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2009 State Tax Forms

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2009 State Tax Forms

2009 state tax forms 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. 2009 state tax forms Qualified official extended duty. 2009 state tax forms ForeclosuresLump Sum Portion of Settlement Payment. 2009 state tax forms Interest Payment on Lump Sum Portion of Settlement Payment. 2009 state tax forms Lost Equity Portion of Settlement Payment. 2009 state tax forms 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. 2009 state tax forms Interest Payment on Lost Equity Portion of Settlement Payment. 2009 state tax forms 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. 2009 state tax forms Some are included in gross income while others are excluded from gross income. 2009 state tax forms Included items (Table 1) are subject to tax and must be reported on your tax return. 2009 state tax forms Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. 2009 state tax forms 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. 2009 state tax forms Table 1. 2009 state tax forms Included Items These items are included in gross income, unless the pay is for service in a combat zone. 2009 state tax forms 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). 2009 state tax forms   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. 2009 state tax forms Table 2. 2009 state tax forms Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. 2009 state tax forms There is no exclusion for the personal use of a government-provided vehicle. 2009 state tax forms 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. 2009 state tax forms S. 2009 state tax forms 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. 2009 state tax forms   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. 2009 state tax forms Differential wage payments. 2009 state tax forms   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. 2009 state tax forms These amounts are taxable and cannot be excluded as combat pay. 2009 state tax forms Military base realignment and closure benefit. 2009 state tax forms   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. 2009 state tax forms 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. 2009 state tax forms Any part of the payment that is more than this limit is included in gross income. 2009 state tax forms For more information about the HAP, see http://hap. 2009 state tax forms usace. 2009 state tax forms army. 2009 state tax forms mil/Overview. 2009 state tax forms html. 2009 state tax forms Qualified reservist distribution (QRD). 2009 state tax forms   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. 2009 state tax forms A QRD is included in gross income and is subject to employment taxes. 2009 state tax forms 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. 2009 state tax forms Thrift Savings Plan (TSP) distributions. 2009 state tax forms   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. 2009 state tax forms   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. 2009 state tax forms However, the earnings on the tax-exempt portion of the distribution are taxable. 2009 state tax forms The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. 2009 state tax forms Roth Thrift Savings Plan (TSP) balance. 2009 state tax forms   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. 2009 state tax forms Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. 2009 state tax forms Qualified distributions from a Roth TSP are not included in your income. 2009 state tax forms For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. 2009 state tax forms S. 2009 state tax forms Civil Service Retirement Benefits. 2009 state tax forms State bonus payments. 2009 state tax forms   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. 2009 state tax forms See Combat Zone , later, for a list of designated combat zones. 2009 state tax forms Foreign Source Income If you are a U. 2009 state tax forms S. 2009 state tax forms citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. 2009 state tax forms S. 2009 state tax forms law allows you to exclude) on your tax return. 2009 state tax forms 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. 2009 state tax forms 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). 2009 state tax forms Certain taxpayers can exclude income earned in foreign countries. 2009 state tax forms For 2013, this exclusion amount can be as much as $97,600. 2009 state tax forms However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. 2009 state tax forms S. 2009 state tax forms Government. 2009 state tax forms Employees of the U. 2009 state tax forms S. 2009 state tax forms Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. 2009 state tax forms Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. 2009 state tax forms For more information on the exclusion, see Publication 54. 2009 state tax forms Residents of American Samoa may be able to exclude income from American Samoa. 2009 state tax forms This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. 2009 state tax forms S. 2009 state tax forms Government. 2009 state tax forms If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. 2009 state tax forms S. 2009 state tax forms Possessions. 2009 state tax forms Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. 2009 state tax forms S. 2009 state tax forms 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. 2009 state tax forms S. 2009 state tax forms possession. 2009 state tax forms See Publication 570 for more information. 2009 state tax forms Domicile. 2009 state tax forms   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. 2009 state tax forms It is not always where you presently live. 2009 state tax forms 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. 2009 state tax forms The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2009 state tax forms Marital status. 2009 state tax forms   Community property rules apply to married persons whose domicile during the tax year was in a community property state. 2009 state tax forms The rules may affect your tax liability if you file separate returns or are divorced during the year. 2009 state tax forms Nevada, Washington, and California domestic partners. 2009 state tax forms   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. 2009 state tax forms See Form 8958 and Publication 555, Community Property. 2009 state tax forms Nature of the payment. 2009 state tax forms   Active duty military pay is subject to community property laws. 2009 state tax forms Armed Forces retired or retainer pay may be subject to community property laws. 2009 state tax forms   For more information on community property laws, see Publication 555. 2009 state tax forms 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. 2009 state tax forms Form W-2 also shows other amounts that you may find important in box 12. 2009 state tax forms The amounts shown in box 12 are generally preceded by a code. 2009 state tax forms A list of codes used in box 12 is shown, next. 2009 state tax forms 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. 2009 state tax forms For more information on these codes, see your Form(s) W-2. 2009 state tax forms Adjustments to Income Adjusted gross income is your total income minus certain adjustments. 2009 state tax forms The following adjustments are of particular interest to members of the Armed Forces. 2009 state tax forms 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. 2009 state tax forms S. 2009 state tax forms Individual Income Tax Return, rather than as a miscellaneous itemized deduction. 2009 state tax forms Include all unreimbursed expenses from the time you leave home until the time you return home. 2009 state tax forms The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. 2009 state tax forms For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. 2009 state tax forms Member of a reserve component. 2009 state tax forms   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. 2009 state tax forms How to report. 2009 state tax forms   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. 2009 state tax forms 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. 2009 state tax forms 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. 2009 state tax forms Example. 2009 state tax forms 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. 2009 state tax forms He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. 2009 state tax forms 5 cents per mile), $300 for meals, and $1,000 for lodging. 2009 state tax forms He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. 2009 state tax forms Only 50% of his meal expenses are deductible. 2009 state tax forms He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. 2009 state tax forms He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. 2009 state tax forms He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. 2009 state tax forms 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). 2009 state tax forms 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. 2009 state tax forms 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. 2009 state tax forms The “Retirement plan” box should have a mark in it if you were covered. 2009 state tax forms 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. 2009 state tax forms Individuals serving in the U. 2009 state tax forms S. 2009 state tax forms Armed Forces or in support of the U. 2009 state tax forms S. 2009 state tax forms Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. 2009 state tax forms For more information on this extension of deadline provision, see Extension of Deadlines , later. 2009 state tax forms For more information on IRAs, see Publication 590. 2009 state tax forms Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. 2009 state tax forms 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. 2009 state tax forms Qualified Reservist Distributions A qualified reservist distribution is defined below. 2009 state tax forms It is not subject to the 10% additional tax on early distributions from certain retirement plans. 2009 state tax forms Definition. 2009 state tax forms   A distribution you receive is a qualified reservist distribution if the following requirements are met. 2009 state tax forms You were ordered or called to active duty after September 11, 2001. 2009 state tax forms 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. 2009 state tax forms ) 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. 2009 state tax forms 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. 2009 state tax forms Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. 2009 state tax forms 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. 2009 state tax forms 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. 2009 state tax forms Limit. 2009 state tax forms   Your qualified reservist repayments cannot be more than your qualified reservist distributions. 2009 state tax forms When repayment contributions can be made. 2009 state tax forms   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. 2009 state tax forms No deduction. 2009 state tax forms   You cannot deduct qualified reservist repayments. 2009 state tax forms Figuring your IRA deduction. 2009 state tax forms   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. 2009 state tax forms Reporting the repayment. 2009 state tax forms   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. 2009 state tax forms Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. 2009 state tax forms 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. 2009 state tax forms You can deduct your unreimbursed moving expenses on Form 3903. 2009 state tax forms Permanent change of station. 2009 state tax forms   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. 2009 state tax forms The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. 2009 state tax forms Spouse and dependents. 2009 state tax forms   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. 2009 state tax forms   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. 2009 state tax forms Services or reimbursements provided by the government. 2009 state tax forms   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. 2009 state tax forms Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. 2009 state tax forms   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. 2009 state tax forms 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. 2009 state tax forms   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). 2009 state tax forms   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. 2009 state tax forms   Do not deduct any expenses for moving services that were provided by the government. 2009 state tax forms Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. 2009 state tax forms 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. 2009 state tax forms You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. 2009 state tax forms Moving household goods and personal effects. 2009 state tax forms   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. 2009 state tax forms You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. 2009 state tax forms Storing and insuring household goods and personal effects. 2009 state tax forms   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. 2009 state tax forms Travel. 2009 state tax forms   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. 2009 state tax forms 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. 2009 state tax forms   You can add parking fees and tolls to the amount claimed under either method. 2009 state tax forms You cannot deduct any expenses for meals. 2009 state tax forms You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. 2009 state tax forms Member of your household. 2009 state tax forms   A member of your household is anyone who has both your former home and your new home as his or her main home. 2009 state tax forms It does not include a tenant or employee unless you can claim that person as a dependent. 2009 state tax forms 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. 2009 state tax forms A move from a foreign country to the United States or its possessions is not a foreign move. 2009 state tax forms 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. 2009 state tax forms The new job location must be outside the United States. 2009 state tax forms Reporting Moving Expenses Figure moving expense deductions on Form 3903. 2009 state tax forms Carry the deduction from Form 3903 to Form 1040, line 26. 2009 state tax forms For more information, see Publication 521 and Form 3903. 2009 state tax forms Combat Zone Exclusion If you are a member of the U. 2009 state tax forms S. 2009 state tax forms Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. 2009 state tax forms This pay is generally referred to as “combat pay. 2009 state tax forms ” 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. 2009 state tax forms (See Form W-2 , later. 2009 state tax forms ) 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. 2009 state tax forms 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. 2009 state tax forms If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. 2009 state tax forms (Other officer personnel are discussed under Amount of Exclusion , later. 2009 state tax forms ) Active duty pay earned in any month you served in a combat zone. 2009 state tax forms Imminent danger/hostile fire pay. 2009 state tax forms A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. 2009 state tax forms Pay for accrued leave earned in any month you served in a combat zone. 2009 state tax forms The Department of Defense must determine that the unused leave was earned during that period. 2009 state tax forms Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. 2009 state tax forms The pay must be earned in a month you served in a combat zone. 2009 state tax forms 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. 2009 state tax forms Student loan repayments. 2009 state tax forms 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. 2009 state tax forms If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. 2009 state tax forms For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. 2009 state tax forms Retirement pay and pensions do not qualify for the combat zone exclusion. 2009 state tax forms Partial (month) service. 2009 state tax forms   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. 2009 state tax forms Form W-2. 2009 state tax forms   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. 2009 state tax forms If it does, you will need to get a corrected Form W-2 from your finance office. 2009 state tax forms   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. 2009 state tax forms 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. 2009 state tax forms S. 2009 state tax forms Armed Forces are engaging or have engaged in combat. 2009 state tax forms An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. 2009 state tax forms Afghanistan area. 2009 state tax forms   By Executive Order No. 2009 state tax forms 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. 2009 state tax forms 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. 2009 state tax forms Djibouti. 2009 state tax forms Jordan. 2009 state tax forms Kyrgyzstan. 2009 state tax forms Pakistan. 2009 state tax forms Somalia. 2009 state tax forms Syria. 2009 state tax forms Tajikistan. 2009 state tax forms Uzbekistan. 2009 state tax forms Yemen. 2009 state tax forms The Philippines. 2009 state tax forms  Note. 2009 state tax forms For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. 2009 state tax forms The Kosovo area. 2009 state tax forms   By Executive Order No. 2009 state tax forms 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. 2009 state tax forms Federal Republic of Yugoslavia (Serbia/Montenegro). 2009 state tax forms Albania. 2009 state tax forms Kosovo. 2009 state tax forms The Adriatic Sea. 2009 state tax forms The Ionian Sea—north of the 39th parallel. 2009 state tax forms Note. 2009 state tax forms 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. 2009 state tax forms Arabian peninsula. 2009 state tax forms   By Executive Order No. 2009 state tax forms 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. 2009 state tax forms The Persian Gulf. 2009 state tax forms The Red Sea. 2009 state tax forms The Gulf of Oman. 2009 state tax forms The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. 2009 state tax forms The Gulf of Aden. 2009 state tax forms The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. 2009 state tax forms Jordan which is in direct support of the Arabian Peninsula. 2009 state tax forms 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. 2009 state tax forms Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. 2009 state tax forms 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. 2009 state tax forms 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. 2009 state tax forms Example. 2009 state tax forms 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. 2009 state tax forms The disease is presumed to have been incurred while you were serving in the combat zone. 2009 state tax forms 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. 2009 state tax forms 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. 2009 state tax forms In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. 2009 state tax forms Example. 2009 state tax forms You were hospitalized for a specific disease 3 weeks after you left the combat zone. 2009 state tax forms The incubation period of the disease is from 2 to 4 weeks. 2009 state tax forms The disease is presumed to have been incurred while serving in the combat zone. 2009 state tax forms Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. 2009 state tax forms Presence in a combat zone while on leave from a duty station located outside the combat zone. 2009 state tax forms Passage over or through a combat zone during a trip between two points that are outside a combat zone. 2009 state tax forms Presence in a combat zone solely for your personal convenience. 2009 state tax forms 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. 2009 state tax forms 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. 2009 state tax forms 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. 2009 state tax forms It should not be included in the wages reported on your Form W-2. 2009 state tax forms You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. 2009 state tax forms 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. 2009 state tax forms Your hospitalization does not have to be in the combat zone. 2009 state tax forms If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. 2009 state tax forms 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. 2009 state tax forms Alien Status For tax purposes, an alien is an individual who is not a U. 2009 state tax forms S. 2009 state tax forms citizen. 2009 state tax forms An alien is in one of three categories: resident, nonresident, or dual-status. 2009 state tax forms Placement in the correct category is crucial in determining what income to report and what forms to file. 2009 state tax forms 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. 2009 state tax forms If you are an alien enlistee in the Armed Forces, you are probably a resident alien. 2009 state tax forms If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. 2009 state tax forms 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. 2009 state tax forms Guam and Puerto Rico have special rules. 2009 state tax forms Residents of those areas should contact their taxing authority with their questions. 2009 state tax forms Most members of the Armed Forces are U. 2009 state tax forms S. 2009 state tax forms citizens or resident aliens. 2009 state tax forms 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. 2009 state tax forms 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). 2009 state tax forms 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. 2009 state tax forms S. 2009 state tax forms resident for part of 2013. 2009 state tax forms See First-Year Choice in Publication 519. 2009 state tax forms These tests are explained in Publication 519. 2009 state tax forms Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. 2009 state tax forms S. 2009 state tax forms citizens. 2009 state tax forms Treating nonresident alien spouse as resident alien. 2009 state tax forms   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. 2009 state tax forms One spouse is a U. 2009 state tax forms S. 2009 state tax forms citizen or resident alien at the end of the tax year. 2009 state tax forms That spouse is married to the nonresident alien at the end of the tax year. 2009 state tax forms You both choose to treat the nonresident alien spouse as a resident alien. 2009 state tax forms Making the choice. 2009 state tax forms   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. 2009 state tax forms Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. 2009 state tax forms S. 2009 state tax forms citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. 2009 state tax forms S. 2009 state tax forms 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. 2009 state tax forms 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. 2009 state tax forms    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. 2009 state tax forms S. 2009 state tax forms tax. 2009 state tax forms If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. 2009 state tax forms Ending the choice. 2009 state tax forms   Once you make this choice, it applies to all later years unless one of the following situations occurs. 2009 state tax forms You or your spouse revokes the choice. 2009 state tax forms You or your spouse dies. 2009 state tax forms You and your spouse become legally separated under a decree of divorce or separate maintenance. 2009 state tax forms The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. 2009 state tax forms For specific details on these situations, see Publication 519. 2009 state tax forms   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. 2009 state tax forms Choice not made. 2009 state tax forms   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. 2009 state tax forms You can file as married filing separately, or head of household if you qualify. 2009 state tax forms You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. 2009 state tax forms S. 2009 state tax forms tax purposes and is not another taxpayer's dependent. 2009 state tax forms 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. 2009 state tax forms If a return has to be filed, see the next discussion. 2009 state tax forms The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. 2009 state tax forms 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. 2009 state tax forms If you are required to file a federal tax return, you must file either Form 1040NR, U. 2009 state tax forms S. 2009 state tax forms Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. 2009 state tax forms S. 2009 state tax forms Income Tax Return for Certain Nonresident Aliens With No Dependents. 2009 state tax forms See the form instructions for information on who must file and filing status. 2009 state tax forms If you are a nonresident alien, you generally must pay tax on income from sources in the United States. 2009 state tax forms Your income from conducting a trade or business in the United States is taxed at graduated U. 2009 state tax forms S. 2009 state tax forms tax rates. 2009 state tax forms Other income from U. 2009 state tax forms S. 2009 state tax forms sources is taxed at a flat 30% (or lower treaty) rate. 2009 state tax forms For example, dividends from a U. 2009 state tax forms S. 2009 state tax forms corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. 2009 state tax forms Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. 2009 state tax forms This usually occurs in the year you arrive in or depart from the United States. 2009 state tax forms 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. 2009 state tax forms Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. 2009 state tax forms Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. 2009 state tax forms Usually, your main home is the one you live in most of the time. 2009 state tax forms It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. 2009 state tax forms 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. 2009 state tax forms The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. 2009 state tax forms 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). 2009 state tax forms Exception to ownership and use tests. 2009 state tax forms   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. 2009 state tax forms 5-year test period suspended. 2009 state tax forms   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. 2009 state tax forms 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. 2009 state tax forms Example. 2009 state tax forms David bought and moved into a home in 2005. 2009 state tax forms He lived in it as his main home for 2½ years. 2009 state tax forms For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. 2009 state tax forms He then sold the home at a gain in 2013. 2009 state tax forms 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. 2009 state tax forms This means he can disregard those 6 years. 2009 state tax forms Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. 2009 state tax forms He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. 2009 state tax forms Period of suspension. 2009 state tax forms   The period of suspension cannot last more than 10 years. 2009 state tax forms You cannot suspend the 5-year period for more than one property at a time. 2009 state tax forms You can revoke your choice to suspend the 5-year period at any time. 2009 state tax forms Qualified official extended duty. 2009 state tax forms   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. 2009 state tax forms   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. 2009 state tax forms Property used for rental or business. 2009 state tax forms   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. 2009 state tax forms However, you must meet the ownership and use tests discussed in Publication 523. 2009 state tax forms Nonqualified use. 2009 state tax forms   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. 2009 state tax forms   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. 2009 state tax forms 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. 2009 state tax forms Loss. 2009 state tax forms   You cannot deduct a loss from the sale of your main home. 2009 state tax forms More information. 2009 state tax forms   For more information, see Publication 523. 2009 state tax forms Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. 2009 state tax forms Payments made for violations of the Service Members Civil Relief Act (SCRA). 2009 state tax forms   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. 2009 state tax forms Generally, you must include settlement payments in income. 2009 state tax forms However, the tax treatment of settlement payments will depend on the facts and circumstances. 2009 state tax forms Lump Sum Portion of Settlement Payment. 2009 state tax forms    Generally, you must include the lump sum payment in gross income. 2009 state tax forms In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. 2009 state tax forms 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. 2009 state tax forms Interest Payment on Lump Sum Portion of Settlement Payment. 2009 state tax forms    You must include any interest on the lump sum portion of your settlement payment in your income. 2009 state tax forms Lost Equity Portion of Settlement Payment. 2009 state tax forms    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. 2009 state tax forms 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. 2009 state tax forms In many cases, this gain may be excluded from income. 2009 state tax forms 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. 2009 state tax forms 523, Selling Your Home. 2009 state tax forms 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. 2009 state tax forms    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. 2009 state tax forms 544, Sales and Other Dispositions of Assets. 2009 state tax forms Interest Payment on Lost Equity Portion of Settlement Payment. 2009 state tax forms    You must include any interest on the lost equity portion of your settlement payment in your income. 2009 state tax forms Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. 2009 state tax forms For information on the standard deduction, see Publication 501. 2009 state tax forms Itemized deductions are figured on Schedule A (Form 1040). 2009 state tax forms This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. 2009 state tax forms For information on other itemized deductions, see the publications listed below. 2009 state tax forms Publication 502, Medical and Dental Expenses. 2009 state tax forms Publication 526, Charitable Contributions. 2009 state tax forms Publication 547, Casualties, Disasters, and Thefts. 2009 state tax forms Publication 550, Investment Income and Expenses. 2009 state tax forms You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. 2009 state tax forms For information on deductions that are not subject to the 2% limit, see Publication 529. 2009 state tax forms Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. 2009 state tax forms Certain employee business expenses are deductible as adjustments to income. 2009 state tax forms For information on many employee business expenses, see Publication 463. 2009 state tax forms Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. 2009 state tax forms 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). 2009 state tax forms You can deduct these expenses directly on Schedule A (Form 1040). 2009 state tax forms Reimbursement. 2009 state tax forms   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. 2009 state tax forms Your reimbursed expenses are not deductible. 2009 state tax forms   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. 2009 state tax forms You must file Form 2106 to report these expenses. 2009 state tax forms   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. 2009 state tax forms You are an employee deducting expenses related to your job. 2009 state tax forms You were not reimbursed by your employer for your expenses. 2009 state tax forms (Amounts included in box 1 of Form W-2 are not considered reimbursements. 2009 state tax forms ) If you claim car expenses, you use the standard mileage rate. 2009 state tax forms    For 2013, the standard mileage rate is 56. 2009 state tax forms 5 cents a mile for all business miles driven. 2009 state tax forms This rate is adjusted periodically. 2009 state tax forms Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. 2009 state tax forms If you are a member of the U. 2009 state tax forms S. 2009 state tax forms Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. 2009 state tax forms You cannot deduct your expenses for meals and lodging while at your permanent duty station. 2009 state tax forms 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. 2009 state tax forms 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. 2009 state tax forms To be deductible, your travel expenses must be work related. 2009 state tax forms You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. 2009 state tax forms Away from home. 2009 state tax forms   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. 2009 state tax forms 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. 2009 state tax forms   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. 2009 state tax forms    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. 2009 state tax forms This rule may not apply if you are participating in a federal crime investigation or prosecution. 2009 state tax forms For more information, see Publication 463 and the Form 2106 instructions. 2009 state tax forms 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. 2009 state tax forms These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. 2009 state tax forms Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. 2009 state tax forms 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. 2009 state tax forms 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. 2009 state tax forms However, the expenses of getting to and from your regular place of work (commuting) are not deductible. 2009 state tax forms Temporary work location. 2009 state tax forms   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. 2009 state tax forms   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. 2009 state tax forms   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. 2009 state tax forms 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. 2009 state tax forms    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. 2009 state tax forms However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. 2009 state tax forms These are nondeductible commuting costs. 2009 state tax forms Armed Forces reservists. 2009 state tax forms   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. 2009 state tax forms You can deduct the expense of getting from one workplace to the other. 2009 state tax forms 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. 2009 state tax forms In this case, your transportation generally is a nondeductible commuting expense. 2009 state tax forms 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. 2009 state tax forms   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. 2009 state tax forms If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. 2009 state tax forms See Armed Forces Reservists under Adjustments to Income, earlier. 2009 state tax forms Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. 2009 state tax forms Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. 2009 state tax forms 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. 2009 state tax forms Unreimbursed expenses for the cost and upkeep of the following articles are deductible. 2009 state tax forms Military battle dress uniforms and utility uniforms that you cannot wear when off duty. 2009 state tax forms Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. 2009 state tax forms Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. 2009 state tax forms Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. 2009 state tax forms However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. 2009 state tax forms Example. 2009 state tax forms Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. 2009 state tax forms Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. 2009 state tax forms This is education that meets at least one of the following two tests. 2009 state tax forms The education is required by your employer or the law to keep your present salary, status, or job. 2009 state tax forms The required education must serve a bona fide business purpose of your employer. 2009 state tax forms The education maintains or improves skills needed in your present work. 2009 state tax forms 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. 2009 state tax forms You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. 2009 state tax forms Example 1. 2009 state tax forms Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. 2009 state tax forms She took an advanced finance course. 2009 state tax forms She already meets the minimum qualifications for her job. 2009 state tax forms By taking the course, she is improving skills in her current position. 2009 state tax forms The course does not qualify her for a new trade or business. 2009 state tax forms She can deduct educational expenses that are more than the educational allowance she received. 2009 state tax forms Example 2. 2009 state tax forms Major Williams worked in the military base legal office as a legal intern. 2009 state tax forms He was placed in excess leave status by his employer to attend law school. 2009 state tax forms He paid all his educational expenses and was not reimbursed. 2009 state tax forms After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. 2009 state tax forms 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. 2009 state tax forms Travel to obtain education. 2009 state tax forms   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. 2009 state tax forms   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. 2009 state tax forms Transportation for education. 2009 state tax forms   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. 2009 state tax forms However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. 2009 state tax forms Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. 2009 state tax forms   If you need more information on educational expenses, see Publication 970. 2009 state tax forms 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. 2009 state tax forms Repayment of $3,000 or less. 2009 state tax forms   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. 2009 state tax forms If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. 2009 state tax forms Repayment over $3,000. 2009 state tax forms   If the amount you repaid was more than $3,000, see Repayments in Publication 525. 2009 state tax forms Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. 2009 state tax forms This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. 2009 state tax forms For information on other credits, see your tax form instructions. 2009 state tax forms First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. 2009 state tax forms 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. 2009 state tax forms 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. 2009 state tax forms 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. 2009 state tax forms If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. 2009 state tax forms For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. 2009 state tax forms 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. 2009 state tax forms 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. 2009 state tax forms The child tax credit is not the same as the credit for child and dependent care expenses. 2009 state tax forms See Publication 503 for information on the credit for child and dependent care expenses. 2009 state tax forms 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. 2009 state tax forms S. 2009 state tax forms citizen, a U. 2009 state tax forms S. 2009 state tax forms national, or a U. 2009 state tax forms S. 2009 state tax forms resident alien. 2009 state tax forms If the child was adopted, see Adopted child . 2009 state tax forms For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). 2009 state tax forms Exceptions to time lived with you. 2009 state tax forms   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. 2009 state tax forms 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. 2009 state tax forms   There are also exceptions for kidnapped children and children of divorced or separated parents. 2009 state tax forms For details, see Publication 501. 2009 state tax forms Qualifying child of more than one person. 2009 state tax forms   A special rule applies if your qualifying child is the qualifying child of more than one person. 2009 state tax forms For details, see Publication 501. 2009 state tax forms Adopted child. 2009 state tax forms   An adopted child is always treated as your own child. 2009 state tax forms An adopted child includes a child lawfully placed with you for legal adoption. 2009 state tax forms   If you are a U. 2009 state tax forms S. 2009 state tax forms citizen or U. 2009 state tax forms S. 2009 state tax forms 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. 2009 state tax forms Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. 2009 state tax forms Limits on the credit. 2009 state tax forms   You must reduce your child tax credit if either (1) or (2), below, applies. 2009 state tax forms The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. 2009 state tax forms If the amount is zero, you cannot take this credit because there is no tax to reduce. 2009 state tax forms However, you may be able to take the additional child tax credit. 2009 state tax forms See Additional Child Tax Credit , later. 2009 state tax forms Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. 2009 state tax forms Married filing jointly — $110,000. 2009 state tax forms Single, head of household,  or qualifying widow(er) — $75,000. 2009 state tax forms Married filing separately — $55,000. 2009 state tax forms Modified AGI. 2009 state tax forms   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. 2009 state tax forms Any amount excluded from income because of the exclusion of income from Puerto Rico. 2009 state tax forms Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. 2009 state tax forms Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. 2009 state tax forms Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. 2009 state tax forms   If you do not have any of the above, your modified AGI is the same as your AGI. 2009 state tax forms Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. 2009 state tax forms For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. 2009 state tax forms Also attach Schedule 8812, Child Tax Credit, if required. 2009 state tax forms Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. 2009 state tax forms The additional child tax credit may give you a refund even if you do not owe any tax. 2009 state tax forms For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. 2009 state tax forms Earned Income Credit The earned income credit (EIC) is a cr
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Governmental Plans Updates

Governmental Plans Update - April 24, 2013

Determination letters for governmental plans - issues not addressed
Favorable letters don’t address employer pick-up contributions or qualified governmental excess benefit arrangements

Governmental Plans Update - November 29, 2012

Governmental Plans Update - April 18, 2012

Guidance on Normal Retirement Age Rules for Governmental Plans
Notice 2012-29 announces guidance under consideration that would affect NRA rules and extend the effective date of the 2007 regulations.

Governmental Plans Update - April 16, 2012

Register Now for the May 3 Governmental Plan Town Hall Meeting
Reserve your space now for the May 3, 2012, governmental plan town hall meeting in Cleveland, Ohio. Take advantage of this opportunity to provide your feedback on draft proposed standards for defining the term "governmental plan" under IRC section 414(d).

Governmental Plans Update - February 24, 2012

Meetings on Possible Governmental Plan Guidance
Two town hall meetings and one phone forum to discuss proposed drafts of the general guidance on possible standards for determining if a retirement plan is a governmental plan under IRC section 414(d).

Governmental Plans Update - February 6, 2012

Governmental and Indian Tribal Government Plans – Public Hearings
July 9 and 10 hearings will address two Advance Notices of Proposed Rulemaking

Governmental Plans Update - November 7, 2011

Request for Comments - Governmental Plans
IRS and Treasury solicit comments on possible standards for determining if a plan is a governmental plan under IRC section 414(d).

 


Sign up to receive free e-mail updates about recent developments for governmental plans, defined in Internal Revenue Code section 414(d) as an IRC section 401(a) retirement plan established and maintained for its employees by the:

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  • a state or political subdivision, or their agency or instrumentality; or
  • an Indian tribal government, its subdivision, or an agency or instrumentality of either, the participants of which plan(s) are employees of that entity substantially performing services essential to governmental functions, rather than commercial activities.

The Governmental Plans Updates, prepared jointly by the offices of Employee Plans, Federal, State, and Local Governments, and Indian Tribal Governments, are brief summaries with links to other materials available on IRS.gov about:
 

  • EP, FSLG and ITG’s ongoing efforts to address the concerns of the governmental plans community and the unique issues that raise special challenges for governmental plans;
  • and recent guidance for governmental plans

 

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Page Last Reviewed or Updated: 14-Mar-2014

The 2009 State Tax Forms

2009 state tax forms 10. 2009 state tax forms   Education Savings Bond Program Table of Contents Introduction Who Can Cash In Bonds Tax FreeAdjusted qualified education expenses. 2009 state tax forms Eligible educational institution. 2009 state tax forms Dependent for whom you claim an exemption. 2009 state tax forms MAGI when using Form 1040A. 2009 state tax forms MAGI when using Form 1040. 2009 state tax forms Figuring the Tax-Free AmountEffect of the Amount of Your Income on the Amount of Your Exclusion Claiming the Exclusion Introduction Generally, you must pay tax on the interest earned on U. 2009 state tax forms S. 2009 state tax forms savings bonds. 2009 state tax forms If you do not include the interest in income in the years it is earned, you must include it in your income in the year in which you cash in the bonds. 2009 state tax forms However, when you cash in certain savings bonds under an education savings bond program, you may be able to exclude the interest from income. 2009 state tax forms Who Can Cash In Bonds Tax Free You may be able to cash in qualified U. 2009 state tax forms S. 2009 state tax forms savings bonds without having to include in your income some or all of the interest earned on the bonds if you meet the following conditions. 2009 state tax forms You pay qualified education expenses for yourself, your spouse, or a dependent for whom you claim an exemption on your return. 2009 state tax forms Your modified adjusted gross income (MAGI) is less than the amount specified for your filing status. 2009 state tax forms Your filing status is not married filing separately. 2009 state tax forms Qualified U. 2009 state tax forms S. 2009 state tax forms savings bonds. 2009 state tax forms   A qualified U. 2009 state tax forms S. 2009 state tax forms savings bond is a series EE bond issued after 1989 or a series I bond. 2009 state tax forms The bond must be issued either in your name (as the sole owner) or in the name of both you and your spouse (as co-owners). 2009 state tax forms   The owner must be at least 24 years old before the bond's issue date. 2009 state tax forms The issue date is printed on the front of the savings bond. 2009 state tax forms    The issue date is not necessarily the date of purchase—it will be the first day of the month in which the bond is purchased (or posted, if bought electronically). 2009 state tax forms Qualified education expenses. 2009 state tax forms   These include the following items you pay for either yourself, your spouse, or a dependent for whom you claim an exemption. 2009 state tax forms Tuition and fees required to enroll at or attend an eligible educational institution. 2009 state tax forms Qualified education expenses do not include expenses for room and board or for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. 2009 state tax forms Contributions to a qualified tuition program (QTP) (see How Much Can You Contribute in chapter 8, Qualified Tuition Program). 2009 state tax forms Contributions to a Coverdell education savings account (ESA) (see Contributions in chapter 7, Coverdell Education Savings Account). 2009 state tax forms Adjusted qualified education expenses. 2009 state tax forms   You must reduce your qualified education expenses by all of the following tax-free benefits. 2009 state tax forms Tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). 2009 state tax forms Expenses used to figure the tax-free portion of distributions from a Coverdell ESA (see Qualified Education Expenses in chapter 7, Coverdell Education Savings Account). 2009 state tax forms Expenses used to figure the tax-free portion of distributions from a QTP (see Qualified education expenses in chapter 8, Qualified Tuition Program). 2009 state tax forms Any tax-free payments (other than gifts or inheritances) received as educational assistance, such as: Veterans' educational assistance benefits (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Qualified tuition reductions (see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), or Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ). 2009 state tax forms Any expenses used in figuring the American opportunity and lifetime learning credits. 2009 state tax forms See What Expenses Qualify in chapter 2, American Opportunity Credit, and What Expenses Qualify in chapter 3, Lifetime Learning Credit, for more information. 2009 state tax forms Eligible educational institution. 2009 state tax forms   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. 2009 state tax forms S. 2009 state tax forms Department of Education. 2009 state tax forms It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2009 state tax forms The educational institution should be able to tell you if it is an eligible educational institution. 2009 state tax forms   Certain educational institutions located outside the United States also participate in the U. 2009 state tax forms S. 2009 state tax forms Department of Education's Federal Student Aid (FSA) programs. 2009 state tax forms Dependent for whom you claim an exemption. 2009 state tax forms   You claim an exemption for a person if you list his or her name and other required information on Form 1040 (or Form 1040A), line 6c. 2009 state tax forms Modified adjusted gross income (MAGI). 2009 state tax forms   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return without taking into account this interest exclusion. 2009 state tax forms However, as discussed below, there may be other modifications. 2009 state tax forms MAGI when using Form 1040A. 2009 state tax forms   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). 2009 state tax forms MAGI when using Form 1040. 2009 state tax forms   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. 2009 state tax forms    Use the worksheet in the instructions for line 9 of Form 8815 to figure your MAGI. 2009 state tax forms If you claim any of the exclusion or deduction items (1)–(6) listed above, add the amount of the exclusion or deduction to the amount on line 5 of the worksheet. 2009 state tax forms Do not add in the deduction for (7) student loan interest, and (8) tuition and fees, or (9) domestic production activities because line 4 of the worksheet already includes these amounts. 2009 state tax forms Enter the total on Form 8815, line 9, as your modified adjusted gross income (MAGI). 2009 state tax forms    Because the deduction for interest expenses attributable to royalties and other investments is limited to your net investment income, you cannot figure the deduction until you have figured this interest exclusion. 2009 state tax forms Therefore, if you had interest expenses attributable to royalties and deductible on Schedule E (Form 1040), Supplemental Income and Loss, you must make a special computation of your deductible interest without regard to this exclusion to figure the net royalty income included in your MAGI. 2009 state tax forms See Royalties included in MAGI under Education Savings Bond Program in Publication 550, chapter 1. 2009 state tax forms Figuring the Tax-Free Amount If the total you receive when you cash in the bonds is not more than the adjusted qualified education expenses for the year, all of the interest on the bonds may be tax free. 2009 state tax forms However, if the total you receive when you cash in the bonds is more than the adjusted expenses, only part of the interest may be tax free. 2009 state tax forms To determine the tax-free amount, multiply the interest part of the proceeds by a fraction. 2009 state tax forms The numerator (top part) of the fraction is the adjusted qualified education expenses (AQEE) you paid during the year. 2009 state tax forms The denominator (bottom part) of the fraction is the total proceeds you received during the year. 2009 state tax forms Example. 2009 state tax forms In February 2013, Mark and Joan Washington, a married couple, cashed a qualified series EE U. 2009 state tax forms S. 2009 state tax forms savings bond. 2009 state tax forms They received proceeds of $9,000, representing principal of $6,000 and interest of $3,000. 2009 state tax forms In 2013, they paid $7,650 of their daughter's college tuition. 2009 state tax forms They are not claiming an American opportunity or lifetime learning credit for those expenses, and their daughter does not have any tax-free educational assistance. 2009 state tax forms Their MAGI for 2013 was $80,000. 2009 state tax forms   $3,000 interest × $7,650 AQEE  $9,000 proceeds = $2,550 tax-free interest   They can exclude $2,550 of interest in 2013. 2009 state tax forms They must pay tax on the remaining $450 ($3,000 − $2,550) interest. 2009 state tax forms Effect of the Amount of Your Income on the Amount of Your Exclusion The amount of your interest exclusion is gradually reduced (phased out) based on your MAGI and filing status. 2009 state tax forms Claiming the Exclusion Use Form 8815 to figure your education savings bond interest exclusion. 2009 state tax forms Enter your exclusion on line 3 of Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. 2009 state tax forms Attach Form 8815 to your tax return. 2009 state tax forms Prev  Up  Next   Home   More Online Publications