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2011 Irs Form 5329

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2011 Irs Form 5329

2011 irs form 5329 7. 2011 irs form 5329   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2011 irs form 5329 Free help with your tax return. 2011 irs form 5329   You can get free help preparing your return nationwide from IRS-certified volunteers. 2011 irs form 5329 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2011 irs form 5329 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 irs form 5329 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2011 irs form 5329 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2011 irs form 5329 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2011 irs form 5329 gov, download the IRS2Go app, or call 1-800-906-9887. 2011 irs form 5329   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2011 irs form 5329 To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2011 irs form 5329 aarp. 2011 irs form 5329 org/money/taxaide or call 1-888-227-7669. 2011 irs form 5329 For more information on these programs, go to IRS. 2011 irs form 5329 gov and enter “VITA” in the search box. 2011 irs form 5329 Internet. 2011 irs form 5329    IRS. 2011 irs form 5329 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2011 irs form 5329 Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 irs form 5329 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2011 irs form 5329 Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2011 irs form 5329 gov or download the IRS2Go app and select the Refund Status option. 2011 irs form 5329 The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 irs form 5329 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2011 irs form 5329 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 irs form 5329 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 irs form 5329 Use the Interactive Tax Assistant (ITA) to research your tax questions. 2011 irs form 5329 No need to wait on the phone or stand in line. 2011 irs form 5329 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2011 irs form 5329 When you reach the response screen, you can print the entire interview and the final response for your records. 2011 irs form 5329 New subject areas are added on a regular basis. 2011 irs form 5329  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2011 irs form 5329 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2011 irs form 5329 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2011 irs form 5329 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2011 irs form 5329 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2011 irs form 5329 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2011 irs form 5329 You can also ask the IRS to mail a return or an account transcript to you. 2011 irs form 5329 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2011 irs form 5329 gov or by calling 1-800-908-9946. 2011 irs form 5329 Tax return and tax account transcripts are generally available for the current year and the past three years. 2011 irs form 5329 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2011 irs form 5329 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2011 irs form 5329 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2011 irs form 5329 Check the status of your amended return using Where's My Amended Return? Go to IRS. 2011 irs form 5329 gov and enter Where's My Amended Return? in the search box. 2011 irs form 5329 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 irs form 5329 It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 irs form 5329 Make a payment using one of several safe and convenient electronic payment options available on IRS. 2011 irs form 5329 gov. 2011 irs form 5329 Select the Payment tab on the front page of IRS. 2011 irs form 5329 gov for more information. 2011 irs form 5329 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2011 irs form 5329 Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2011 irs form 5329 gov. 2011 irs form 5329 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2011 irs form 5329 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2011 irs form 5329 gov. 2011 irs form 5329 Request an Electronic Filing PIN by going to IRS. 2011 irs form 5329 gov and entering Electronic Filing PIN in the search box. 2011 irs form 5329 Download forms, instructions and publications, including accessible versions for people with disabilities. 2011 irs form 5329 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2011 irs form 5329 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2011 irs form 5329 An employee can answer questions about your tax account or help you set up a payment plan. 2011 irs form 5329 Before you visit, check the Office Locator on IRS. 2011 irs form 5329 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2011 irs form 5329 If you have a special need, such as a disability, you can request an appointment. 2011 irs form 5329 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2011 irs form 5329 Apply for an Employer Identification Number (EIN). 2011 irs form 5329 Go to IRS. 2011 irs form 5329 gov and enter Apply for an EIN in the search box. 2011 irs form 5329 Read the Internal Revenue Code, regulations, or other official guidance. 2011 irs form 5329 Read Internal Revenue Bulletins. 2011 irs form 5329 Sign up to receive local and national tax news and more by email. 2011 irs form 5329 Just click on “subscriptions” above the search box on IRS. 2011 irs form 5329 gov and choose from a variety of options. 2011 irs form 5329 Phone. 2011 irs form 5329    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2011 irs form 5329 Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 irs form 5329 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2011 irs form 5329 gov, or download the IRS2Go app. 2011 irs form 5329 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2011 irs form 5329 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 irs form 5329 Most VITA and TCE sites offer free electronic filing. 2011 irs form 5329 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2011 irs form 5329 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2011 irs form 5329 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2011 irs form 5329 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2011 irs form 5329 The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 irs form 5329 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 irs form 5329 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2011 irs form 5329 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 irs form 5329 Note, the above information is for our automated hotline. 2011 irs form 5329 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2011 irs form 5329 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2011 irs form 5329 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 irs form 5329 It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 irs form 5329 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2011 irs form 5329 You should receive your order within 10 business days. 2011 irs form 5329 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2011 irs form 5329 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2011 irs form 5329 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2011 irs form 5329 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2011 irs form 5329 These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2011 irs form 5329 Walk-in. 2011 irs form 5329   You can find a selection of forms, publications and services — in-person. 2011 irs form 5329 Products. 2011 irs form 5329 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 irs form 5329 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2011 irs form 5329 Services. 2011 irs form 5329 You can walk in to your local TAC for face-to-face tax help. 2011 irs form 5329 An employee can answer questions about your tax account or help you set up a payment plan. 2011 irs form 5329 Before visiting, use the Office Locator tool on IRS. 2011 irs form 5329 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2011 irs form 5329 Mail. 2011 irs form 5329   You can send your order for forms, instructions, and publications to the address below. 2011 irs form 5329 You should receive a response within 10 business days after your request is received. 2011 irs form 5329 Internal Revenue Service 1201 N. 2011 irs form 5329 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2011 irs form 5329 The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2011 irs form 5329 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2011 irs form 5329   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2011 irs form 5329 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2011 irs form 5329 You face (or your business is facing) an immediate threat of adverse action. 2011 irs form 5329 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2011 irs form 5329   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2011 irs form 5329 Here's why we can help: TAS is an independent organization within the IRS. 2011 irs form 5329 Our advocates know how to work with the IRS. 2011 irs form 5329 Our services are free and tailored to meet your needs. 2011 irs form 5329 We have offices in every state, the District of Columbia, and Puerto Rico. 2011 irs form 5329   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2011 irs form 5329   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2011 irs form 5329 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2011 irs form 5329 Low Income Taxpayer Clinics. 2011 irs form 5329   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 2011 irs form 5329 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2011 irs form 5329 Visit www. 2011 irs form 5329 TaxpayerAdvocate. 2011 irs form 5329 irs. 2011 irs form 5329 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2011 irs form 5329 Prev  Up  Next   Home   More Online Publications
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The 2011 Irs Form 5329

2011 irs form 5329 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. 2011 irs form 5329 Qualified official extended duty. 2011 irs form 5329 ForeclosuresLump Sum Portion of Settlement Payment. 2011 irs form 5329 Interest Payment on Lump Sum Portion of Settlement Payment. 2011 irs form 5329 Lost Equity Portion of Settlement Payment. 2011 irs form 5329 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. 2011 irs form 5329 Interest Payment on Lost Equity Portion of Settlement Payment. 2011 irs form 5329 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. 2011 irs form 5329 Some are included in gross income while others are excluded from gross income. 2011 irs form 5329 Included items (Table 1) are subject to tax and must be reported on your tax return. 2011 irs form 5329 Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. 2011 irs form 5329 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. 2011 irs form 5329 Table 1. 2011 irs form 5329 Included Items These items are included in gross income, unless the pay is for service in a combat zone. 2011 irs form 5329 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). 2011 irs form 5329   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. 2011 irs form 5329 Table 2. 2011 irs form 5329 Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. 2011 irs form 5329 There is no exclusion for the personal use of a government-provided vehicle. 2011 irs form 5329 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. 2011 irs form 5329 S. 2011 irs form 5329 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. 2011 irs form 5329   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. 2011 irs form 5329 Differential wage payments. 2011 irs form 5329   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. 2011 irs form 5329 These amounts are taxable and cannot be excluded as combat pay. 2011 irs form 5329 Military base realignment and closure benefit. 2011 irs form 5329   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. 2011 irs form 5329 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. 2011 irs form 5329 Any part of the payment that is more than this limit is included in gross income. 2011 irs form 5329 For more information about the HAP, see http://hap. 2011 irs form 5329 usace. 2011 irs form 5329 army. 2011 irs form 5329 mil/Overview. 2011 irs form 5329 html. 2011 irs form 5329 Qualified reservist distribution (QRD). 2011 irs form 5329   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. 2011 irs form 5329 A QRD is included in gross income and is subject to employment taxes. 2011 irs form 5329 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. 2011 irs form 5329 Thrift Savings Plan (TSP) distributions. 2011 irs form 5329   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. 2011 irs form 5329   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. 2011 irs form 5329 However, the earnings on the tax-exempt portion of the distribution are taxable. 2011 irs form 5329 The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. 2011 irs form 5329 Roth Thrift Savings Plan (TSP) balance. 2011 irs form 5329   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. 2011 irs form 5329 Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. 2011 irs form 5329 Qualified distributions from a Roth TSP are not included in your income. 2011 irs form 5329 For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. 2011 irs form 5329 S. 2011 irs form 5329 Civil Service Retirement Benefits. 2011 irs form 5329 State bonus payments. 2011 irs form 5329   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. 2011 irs form 5329 See Combat Zone , later, for a list of designated combat zones. 2011 irs form 5329 Foreign Source Income If you are a U. 2011 irs form 5329 S. 2011 irs form 5329 citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. 2011 irs form 5329 S. 2011 irs form 5329 law allows you to exclude) on your tax return. 2011 irs form 5329 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. 2011 irs form 5329 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). 2011 irs form 5329 Certain taxpayers can exclude income earned in foreign countries. 2011 irs form 5329 For 2013, this exclusion amount can be as much as $97,600. 2011 irs form 5329 However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. 2011 irs form 5329 S. 2011 irs form 5329 Government. 2011 irs form 5329 Employees of the U. 2011 irs form 5329 S. 2011 irs form 5329 Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. 2011 irs form 5329 Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. 2011 irs form 5329 For more information on the exclusion, see Publication 54. 2011 irs form 5329 Residents of American Samoa may be able to exclude income from American Samoa. 2011 irs form 5329 This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. 2011 irs form 5329 S. 2011 irs form 5329 Government. 2011 irs form 5329 If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. 2011 irs form 5329 S. 2011 irs form 5329 Possessions. 2011 irs form 5329 Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. 2011 irs form 5329 S. 2011 irs form 5329 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. 2011 irs form 5329 S. 2011 irs form 5329 possession. 2011 irs form 5329 See Publication 570 for more information. 2011 irs form 5329 Domicile. 2011 irs form 5329   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. 2011 irs form 5329 It is not always where you presently live. 2011 irs form 5329 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. 2011 irs form 5329 The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 irs form 5329 Marital status. 2011 irs form 5329   Community property rules apply to married persons whose domicile during the tax year was in a community property state. 2011 irs form 5329 The rules may affect your tax liability if you file separate returns or are divorced during the year. 2011 irs form 5329 Nevada, Washington, and California domestic partners. 2011 irs form 5329   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. 2011 irs form 5329 See Form 8958 and Publication 555, Community Property. 2011 irs form 5329 Nature of the payment. 2011 irs form 5329   Active duty military pay is subject to community property laws. 2011 irs form 5329 Armed Forces retired or retainer pay may be subject to community property laws. 2011 irs form 5329   For more information on community property laws, see Publication 555. 2011 irs form 5329 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. 2011 irs form 5329 Form W-2 also shows other amounts that you may find important in box 12. 2011 irs form 5329 The amounts shown in box 12 are generally preceded by a code. 2011 irs form 5329 A list of codes used in box 12 is shown, next. 2011 irs form 5329 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. 2011 irs form 5329 For more information on these codes, see your Form(s) W-2. 2011 irs form 5329 Adjustments to Income Adjusted gross income is your total income minus certain adjustments. 2011 irs form 5329 The following adjustments are of particular interest to members of the Armed Forces. 2011 irs form 5329 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. 2011 irs form 5329 S. 2011 irs form 5329 Individual Income Tax Return, rather than as a miscellaneous itemized deduction. 2011 irs form 5329 Include all unreimbursed expenses from the time you leave home until the time you return home. 2011 irs form 5329 The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. 2011 irs form 5329 For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. 2011 irs form 5329 Member of a reserve component. 2011 irs form 5329   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. 2011 irs form 5329 How to report. 2011 irs form 5329   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. 2011 irs form 5329 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. 2011 irs form 5329 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. 2011 irs form 5329 Example. 2011 irs form 5329 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. 2011 irs form 5329 He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. 2011 irs form 5329 5 cents per mile), $300 for meals, and $1,000 for lodging. 2011 irs form 5329 He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. 2011 irs form 5329 Only 50% of his meal expenses are deductible. 2011 irs form 5329 He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. 2011 irs form 5329 He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. 2011 irs form 5329 He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. 2011 irs form 5329 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). 2011 irs form 5329 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. 2011 irs form 5329 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. 2011 irs form 5329 The “Retirement plan” box should have a mark in it if you were covered. 2011 irs form 5329 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. 2011 irs form 5329 Individuals serving in the U. 2011 irs form 5329 S. 2011 irs form 5329 Armed Forces or in support of the U. 2011 irs form 5329 S. 2011 irs form 5329 Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. 2011 irs form 5329 For more information on this extension of deadline provision, see Extension of Deadlines , later. 2011 irs form 5329 For more information on IRAs, see Publication 590. 2011 irs form 5329 Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. 2011 irs form 5329 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. 2011 irs form 5329 Qualified Reservist Distributions A qualified reservist distribution is defined below. 2011 irs form 5329 It is not subject to the 10% additional tax on early distributions from certain retirement plans. 2011 irs form 5329 Definition. 2011 irs form 5329   A distribution you receive is a qualified reservist distribution if the following requirements are met. 2011 irs form 5329 You were ordered or called to active duty after September 11, 2001. 2011 irs form 5329 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. 2011 irs form 5329 ) 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. 2011 irs form 5329 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. 2011 irs form 5329 Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. 2011 irs form 5329 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. 2011 irs form 5329 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. 2011 irs form 5329 Limit. 2011 irs form 5329   Your qualified reservist repayments cannot be more than your qualified reservist distributions. 2011 irs form 5329 When repayment contributions can be made. 2011 irs form 5329   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. 2011 irs form 5329 No deduction. 2011 irs form 5329   You cannot deduct qualified reservist repayments. 2011 irs form 5329 Figuring your IRA deduction. 2011 irs form 5329   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. 2011 irs form 5329 Reporting the repayment. 2011 irs form 5329   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. 2011 irs form 5329 Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. 2011 irs form 5329 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. 2011 irs form 5329 You can deduct your unreimbursed moving expenses on Form 3903. 2011 irs form 5329 Permanent change of station. 2011 irs form 5329   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. 2011 irs form 5329 The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. 2011 irs form 5329 Spouse and dependents. 2011 irs form 5329   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. 2011 irs form 5329   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. 2011 irs form 5329 Services or reimbursements provided by the government. 2011 irs form 5329   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. 2011 irs form 5329 Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. 2011 irs form 5329   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. 2011 irs form 5329 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. 2011 irs form 5329   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). 2011 irs form 5329   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. 2011 irs form 5329   Do not deduct any expenses for moving services that were provided by the government. 2011 irs form 5329 Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. 2011 irs form 5329 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. 2011 irs form 5329 You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. 2011 irs form 5329 Moving household goods and personal effects. 2011 irs form 5329   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. 2011 irs form 5329 You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. 2011 irs form 5329 Storing and insuring household goods and personal effects. 2011 irs form 5329   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. 2011 irs form 5329 Travel. 2011 irs form 5329   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. 2011 irs form 5329 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. 2011 irs form 5329   You can add parking fees and tolls to the amount claimed under either method. 2011 irs form 5329 You cannot deduct any expenses for meals. 2011 irs form 5329 You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. 2011 irs form 5329 Member of your household. 2011 irs form 5329   A member of your household is anyone who has both your former home and your new home as his or her main home. 2011 irs form 5329 It does not include a tenant or employee unless you can claim that person as a dependent. 2011 irs form 5329 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. 2011 irs form 5329 A move from a foreign country to the United States or its possessions is not a foreign move. 2011 irs form 5329 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. 2011 irs form 5329 The new job location must be outside the United States. 2011 irs form 5329 Reporting Moving Expenses Figure moving expense deductions on Form 3903. 2011 irs form 5329 Carry the deduction from Form 3903 to Form 1040, line 26. 2011 irs form 5329 For more information, see Publication 521 and Form 3903. 2011 irs form 5329 Combat Zone Exclusion If you are a member of the U. 2011 irs form 5329 S. 2011 irs form 5329 Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. 2011 irs form 5329 This pay is generally referred to as “combat pay. 2011 irs form 5329 ” 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. 2011 irs form 5329 (See Form W-2 , later. 2011 irs form 5329 ) 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. 2011 irs form 5329 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. 2011 irs form 5329 If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. 2011 irs form 5329 (Other officer personnel are discussed under Amount of Exclusion , later. 2011 irs form 5329 ) Active duty pay earned in any month you served in a combat zone. 2011 irs form 5329 Imminent danger/hostile fire pay. 2011 irs form 5329 A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. 2011 irs form 5329 Pay for accrued leave earned in any month you served in a combat zone. 2011 irs form 5329 The Department of Defense must determine that the unused leave was earned during that period. 2011 irs form 5329 Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. 2011 irs form 5329 The pay must be earned in a month you served in a combat zone. 2011 irs form 5329 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. 2011 irs form 5329 Student loan repayments. 2011 irs form 5329 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. 2011 irs form 5329 If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. 2011 irs form 5329 For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. 2011 irs form 5329 Retirement pay and pensions do not qualify for the combat zone exclusion. 2011 irs form 5329 Partial (month) service. 2011 irs form 5329   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. 2011 irs form 5329 Form W-2. 2011 irs form 5329   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. 2011 irs form 5329 If it does, you will need to get a corrected Form W-2 from your finance office. 2011 irs form 5329   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. 2011 irs form 5329 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. 2011 irs form 5329 S. 2011 irs form 5329 Armed Forces are engaging or have engaged in combat. 2011 irs form 5329 An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. 2011 irs form 5329 Afghanistan area. 2011 irs form 5329   By Executive Order No. 2011 irs form 5329 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. 2011 irs form 5329 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. 2011 irs form 5329 Djibouti. 2011 irs form 5329 Jordan. 2011 irs form 5329 Kyrgyzstan. 2011 irs form 5329 Pakistan. 2011 irs form 5329 Somalia. 2011 irs form 5329 Syria. 2011 irs form 5329 Tajikistan. 2011 irs form 5329 Uzbekistan. 2011 irs form 5329 Yemen. 2011 irs form 5329 The Philippines. 2011 irs form 5329  Note. 2011 irs form 5329 For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. 2011 irs form 5329 The Kosovo area. 2011 irs form 5329   By Executive Order No. 2011 irs form 5329 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. 2011 irs form 5329 Federal Republic of Yugoslavia (Serbia/Montenegro). 2011 irs form 5329 Albania. 2011 irs form 5329 Kosovo. 2011 irs form 5329 The Adriatic Sea. 2011 irs form 5329 The Ionian Sea—north of the 39th parallel. 2011 irs form 5329 Note. 2011 irs form 5329 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. 2011 irs form 5329 Arabian peninsula. 2011 irs form 5329   By Executive Order No. 2011 irs form 5329 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. 2011 irs form 5329 The Persian Gulf. 2011 irs form 5329 The Red Sea. 2011 irs form 5329 The Gulf of Oman. 2011 irs form 5329 The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. 2011 irs form 5329 The Gulf of Aden. 2011 irs form 5329 The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. 2011 irs form 5329 Jordan which is in direct support of the Arabian Peninsula. 2011 irs form 5329 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. 2011 irs form 5329 Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. 2011 irs form 5329 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. 2011 irs form 5329 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. 2011 irs form 5329 Example. 2011 irs form 5329 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. 2011 irs form 5329 The disease is presumed to have been incurred while you were serving in the combat zone. 2011 irs form 5329 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. 2011 irs form 5329 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. 2011 irs form 5329 In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. 2011 irs form 5329 Example. 2011 irs form 5329 You were hospitalized for a specific disease 3 weeks after you left the combat zone. 2011 irs form 5329 The incubation period of the disease is from 2 to 4 weeks. 2011 irs form 5329 The disease is presumed to have been incurred while serving in the combat zone. 2011 irs form 5329 Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. 2011 irs form 5329 Presence in a combat zone while on leave from a duty station located outside the combat zone. 2011 irs form 5329 Passage over or through a combat zone during a trip between two points that are outside a combat zone. 2011 irs form 5329 Presence in a combat zone solely for your personal convenience. 2011 irs form 5329 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. 2011 irs form 5329 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. 2011 irs form 5329 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. 2011 irs form 5329 It should not be included in the wages reported on your Form W-2. 2011 irs form 5329 You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. 2011 irs form 5329 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. 2011 irs form 5329 Your hospitalization does not have to be in the combat zone. 2011 irs form 5329 If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. 2011 irs form 5329 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. 2011 irs form 5329 Alien Status For tax purposes, an alien is an individual who is not a U. 2011 irs form 5329 S. 2011 irs form 5329 citizen. 2011 irs form 5329 An alien is in one of three categories: resident, nonresident, or dual-status. 2011 irs form 5329 Placement in the correct category is crucial in determining what income to report and what forms to file. 2011 irs form 5329 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. 2011 irs form 5329 If you are an alien enlistee in the Armed Forces, you are probably a resident alien. 2011 irs form 5329 If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. 2011 irs form 5329 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. 2011 irs form 5329 Guam and Puerto Rico have special rules. 2011 irs form 5329 Residents of those areas should contact their taxing authority with their questions. 2011 irs form 5329 Most members of the Armed Forces are U. 2011 irs form 5329 S. 2011 irs form 5329 citizens or resident aliens. 2011 irs form 5329 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. 2011 irs form 5329 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). 2011 irs form 5329 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. 2011 irs form 5329 S. 2011 irs form 5329 resident for part of 2013. 2011 irs form 5329 See First-Year Choice in Publication 519. 2011 irs form 5329 These tests are explained in Publication 519. 2011 irs form 5329 Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. 2011 irs form 5329 S. 2011 irs form 5329 citizens. 2011 irs form 5329 Treating nonresident alien spouse as resident alien. 2011 irs form 5329   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. 2011 irs form 5329 One spouse is a U. 2011 irs form 5329 S. 2011 irs form 5329 citizen or resident alien at the end of the tax year. 2011 irs form 5329 That spouse is married to the nonresident alien at the end of the tax year. 2011 irs form 5329 You both choose to treat the nonresident alien spouse as a resident alien. 2011 irs form 5329 Making the choice. 2011 irs form 5329   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. 2011 irs form 5329 Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. 2011 irs form 5329 S. 2011 irs form 5329 citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. 2011 irs form 5329 S. 2011 irs form 5329 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. 2011 irs form 5329 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. 2011 irs form 5329    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. 2011 irs form 5329 S. 2011 irs form 5329 tax. 2011 irs form 5329 If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. 2011 irs form 5329 Ending the choice. 2011 irs form 5329   Once you make this choice, it applies to all later years unless one of the following situations occurs. 2011 irs form 5329 You or your spouse revokes the choice. 2011 irs form 5329 You or your spouse dies. 2011 irs form 5329 You and your spouse become legally separated under a decree of divorce or separate maintenance. 2011 irs form 5329 The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. 2011 irs form 5329 For specific details on these situations, see Publication 519. 2011 irs form 5329   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. 2011 irs form 5329 Choice not made. 2011 irs form 5329   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. 2011 irs form 5329 You can file as married filing separately, or head of household if you qualify. 2011 irs form 5329 You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. 2011 irs form 5329 S. 2011 irs form 5329 tax purposes and is not another taxpayer's dependent. 2011 irs form 5329 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. 2011 irs form 5329 If a return has to be filed, see the next discussion. 2011 irs form 5329 The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. 2011 irs form 5329 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. 2011 irs form 5329 If you are required to file a federal tax return, you must file either Form 1040NR, U. 2011 irs form 5329 S. 2011 irs form 5329 Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. 2011 irs form 5329 S. 2011 irs form 5329 Income Tax Return for Certain Nonresident Aliens With No Dependents. 2011 irs form 5329 See the form instructions for information on who must file and filing status. 2011 irs form 5329 If you are a nonresident alien, you generally must pay tax on income from sources in the United States. 2011 irs form 5329 Your income from conducting a trade or business in the United States is taxed at graduated U. 2011 irs form 5329 S. 2011 irs form 5329 tax rates. 2011 irs form 5329 Other income from U. 2011 irs form 5329 S. 2011 irs form 5329 sources is taxed at a flat 30% (or lower treaty) rate. 2011 irs form 5329 For example, dividends from a U. 2011 irs form 5329 S. 2011 irs form 5329 corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. 2011 irs form 5329 Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. 2011 irs form 5329 This usually occurs in the year you arrive in or depart from the United States. 2011 irs form 5329 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. 2011 irs form 5329 Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. 2011 irs form 5329 Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. 2011 irs form 5329 Usually, your main home is the one you live in most of the time. 2011 irs form 5329 It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. 2011 irs form 5329 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. 2011 irs form 5329 The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. 2011 irs form 5329 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). 2011 irs form 5329 Exception to ownership and use tests. 2011 irs form 5329   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. 2011 irs form 5329 5-year test period suspended. 2011 irs form 5329   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. 2011 irs form 5329 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. 2011 irs form 5329 Example. 2011 irs form 5329 David bought and moved into a home in 2005. 2011 irs form 5329 He lived in it as his main home for 2½ years. 2011 irs form 5329 For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. 2011 irs form 5329 He then sold the home at a gain in 2013. 2011 irs form 5329 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. 2011 irs form 5329 This means he can disregard those 6 years. 2011 irs form 5329 Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. 2011 irs form 5329 He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. 2011 irs form 5329 Period of suspension. 2011 irs form 5329   The period of suspension cannot last more than 10 years. 2011 irs form 5329 You cannot suspend the 5-year period for more than one property at a time. 2011 irs form 5329 You can revoke your choice to suspend the 5-year period at any time. 2011 irs form 5329 Qualified official extended duty. 2011 irs form 5329   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. 2011 irs form 5329   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. 2011 irs form 5329 Property used for rental or business. 2011 irs form 5329   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. 2011 irs form 5329 However, you must meet the ownership and use tests discussed in Publication 523. 2011 irs form 5329 Nonqualified use. 2011 irs form 5329   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. 2011 irs form 5329   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. 2011 irs form 5329 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. 2011 irs form 5329 Loss. 2011 irs form 5329   You cannot deduct a loss from the sale of your main home. 2011 irs form 5329 More information. 2011 irs form 5329   For more information, see Publication 523. 2011 irs form 5329 Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. 2011 irs form 5329 Payments made for violations of the Service Members Civil Relief Act (SCRA). 2011 irs form 5329   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. 2011 irs form 5329 Generally, you must include settlement payments in income. 2011 irs form 5329 However, the tax treatment of settlement payments will depend on the facts and circumstances. 2011 irs form 5329 Lump Sum Portion of Settlement Payment. 2011 irs form 5329    Generally, you must include the lump sum payment in gross income. 2011 irs form 5329 In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. 2011 irs form 5329 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. 2011 irs form 5329 Interest Payment on Lump Sum Portion of Settlement Payment. 2011 irs form 5329    You must include any interest on the lump sum portion of your settlement payment in your income. 2011 irs form 5329 Lost Equity Portion of Settlement Payment. 2011 irs form 5329    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. 2011 irs form 5329 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. 2011 irs form 5329 In many cases, this gain may be excluded from income. 2011 irs form 5329 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. 2011 irs form 5329 523, Selling Your Home. 2011 irs form 5329 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. 2011 irs form 5329    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. 2011 irs form 5329 544, Sales and Other Dispositions of Assets. 2011 irs form 5329 Interest Payment on Lost Equity Portion of Settlement Payment. 2011 irs form 5329    You must include any interest on the lost equity portion of your settlement payment in your income. 2011 irs form 5329 Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. 2011 irs form 5329 For information on the standard deduction, see Publication 501. 2011 irs form 5329 Itemized deductions are figured on Schedule A (Form 1040). 2011 irs form 5329 This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. 2011 irs form 5329 For information on other itemized deductions, see the publications listed below. 2011 irs form 5329 Publication 502, Medical and Dental Expenses. 2011 irs form 5329 Publication 526, Charitable Contributions. 2011 irs form 5329 Publication 547, Casualties, Disasters, and Thefts. 2011 irs form 5329 Publication 550, Investment Income and Expenses. 2011 irs form 5329 You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. 2011 irs form 5329 For information on deductions that are not subject to the 2% limit, see Publication 529. 2011 irs form 5329 Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. 2011 irs form 5329 Certain employee business expenses are deductible as adjustments to income. 2011 irs form 5329 For information on many employee business expenses, see Publication 463. 2011 irs form 5329 Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. 2011 irs form 5329 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). 2011 irs form 5329 You can deduct these expenses directly on Schedule A (Form 1040). 2011 irs form 5329 Reimbursement. 2011 irs form 5329   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. 2011 irs form 5329 Your reimbursed expenses are not deductible. 2011 irs form 5329   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. 2011 irs form 5329 You must file Form 2106 to report these expenses. 2011 irs form 5329   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. 2011 irs form 5329 You are an employee deducting expenses related to your job. 2011 irs form 5329 You were not reimbursed by your employer for your expenses. 2011 irs form 5329 (Amounts included in box 1 of Form W-2 are not considered reimbursements. 2011 irs form 5329 ) If you claim car expenses, you use the standard mileage rate. 2011 irs form 5329    For 2013, the standard mileage rate is 56. 2011 irs form 5329 5 cents a mile for all business miles driven. 2011 irs form 5329 This rate is adjusted periodically. 2011 irs form 5329 Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. 2011 irs form 5329 If you are a member of the U. 2011 irs form 5329 S. 2011 irs form 5329 Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. 2011 irs form 5329 You cannot deduct your expenses for meals and lodging while at your permanent duty station. 2011 irs form 5329 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. 2011 irs form 5329 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. 2011 irs form 5329 To be deductible, your travel expenses must be work related. 2011 irs form 5329 You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. 2011 irs form 5329 Away from home. 2011 irs form 5329   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. 2011 irs form 5329 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. 2011 irs form 5329   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. 2011 irs form 5329    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. 2011 irs form 5329 This rule may not apply if you are participating in a federal crime investigation or prosecution. 2011 irs form 5329 For more information, see Publication 463 and the Form 2106 instructions. 2011 irs form 5329 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. 2011 irs form 5329 These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. 2011 irs form 5329 Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. 2011 irs form 5329 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. 2011 irs form 5329 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. 2011 irs form 5329 However, the expenses of getting to and from your regular place of work (commuting) are not deductible. 2011 irs form 5329 Temporary work location. 2011 irs form 5329   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. 2011 irs form 5329   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. 2011 irs form 5329   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. 2011 irs form 5329 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. 2011 irs form 5329    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. 2011 irs form 5329 However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. 2011 irs form 5329 These are nondeductible commuting costs. 2011 irs form 5329 Armed Forces reservists. 2011 irs form 5329   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. 2011 irs form 5329 You can deduct the expense of getting from one workplace to the other. 2011 irs form 5329 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. 2011 irs form 5329 In this case, your transportation generally is a nondeductible commuting expense. 2011 irs form 5329 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. 2011 irs form 5329   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. 2011 irs form 5329 If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. 2011 irs form 5329 See Armed Forces Reservists under Adjustments to Income, earlier. 2011 irs form 5329 Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. 2011 irs form 5329 Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. 2011 irs form 5329 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. 2011 irs form 5329 Unreimbursed expenses for the cost and upkeep of the following articles are deductible. 2011 irs form 5329 Military battle dress uniforms and utility uniforms that you cannot wear when off duty. 2011 irs form 5329 Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. 2011 irs form 5329 Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. 2011 irs form 5329 Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. 2011 irs form 5329 However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. 2011 irs form 5329 Example. 2011 irs form 5329 Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. 2011 irs form 5329 Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. 2011 irs form 5329 This is education that meets at least one of the following two tests. 2011 irs form 5329 The education is required by your employer or the law to keep your present salary, status, or job. 2011 irs form 5329 The required education must serve a bona fide business purpose of your employer. 2011 irs form 5329 The education maintains or improves skills needed in your present work. 2011 irs form 5329 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. 2011 irs form 5329 You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. 2011 irs form 5329 Example 1. 2011 irs form 5329 Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. 2011 irs form 5329 She took an advanced finance course. 2011 irs form 5329 She already meets the minimum qualifications for her job. 2011 irs form 5329 By taking the course, she is improving skills in her current position. 2011 irs form 5329 The course does not qualify her for a new trade or business. 2011 irs form 5329 She can deduct educational expenses that are more than the educational allowance she received. 2011 irs form 5329 Example 2. 2011 irs form 5329 Major Williams worked in the military base legal office as a legal intern. 2011 irs form 5329 He was placed in excess leave status by his employer to attend law school. 2011 irs form 5329 He paid all his educational expenses and was not reimbursed. 2011 irs form 5329 After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. 2011 irs form 5329 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. 2011 irs form 5329 Travel to obtain education. 2011 irs form 5329   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. 2011 irs form 5329   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. 2011 irs form 5329 Transportation for education. 2011 irs form 5329   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. 2011 irs form 5329 However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. 2011 irs form 5329 Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. 2011 irs form 5329   If you need more information on educational expenses, see Publication 970. 2011 irs form 5329 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. 2011 irs form 5329 Repayment of $3,000 or less. 2011 irs form 5329   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. 2011 irs form 5329 If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. 2011 irs form 5329 Repayment over $3,000. 2011 irs form 5329   If the amount you repaid was more than $3,000, see Repayments in Publication 525. 2011 irs form 5329 Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. 2011 irs form 5329 This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. 2011 irs form 5329 For information on other credits, see your tax form instructions. 2011 irs form 5329 First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. 2011 irs form 5329 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. 2011 irs form 5329 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. 2011 irs form 5329 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. 2011 irs form 5329 If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. 2011 irs form 5329 For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. 2011 irs form 5329 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. 2011 irs form 5329 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. 2011 irs form 5329 The child tax credit is not the same as the credit for child and dependent care expenses. 2011 irs form 5329 See Publication 503 for information on the credit for child and dependent care expenses. 2011 irs form 5329 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. 2011 irs form 5329 S. 2011 irs form 5329 citizen, a U. 2011 irs form 5329 S. 2011 irs form 5329 national, or a U. 2011 irs form 5329 S. 2011 irs form 5329 resident alien. 2011 irs form 5329 If the child was adopted, see Adopted child . 2011 irs form 5329 For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). 2011 irs form 5329 Exceptions to time lived with you. 2011 irs form 5329   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. 2011 irs form 5329 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. 2011 irs form 5329   There are also exceptions for kidnapped children and children of divorced or separated parents. 2011 irs form 5329 For details, see Publication 501. 2011 irs form 5329 Qualifying child of more than one person. 2011 irs form 5329   A special rule applies if your qualifying child is the qualifying child of more than one person. 2011 irs form 5329 For details, see Publication 501. 2011 irs form 5329 Adopted child. 2011 irs form 5329   An adopted child is always treated as your own child. 2011 irs form 5329 An adopted child includes a child lawfully placed with you for legal adoption. 2011 irs form 5329   If you are a U. 2011 irs form 5329 S. 2011 irs form 5329 citizen or U. 2011 irs form 5329 S. 2011 irs form 5329 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. 2011 irs form 5329 Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. 2011 irs form 5329 Limits on the credit. 2011 irs form 5329   You must reduce your child tax credit if either (1) or (2), below, applies. 2011 irs form 5329 The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. 2011 irs form 5329 If the amount is zero, you cannot take this credit because there is no tax to reduce. 2011 irs form 5329 However, you may be able to take the additional child tax credit. 2011 irs form 5329 See Additional Child Tax Credit , later. 2011 irs form 5329 Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. 2011 irs form 5329 Married filing jointly — $110,000. 2011 irs form 5329 Single, head of household,  or qualifying widow(er) — $75,000. 2011 irs form 5329 Married filing separately — $55,000. 2011 irs form 5329 Modified AGI. 2011 irs form 5329   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. 2011 irs form 5329 Any amount excluded from income because of the exclusion of income from Puerto Rico. 2011 irs form 5329 Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. 2011 irs form 5329 Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. 2011 irs form 5329 Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. 2011 irs form 5329   If you do not have any of the above, your modified AGI is the same as your AGI. 2011 irs form 5329 Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. 2011 irs form 5329 For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. 2011 irs form 5329 Also attach Schedule 8812, Child Tax Credit, if required. 2011 irs form 5329 Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. 2011 irs form 5329 The additional child tax credit may give you a refund even if you do not owe any tax. 2011 irs form 5329 For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. 2011 irs form 5329 Earned Income Credit The earned income credit (EIC) is a cr