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Amendment Forms

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Amendment Forms

Amendment forms Publication 521 - Main Content Table of Contents Who Can Deduct Moving ExpensesMove Related to Start of Work Distance Test Time Test Retirees or Survivors Who Move to the United States Deductible Moving ExpensesMoves to Locations in the United States Moves to Locations Outside the United States Nondeductible Expenses ReimbursementsTypes of Reimbursement Plans Tax Withholding and Estimated Tax How and When To ReportForm 3903 When To Deduct Expenses Illustrated Example Members of the Armed Forces How To Get Tax Help Who Can Deduct Moving Expenses You can deduct your moving expenses if you meet all three of the following requirements. Amendment forms Your move is closely related to the start of work. Amendment forms You meet the distance test. Amendment forms You meet the time test. Amendment forms After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. Amendment forms Retirees, survivors, and Armed Forces members. Amendment forms   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. Amendment forms These rules are discussed later in this publication. Amendment forms Move Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. Amendment forms Closely related in time. Amendment forms   In most cases, you can consider moving expenses incurred within 1 year from the date you first reported to work at the new location as closely related in time to the start of work. Amendment forms It is not necessary that you arrange to work before moving to a new location, as long as you actually go to work in that location. Amendment forms    Figure A. Amendment forms Illustration of Distance Test Please click here for the text description of the image. Amendment forms Figure A   If you do not move within 1 year of the date you begin work, you ordinarily cannot deduct the expenses unless you can show that circumstances existed that prevented the move within that time. Amendment forms Example. Amendment forms Your family moved more than a year after you started work at a new location. Amendment forms You delayed the move for 18 months to allow your child to complete high school. Amendment forms You can deduct your moving expenses. Amendment forms Closely related in place. Amendment forms   You can generally consider your move closely related in place to the start of work if the distance from your new home to the new job location is not more than the distance from your former home to the new job location. Amendment forms If your move does not meet this requirement, you may still be able to deduct moving expenses if you can show that: You are required to live at your new home as a condition of your employment, or You will spend less time or money commuting from your new home to your new job location. Amendment forms Home defined. Amendment forms   Your home means your main home (residence). Amendment forms It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. Amendment forms It does not include other homes owned or kept up by you or members of your family. Amendment forms It also does not include a seasonal home, such as a summer beach cottage. Amendment forms Your former home means your home before you left for your new job location. Amendment forms Your new home means your home within the area of your new job location. Amendment forms Retirees or survivors. Amendment forms   You may be able to deduct the expenses of moving to the United States or its possessions even though the move is not related to the start of work at a new job location. Amendment forms You must have worked outside the United States or be a survivor of someone who did. Amendment forms See Retirees or Survivors Who Move to the United States, later. Amendment forms Distance Test Your move will meet the distance test if your new main job location is at least 50 miles farther from your former home than your old main job location was from your former home. Amendment forms For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. Amendment forms You can use Worksheet 1 to see if you meet this test. Amendment forms Worksheet 1. Amendment forms Distance Test   Note. Amendment forms Members of the Armed Forces may not have to meet this test. Amendment forms See Members of the Armed Forces. Amendment forms     1. Amendment forms Enter the number of miles from your old home to your new workplace 1. Amendment forms miles 2. Amendment forms Enter the number of miles from your old home to your old workplace 2. Amendment forms miles 3. Amendment forms Subtract line 2 from line 1. Amendment forms If zero or less, enter -0- 3. Amendment forms miles 4. Amendment forms Is line 3 at least 50 miles? □ Yes. Amendment forms You meet this test. Amendment forms  □ No. Amendment forms You do not meet this test. Amendment forms You cannot deduct your moving expenses. Amendment forms The distance between a job location and your home is the shortest of the more commonly traveled routes between them. Amendment forms The distance test considers only the location of your former home. Amendment forms It does not take into account the location of your new home. Amendment forms See Figure A, earlier. Amendment forms Example. Amendment forms You moved to a new home less than 50 miles from your former home because you changed main job locations. Amendment forms Your old main job location was 3 miles from your former home. Amendment forms Your new main job location is 60 miles from that home. Amendment forms Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test. Amendment forms First job or return to full-time work. Amendment forms   If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test. Amendment forms   If you go back to full-time work after a substantial period of part-time work or unemployment, your place of work also must be at least 50 miles from your former home. Amendment forms Armed Forces. Amendment forms   If you are in the Armed Forces and you moved because of a permanent change of station, you do not have to meet the distance test. Amendment forms See Members of the Armed Forces, later. Amendment forms Main job location. Amendment forms   Your main job location is usually the place where you spend most of your working time. Amendment forms This could be your office, plant, store, shop, or other location. Amendment forms If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. Amendment forms Union members. Amendment forms   If you work for several employers on a short-term basis and you get work under a union hall system (such as a construction or building trades worker), your main job location is the union hall. Amendment forms More than one job. Amendment forms   If you have more than one job at any time, your main job location depends on the facts in each case. Amendment forms The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. Amendment forms    Table 1. Amendment forms Satisfying the Time Test for Employees and Self-Employed Persons IF you are. Amendment forms . Amendment forms . Amendment forms THEN you satisfy the time test by meeting the. Amendment forms . Amendment forms . Amendment forms an employee 39-week test for employees. Amendment forms self-employed 78-week test for self-employed persons. Amendment forms both self-employed and an employee at the same time 78-week test for a self-employed person or the 39-week  test for an employee. Amendment forms Your principal place of work  determines which test applies. Amendment forms both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. Amendment forms Time Test To deduct your moving expenses, you also must meet one of the following two time tests. Amendment forms The time test for employees. Amendment forms The time test for self-employed persons. Amendment forms Both of these tests are explained below. Amendment forms See Table 1, below, for a summary of these tests. Amendment forms You can deduct your moving expenses before you meet either of the time tests. Amendment forms See Time Test Not Yet Met, later. Amendment forms Time Test for Employees 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 (39-week test). Amendment forms Full-time employment depends on what is usual for your type of work in your area. Amendment forms For purposes of this test, the following four rules apply. Amendment forms You count only your full-time work as an employee, not any work you do as a self-employed person. Amendment forms You do not have to work for the same employer for all 39 weeks. Amendment forms You do not have to work 39 weeks in a row. Amendment forms You must work full time within the same general commuting area for all 39 weeks. Amendment forms Temporary absence from work. Amendment forms   You are considered to have worked full time during any week you are temporarily absent from work because of illness, strikes, lockouts, layoffs, natural disasters, or similar causes. Amendment forms You are also considered to have worked full time during any week you are absent from work for leave or vacation provided for in your work contract or agreement. Amendment forms Seasonal work. Amendment forms   If your work is seasonal, you are considered to be working full time during the off-season only if your work contract or agreement covers an off-season period of less than 6 months. Amendment forms For example, a school teacher on a 12-month contract who teaches on a full-time basis for more than 6 months is considered to have worked full time for the entire 12 months. Amendment forms    Figure B. Amendment forms Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. Amendment forms Figure B Time Test for Self-Employed Persons If you are self-employed, you must work full time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months after you arrive in the general area of your new job location (78-week test). Amendment forms For purposes of the time test for self-employed persons, the following three rules apply. Amendment forms You count any full-time work you do either as an employee or as a self-employed person. Amendment forms You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. Amendment forms You must work within the same general commuting area for all 78 weeks. Amendment forms Example. Amendment forms You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. Amendment forms You pay moving expenses in 2013 and 2014 in connection with this move. Amendment forms On April 15, 2014, when you file your income tax return for the year 2013, you have been performing services as a self-employed individual on a full-time basis in New York City for approximately 20 weeks. Amendment forms Although you have not satisfied the 78-week employment condition at this time, you can deduct your 2013 moving expenses on your 2013 income tax return as there is still sufficient time remaining before December 1, 2015, to satisfy such condition. Amendment forms You can deduct any moving expenses you pay in 2014 on your 2014 income tax return even if you have not met the 78-week test. Amendment forms You have until December 1, 2015, to satisfy this requirement. Amendment forms Self-employment. Amendment forms   You are self-employed if you work as the sole owner of an unincorporated business or as a partner in a partnership carrying on a business. Amendment forms You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. Amendment forms Full-time work. Amendment forms   You can count only those weeks during which you work full time as a week of work. Amendment forms Whether you work full time during any week depends on what is usual for your type of work in your area. Amendment forms For example, you are a self-employed dentist and maintain office hours 4 days a week. Amendment forms You are considered to perform services full time if maintaining office hours 4 days a week is not unusual for other self-employed dentists in your area. Amendment forms Temporary absence from work. Amendment forms   You are considered to be self-employed on a full-time basis during any week you are temporarily absent from work because of illness, strikes, natural disasters, or similar causes. Amendment forms Seasonal trade or business. Amendment forms   If your trade or business is seasonal, the off-season weeks when no work is required or available may be counted as weeks during which you worked full time. Amendment forms The off-season must be less than 6 months and you must work full time before and after the off-season. Amendment forms Example. Amendment forms You own and operate a motel at a beach resort. Amendment forms The motel is closed for 5 months during the off-season. Amendment forms You work full time as the operator of the motel before and after the off-season. Amendment forms You are considered self-employed on a full-time basis during the weeks of the off-season. Amendment forms   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. Amendment forms Example. Amendment forms Justin quit his job and moved from the east coast to the west coast to begin a full-time job as a cabinet-maker for C and L Cabinet Shop. Amendment forms He generally worked at the shop about 40 hours each week. Amendment forms Shortly after the move, Justin also began operating a cabinet-installation business from his home for several hours each afternoon and all day on weekends. Amendment forms Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. Amendment forms    If Justin is unable to satisfy the requirements of the 39-week test during the 12-month period immediately following his arrival in the general location of his new principal place of work, he can satisfy the 78-week test. Amendment forms Joint Return If you are married, file a joint return, and both you and your spouse work full-time, either of you can satisfy the full-time work test. Amendment forms However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. Amendment forms Time Test Not Yet Met You can deduct your moving expenses on your 2013 tax return even though you have not met the time test by the date your 2013 return is due. Amendment forms You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. Amendment forms If you do not deduct your moving expenses on your 2013 return, and you later meet the time test, you can file an amended return for 2013 to take the deduction. Amendment forms See When To Deduct Expenses later, for more details. Amendment forms Failure to meet the time test. Amendment forms    If you deduct moving expenses but do not meet the time test in 2014 or 2015, you must either: Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Amendment forms Example. Amendment forms You arrive in the general area of your new job location, as an employee, on September 15, 2013. Amendment forms You deduct your moving expenses on your 2013 return, the year of the move, even though you have not yet met the time test by the date your return is due. Amendment forms If you do not meet the 39-week test during the 12-month period following your arrival in the general area of your new job location, you must either: Report your moving expense deduction as other income on your Form 1040 for 2014, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Amendment forms Exceptions to the Time Test You do not have to meet the time test if one of the following applies. Amendment forms You are in the Armed Forces and you moved because of a permanent change of station. Amendment forms See Members of the Armed Forces , later. Amendment forms Your main job location was outside the United States and you moved to the United States because you retired. Amendment forms See Retirees or Survivors Who Move to the United States, later. Amendment forms You are the survivor of a person whose main job location at the time of death was outside the United States. Amendment forms See Retirees or Survivors Who Move to the United States, later. Amendment forms Your job at the new location ends because of death or disability. Amendment forms You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. Amendment forms For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job. Amendment forms Retirees or Survivors Who Move to the United States If you are a retiree who was working abroad or a survivor of a decedent who was working abroad and you move to the United States or one of its possessions, you do not have to meet the time test, discussed earlier. Amendment forms However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. Amendment forms If you are living in the United States, retire, and then move and remain retired, you cannot claim a moving expense deduction for that move. Amendment forms United States defined. Amendment forms   For this section of this publication, the term “United States” includes the possessions of the United States. Amendment forms Retirees who were working abroad. Amendment forms   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. Amendment forms However, both your former main job location and your former home must have been outside the United States. Amendment forms Permanently retired. Amendment forms   You are considered permanently retired when you cease gainful full-time employment or self-employment. Amendment forms If, at the time you retire, you intend your retirement to be permanent, you will be considered retired even though you later return to work. Amendment forms Your intention to retire permanently may be determined by: Your age and health, The customary retirement age for people who do similar work, Whether you receive retirement payments from a pension or retirement fund, and The length of time before you return to full-time work. Amendment forms Decedents. Amendment forms   Qualified deductible moving expenses are allowed on a final return (Form 1040 or 1040NR) when a taxpayer has moved and dies within the same calendar year. Amendment forms The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. Amendment forms   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. Amendment forms For more information, see Publication 559, Survivors, Executors, and Administrators. Amendment forms Survivors of decedents who were working abroad. Amendment forms   If you are the spouse or the dependent of a person whose main job location at the time of death was outside the United States, you can deduct moving expenses if the following five requirements are met. Amendment forms The move is to a home in the United States. Amendment forms The move begins within 6 months after the decedent's death. Amendment forms (When a move begins is described below. Amendment forms ) The move is from the decedent's former home. Amendment forms The decedent's former home was outside the United States. Amendment forms The decedent's former home was also your home. Amendment forms When a move begins. Amendment forms   A move begins when one of the following events occurs. Amendment forms You contract for your household goods and personal effects to be moved to your home in the United States, but only if the move is completed within a reasonable time. Amendment forms Your household goods and personal effects are packed and on the way to your home in the United States. Amendment forms You leave your former home to travel to your new home in the United States. Amendment forms Deductible Moving Expenses If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses, you can deduct the reasonable expenses of: Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and Traveling (including lodging but not meals) to your new home. Amendment forms You cannot deduct any expenses for meals. Amendment forms Reasonable expenses. Amendment forms   You can deduct only those expenses that are reasonable for the circumstances of your move. Amendment forms For example, the cost of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Amendment forms If during your trip to your new home, you stop over, or make side trips for sightseeing, the additional expenses for your stopover or side trips are not deductible as moving expenses. Amendment forms Example. Amendment forms Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. Amendment forms On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. Amendment forms Since Beth's excursion into Canada was away from the usual Boston-Buffalo route, the expenses paid or incurred for the excursion are not deductible. Amendment forms Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. Amendment forms Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. Amendment forms Travel by car. Amendment forms   If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either: Your actual expenses, such as the amount you pay for gas and oil for your car, if you keep an accurate record of each expense, or The standard mileage rate of 24 cents per mile. Amendment forms Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct the parking fees and tolls you pay to move. Amendment forms You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. Amendment forms Member of your household. Amendment forms   You can deduct moving expenses you pay for yourself and members of your household. Amendment forms A member of your household is anyone who has both your former and new home as his or her home. Amendment forms It does not include a tenant or employee, unless that person is your dependent. Amendment forms Moves to Locations in the United States If you meet the requirements under Who Can Deduct Moving Expenses, earlier, you can deduct expenses for a move to the area of a new main job location within the United States or its possessions. Amendment forms Your move may be from one U. Amendment forms S. Amendment forms location to another or from a foreign country to the United States. Amendment forms Household goods and personal effects. Amendment forms   You can deduct the cost of packing, crating, and transporting your household goods and personal effects and those of the members of your household from your former home to your new home. Amendment forms For purposes of moving expenses, the term “personal effects” includes, but is not limited to, movable personal property that the taxpayer owns and frequently uses. Amendment forms   If you use your own car to move your things, see Travel by car, earlier. Amendment forms   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. Amendment forms   You can deduct the cost of shipping your car and your household pets to your new home. Amendment forms   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. Amendment forms Your deduction is limited to the amount it would have cost to move them from your former home. Amendment forms Example. Amendment forms Paul Brown has been living and working in North Carolina for the last 4 years. Amendment forms Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. Amendment forms Paul got a job in Washington, DC. Amendment forms It cost him $900 to move the furniture from his North Carolina apartment to Washington and $3,000 to move the stored furniture from Georgia to Washington. Amendment forms It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. Amendment forms He can deduct only $1,800 of the $3,000 he paid. Amendment forms The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). Amendment forms You cannot deduct the cost of moving furniture you buy on the way to your new home. Amendment forms   Storage expenses. Amendment forms   You can include the cost of storing and insuring household goods and personal effects within any period of 30 consecutive days after the day your things are moved from your former home and before they are delivered to your new home. Amendment forms Travel expenses. Amendment forms   You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new home. Amendment forms This includes expenses for the day you arrive. Amendment forms    The day of arrival is the day you secure lodging at the new place of residence, even if the lodging is on a temporary basis. Amendment forms   You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved. Amendment forms   The members of your household do not have to travel together or at the same time. Amendment forms However, you can only deduct expenses for one trip per person. Amendment forms If you use your own car, see Travel by car, earlier. Amendment forms Example. Amendment forms   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. Amendment forms Josh drove the family car to Washington, DC, a trip of 1,100 miles. Amendment forms His expenses were $264. Amendment forms 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. Amendment forms 00. Amendment forms One week later, Robyn flew from Minneapolis to Washington, DC. Amendment forms Her only expense was her $400 plane ticket. Amendment forms The Blacks' deduction is $854. Amendment forms 00 (Josh's $454. Amendment forms 00 + Robyn's $400). Amendment forms Moves to Locations Outside the United States To deduct expenses for a move outside the United States, you must move to the area of a new place of work outside the United States and its possessions. Amendment forms You must meet the requirements under Who Can Deduct Moving Expenses , earlier. Amendment forms Deductible expenses. Amendment forms   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. Amendment forms The cost of moving household goods and personal effects from your former home to your new home. Amendment forms The cost of traveling (including lodging) from your former home to your new home. Amendment forms The cost of moving household goods and personal effects to and from storage. Amendment forms The cost of storing household goods and personal effects while you are at the new job location. Amendment forms The first two items were explained earlier under Moves to Locations in the United States . Amendment forms The last two items are discussed, later. Amendment forms Moving goods and effects to and from storage. Amendment forms   You can deduct the reasonable expenses of moving your personal effects to and from storage. Amendment forms Storage expenses. Amendment forms   You can deduct the reasonable expenses of storing your household goods and personal effects for all or part of the time the new job location remains your main job location. Amendment forms Moving expenses allocable to excluded foreign income. Amendment forms   If you live and work outside the United States, you may be able to exclude from income part or all of the income you earn in the foreign country. Amendment forms You may also be able to claim a foreign housing exclusion or deduction. Amendment forms If you claim the foreign earned income or foreign housing exclusion, you cannot deduct the part of your moving expenses that relates to the excluded income. Amendment forms    Publication 54, Tax Guide for U. Amendment forms S. Amendment forms Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. Amendment forms You can get the publication from most U. Amendment forms S. Amendment forms embassies and consulates, or see How To Get Tax Help at the end of this publication. Amendment forms Nondeductible Expenses You cannot deduct the following items as moving expenses. Amendment forms Any part of the purchase price of your new home. Amendment forms Car tags. Amendment forms Driver's license. Amendment forms Expenses of buying or selling a home (including closing costs, mortgage fees, and points). Amendment forms Expenses of entering into or breaking a lease. Amendment forms Home improvements to help sell your home. Amendment forms Loss on the sale of your home. Amendment forms Losses from disposing of memberships in clubs. Amendment forms Mortgage penalties. Amendment forms Pre-move househunting expenses. Amendment forms Real estate taxes. Amendment forms Refitting of carpet and draperies. Amendment forms Return trips to your former residence. Amendment forms Security deposits (including any given up due to the move). Amendment forms Storage charges except those incurred in transit and for foreign moves. Amendment forms No double deduction. Amendment forms   You cannot take a moving expense deduction and a business expense deduction for the same expenses. Amendment forms You must decide if your expenses are deductible as moving expenses or as business expenses. Amendment forms For example, expenses you have for travel, meals, and lodging while temporarily working at a place away from your regular place of work may be deductible as business expenses if you are considered away from home on business. Amendment forms In most cases, your work at a single location is considered temporary if it is realistically expected to last (and does in fact last) for one year or less. Amendment forms   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. Amendment forms Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. Amendment forms It covers reimbursements for any of your moving expenses discussed in this publication. Amendment forms It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. Amendment forms Types of Reimbursement Plans If you receive a reimbursement for your moving expenses, how you report this amount and your expenses depends on whether the reimbursement is paid to you under an accountable plan or a nonaccountable plan. Amendment forms For a quick overview of how to report your reimbursement and moving expenses, see Table 2 in the section on How and When To Report, later. Amendment forms Your employer should tell you what method of reimbursement is used and what records are required. Amendment forms Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Amendment forms Your expenses must have a business connection – that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Amendment forms Two examples of this are the reasonable expenses of moving your possessions from your former home to your new home, and traveling from your former home to your new home. Amendment forms You must adequately account to your employer for these expenses within a reasonable period of time. Amendment forms You must return any excess reimbursement or allowance within a reasonable period of time. Amendment forms Adequate accounting. Amendment forms   You adequately account for your moving expenses by giving your employer documentation of those expenses, such as a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it. Amendment forms Documentation includes receipts, canceled checks, and bills. Amendment forms Reasonable period of time. Amendment forms   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. Amendment forms However, regardless of the facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Amendment forms You receive an advance within 30 days of the time you have an expense. Amendment forms You adequately account for your expenses within 60 days after they were paid or incurred. Amendment forms You return any excess reimbursement within 120 days after the expense was paid or incurred. Amendment forms You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Amendment forms Excess reimbursement. Amendment forms   This includes any amount you are paid (including advances and allowances) that is more than the moving expenses that you adequately accounted for to your employer within a reasonable period of time. Amendment forms Returning excess reimbursements. Amendment forms   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. Amendment forms Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. Amendment forms For example, if you received an advance and you did not spend all the money on deductible moving expenses, or you do not have proof of all your expenses, you have an excess reimbursement. Amendment forms You meet accountable plan rules. Amendment forms   If for all reimbursements you meet the three rules for an accountable plan (listed earlier), your employer should not include any reimbursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. Amendment forms Instead, your employer should include the reimbursements in box 12 of your Form W-2. Amendment forms Example. Amendment forms You lived in Boston and accepted a job in Atlanta. Amendment forms Under an accountable plan, your employer reimbursed you for your actual traveling expenses from Boston to Atlanta and the cost of moving your furniture to Atlanta. Amendment forms Your employer will include the reimbursement on your Form W-2, box 12, with Code P. Amendment forms If your moving expenses are more than your reimbursement, you may be able to deduct your additional expenses (see How and When To Report, later). Amendment forms You do not meet accountable plan rules. Amendment forms   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. Amendment forms   If your deductible expenses are reimbursed under an otherwise accountable plan but you do not return, within a reasonable period, any reimbursement of expenses for which you did not adequately account, then only the amount for which you did adequately account is considered as paid under an accountable plan. Amendment forms The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). Amendment forms Reimbursement of nondeductible expenses. Amendment forms   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. Amendment forms The reimbursements you receive for the nondeductible expenses and any allowances for miscellaneous or unspecified expenses are treated as paid under a nonaccountable plan (see below) and are included in your income. Amendment forms If you are reimbursed by your employer for the taxes you must pay (including social security and Medicare taxes) because you have received taxable moving expense reimbursements, you must pay tax on this reimbursement as well, and it is treated as paid under a nonaccountable plan. Amendment forms Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. Amendment forms In addition, the following payments will be treated as paid under a nonaccountable plan. Amendment forms Excess reimbursements you fail to return to your employer. Amendment forms Reimbursements of nondeductible expenses. Amendment forms See Reimbursement of nondeductible expenses, earlier. Amendment forms If an arrangement pays for your moving expenses by reducing your wages, salary, or other pay, the amount of the reduction will be treated as a payment made under a nonaccountable plan. Amendment forms This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. Amendment forms If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. Amendment forms Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. Amendment forms Your employer will report the total in box 1 of your Form W-2. Amendment forms Example. Amendment forms To get you to work in another city, your new employer reimburses you under an accountable plan for the $7,500 loss on the sale of your home. Amendment forms Because this is a reimbursement of a nondeductible expense, it is treated as paid under a nonaccountable plan and must be included as income in box 1 of your Form W-2. Amendment forms Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Do not include in income any moving expense payment you received under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. Amendment forms These payments are made to persons displaced from their homes, businesses, or farms by federal projects. Amendment forms Tax Withholding and Estimated Tax Your employer must withhold income, social security, and Medicare taxes from reimbursements and allowances paid to you that are included in your income. Amendment forms See Reimbursements included in income, later. Amendment forms Reimbursements excluded from income. Amendment forms   Your employer should not include in your wages reimbursements paid under an accountable plan (explained earlier) for moving expenses that you: Could deduct if you had paid or incurred them, and Did not deduct in an earlier year. Amendment forms These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. Amendment forms Your employer should report these reimbursements on your Form W-2, box 12, with Code P. Amendment forms    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). Amendment forms Expenses deducted in earlier year. Amendment forms   If you receive a reimbursement this year for moving expenses deducted in an earlier year, and the reimbursement is not included as wages in box 1 of your Form W-2, you must include the reimbursement in income on Form 1040, line 21. Amendment forms Your employer should show the amount of your reimbursement in box 12 of your Form W-2. Amendment forms Reimbursements included in income. Amendment forms   Your employer must include in your income any reimbursements made (or treated as made) under a nonaccountable plan, even though they are for deductible moving expenses. Amendment forms See Nonaccountable Plans under Types of Reimbursement Plans, earlier. Amendment forms Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. Amendment forms This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. Amendment forms It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. Amendment forms Reimbursement for deductible and nondeductible expenses. Amendment forms    If your employer reimburses you for both deductible and nondeductible moving expenses, your employer must determine the amount of the reimbursement that is not taxable and not subject to withholding. Amendment forms Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. Amendment forms Amount of income tax withheld. Amendment forms   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. Amendment forms It depends in part on whether income tax is withheld from your regular wages, on whether the reimbursements and allowances are added to your regular wages, and on any information you have given to your employer on Form W-4, Employee's Withholding Allowance Certificate. Amendment forms   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. Amendment forms The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. Amendment forms Estimated tax. Amendment forms    If you must make estimated tax payments, you need to take into account any taxable reimbursements and deductible moving expenses in figuring your estimated tax. Amendment forms For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. Amendment forms How and When To Report This section explains how and when to report your moving expenses and any reimbursements or allowances you received for your move. Amendment forms For a quick overview, see Table 2, later. Amendment forms Form 3903 Use Form 3903 to figure your moving expense deduction. Amendment forms Use a separate Form 3903 for each move for which you are deducting expenses. Amendment forms Do not file Form 3903 if all of the following apply. Amendment forms You moved to a location outside the United States in an earlier year. Amendment forms You are claiming only storage fees while you were away from the United States. Amendment forms Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. Amendment forms Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Form 1040, line 26, and enter “Storage” on the dotted line next to the amount. Amendment forms If you meet the special rules for members of the Armed Forces, see How to complete Form 3903 for members of the Armed Forces under Members of the Armed Forces, later. Amendment forms Completing Form 3903. Amendment forms   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. Amendment forms If so, complete lines 1 through 3 of the form using your actual expenses (except, if you use your own car, you can figure expenses based on the standard mileage rate, instead of actual amounts for gas and oil). Amendment forms Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. Amendment forms This excluded amount should be identified on Form W-2, box 12, with code P. Amendment forms Expenses greater than reimbursement. Amendment forms   If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Amendment forms This is your moving expense deduction. Amendment forms Expenses equal to or less than reimbursement. Amendment forms    If line 3 is equal to or less than line 4, you have no moving expense deduction. Amendment forms Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. Amendment forms Table 2. Amendment forms Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. Amendment forms . Amendment forms . Amendment forms AND you have. Amendment forms . Amendment forms . Amendment forms THEN. Amendment forms . Amendment forms . Amendment forms your reimbursement reported only  in box 12 with code P moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses* and reimbursements. Amendment forms your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. Amendment forms your reimbursement divided  between box 12 and box 1 moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses,* but only the  reimbursements reported in box 12 of  Form W-2. Amendment forms your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. Amendment forms no reimbursement moving expenses file Form 3903 showing all allowable  expenses. Amendment forms * * See Deductible Moving Expenses, earlier, for allowable expenses. Amendment forms    Where to deduct. Amendment forms   Deduct your moving expenses on Form 1040, line 26. Amendment forms The amount of moving expenses you can deduct is shown on Form 3903, line 5. Amendment forms    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. Amendment forms   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. Amendment forms Expenses not reimbursed. Amendment forms   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. Amendment forms Example. Amendment forms In December 2012, your employer transferred you to another city in the United States, where you still work. Amendment forms You are single and were not reimbursed for your moving expenses. Amendment forms In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. Amendment forms In January 2013, you paid for travel to the new city. Amendment forms You can deduct these additional expenses on your 2013 tax return. Amendment forms Expenses reimbursed. Amendment forms   If you are reimbursed for your expenses and you use the cash method of accounting, you can deduct your expenses either in the year you paid them or in the year you received the reimbursement. Amendment forms If you use the cash method of accounting, you can choose to deduct the expenses in the year you are reimbursed even though you paid the expenses in a different year. Amendment forms See Choosing when to deduct, next. Amendment forms   If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Form 1040, line 21. Amendment forms Choosing when to deduct. Amendment forms   If you use the cash method of accounting, which is used by most individuals, you can choose to deduct moving expenses in the year your employer reimburses you if: You paid the expenses in a year before the year of reimbursement, or You paid the expenses in the year immediately after the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year. Amendment forms How to make the choice. Amendment forms   You choose to deduct moving expenses in the year you received reimbursement by taking the deduction on your return, or amended return, for that year. Amendment forms    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. Amendment forms Illustrated Example Tom and Peggy Smith are married and have two children. Amendment forms They owned a home in Detroit where Tom worked. Amendment forms On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. Amendment forms Peggy flew to San Diego on March 1 to look for a new home. Amendment forms She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. Amendment forms The Smiths sold their Detroit home for $1,500 less than they paid for it. Amendment forms They contracted to have their personal effects moved to San Diego on April 3. Amendment forms The family drove to San Diego where they found that their new home was not finished. Amendment forms They stayed in a nearby motel until the house was ready on May 1. Amendment forms On April 10, Tom went to work in the San Diego plant where he still works. Amendment forms Their records for the move show: 1) Peggy's pre-move househunting  trip:       Travel and lodging   $ 449       Meals   75   $ 524 2) Down payment on San Diego  home 25,000 3) Real estate commission paid on  sale of Detroit home 3,500 4) Loss on sale of Detroit home (not  including real estate commission) 1,500 5) Amount paid for moving personal  effects (furniture, other household  goods, etc. Amendment forms ) 8,000 6) Expenses of driving to San Diego:       Mileage (Start 14,278;  End 16,478) 2,200 miles at 24 cents a mile   $ 528       Lodging   180       Meals   320   1,028 7) Cost of temporary living  expenses in San Diego:       Motel rooms   $1,450       Meals   2,280   3,730 Total $43,282   Tom was reimbursed $10,907 under an accountable plan. Amendment forms His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. Amendment forms Moving personal effects   $6,800 Travel (and lodging) to San Diego   708 Travel (and lodging) for househunting trip   449 Lodging for temporary quarters   1,450 Loss on sale of home   1,500 Total reimbursement   $10,907 The employer included this reimbursement on Tom's Form W-2 for the year. Amendment forms The reimbursement of allowable expenses, $7,508 for moving household goods and travel to San Diego, was included in box 12 of Form W-2. Amendment forms His employer identified this amount with code P. Amendment forms The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. Amendment forms Tom must include this amount on Form 1040, line 7. Amendment forms The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. Amendment forms Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. Amendment forms To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. Amendment forms Item 5 — moving personal effects (line 1)   $8,000 Item 6 — driving to San Diego ($528 + $180)  (line 2)   708 Total tax deductible moving expenses (line 3)   $8,708 Minus: Reimbursement included in box 12  of Form W-2 (line 4)   7,508 Tax deduction for moving expenses (line 5)   $1,200   Tom's Form 3903 is shown, later. Amendment forms He also enters his deduction, $1,200, on Form 1040, line 26. Amendment forms Nondeductible expenses. Amendment forms   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. Amendment forms Item 1 — pre-move househunting expenses of $524. Amendment forms Item 2 — the $25,000 down payment on the San Diego home. Amendment forms If any part of it were for payment of deductible taxes or interest on the mortgage on the house, that part would be deductible as an itemized deduction. Amendment forms Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. Amendment forms The commission is used to figure the gain or loss on the sale. Amendment forms Item 4 — the $1,500 loss on the sale of the Detroit home. Amendment forms Item 6 — the $320 expense for meals while driving to San Diego. Amendment forms (However, the lodging and car expenses are deductible. Amendment forms ) Item 7 — temporary living expenses of $3,730. Amendment forms    This image is too large to be displayed in the current screen. Amendment forms Please click the link to view the image. Amendment forms 2012 Form 3903 Moving Expenses Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests, discussed earlier. Amendment forms You can deduct your unreimbursed moving expenses. Amendment forms A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. Amendment forms The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. Amendment forms Spouse and dependents. Amendment forms   If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to: The place of enlistment, The member's, spouse's, or dependent's home of record, or A nearer point in the United States. Amendment forms   If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location. Amendment forms Services or reimbursements provided by government. Amendment forms   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. Amendment forms In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual moving expenses, the government must include the excess in your wages on Form W-2. Amendment forms However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance is not included in income and should not be included in box 1 of Form W-2. Amendment forms   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. Amendment forms You can deduct the expenses that are more than your reimbursements. Amendment forms See Deductible Moving Expenses, earlier. Amendment forms How to complete Form 3903 for members of the Armed Forces. Amendment forms    Take the following steps. Amendment forms Complete lines 1 through 3 of the form, using your actual expenses. Amendment forms Do not include any expenses for moving services provided by the government. Amendment forms Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. Amendment forms Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. Amendment forms Do not include the value of moving or storage services provided by the government. Amendment forms Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. Amendment forms Complete line 5. Amendment forms If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Amendment forms This is your moving expense deduction. Amendment forms If line 3 is equal to or less than line 4, you do not have a moving expense deduction. Amendment forms Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. Amendment forms If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. Amendment forms    Do not deduct any expenses for moving or storage services provided by the government. Amendment forms How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Amendment forms Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Amendment forms Free help with your tax return. Amendment forms   Free help in preparing your return is available nationwide from IRS-certified volunteers. Amendment forms The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Amendment forms The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Amendment forms 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. Amendment forms Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Amendment forms To find the nearest VITA or TCE site, visit IRS. Amendment forms gov or call 1-800-906-9887. Amendment forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amendment forms To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amendment forms aarp. Amendment forms org/money/taxaide or call 1-888-227-7669. Amendment forms   For more information on these programs, go to IRS. Amendment forms gov and enter “VITA” in the search box. Amendment forms Internet. Amendment forms IRS. Amendment forms gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Amendment forms Apply for an Employer Identification Number (EIN). Amendment forms Go to IRS. Amendment forms gov and enter Apply for an EIN in the search box. Amendment forms Request an Electronic Filing PIN by going to IRS. Amendment forms gov and entering Electronic Filing PIN in the search box. Amendment forms Check the status of your 2013 refund with Where's My Refund? Go to IRS. Amendment forms gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amendment forms If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amendment forms Check the status of your amended return. Amendment forms Go to IRS. Amendment forms gov and enter Where's My Amended Return in the search box. Amendment forms Download forms, instructions, and publications, including some accessible versions. Amendment forms Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Amendment forms gov or IRS2Go. Amendment forms Tax return and tax account transcripts are generally available for the current year and past three years. Amendment forms Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amendment forms gov. Amendment forms Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Amendment forms Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amendment forms gov. Amendment forms Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Amendment forms gov or IRS2Go. Amendment forms Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Amendment forms An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Amendment forms Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Amendment forms If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Amendment forms Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amendment forms Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Amendment forms gov. Amendment forms Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amendment forms The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amendment forms Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Amendment forms AARP offers the Tax-Aide counseling program as part of the TCE program. Amendment forms Visit AARP's website to find the nearest Tax-Aide location. Amendment forms Research your tax questions. Amendment forms Search publications and instructions by topic or keyword. Amendment forms Read the Internal Revenue Code, regulations, or other official guidance. Amendment forms Read Internal Revenue Bulletins. Amendment forms Sign up to receive local and national tax news by email. Amendment forms Phone. Amendment forms You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amendment forms Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Amendment forms Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Amendment forms Call to locate the nearest volunteer help site, 1-800-906-9887. Amendment forms Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amendment forms The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amendment forms Most VITA and TCE sites offer free electronic filing. Amendment forms Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amendment forms Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amendment forms Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Amendment forms The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Amendment forms If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amendment forms Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Amendment forms Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amendment forms Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Amendment forms Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amendment forms Call to order forms, instructions and publications, 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). Amendment forms You should receive your order within 10 business days. Amendment forms Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Amendment forms Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Amendment forms Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Amendment forms Call to ask tax questions, 1-800-829-1040. Amendment forms Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amendment forms The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amendment forms These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Amendment forms gsa. Amendment forms gov/fedrelay. Amendment forms Walk-in. Amendment forms You can find a selection of forms, publications and services — in-person, face-to-face. Amendment forms Products. Amendment forms You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amendment forms Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amendment forms Services. Amendment forms You can walk in to your local TAC most business days for personal, face-to-face tax help. Amendment forms An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amendment forms 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. Amendment forms No appointment is necessary—just walk in. Amendment forms Before visiting, check www. Amendment forms irs. Amendment forms gov/localcontacts for hours of operation and services provided. Amendment forms Mail. Amendment forms You can send your order for forms, instructions, and publications to the address below. Amendment forms You should receive a response within 10 business days after your request is received. Amendment forms  Internal Revenue Service 1201 N. Amendment forms Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Amendment forms   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amendment forms Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amendment forms What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Amendment forms We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Amendment forms You face (or your business is facing) an immediate threat of adverse action. Amendment forms You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amendment forms   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Amendment forms Here's why we can help: TAS is an independent organization within the IRS. Amendment forms Our advocates know how to work with the IRS. Amendment forms Our services are free and tailored to meet your needs. Amendment forms We have offices in every state, the District of Columbia, and Puerto Rico. Amendment forms How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Amendment forms irs. Amendment forms gov/advocate, or call us toll-free at 1-877-777-4778. Amendment forms How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amendment forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Amendment forms irs. Amendment forms gov/sams. Amendment forms Low Income Taxpayer Clinics. Amendment forms   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Amendment forms Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amendment forms Visit www. Amendment forms TaxpayerAdvocate. Amendment forms irs. Amendment forms gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amendment forms Prev  Up  Next   Home   More Online Publications
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IRS Urges Taxpayers to Avoid Becoming Victims of Tax Scams

IR-2011-73, July 11, 2011

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WASHINGTON — The Internal Revenue Service today encouraged taxpayers to guard against being misled by unscrupulous individuals trying to persuade them to file false claims for tax credits or rebates.

The IRS has noted an increase in tax-return-related scams, frequently involving unsuspecting taxpayers who normally do not have a filing requirement in the first place. These taxpayers are led to believe they should file a return with the IRS for tax credits, refunds or rebates for which they are not really entitled. Many of these recent scams have been targeted in the South and Midwest.

Most paid tax return preparers provide honest and professional service, but there are some who engage in fraud and other illegal activities.   Unscrupulous promoters deceive people into paying for advice on how to file false claims. Some promoters may charge unreasonable amounts for preparing legitimate returns that could have been prepared for free by the IRS or IRS sponsored Volunteer Income Tax Assistance partners. In other situations, identity theft is involved.

Taxpayers should be wary of any of the following:

  • Fictitious claims for refunds or rebates based on excess or withheld Social Security benefits.
  • Claims that Treasury Form 1080 can be used to transfer funds from the Social Security Administration to the IRS enabling a payout from the IRS.
  • Unfamiliar for-profit tax services teaming up with local churches.
  • Home-made flyers and brochures implying credits or refunds are available without proof of eligibility.
  • Offers of free money with no documentation required.
  • Promises of refunds for “Low Income – No Documents Tax Returns.”
  • Claims for the expired Economic Recovery Credit Program or Recovery Rebate Credit. 
  • Advice on claiming the Earned Income Tax Credit based on exaggerated reports of self-employment income.

In some cases non-existent Social Security refunds or rebates have been the bait used by the con artists.  In other situations, taxpayers deserve the tax credits they are promised but the preparer uses fictitious or inflated information on the return which results in a fraudulent return.

Flyers and advertisements for free money from the IRS, suggesting that the taxpayer can file with little or no documentation, have been appearing in community churches around the country. Promoters are targeting church congregations, exploiting their good intentions and credibility. These schemes also often spread by word of mouth among unsuspecting and well-intentioned people telling their friends and relatives. 
Promoters of these scams often prey upon low income individuals and the elderly. 

They build false hopes and charge people good money for bad advice.  In the end, the victims discover their claims are rejected or the refund barely exceeds what they paid the promoter.  Meanwhile, their money and the promoters are long gone.

Unsuspecting individuals are most likely to get caught up in scams and the IRS is warning all taxpayers, and those that help others prepare returns, to remain vigilant. If it sounds too good to be true, it probably is.

Anyone with questions about a tax credit or program should visit www.IRS.gov, call the IRS toll-free number at 800-829-1040 or visit a local IRS Taxpayer Assistance Center.

For questions about rebates, credit and benefits from other federal agencies contact the relevant agency directly for accurate information. 

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Page Last Reviewed or Updated: 19-Mar-2014

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