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2012 Tax Software Download

2012 tax software download 5. 2012 tax software download   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. 2012 tax software download This chapter discusses the records you need to keep to prove these expenses. 2012 tax software download If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. 2012 tax software download You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. 2012 tax software download These plans are discussed in chapter 6 under Reimbursements . 2012 tax software download How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. 2012 tax software download You must be able to prove the elements listed across the top portion of the chart. 2012 tax software download You prove them by having the information and receipts (where needed) for the expenses listed in the first column. 2012 tax software download You cannot deduct amounts that you approximate or estimate. 2012 tax software download You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. 2012 tax software download You must generally prepare a written record for it to be considered adequate. 2012 tax software download This is because written evidence is more reliable than oral evidence alone. 2012 tax software download However, if you prepare a record on a computer, it is considered an adequate record. 2012 tax software download What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. 2012 tax software download You should also keep documentary evidence that, together with your record, will support each element of an expense. 2012 tax software download Documentary evidence. 2012 tax software download   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. 2012 tax software download Exception. 2012 tax software download   Documentary evidence is not needed if any of the following conditions apply. 2012 tax software download You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. 2012 tax software download ( Accountable plans and per diem allowances are discussed in chapter 6. 2012 tax software download ) Your expense, other than lodging, is less than $75. 2012 tax software download You have a transportation expense for which a receipt is not readily available. 2012 tax software download Adequate evidence. 2012 tax software download   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. 2012 tax software download   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. 2012 tax software download The name and location of the hotel. 2012 tax software download The dates you stayed there. 2012 tax software download Separate amounts for charges such as lodging, meals, and telephone calls. 2012 tax software download   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. 2012 tax software download The name and location of the restaurant. 2012 tax software download The number of people served. 2012 tax software download The date and amount of the expense. 2012 tax software download If a charge is made for items other than food and beverages, the receipt must show that this is the case. 2012 tax software download Canceled check. 2012 tax software download   A canceled check, together with a bill from the payee, ordinarily establishes the cost. 2012 tax software download However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. 2012 tax software download Duplicate information. 2012 tax software download   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. 2012 tax software download   You do not have to record amounts your employer pays directly for any ticket or other travel item. 2012 tax software download However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. 2012 tax software download Timely-kept records. 2012 tax software download   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. 2012 tax software download A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. 2012 tax software download   You do not need to write down the elements of every expense on the day of the expense. 2012 tax software download If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. 2012 tax software download   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. 2012 tax software download This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. 2012 tax software download Proving business purpose. 2012 tax software download   You must generally provide a written statement of the business purpose of an expense. 2012 tax software download However, the degree of proof varies according to the circumstances in each case. 2012 tax software download If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. 2012 tax software download Example. 2012 tax software download If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. 2012 tax software download You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. 2012 tax software download You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. 2012 tax software download Confidential information. 2012 tax software download   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. 2012 tax software download However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. 2012 tax software download What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. 2012 tax software download If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. 2012 tax software download Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. 2012 tax software download Documentary evidence can be receipts, paid bills, or similar evidence. 2012 tax software download If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. 2012 tax software download For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. 2012 tax software download Invoices of deliveries establish when you used the car for business. 2012 tax software download Table 5-1. 2012 tax software download How To Prove Certain Business Expenses IF you have expenses for . 2012 tax software download . 2012 tax software download THEN you must keep records that show details of the following elements . 2012 tax software download . 2012 tax software download . 2012 tax software download   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. 2012 tax software download Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. 2012 tax software download Dates you left and returned for each trip and number of days spent on business. 2012 tax software download Destination or area of your travel (name of city, town, or other designation). 2012 tax software download Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. 2012 tax software download    Relationship: N/A Entertainment Cost of each separate expense. 2012 tax software download Incidental expenses such as taxis, telephones, etc. 2012 tax software download , may be totaled on a daily basis. 2012 tax software download Date of entertainment. 2012 tax software download (Also see Business Purpose. 2012 tax software download ) Name and address or location of place of entertainment. 2012 tax software download Type of entertainment if not otherwise apparent. 2012 tax software download (Also see Business Purpose. 2012 tax software download ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. 2012 tax software download  For entertainment, the nature of the business discussion or activity. 2012 tax software download If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. 2012 tax software download    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. 2012 tax software download  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. 2012 tax software download Gifts Cost of the gift. 2012 tax software download Date of the gift. 2012 tax software download Description of the gift. 2012 tax software download   Transportation Cost of each separate expense. 2012 tax software download For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. 2012 tax software download Date of the expense. 2012 tax software download For car expenses, the date of the use of the car. 2012 tax software download Your business destination. 2012 tax software download Purpose: Business purpose for the expense. 2012 tax software download    Relationship: N/A Sampling. 2012 tax software download   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. 2012 tax software download You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. 2012 tax software download Example. 2012 tax software download You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. 2012 tax software download There is no other business use of the car, but you and your family use the car for personal purposes. 2012 tax software download You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. 2012 tax software download Invoices and bills show that your business use continues at the same rate during the later weeks of each month. 2012 tax software download Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. 2012 tax software download Exceptional circumstances. 2012 tax software download   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. 2012 tax software download This applies if all the following are true. 2012 tax software download You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . 2012 tax software download You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . 2012 tax software download You have presented other evidence for the element that is the best proof possible under the circumstances. 2012 tax software download Destroyed records. 2012 tax software download   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. 2012 tax software download Reasons beyond your control include fire, flood, and other casualties. 2012 tax software download    Table 5-2. 2012 tax software download Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. 2012 tax software download ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. 2012 tax software download Separating expenses. 2012 tax software download   Each separate payment is generally considered a separate expense. 2012 tax software download For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. 2012 tax software download You must record them separately in your records. 2012 tax software download Season or series tickets. 2012 tax software download   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. 2012 tax software download To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. 2012 tax software download You must keep records to show whether you use each ticket as a gift or entertainment. 2012 tax software download Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. 2012 tax software download See Entertainment tickets in chapter 2. 2012 tax software download Combining items. 2012 tax software download   You can make one daily entry in your record for reasonable categories of expenses. 2012 tax software download Examples are taxi fares, telephone calls, or other incidental travel costs. 2012 tax software download Meals should be in a separate category. 2012 tax software download You can include tips for meal-related services with the costs of the meals. 2012 tax software download   Expenses of a similar nature occurring during the course of a single event are considered a single expense. 2012 tax software download For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. 2012 tax software download Car expenses. 2012 tax software download   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. 2012 tax software download Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. 2012 tax software download Example. 2012 tax software download You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. 2012 tax software download You can account for these using a single record of miles driven. 2012 tax software download Gift expenses. 2012 tax software download   You do not always have to record the name of each recipient of a gift. 2012 tax software download A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. 2012 tax software download For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. 2012 tax software download Allocating total cost. 2012 tax software download   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. 2012 tax software download To do so, you must establish the number of persons who participated in the event. 2012 tax software download   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. 2012 tax software download See Allocating between business and nonbusiness in chapter 2. 2012 tax software download If your return is examined. 2012 tax software download    If your return is examined, you may have to provide additional information to the IRS. 2012 tax software download This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. 2012 tax software download    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. 2012 tax software download Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. 2012 tax software download Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. 2012 tax software download Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. 2012 tax software download Entertainment  (Detail in Schedule C)                                 4. 2012 tax software download Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. 2012 tax software download Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. 2012 tax software download ) (Detail mileage in Schedule A. 2012 tax software download ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. 2012 tax software download Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. 2012 tax software download 00 or more. 2012 tax software download Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. 2012 tax software download Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. 2012 tax software download A return filed early is considered filed on the due date. 2012 tax software download For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. 2012 tax software download You must keep records of the business use of your car for each year of the recovery period. 2012 tax software download See More-than-50%-use test in chapter 4 under Depreciation Deduction. 2012 tax software download Reimbursed for expenses. 2012 tax software download   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. 2012 tax software download However, you may have to prove your expenses if any of the following conditions apply. 2012 tax software download You claim deductions for expenses that are more than reimbursements. 2012 tax software download Your expenses are reimbursed under a nonaccountable plan. 2012 tax software download Your employer does not use adequate accounting procedures to verify expense accounts. 2012 tax software download You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. 2012 tax software download Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. 2012 tax software download Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. 2012 tax software download Prev  Up  Next   Home   More Online Publications
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The Taxpayer Advocate Service Is Your Voice at the IRS

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS. We help taxpayers who are experiencing economic harm, such as not being able to provide necessities like housing, transportation, or food; taxpayers who are seeking help in resolving problems with the IRS; and those who believe an IRS system or procedure is not working as it should. Here are ten things every taxpayer should know about TAS:

  1. The Taxpayer Advocate Service is your voice at the IRS.
  2. Our service is free and tailored to meet your needs.
  3. You may be eligible for our help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should.
  4. The worst thing you can do is nothing at all!
  5. We help taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. This includes businesses as well as individuals.
  6. If you qualify for our help, we’ll do everything we can to get your problem resolved. You will be assigned to one advocate who will be with you at every turn.
  7. We have at least one local taxpayer advocate office in every state, the District of Columbia, and Puerto Rico. You can call your local advocate, whose number is in your phone book and in Publication 1546, Taxpayer Advocate Service -- Your Voice at the IRS. You can also call our toll-free number at 1-877-777-4778.
  8. As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Our tax toolkit at www.taxtoolkit.irs.gov can help you understand these rights.
  9. TAS also handles large-scale or systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System.
  10. You can get updates on hot tax topics by visiting our YouTube channel at www.youtube.com/tasnta and our Facebook page at http://www.facebook.com/YourVoiceAtIRS, or by following our tweets at http://twitter.com/YourVoiceatIRS
Page Last Reviewed or Updated: 14-Mar-2014

The 2012 Tax Software Download

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