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Amended 1040 Form

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Amended 1040 Form

Amended 1040 form Index A Assistance (see Tax help) C Carryback period, When To Use an NOL Carryback, waiving, Waiving the Carryback Period Carryforward period, When To Use an NOL Carryover from 2012 to 2013 Estates and trusts, Estates and trusts. Amended 1040 form Worksheet instructions, Worksheet Instructions Claiming an NOL deduction, How To Claim an NOL Deduction D Deducting a carryback, Deducting a Carryback Deducting a carryforward, Deducting a Carryforward Domestic production activities deduction, Domestic production activities deduction (line 23). Amended 1040 form , Modified taxable income. Amended 1040 form E Eligible loss, Eligible loss. Amended 1040 form F Farming business, Farming business. Amended 1040 form Farming loss, Farming loss. Amended 1040 form Figuring an NOL Capital losses, Adjustments for capital losses (lines 19–22). Amended 1040 form Carryover, How To Figure an NOL Carryover Form 1045, Schedule A, Form 1045, Schedule A. Amended 1040 form NOL deduction, NOLs from other years (line 24). Amended 1040 form Nonbusiness deductions, Nonbusiness deductions (line 6). Amended 1040 form Nonbusiness income, Nonbusiness income (line 7). Amended 1040 form Filing status, change in, Change in Filing Status Form 1045, Schedule A, Form 1045, Schedule A. Amended 1040 form Form 1045, Schedule B, Form 1045, Schedule B. Amended 1040 form Forms and schedules Form 1040X, Form 1040X. Amended 1040 form Form 1045, Form 1045. Amended 1040 form Form 1045, Schedule A, Form 1045, Schedule A. Amended 1040 form Form 1045, Schedule B, Form 1045, Schedule B. Amended 1040 form Free tax services, Free help with your tax return. Amended 1040 form Future developments, Reminders H Help (see Tax help) How to carry an NOL back or forward, How To Carry an NOL Back or Forward How to figure an NOL, How To Figure an NOL I Illustrated forms and schedules Form 1045, Illustrated Form 1045 Form 1045, Schedule A, Illustrated Form 1045, Schedule A Form 1045, Schedule B, Form 1045, Schedule B. Amended 1040 form M Marital status, change in, Change in Marital Status Missing children, photographs of, Reminders Modified taxable income, Modified taxable income. Amended 1040 form N NOL resulting in no taxable income, NOL resulting in no taxable income. Amended 1040 form NOL year, Introduction, NOL year. Amended 1040 form P Publications (see Tax help) Q Qualified disaster loss, Qualified disaster loss. Amended 1040 form Qualified small business, Qualified small business. Amended 1040 form R Refiguring tax, Refiguring your tax. Amended 1040 form S Specified liability loss, Specified liability loss. Amended 1040 form Steps in figuring NOL, NOL Steps T Tax help, How To Get Tax Help W Waiving the 10-year carryback, Waiving the 10-year carryback. Amended 1040 form Waiving the 5-year carryback, Waiving the 5-year carryback. Amended 1040 form Waiving the carryback period, Waiving the Carryback Period When to use an NOL, When To Use an NOL Worksheet (Continued), Carryover from 2012 to 2013, Prev  Up     Home   More Online Publications
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The Amended 1040 Form

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