or green card holder living or traveling outside the United States, you are generally required to file income tax returns in the same way as those residing in the United States. 1040x how to However, the special rules explained in the following discussions may apply to you. 1040x how to See also Tax Treaty Benefits, later. 1040x how to When To File and Pay Most individual tax returns cover a calendar year, January through December. 1040x how to The regular due date for these tax returns is April 15 of the following year. 1040x how to If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. 1040x how to If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. 1040x how to You must pay interest on any tax not paid by the regular due date. 1040x how to Your return is considered filed on time if it is mailed from and officially postmarked in a foreign country on or before the due date (including extensions), or given to a designated international private delivery service before midnight of the last date prescribed for filing. 1040x how to See your tax form instructions for a list of private delivery services that have been designated by the IRS to meet this “timely mailing as timely filing/paying” rule for tax returns and payments. 1040x how to If your return is filed late, the postmark or delivery service date does not determine the date of filing. 1040x how to In that case, your return is considered filed when it is received by the IRS. 1040x how to Extensions You may be able to get an extension of time to file your return and pay your tax. 1040x how to Automatic 2-month extension. 1040x how to   You can get an automatic 2-month extension (to June 15, for a calendar year return) to file your return and pay your tax if you are a U. 1040x how to S. 1040x how to citizen or resident and, on the regular due date of your return, you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. 1040x how to To get this extension, you must attach a statement to your return explaining how you qualified. 1040x how to You will owe interest on any tax not paid by the regular due date of your return. 1040x how to Married taxpayers. 1040x how to   If you file a joint return, either you or your spouse can qualify for the automatic extension. 1040x how to If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. 1040x how to Additional extension. 1040x how to   You can apply for an additional extension of time to file your return by filing Form 4868. 1040x how to You must file Form 4868 by the due date for your income tax return. 1040x how to   Generally, you must file it by April 15. 1040x how to However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. 1040x how to Check the box on line 8 of Form 4868. 1040x how to Payment of tax. 1040x how to   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. 1040x how to The late-payment penalty applies if, through withholding, etc. 1040x how to , you paid less than 90% of your actual tax liability by the original due date of your income tax return. 1040x how to Even if the late-payment penalty does not apply, you will be charged interest on any unpaid tax liability from the original due date of the return until the tax is paid. 1040x how to Electronic filing. 1040x how to   You can file for the additional extension by phone, using your home computer, or through a tax professional. 1040x how to See Form 4868 for more information. 1040x how to Limit on additional extensions. 1040x how to   You generally cannot get a total extension of more than 6 months. 1040x how to However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. 1040x how to   For more information, see Publication 54. 1040x how to Foreign Bank Accounts You must file Form TD F 90-22. 1040x how to 1 if at any time during the year you had an interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country. 1040x how to This applies if the combined assets in the account(s) were more than $10,000. 1040x how to Do not include accounts in a U. 1040x how to S. 1040x how to military banking facility operated by a U. 1040x how to S. 1040x how to financial institution. 1040x how to File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. 1040x how to Do not attach it to Form 1040. 1040x how to If you are required to file Form TD F 90-22. 1040x how to 1 but do not do so, you may have to pay a penalty of up to $10,000 (more if the failure to file is willful). 1040x how to You also may be required to file Form 8938 with your U. 1040x how to S. 1040x how to income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. 1040x how to For taxpayers living abroad, you generally do not have to file Form 8938 unless the total value of your specified foreign financial assets is more than $200,000 ($400,000 if married filing jointly) on the last day of the tax year or more than $300,000 ($600,000 if married filing jointly) at any time during the tax year. 1040x how to For more information, see Form 8938 and its instructions. 1040x how to U. 1040x how to S. 1040x how to Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. 1040x how to If you are a U. 1040x how to S. 1040x how to citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. 1040x how to S. 1040x how to law. 1040x how to This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). 1040x how to If you are a nonresident alien, your income from sources outside the United States is not subject to U. 1040x how to S. 1040x how to tax. 1040x how to Foreign Earned Income Exclusion Employees of the U. 1040x how to S. 1040x how to Government are not entitled to the foreign earned income exclusion or the foreign housing exclusion/deduction under section 911 because “foreign earned income ”does not include amounts paid by the U. 1040x how to S. 1040x how to Government as an employee. 1040x how to But see Other Employment, later. 1040x how to Special Situations In the following two situations, your pay is from the U. 1040x how to S. 1040x how to Government and does not qualify for the foreign earned income exclusion. 1040x how to U. 1040x how to S. 1040x how to agency reimbursed by foreign country. 1040x how to   If you are a U. 1040x how to S. 1040x how to Government employee paid by a U. 1040x how to S. 1040x how to agency to perform services in a foreign country, your pay is from the U. 1040x how to S. 1040x how to Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. 1040x how to This is true even if the U. 1040x how to S. 1040x how to agency is reimbursed by the foreign government. 1040x how to Employees of post exchanges, etc. 1040x how to   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. 1040x how to S. 1040x how to Government, the earnings you receive are paid by the U. 1040x how to S. 1040x how to Government. 1040x how to This is true whether they are paid from appropriated or nonappropriated funds. 1040x how to These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. 1040x how to Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. 1040x how to Even if you are working in a foreign country with which the United States has an income tax treaty in force and the treaty article that applies to government services says that your government pay is taxable only in the foreign country, the treaty will likely contain a “saving clause”, which provides that the United States may tax its citizens and its residents as if the treaty had not come into effect. 1040x how to In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. 1040x how to S. 1040x how to citizens or green card holders. 1040x how to Consequently, if you are a U. 1040x how to S. 1040x how to citizen or green card holder, you will generally not be entitled to reduce your U. 1040x how to S. 1040x how to tax on your government pay. 1040x how to If you are neither a U. 1040x how to S. 1040x how to citizen nor green card holder, and you are treated as a resident of the treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule), then you may be entitled to benefits under the government service article. 1040x how to Review the treaty text carefully. 1040x how to U. 1040x how to S. 1040x how to citizens must always file Form 1040. 1040x how to Non-U. 1040x how to S. 1040x how to citizens who are treated as a resident of a treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule) may file Form 1040NR and attach Form 8833. 1040x how to If you pay or accrue taxes to the foreign country on your pay, you may be able to relieve double taxation with a foreign tax credit. 1040x how to Most income tax treaties contain an article providing relief from double taxation. 1040x how to Many treaties contain special foreign tax credit rules for U. 1040x how to S. 1040x how to citizens who are residents of a treaty country. 1040x how to For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. 1040x how to Allowances, Differentials, and Special Pay Most payments received by U. 1040x how to S. 1040x how to Government civilian employees for working abroad, including pay differentials, are taxable. 1040x how to However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. 1040x how to The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. 1040x how to Pay differentials. 1040x how to   Pay differentials you receive as financial incentives for employment abroad are taxable. 1040x how to Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. 1040x how to   Generally, pay differentials are given for employment under adverse conditions (such as severe climate) or because the post of duty is located in a hazardous or isolated area that may be outside the United States. 1040x how to The area does not have to be a qualified hazardous duty area as discussed in Publication 3. 1040x how to Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. 1040x how to Foreign areas allowances. 1040x how to   Certain foreign areas allowances are tax free. 1040x how to Your employer should not have included these allowances as wages on your Form W-2. 1040x how to   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. 1040x how to Title I, chapter 9, of the Foreign Service Act of 1980. 1040x how to Section 4 of the Central Intelligence Agency Act of 1949, as amended. 1040x how to Title II of the Overseas Differentials and Allowances Act. 1040x how to Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. 1040x how to These allowances cover such expenses as: Certain repairs to a leased home, Education of dependents in special situations, Motor vehicle shipment, Separate maintenance for dependents, Temporary quarters, Transportation for medical treatment, and Travel, moving, and storage. 1040x how to Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. 1040x how to Cost-of-living allowances. 1040x how to   If you are stationed outside the continental United States or in Alaska, your gross income does not include cost-of-living allowances (other than amounts received under Title II of the Overseas Differentials and Allowances Act) granted by regulations approved by the President of the United States. 1040x how to The cost-of-living portion of any other allowance (for example, a living and quarters allowance) is not included even if the underlying allowance is included in gross income. 1040x how to Cost-of-living allowances are not included on your Form W-2. 1040x how to Federal court employees. 1040x how to   If you are a federal court employee, the preceding paragraph also applies to you. 1040x how to The cost-of-living allowance must be granted by rules similar to regulations approved by the President. 1040x how to American Institute in Taiwan. 1040x how to   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. 1040x how to S. 1040x how to tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. 1040x how to S. 1040x how to Government. 1040x how to Federal reemployment payments after serving with an international organization. 1040x how to   If you are a federal employee who is reemployed by a federal agency after serving with an international organization, you must include in income any reemployment payments you receive. 1040x how to These payments are equal to the difference between the pay, allowances, post differential, and other monetary benefits paid by the international organization and the pay and other benefits that would have been paid by the federal agency had you been detailed to the international agency. 1040x how to Allowances or reimbursements for travel and transportation expenses. 1040x how to   See How To Report Business Expenses, later, for a discussion on whether a reimbursement or allowance for travel or transportation is included in your income. 1040x how to Lodging furnished to a principal representative of the United States. 1040x how to   If you are a principal representative of the United States stationed in a foreign country, you do not have to include in income the value of lodging (including utilities) provided to you as an official residence. 1040x how to However, amounts paid by the U. 1040x how to S. 1040x how to government for your usual costs of operating and maintaining your household are taxable. 1040x how to If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. 1040x how to Peace Corps. 1040x how to   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. 1040x how to Taxable allowances. 1040x how to   The following allowances must be included on your Form W-2 and reported on your return as wages. 1040x how to If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. 1040x how to The part of living allowances designated by the Director of the Peace Corps as basic compensation. 1040x how to This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. 1040x how to Leave allowances. 1040x how to Readjustment allowances or “termination payments. 1040x how to ” Taxable allowances are considered received by you when credited to your account. 1040x how to Example. 1040x how to Gary Carpenter, a Peace Corps volunteer, gets $175 a month during his period of service, to be paid to him in a lump sum at the end of his tour of duty. 1040x how to Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. 1040x how to Nontaxable allowances. 1040x how to   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. 1040x how to These allowances should not be included on your Form W-2. 1040x how to These allowances are tax free whether paid by the U. 1040x how to S. 1040x how to Government or the foreign country in which you are stationed. 1040x how to Other Income Other employment. 1040x how to   If, in addition to your U. 1040x how to S. 1040x how to government pay, you receive income from a private employer or self-employment, you may qualify to claim the foreign earned income exclusion and the foreign housing exclusion and deduction under section 911 based on this other income provided you meet either the bona fide residence test or the physical presence test. 1040x how to In addition, if your spouse is a U. 1040x how to S. 1040x how to citizen or resident alien who earns income in a foreign country that is paid by a private employer or is from self-employment, he or she may also qualify for the exclusion or the deduction. 1040x how to For more information, see Publication 54. 1040x how to The tax treaty rules relating to income from personal services generally apply to income from private employment. 1040x how to As discussed above, the saving clause applies to you if you are a U. 1040x how to S. 1040x how to citizen or if you are a resident of the United States under the treaty residence article (after application of the so-called “tie-breaker” rule). 1040x how to Sale of personal property. 1040x how to   If you have a gain from the sale of your personal property (such as an automobile or a home appliance), whether directly or through a favorable exchange rate in converting the proceeds to U. 1040x how to S. 1040x how to dollars, the excess of the amount received in U. 1040x how to S. 1040x how to dollars over the cost or other basis of the property is a capital gain. 1040x how to Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. 1040x how to However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. 1040x how to Sale of your home. 1040x how to   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. 1040x how to Losses are not deductible. 1040x how to   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). 1040x how to Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. 1040x how to   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse is serving on qualified official extended duty as a member of the Foreign Service of the United States, as an employee of the intelligence community, or as an employee or volunteer of the Peace Corps. 1040x how to   For detailed information on selling your home, see Publication 523. 1040x how to Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. 1040x how to Travel Expenses Subject to certain limits, you can deduct your unreimbursed ordinary and necessary expenses of traveling away from home in connection with the performance of your official duties. 1040x how to These expenses include such items as travel costs, meals, lodging, baggage charges, local transportation costs (such as taxi fares), tips, and dry cleaning and laundry fees. 1040x how to Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. 1040x how to Your tax home is not limited to the Embassy, consulate, or duty station. 1040x how to It includes the entire city or general area in which your principal place of employment is located. 1040x how to Traveling away from home. 1040x how to   You are traveling away from home if you meet both of the following requirements. 1040x how to Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. 1040x how to You need to get sleep or rest to meet the demands of your work while away from home. 1040x how to This requirement is not satisfied by merely napping in your car. 1040x how to You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. 1040x how to Temporary assignment. 1040x how to   If your assignment or job away from your tax home is temporary, your tax home does not change. 1040x how to You are considered to be away from home for the whole period, and your travel expenses are deductible. 1040x how to Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. 1040x how to   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. 1040x how to An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than one year, whether or not it actually lasts for more than one year. 1040x how to   You must determine whether your assignment is temporary or indefinite when you start work. 1040x how to If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. 1040x how to Employment that is initially temporary may become indefinite due to changed circumstances. 1040x how to A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. 1040x how to Exception for federal crime investigations or prosecutions. 1040x how to   If you are a federal employee participating in a federal crime investigation or prosecution, you may be able to deduct travel expenses even if you are away from your tax home for more than one year. 1040x how to This exception to the one-year rule applies if the Attorney General certifies that you are traveling for the federal government in a temporary duty status to prosecute, or provide support services for the investigation or prosecution of, a federal crime. 1040x how to Limit on meals and entertainment. 1040x how to   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. 1040x how to However, the limit does not apply to expenses reimbursed under a U. 1040x how to S. 1040x how to Government expense allowance arrangement. 1040x how to Individuals subject to hours of service limits. 1040x how to   You can deduct 80% of your unreimbursed business-related meal expenses if the meals take place during or incident to any period subject to the Department of Transportation's hours of service limits. 1040x how to   Individuals subject to the Department of Transportation's “hours of service” limits include the following. 1040x how to Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. 1040x how to Interstate truck operators and bus drivers who are under Department of Transportation regulations. 1040x how to Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. 1040x how to Certain merchant mariners who are under Coast Guard regulations. 1040x how to Primary purpose of trip must be for business. 1040x how to   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. 1040x how to However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. 1040x how to   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. 1040x how to This applies even if you engage in business activities while there. 1040x how to However, you can deduct any expenses while at your destination that are directly related to your business. 1040x how to Expenses paid for others. 1040x how to   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. 1040x how to Home leave. 1040x how to   The Foreign Service Act requires U. 1040x how to S. 1040x how to citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. 1040x how to This period is called “home leave” and can be used to take care of certain personal matters such as medical and dental checkups, buying a new wardrobe, and visiting relatives. 1040x how to   The amounts paid for your travel, meals, and lodging while on home leave are deductible as travel or business expenses subject to the rules and limits discussed earlier. 1040x how to You must be able to verify these amounts in order to claim them. 1040x how to Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. 1040x how to More information. 1040x how to   See chapter 1 of Publication 463 for more information on travel expenses. 1040x how to Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. 1040x how to Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. 1040x how to They do not include expenses you have when traveling away from home overnight. 1040x how to Those expenses are deductible as travel expenses and are discussed earlier. 1040x how to Commuting. 1040x how to   You cannot deduct your transportation costs of going between your home and your regular business location. 1040x how to These costs are personal commuting expenses. 1040x how to   If you have one or more regular business locations but must work at a temporary location, you can deduct the costs of commuting to that temporary place of work. 1040x how to   If you work at two or more places in the same day, you can deduct your expenses of getting from one place of work to the other. 1040x how to More information. 1040x how to   For more information on transportation expenses, see chapter 4 of Publication 463. 1040x how to Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. 1040x how to Membership dues. 1040x how to   You can deduct membership dues you pay to professional societies that relate to your business or profession. 1040x how to Subscriptions. 1040x how to   You can deduct subscriptions to professional publications that relate to your business or profession. 1040x how to Educational expenses. 1040x how to   Generally, educational expenses are considered to be personal expenses and are not deductible. 1040x how to However, under some circumstances, educational expenses are deductible as business expenses. 1040x how to   You can deduct educational expenses as business expenses if the education: Maintains or improves skills needed in your present position, or Meets the express requirements of your agency to keep your present position, salary, or status. 1040x how to   You cannot deduct educational expenses as business expenses if the education: Is needed to enable you to meet minimum educational requirements for qualification in your present position, Is a part of a program of study that can qualify you for a new position, or Is for travel as a form of education. 1040x how to These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. 1040x how to   See Publication 970, Tax Benefits for Education, for more information on educational expenses. 1040x how to    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. 1040x how to However, you may be eligible for other tax benefits such as the American opportunity and lifetime learning credits; contributions to a Coverdell education savings account or qualified tuition program; deduction for student loan interest; and exclusion from income of certain savings bond interest. 1040x how to These benefits are explained in Publication 970. 1040x how to Foreign service representation expenses. 1040x how to   If you are an employee of the U. 1040x how to S. 1040x how to Foreign Service and your position requires you to establish and maintain favorable relations in foreign countries, you may receive a nontaxable allowance for representation expenses. 1040x how to If your expenses are more than the allowance you receive, you can deduct the excess expenses as an itemized deduction on Schedule A (Form 1040) if you meet one of the following conditions. 1040x how to You have a certificate from the Secretary of State attesting that the expenses were incurred for the benefit of the United States, and would be reimbursable under appropriate legislation if the agency had sufficient funds for these reimbursements. 1040x how to The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. 1040x how to    To deduct any expenses for travel, entertainment, and gifts, including those certified by the Secretary of State, you must meet the rules for recordkeeping and accounting to your employer. 1040x how to These rules are explained in Publication 463. 1040x how to Representation expenses. 1040x how to   These are expenses that further the interest of the United States abroad. 1040x how to They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. 1040x how to They generally do not include costs of passenger vehicles (such as cars or aircraft), printing or engraving, membership fees, or amounts a principal representative must pay personally to cover the usual costs of operating and maintaining an official residence. 1040x how to   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. 1040x how to These regulations are available on the Internet at www. 1040x how to state. 1040x how to gov/m/a/als. 1040x how to Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. 1040x how to ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. 1040x how to Impairment-related work expenses. 1040x how to   If you are an employee with a physical or mental disability, you can deduct attendant-care services at your place of work and other expenses in connection with work that are necessary for you to be able to work. 1040x how to Attendant care includes a reader for a blind person and a helper for a person with a physical disability. 1040x how to These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). 1040x how to They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. 1040x how to Loss on conversion of U. 1040x how to S. 1040x how to dollars into foreign currency. 1040x how to   The conversion of U. 1040x how to S. 1040x how to dollars into foreign currency at an official rate of exchange that is not as favorable as the free market rate does not result in a deductible loss. 1040x how to Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. 1040x how to For example, you must keep records and supporting evidence to prove the following elements about deductions for travel expenses (including meals and lodging while away from home). 1040x how to The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. 1040x how to You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. 1040x how to For each trip away from home, the dates you left and returned and the number of days spent on business. 1040x how to The destination or area of your travel, described by the name of the city, town, or similar designation. 1040x how to The business reason for your travel or the business benefit gained or expected to be gained from your travel. 1040x how to How to record your expenses. 1040x how to   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. 1040x how to They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. 1040x how to You do not need to duplicate information in an account book or diary that is shown on a receipt as long as your records and receipts complement each other in an orderly manner. 1040x how to   Each expense should be recorded separately in your records. 1040x how to However, some items can be totaled in reasonable categories. 1040x how to You can make one daily entry for categories such as taxi fares, telephone calls, meals while away from home, gas and oil, and other incidental costs of travel. 1040x how to You may record tips separately or with the cost of the service. 1040x how to    Documentary evidence generally is required to support all lodging expenses while traveling away from home. 1040x how to It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. 1040x how to Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. 1040x how to It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. 1040x how to    A canceled check by itself does not prove a business cost. 1040x how to You must have other evidence to show that the check was used for a business purpose. 1040x how to Your records must be timely. 1040x how to   Record the elements for the expense in your account book or other record at or near the time of the expense. 1040x how to A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. 1040x how to Confidential information. 1040x how to   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. 1040x how to However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. 1040x how to How To Report Business Expenses As a U. 1040x how to S. 1040x how to Government employee, your business expense reimbursements are generally paid under an accountable plan and are not included in your wages on your Form W-2. 1040x how to If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. 1040x how to However, if you do not account to your employer for a travel advance or if you do not return any excess advance within a reasonable period of time, the advance (or excess) will be included in your wages on your Form W-2. 1040x how to If you are entitled to a reimbursement from your employer but you do not claim it, you cannot deduct the expenses to which that unclaimed reimbursement applies. 1040x how to Form 2106 or Form 2106-EZ. 1040x how to   You must complete Form 2106 or 2106-EZ to deduct your expenses. 1040x how to Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. 1040x how to Generally, you must include all of your expenses and reimbursements on Form 2106 or 2106-EZ and carry your allowable expense to Schedule A (Form 1040). 1040x how to Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. 1040x how to Form 2106-EZ. 1040x how to   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. 1040x how to You can use Form 2106-EZ if you meet both of the following conditions. 1040x how to You are not reimbursed by your employer for any expenses. 1040x how to (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. 1040x how to ) If you claim car expenses, you use the standard mileage rate. 1040x how to Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. 1040x how to Moving Expenses If you changed job locations or started a new job, you may be able to deduct the reasonable expenses of moving yourself, your family, and your household goods and personal effects to your new home. 1040x how to However, you cannot deduct any expenses for which you received a tax-free allowance as a U. 1040x how to S. 1040x how to Government employee. 1040x how to To deduct moving expenses, your move must be closely related to the start of work and you must meet the distance test and the time test. 1040x how to Closely related to the start of work. 1040x how to   The move must be closely related, both in time and in place, to the start of work at the new location. 1040x how to In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. 1040x how to   A move generally is not considered closely related in place to the start of work if the distance from your new home to the new job location is more than the distance from your former home to the new job location. 1040x how to A move that does not meet this requirement may qualify if you can show that you must live at the new home as a condition of employment, or you will spend less time or money commuting from the new home to the new job. 1040x how to Distance test. 1040x how to   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. 1040x how to If you did not have an old job location, your new job location must be at least 50 miles from your former home. 1040x how to Time test. 1040x how to   If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location. 1040x how to Deductible moving expenses. 1040x how to   Moving expenses that can be deducted include the reasonable costs of: Moving household goods and personal effects (including packing, crating, in-transit storage, and insurance) of both you and members of your household, and Transportation and lodging for yourself and members of your household for one trip from your former home to your new home (including costs of getting passports). 1040x how to    The cost of your meals is not a deductible moving expense. 1040x how to   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. 1040x how to For a foreign move, the costs also include expenses of storing the goods and effects for part or all of the period that your new job location abroad continues to be your main job location. 1040x how to Expenses must be reasonable. 1040x how to   You can deduct only those expenses that are reasonable for the circumstances of your move. 1040x how to For example, the costs of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. 1040x how to Members of your household. 1040x how to   A member of your household includes anyone who has both your former home and new home as his or her home. 1040x how to It does not include a tenant or employee unless you can claim that person as a dependent. 1040x how to Retirees. 1040x how to   You can deduct the costs of moving to the United States when you permanently retire if both your former main job location and former home were outside the United States and its possessions. 1040x how to You do not have to meet the time test described earlier. 1040x how to Survivors. 1040x how to   You can deduct moving expenses for a move to the United States if you are the spouse or dependent of a person whose main job location at the time of death was outside the United States and its possessions. 1040x how to The move must begin within 6 months after the decedent's death. 1040x how to It must be from the decedent's former home outside the United States, and that home must also have been your home. 1040x how to You do not have to meet the time test described earlier. 1040x how to How to report moving expenses. 1040x how to   Use Form 3903 to report your moving expenses and figure your allowable deduction. 1040x how to Claim the deduction as an adjustment to income on Form 1040. 1040x how to (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. 1040x how to ) Reimbursements. 1040x how to   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. 1040x how to You also must include in gross income reimbursements paid to you under a nonaccountable plan. 1040x how to However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. 1040x how to Additional information. 1040x how to   For additional information about moving expenses, see Publication 521. 1040x how to Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. 1040x how to Contributions. 1040x how to   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. 1040x how to You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. 1040x how to For more information, see Publication 526, Charitable Contributions. 1040x how to Real estate tax and home mortgage interest. 1040x how to   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. 1040x how to You must reduce the amount of each deduction that would otherwise be allowable by the amount of each expense that is related to the tax-free allowance. 1040x how to Example. 1040x how to Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. 1040x how to During the year, Adam used the allowance, with other funds, to provide a home for himself. 1040x how to His expenses for this home totaled $8,400 and consisted of mortgage principal ($500), insurance ($400), real estate taxes ($1,400), mortgage interest ($4,000), and utility costs ($2,100). 1040x how to Adam did not have any other expenses related to providing a home for himself. 1040x how to Adam must reduce his deductions for home mortgage interest and real estate taxes. 1040x how to He figures a reasonable way to reduce them is to multiply them by a fraction: its numerator is $6,300 (the total housing and utility allowance) and its denominator is $8,400 (the total of all payments to which the housing and utility allowance applies). 1040x how to The result is 3/4. 1040x how to Adam reduces his otherwise allowable home mortgage interest deduction by $3,000 (the $4,000 he paid ×3/4) and his otherwise allowable real estate tax deduction by $1,050 (the $1,400 he paid × 3/4). 1040x how to He can deduct $1,000 of his mortgage interest ($4,000 − $3,000) and $350 of his real estate taxes ($1,400 − $1,050) when he itemizes his deductions. 1040x how to Exception to the reduction. 1040x how to   If you receive a tax-free housing allowance as a member of the military or the clergy, you do not have to reduce your deductions for real estate tax and home mortgage interest expenses you are otherwise entitled to deduct. 1040x how to Required statement. 1040x how to   If you receive a tax-free housing allowance and have real estate tax or home mortgage interest expenses, attach a statement to your tax return. 1040x how to The statement must contain all of the following information. 1040x how to The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. 1040x how to The amount of otherwise deductible expenses attributable to each type of tax-free income. 1040x how to The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. 1040x how to An explanation of how you determined the amounts not directly attributable to each type of tax-free income. 1040x how to   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. 1040x how to Foreign Taxes If you pay or accrue taxes to a foreign government, you generally can choose to either claim them as a credit against your U. 1040x how to S. 1040x how to income tax liability or deduct them as an itemized deduction when figuring your taxable income. 1040x how to Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. 1040x how to Foreign tax credit. 1040x how to   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. 1040x how to If you choose to figure a credit against your U. 1040x how to S. 1040x how to tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. 1040x how to S. 1040x how to income tax return. 1040x how to    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. 1040x how to If all your foreign income is exempt from U. 1040x how to S. 1040x how to tax, you will not be able to claim a foreign tax credit. 1040x how to   If, because of the limit on the credit, you cannot use the full amount of qualified foreign taxes paid or accrued in the tax year, you are allowed to carry the excess back 1 year and then forward 10 years. 1040x how to Exemption from limit. 1040x how to   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. 1040x how to Your only foreign income is passive income, such as interest, dividends, and royalties. 1040x how to The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). 1040x how to The foreign income and taxes are reported to you on a payee statement, such as Form 1099-DIV, Dividends and Distributions, or 1099-INT, Interest Income. 1040x how to If you make the election, you can claim a foreign tax credit without filing Form 1116. 1040x how to However, you cannot carry back or carry over any unused foreign tax to or from this year. 1040x how to See the instructions for the appropriate line in the Tax and Credits section of Form 1040. 1040x how to Foreign tax deduction. 1040x how to   If you choose to deduct all foreign income taxes on your U. 1040x how to S. 1040x how to income tax return, itemize the deduction on Schedule A (Form 1040). 1040x how to You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. 1040x how to Example. 1040x how to Dennis and Christina are married and live and work in Country X. 1040x how to Dennis works for the U. 1040x how to S. 1040x how to Government and Christina is employed by a private company. 1040x how to They pay income tax to Country X on Christina's income only. 1040x how to Dennis and Christina file a joint tax return and exclude all of Christina's income. 1040x how to They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. 1040x how to Deduction for other foreign taxes. 1040x how to   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. 1040x how to You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. 1040x how to   You can deduct real property taxes you pay that are imposed on you by a foreign country. 1040x how to You take this deduction on Schedule A (Form 1040). 1040x how to You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. 1040x how to More information. 1040x how to   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. 1040x how to Local (Foreign) Tax Return As a U. 1040x how to S. 1040x how to Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. 1040x how to Check with local tax authorities to determine whether you are considered a tax resident of your host country, whether you are required to file a host country tax return and whether you owe taxes to the host country. 1040x how to Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. 1040x how to Review the treaty text carefully to determine whether your U. 1040x how to S. 1040x how to Government remuneration is taxable in the host country. 1040x how to You will first have to determine whether you are a resident of your host country under the treaty residence article (after application of the so-called “tie-breaker” rule). 1040x how to If you or your spouse receives income from a private employer or self-employment, review the tax treaty rules relating to income from personal services to determine whether that income is taxable in the host country. 1040x how to If you pay or accrue taxes to both the host country and the United States, you may be able to relieve double taxation with a foreign tax credit. 1040x how to Most income tax treaties contain an article providing relief from double taxation. 1040x how to Many treaties contain special foreign tax credit rules for U. 1040x how to S. 1040x how to citizens who are residents of a treaty country. 1040x how to For more information about the foreign tax credit, see Foreign Taxes, earlier. 1040x how to Other Agreements The United States may be a party to agreements other than income tax treaties that may affect your tax obligations to the host country. 1040x how to For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. 1040x how to Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. 1040x how to Check with the appropriate U. 1040x how to S. 1040x how to Embassy for more information. 1040x how to Double Withholding If your U. 1040x how to S. 1040x how to government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. 1040x how to S. 1040x how to tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. 1040x how to S. 1040x how to income tax return on this income. 1040x how to Complete Worksheet 1-6 in Publication 505, Tax Withholding and Estimated Tax, to determine how to revise Form W-4, Employee’s Withholding Allowance Certificate. 1040x how to How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 1040x how to By selecting the method that is best for you, you will have quick and easy access to tax help. 1040x how to Free help with your tax return. 1040x how to   Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040x how to The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. 1040x how to The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040x how to Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040x how to Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 1040x how to To find the nearest VITA or TCE site, visit IRS. 1040x how to gov or call 1-800-906-9887 or 1-800-829-1040. 1040x how to   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040x how to To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040x how to aarp. 1040x how to org/money/taxaide or call 1-888-227-7669. 1040x how to   For more information on these programs, go to IRS. 1040x how to gov and enter “VITA” in the search box. 1040x how to Internet. 1040x how to You can access the IRS website at IRS. 1040x how to gov 24 hours a day, 7 days a week to: E-file your return. 1040x how to Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1040x how to Check the status of your 2012 refund. 1040x how to Go to IRS. 1040x how to gov and click on Where’s My Refund. 1040x how to Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. 1040x how to If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040x how to Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040x how to Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. 1040x how to Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x how to So in a change from previous filing seasons, you won't get an estimated refund date right away. 1040x how to Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 1040x how to You can obtain a free transcript online at IRS. 1040x how to gov by clicking on Order a Return or Account Transcript under “Tools. 1040x how to ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. 1040x how to You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. 1040x how to Download forms, including talking tax forms, instructions, and publications. 1040x how to Order IRS products. 1040x how to Research your tax questions. 1040x how to Search publications by topic or keyword. 1040x how to Use the Internal Revenue Code, regulations, or other official guidance. 1040x how to View Internal Revenue Bulletins (IRBs) published in the last few years. 1040x how to Figure your withholding allowances using the IRS Withholding Calculator at www. 1040x how to irs. 1040x how to gov/individuals. 1040x how to Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. 1040x how to gov by typing Alternative Minimum Tax Assistant in the search box. 1040x how to Sign up to receive local and national tax news by email. 1040x how to Get information on starting and operating a small business. 1040x how to Phone. 1040x how to Many services are available by phone. 1040x how to   Ordering forms, instructions, and publications. 1040x how to Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). 1040x how to You should receive your order within 10 days. 1040x how to Asking tax questions. 1040x how to Call the IRS with your tax questions at 1-800-829-1040. 1040x how to Solving problems. 1040x how to You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). 1040x how to An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040x how to Call your local Taxpayer Assistance Center for an appointment. 1040x how to To find the number, go to www. 1040x how to irs. 1040x how to gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040x how to TTY/TDD equipment. 1040x how to If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 1040x how to The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. 1040x how to These individuals can also access the IRS through relay services such as the Federal Relay Service at www. 1040x how to gsa. 1040x how to gov/fedrelay. 1040x how to TeleTax topics. 1040x how to Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 1040x how to Checking the status of your 2012 refund. 1040x how to To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). 1040x how to Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. 1040x how to If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040x how to Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040x how to Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x how to Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 1040x how to Outside the U. 1040x how to S. 1040x how to If you are outside the United States, taxpayer assistance is available at the following U. 1040x how to S Embassies or consulate. 1040x how to Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3834 London, England (44) (20) 7894-0476 Paris, France (33) (1) 4312-2555 Please contact the office for times when assistance will be available. 1040x how to If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). 1040x how to If you are in a U. 1040x how to S. 1040x how to territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. 1040x how to S. 1040x how to Virgin Islands) and have a tax question, you can call 1-800-829-1040. 1040x how to Evaluating the quality of our telephone services. 1040x how to To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 1040x how to One method is for a second IRS representative to listen in on or record random telephone calls. 1040x how to Another is to ask some callers to complete a short survey at the end of the call. 1040x how to Walk-in. 1040x how to Some products and services are available on a walk-in basis. 1040x how to   Products. 1040x how to You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040x how to Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040x how to Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 1040x how to Services. 1040x how to You can walk in to your local TAC most business days for personal, face-to-face tax help. 1040x how to An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040x how to If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 1040x how to No appointment is necessary—just walk in. 1040x how to Before visiting, check www. 1040x how to irs. 1040x how to gov/localcontacts for hours of operation and services provided. 1040x how to If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. 1040x how to You can leave a message and a representative will call you back within 2 business days. 1040x how to All other issues will be handled without an appointment. 1040x how to To call your local TAC, go to  www. 1040x how to irs. 1040x how to gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040x how to Outside the U. 1040x how to S. 1040x how to If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. 1040x how to S. 1040x how to Embassies and consulates. 1040x how to Mail. 1040x how to You can send your order for forms, instructions, and publications to the address below. 1040x how to You should receive a response within 10 days after your request is received. 1040x how to  Internal Revenue Service 1201 N. 1040x how to Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. 1040x how to S. 1040x how to If you are outside the United States, you can get tax assistance by writing to the address below. 1040x how to  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. 1040x how to   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040x how to Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 1040x how to TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. 1040x how to Remember, the worst thing you can do is nothing at all. 1040x how to   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. 1040x how to You face (or your business is facing) an immediate threat of adverse action. 1040x how to You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. 1040x how to   If you qualify for help, they will do everything they can to get your problem resolved. 1040x how to You will be assigned to one advocate who will be with you at every turn. 1040x how to TAS has offices in every state, the District of Columbia, and Puerto Rico. 1040x how to Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. 1040x how to And its services are always free. 1040x how to   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 1040x how to The TAS tax toolkit at www. 1040x how to TaxpayerAdvocate. 1040x how to irs. 1040x how to gov can help you understand these rights. 1040x how to   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. 1040x how to irs. 1040x how to gov/advocate. 1040x how to You can also call the toll-free number at 1-877-777-4778. 1040x how to Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. 1040x how to These individuals can also access the IRS through relay services such as the Federal Relay Service at www. 1040x how to gsa. 1040x how to gov/fedrelay. 1040x how to   TAS also handles large-scale or systemic problems that affect many taxpayers. 1040x how to If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. 1040x how to irs. 1040x how to gov/advocate. 1040x how to    Outside the U. 1040x how to S. 1040x how to If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. 1040x how to You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. 1040x how to R. 1040x how to 00968-8000 Low Income Taxpayer Clinics (LITCs). 1040x how to   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 1040x how to Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 1040x how to These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. 1040x how to Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 1040x how to For more information and to find a clinic near you, see the LITC page on www. 1040x how to irs. 1040x how to gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 1040x how to This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. 1040x how to Free tax services. 1040x how to   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 1040x how to Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 1040x how to The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 1040x how to The majority of the information and services listed in this publication are available to you free of charge. 1040x how to If there is a fee associated with a resource or service, it is listed in the publication. 1040x how to   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 1040x how to DVD for tax products. 1040x how to You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 1040x how to Prior-year forms, instructions, and publications. 1040x how to Tax Map: an electronic research tool and finding aid. 1040x how to Tax law frequently asked questions. 1040x how to Tax Topics from the IRS telephone response system. 1040x how to Internal Revenue Code—Title 26 of the U. 1040x how to S. 1040x how to Code. 1040x how to Links to other Internet-based tax research materials. 1040x how to Fill-in, print, and save features for most tax forms. 1040x how to Internal Revenue Bulletins. 1040x how to Toll-free and email technical support. 1040x how to Two releases during the year. 1040x how to  – The first release will ship the beginning of January 2013. 1040x how to  – The final release will ship the beginning of March 2013. 1040x how to Purchase the DVD from National Technical Information Service (NTIS) at www. 1040x how to irs. 1040x how to gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 1040x how to Prev  Up  Next   Home   More Online 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