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2010 State Tax Forms

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2010 State Tax Forms

2010 state tax forms 5. 2010 state tax forms   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. 2010 state tax forms You may be able to reduce your federal income tax by claiming one or more of these credits. 2010 state tax forms Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. 2010 state tax forms For more information, see Publication 524, Credit for the Elderly or the Disabled. 2010 state tax forms You can take the credit only if you file Form 1040 or Form 1040A. 2010 state tax forms You cannot take the credit if you file Form 1040EZ or Form 1040NR. 2010 state tax forms Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. 2010 state tax forms You are a qualified individual. 2010 state tax forms Your income is not more than certain limits. 2010 state tax forms  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. 2010 state tax forms   Qualified Individual You are a qualified individual for this credit if you are a U. 2010 state tax forms S. 2010 state tax forms citizen or resident alien, and either of the following applies. 2010 state tax forms You were age 65 or older at the end of 2013. 2010 state tax forms You were under age 65 at the end of 2013 and all three of the following statements are true. 2010 state tax forms You retired on permanent and total disability (explained later). 2010 state tax forms You received taxable disability income for 2013. 2010 state tax forms On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). 2010 state tax forms Age 65. 2010 state tax forms You are considered to be age 65 on the day before your 65th birthday. 2010 state tax forms Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. 2010 state tax forms Figure 5-A. 2010 state tax forms Are You a Qualified Individual? This image is too large to be displayed in the current screen. 2010 state tax forms Please click the link to view the image. 2010 state tax forms Figure 5-A, Are you a qualified individual? U. 2010 state tax forms S. 2010 state tax forms citizen or resident alien. 2010 state tax forms   You must be a U. 2010 state tax forms S. 2010 state tax forms citizen or resident alien (or be treated as a resident alien) to take the credit. 2010 state tax forms Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. 2010 state tax forms Exceptions. 2010 state tax forms   You may be able to take the credit if you are a nonresident alien who is married to a U. 2010 state tax forms S. 2010 state tax forms citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. 2010 state tax forms S. 2010 state tax forms resident alien. 2010 state tax forms If you make that choice, both you and your spouse are taxed on your worldwide income. 2010 state tax forms   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. 2010 state tax forms S. 2010 state tax forms citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. 2010 state tax forms S. 2010 state tax forms resident alien for the entire year. 2010 state tax forms In that case, you may be allowed to take the credit. 2010 state tax forms   For information on these choices, see chapter 1 of Publication 519, U. 2010 state tax forms S. 2010 state tax forms Tax Guide for Aliens. 2010 state tax forms Married persons. 2010 state tax forms   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. 2010 state tax forms However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. 2010 state tax forms Head of household. 2010 state tax forms   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. 2010 state tax forms See Publication 524 and Publication 501. 2010 state tax forms Under age 65. 2010 state tax forms   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). 2010 state tax forms You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. 2010 state tax forms You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. 2010 state tax forms   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. 2010 state tax forms If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. 2010 state tax forms Permanent and total disability. 2010 state tax forms   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. 2010 state tax forms A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. 2010 state tax forms See Physician's statement , later. 2010 state tax forms Substantial gainful activity. 2010 state tax forms   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. 2010 state tax forms   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. 2010 state tax forms   Substantial gainful activity is not work you do to take care of yourself or your home. 2010 state tax forms It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. 2010 state tax forms However, doing this kind of work may show that you are able to engage in substantial gainful activity. 2010 state tax forms    Figure 5-B. 2010 state tax forms Income Limits IF your filing status is. 2010 state tax forms . 2010 state tax forms . 2010 state tax forms THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. 2010 state tax forms . 2010 state tax forms . 2010 state tax forms OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. 2010 state tax forms . 2010 state tax forms . 2010 state tax forms single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. 2010 state tax forms Physician's statement. 2010 state tax forms   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. 2010 state tax forms   You do not have to file this statement with your tax return, but you must keep it for your records. 2010 state tax forms The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. 2010 state tax forms Veterans. 2010 state tax forms   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. 2010 state tax forms VA Form 21-0172 must be signed by a person authorized by the VA to do so. 2010 state tax forms You can get this form from your local VA regional office. 2010 state tax forms Physician's statement obtained in earlier year. 2010 state tax forms   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. 2010 state tax forms For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. 2010 state tax forms If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. 2010 state tax forms   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. 2010 state tax forms Disability income. 2010 state tax forms   If you are under age 65, you must also have taxable disability income to qualify for the credit. 2010 state tax forms   Disability income must meet the following two requirements. 2010 state tax forms It must be paid under your employer's accident or health plan or pension plan. 2010 state tax forms It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. 2010 state tax forms Payments that are not disability income. 2010 state tax forms   Any payment you receive from a plan that does not provide for disability retirement is not disability income. 2010 state tax forms Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. 2010 state tax forms   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. 2010 state tax forms Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. 2010 state tax forms Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. 2010 state tax forms Figuring the credit yourself. 2010 state tax forms   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). 2010 state tax forms Next, fill out Schedule R (Form 1040A or 1040), Part III. 2010 state tax forms Credit figured for you. 2010 state tax forms   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). 2010 state tax forms If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. 2010 state tax forms Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. 2010 state tax forms The credit can be up to 35% of your expenses. 2010 state tax forms To qualify, you must pay these expenses so you can work or look for work. 2010 state tax forms If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. 2010 state tax forms If the correct information is not shown, the credit may be reduced or disallowed. 2010 state tax forms You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. 2010 state tax forms For more information, see Publication 503, Child and Dependent Care Expenses. 2010 state tax forms Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. 2010 state tax forms The EIC is available to persons with or without a qualifying child. 2010 state tax forms Credit has no effect on certain welfare benefits. 2010 state tax forms   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. 2010 state tax forms These programs include the following. 2010 state tax forms Medicaid and supplemental security income (SSI). 2010 state tax forms Supplemental Nutrition Assistance Program (food stamps). 2010 state tax forms Low-income housing. 2010 state tax forms Temporary Assistance for Needy Families (TANF). 2010 state tax forms  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. 2010 state tax forms Check with your local benefit coordinator to find out if your refund will affect your benefits. 2010 state tax forms Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. 2010 state tax forms The specific rules you must meet depend on whether you have a qualifying child. 2010 state tax forms If you have a qualifying child, the rules in Parts A, B, and D apply to you. 2010 state tax forms If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. 2010 state tax forms  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. 2010 state tax forms You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). 2010 state tax forms The sections that follow provide additional information for some of the rules. 2010 state tax forms Adjusted gross income (AGI). 2010 state tax forms   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. 2010 state tax forms Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). 2010 state tax forms Table 5-1. 2010 state tax forms Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. 2010 state tax forms Second, you must meet all the rules in one of these columns, whichever applies. 2010 state tax forms Third, you must meet the rule in this column. 2010 state tax forms Part A. 2010 state tax forms  Rules for Everyone Part B. 2010 state tax forms  Rules If You Have a Qualifying Child Part C. 2010 state tax forms  Rules If You Do Not Have a Qualifying Child Part D. 2010 state tax forms  Figuring and Claiming the EIC 1. 2010 state tax forms Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. 2010 state tax forms 2. 2010 state tax forms You must have a valid social security number. 2010 state tax forms  3. 2010 state tax forms Your filing status cannot be “Married filing separately. 2010 state tax forms ” 4. 2010 state tax forms You must be a U. 2010 state tax forms S. 2010 state tax forms citizen or resident alien all year. 2010 state tax forms  5. 2010 state tax forms You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). 2010 state tax forms  6. 2010 state tax forms Your investment income must be $3,300 or less. 2010 state tax forms  7. 2010 state tax forms You must have earned income. 2010 state tax forms 8. 2010 state tax forms Your child must meet the relationship, age, residency, and joint return tests. 2010 state tax forms  9. 2010 state tax forms Your qualifying child cannot be used by more than one person to claim the EIC. 2010 state tax forms  10. 2010 state tax forms You generally cannot be a qualifying child of another person. 2010 state tax forms 11. 2010 state tax forms You must be at least age 25 but under age 65. 2010 state tax forms  12. 2010 state tax forms You cannot be the dependent of another person. 2010 state tax forms  13. 2010 state tax forms You generally cannot be a qualifying child of another person. 2010 state tax forms  14. 2010 state tax forms You must have lived in the United States more than half of the year. 2010 state tax forms 15. 2010 state tax forms Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. 2010 state tax forms Social security number. 2010 state tax forms   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). 2010 state tax forms Any qualifying child listed on Schedule EIC also must have a valid SSN. 2010 state tax forms (See Qualifying child , later, if you have a qualifying child. 2010 state tax forms )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. 2010 state tax forms An example of a federally funded benefit is Medicaid. 2010 state tax forms Investment income. 2010 state tax forms   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. 2010 state tax forms If your investment income is more than $3,300, you cannot claim the credit. 2010 state tax forms For most people, investment income is the total of the following amounts. 2010 state tax forms Taxable interest (line 8a of Form 1040 or 1040A). 2010 state tax forms Tax-exempt interest (line 8b of Form 1040 or 1040A). 2010 state tax forms Dividend income (line 9a of Form 1040 or 1040A). 2010 state tax forms Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). 2010 state tax forms  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. 2010 state tax forms   For more information about investment income, see Publication 596, Earned Income Credit. 2010 state tax forms Earned income. 2010 state tax forms   Under Rule 7, you must have earned income to claim the EIC. 2010 state tax forms Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. 2010 state tax forms Earned income includes all of the following types of income. 2010 state tax forms Wages, salaries, tips, and other taxable employee pay. 2010 state tax forms Employee pay is earned income only if it is taxable. 2010 state tax forms Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. 2010 state tax forms But there is an exception for nontaxable combat pay, which you can choose to include in earned income. 2010 state tax forms Net earnings from self-employment. 2010 state tax forms Gross income received as a statutory employee. 2010 state tax forms Gross income defined. 2010 state tax forms   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). 2010 state tax forms Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). 2010 state tax forms If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. 2010 state tax forms Self-employed persons. 2010 state tax forms   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. 2010 state tax forms If you do not, you may not get all the credit to which you are entitled. 2010 state tax forms Disability benefits. 2010 state tax forms   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. 2010 state tax forms Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. 2010 state tax forms Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. 2010 state tax forms   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. 2010 state tax forms It does not matter whether you have reached minimum retirement age. 2010 state tax forms If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. 2010 state tax forms Income that is not earned income. 2010 state tax forms   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. 2010 state tax forms Do not include any of these items in your earned income. 2010 state tax forms Workfare payments. 2010 state tax forms   Nontaxable workfare payments are not earned income for the EIC. 2010 state tax forms These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. 2010 state tax forms Qualifying child. 2010 state tax forms   Under Rule 8, your child is a qualifying child if your child meets four tests. 2010 state tax forms The four tests are: Relationship, Age, Residency, and Joint return. 2010 state tax forms   The four tests are illustrated in Figure 5-C. 2010 state tax forms See Publication 596 for more information about each test. 2010 state tax forms Figure 5-C. 2010 state tax forms Tests for Qualifying Child A qualifying child for the EIC is a child who is your. 2010 state tax forms . 2010 state tax forms . 2010 state tax forms Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . 2010 state tax forms . 2010 state tax forms . 2010 state tax forms Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. 2010 state tax forms . 2010 state tax forms . 2010 state tax forms Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. 2010 state tax forms . 2010 state tax forms . 2010 state tax forms Lived with you in the United States for more than half of 2013. 2010 state tax forms  If the child did not live with you for the required time, see Publication 596 for more information. 2010 state tax forms Figuring the EIC To figure the amount of your credit, you have two choices. 2010 state tax forms Have the IRS figure the EIC for you. 2010 state tax forms If you want to do this, see IRS Will Figure the EIC for You in Publication 596. 2010 state tax forms Figure the EIC yourself. 2010 state tax forms If you want to do this, see How To Figure the EIC Yourself 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The 2010 State Tax Forms

2010 state tax forms Index A Absence, temporary, Temporary absence from work. 2010 state tax forms , Temporary absence from work. 2010 state tax forms Accountable plans, Accountable Plans Address, change of, Reminders Adequate accounting, Adequate accounting. 2010 state tax forms Armed Forces, Retirees, survivors, and Armed Forces members. 2010 state tax forms , Members of the Armed Forces Distance test, special rule, Armed Forces. 2010 state tax forms Form 3903, how to complete, How to complete Form 3903 for members of the Armed Forces. 2010 state tax forms Services or reimbursements provided by government, Services or reimbursements provided by government. 2010 state tax forms Spouse and dependents, Spouse and dependents. 2010 state tax forms Assistance (see Tax help) C Change of address, Reminders Closely related in place, Closely related in place. 2010 state tax forms Closely related in time, Closely related in time. 2010 state tax forms D Deductible moving expenses, Deductible Moving Expenses, Moving expenses allocable to excluded foreign income. 2010 state tax forms Household goods, Household goods and personal effects. 2010 state tax forms Moving to and from storage, Moving goods and effects to and from storage. 2010 state tax forms Member of your household, Member of your household. 2010 state tax forms Moves in U. 2010 state tax forms S. 2010 state tax forms , Moves to Locations in the United States Moves outside U. 2010 state tax forms S. 2010 state tax forms , Moves to Locations Outside the United States Moving expenses allocable to excluded foreign income, Moving expenses allocable to excluded foreign income. 2010 state tax forms Personal effects, Household goods and personal effects. 2010 state tax forms Moving to and from storage, Moving goods and effects to and from storage. 2010 state tax forms Reasonable expenses, Reasonable expenses. 2010 state tax forms Storage expenses, Storage expenses. 2010 state tax forms , Storage expenses. 2010 state tax forms Travel by car, Travel by car. 2010 state tax forms Travel expenses, Travel expenses. 2010 state tax forms Distance test, Distance Test Armed Forces, special rule, Armed Forces. 2010 state tax forms First job, First job or return to full-time work. 2010 state tax forms Illustration of (Figure A), Main job location, Main job location. 2010 state tax forms Return to full-time work, First job or return to full-time work. 2010 state tax forms Worksheet 1, Distance Test E Employees Time test for, Time Test for Employees Estimated tax, Tax Withholding and Estimated Tax, Estimated tax. 2010 state tax forms Excess reimbursements, Excess reimbursement. 2010 state tax forms Excluded foreign income Moving expenses allocable to, Moving expenses allocable to excluded foreign income. 2010 state tax forms F Figures (see Tables and figures) First job, First job or return to full-time work. 2010 state tax forms Form 1040 Moving expense deduction, Where to deduct. 2010 state tax forms Form 3903 Armed Forces members, how to complete, How to complete Form 3903 for members of the Armed Forces. 2010 state tax forms Completing form, Completing Form 3903. 2010 state tax forms Moving expense deduction calculation, Form 3903 Form W-2 Reimbursements, You meet accountable plan rules. 2010 state tax forms , Expenses deducted in earlier year. 2010 state tax forms Government provided for Armed Forces members, Services or reimbursements provided by government. 2010 state tax forms Form W-4 Withholding allowance, Amount of income tax withheld. 2010 state tax forms Free tax services, Free help with your tax return. 2010 state tax forms Full-time work, defined, Full-time work. 2010 state tax forms H Help (see Tax help) Home, defined, Home defined. 2010 state tax forms Household goods, Household goods and personal effects. 2010 state tax forms Moving to and from storage, Moving goods and effects to and from storage. 2010 state tax forms I Important reminders, Reminders J Joint returns, Joint Return M Main job location Defined, Main job location. 2010 state tax forms More than one job, More than one job. 2010 state tax forms Union members, Union members. 2010 state tax forms Member of household, Member of your household. 2010 state tax forms Members of Armed Forces (see Armed Forces) Mileage rate, What's New Missing children, photographs of, Reminders Moves In U. 2010 state tax forms S. 2010 state tax forms , Moves to Locations in the United States Outside U. 2010 state tax forms S. 2010 state tax forms , Moves to Locations Outside the United States To and from storage, Moving goods and effects to and from storage. 2010 state tax forms Moving expenses, Who Can Deduct Moving Expenses, Deductible Moving Expenses (see also Deductible moving expenses) (see also Who can deduct) N Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible Expenses Reimbursements of, Reimbursement of nondeductible expenses. 2010 state tax forms , Reimbursement for deductible and nondeductible expenses. 2010 state tax forms P Permanently retired, defined, Retirees who were working abroad. 2010 state tax forms Personal effects, Household goods and personal effects. 2010 state tax forms Moving to and from storage, Moving goods and effects to and from storage. 2010 state tax forms Publications (see Tax help) R Reasonable expenses, Reasonable expenses. 2010 state tax forms Reasonable period of time, Reasonable period of time. 2010 state tax forms Reimbursements, Reimbursements, Estimated tax. 2010 state tax forms Accountable plans, Accountable Plans Adequate accounting, Adequate accounting. 2010 state tax forms Armed Forces members, Services or reimbursements provided by government. 2010 state tax forms Estimated tax, Estimated tax. 2010 state tax forms Excess, Excess reimbursement. 2010 state tax forms Excluded from income, Reimbursements excluded from income. 2010 state tax forms Included in income, Reimbursements included in income. 2010 state tax forms Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. 2010 state tax forms , Reimbursement for deductible and nondeductible expenses. 2010 state tax forms Reasonable period of time, Reasonable period of time. 2010 state tax forms Reporting moving expenses and reimbursements (Table 2), How and When To Report Types of plans, Types of Reimbursement Plans Reporting expenses, How and When To Report Expenses equal to or less than reimbursement, Expenses equal to or less than reimbursement. 2010 state tax forms Expenses greater than reimbursement, Expenses greater than reimbursement. 2010 state tax forms Form 3903, deduction calculation, Form 3903 Moving expenses and reimbursements (Table 2), How and When To Report Retirees who move to U. 2010 state tax forms S. 2010 state tax forms , Retirees, survivors, and Armed Forces members. 2010 state tax forms , Retirees or survivors. 2010 state tax forms Permanently retired, defined, Retirees who were working abroad. 2010 state tax forms Return to full-time work, First job or return to full-time work. 2010 state tax forms S Seasonal trade or business, Seasonal trade or business. 2010 state tax forms Seasonal work, Seasonal work. 2010 state tax forms Self-employed persons Time test, Time Test for Self-Employed Persons, Self-employment. 2010 state tax forms Table 1, Time Test for Employees Spouse of Armed Forces member, Spouse and dependents. 2010 state tax forms Standard mileage rate, What's New Storage expenses, Storage expenses. 2010 state tax forms , Storage expenses. 2010 state tax forms Survivors who move to U. 2010 state tax forms S. 2010 state tax forms , Retirees, survivors, and Armed Forces members. 2010 state tax forms , Retirees or survivors. 2010 state tax forms , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. 2010 state tax forms When move begins, When a move begins. 2010 state tax forms T Tables and figures 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