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Easy tax form Publication 3 - Main Content Table of Contents Gross IncomeForeign Source Income Military Spouses Residency Relief Act (MSRRA) Community Property Form W-2 Codes Adjustments to IncomeArmed Forces Reservists Individual Retirement Arrangements Moving Expenses Combat Zone ExclusionCombat Zone Serving in a Combat Zone Amount of Exclusion Alien StatusResident Aliens Nonresident Aliens Dual-Status Aliens Sale of HomePeriod of suspension. Easy tax form Qualified official extended duty. Easy tax form ForeclosuresLump Sum Portion of Settlement Payment. Easy tax form Interest Payment on Lump Sum Portion of Settlement Payment. Easy tax form Lost Equity Portion of Settlement Payment. Easy tax form The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Easy tax form Interest Payment on Lost Equity Portion of Settlement Payment. Easy tax form Itemized DeductionsEmployee Business Expenses Repayments CreditsFirst-Time Homebuyer Credit Child Tax Credit Earned Income Credit Credit for Excess Social Security Tax Withheld Forgiveness of Decedent's Tax LiabilityCombat Zone Related Forgiveness Terrorist or Military Action Related Forgiveness Claims for Tax Forgiveness Filing ReturnsSame-Sex Marriage Where To File When To File Signing Returns Extension of DeadlinesService That Qualifies for an Extension of Deadline Length of Extension Actions for Which Deadlines Are Extended Deferral of Payment Maximum Rate of Interest How To Get Tax HelpLow Income Taxpayer Clinics Gross Income Members of the Armed Forces receive many different types of pay and allowances. Easy tax form Some are included in gross income while others are excluded from gross income. Easy tax form Included items (Table 1) are subject to tax and must be reported on your tax return. Easy tax form Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. Easy tax form For information on the exclusion of pay for service in a combat zone and other tax benefits for combat zone participants, see Combat Zone Exclusion and Extension of Deadlines , later. Easy tax form Table 1. Easy tax form Included Items These items are included in gross income, unless the pay is for service in a combat zone. Easy tax form Basic pay • Active duty   Bonus pay • Career status   • Attendance at a designated service school     • Enlistment  • Officer   • Back wages     • Overseas extension   • CONUS COLA       • Reenlistment   • Drills         • Reserve training         • Training duty   Other pay  • Accrued leave          • High deployment per diem Special • Aviation career incentives      • Personal money allowances paid to pay • Career sea     high-ranking officers   • Diving duty      • Student loan repayment from programs   • Foreign duty (outside the 48 contiguous     such as the Department of Defense   states and the District of Columbia)     Educational Loan Repayment Program   • Foreign language proficiency     when year's service (requirement) is not   • Hardship duty     attributable to a combat zone   • Hostile fire or imminent danger         • Medical and dental officers   Incentive pay  • Submarine   • Nuclear-qualified officers      • Flight   • Optometry      • Hazardous duty   • Pharmacy      • High altitude/Low Opening (HALO)   • Special compensation for assistance with activities of daily living (SCAADL)         • Special duty assignment pay         • Veterinarian         • Voluntary Separation Incentive       Basic allowance for housing (BAH). Easy tax form   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. Easy tax form Table 2. Easy tax form Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. Easy tax form There is no exclusion for the personal use of a government-provided vehicle. Easy tax form Combat  zone pay • Compensation for active service while in a combat zone Note: Limited amount for officers     • Housing and cost-of-living allowances abroad paid by the U. Easy tax form S. Easy tax form Government or by a foreign government         • OHA (Overseas Housing Allowance)                     Other pay • Defense counseling         • Disability, including payments received for injuries incurred as a direct result of a terrorist or military action         • Group-term life insurance   Moving • Dislocation   • Professional education   allowances • Military base realignment and   • ROTC educational and subsistence     closure benefit    allowances     (the exclusion is limited as   • State bonus pay for service in a     described above)   combat zone     • Move-in housing   • Survivor and retirement protection     • Moving household and   plan premiums     personal items   • Uniform allowances     • Moving trailers or mobile homes   • Uniforms furnished to enlisted     • Storage   personnel     • Temporary lodging and         temporary lodging expenses                 Travel • Annual round trip for dependent Death • Burial services   allowances students allowances • Death gratuity payments to     • Leave between consecutive   eligible survivors     overseas tours   • Travel of dependents to burial site     • Reassignment in a dependent         restricted status Family • Certain educational expenses for     • Transportation for you or your allowances dependents     dependents during ship overhaul   • Emergencies     or inactivation   • Evacuation to a place of safety     • Per diem   • Separation             In-kind military • Dependent-care assistance program Living • BAH (Basic Allowance for Housing)   benefits • Legal assistance allowances • BAS (Basic Allowance for Subsistence)     • Medical/dental care         • Commissary/exchange discounts         • Space-available travel on government aircraft           Death gratuity. Easy tax form   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. Easy tax form Differential wage payments. Easy tax form   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and that represent all or a portion of the wages the individual would have received from the employer if the individual was performing services for the employer. Easy tax form These amounts are taxable and cannot be excluded as combat pay. Easy tax form Military base realignment and closure benefit. Easy tax form   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. Easy tax form However, the excludable amount cannot be more than the maximum amount described in subsection (c) of 42 USC 3374 as in effect on November 6, 2009. Easy tax form Any part of the payment that is more than this limit is included in gross income. Easy tax form For more information about the HAP, see http://hap. Easy tax form usace. Easy tax form army. Easy tax form mil/Overview. Easy tax form html. Easy tax form Qualified reservist distribution (QRD). Easy tax form   A QRD is a distribution to an individual of all or part of the individual's balance in a cafeteria plan or health flexible spending arrangement if: The individual was a reservist who was ordered or called to active duty for more than 179 days or for an indefinite period, and The distribution is made no sooner than the date the reservist was ordered or called to active duty and no later than the last day reimbursements could otherwise be made under the arrangement for the plan year which includes the date of the order or the call to duty. Easy tax form A QRD is included in gross income and is subject to employment taxes. Easy tax form The employer must include the QRD (reduced by after-tax contributions to the health flexible spending arrangement) as wages on Form W-2, Wage and Tax Statement. Easy tax form Thrift Savings Plan (TSP) distributions. Easy tax form   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. Easy tax form   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. Easy tax form However, the earnings on the tax-exempt portion of the distribution are taxable. Easy tax form The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. Easy tax form Roth Thrift Savings Plan (TSP) balance. Easy tax form   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. Easy tax form Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Easy tax form Qualified distributions from a Roth TSP are not included in your income. Easy tax form For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. Easy tax form S. Easy tax form Civil Service Retirement Benefits. Easy tax form State bonus payments. Easy tax form   Bonus payments made by a state (or a political subdivision thereof) to a member or former member of the uniformed services of the United States or to a dependent of such member are considered combat pay (and therefore may not be taxable) if the payments are made only because of the member's service in a combat zone. Easy tax form See Combat Zone , later, for a list of designated combat zones. Easy tax form Foreign Source Income If you are a U. Easy tax form S. Easy tax form citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. Easy tax form S. Easy tax form law allows you to exclude) on your tax return. Easy tax form This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2 or a Form 1099. Easy tax form This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Easy tax form Certain taxpayers can exclude income earned in foreign countries. Easy tax form For 2013, this exclusion amount can be as much as $97,600. Easy tax form However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. Easy tax form S. Easy tax form Government. Easy tax form Employees of the U. Easy tax form S. Easy tax form Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. Easy tax form Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. Easy tax form For more information on the exclusion, see Publication 54. Easy tax form Residents of American Samoa may be able to exclude income from American Samoa. Easy tax form This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. Easy tax form S. Easy tax form Government. Easy tax form If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. Easy tax form S. Easy tax form Possessions. Easy tax form Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. Easy tax form S. Easy tax form military servicemember and your domicile is the same as the servicemember's, you can choose to keep your prior residence or domicile for tax purposes when you accompany the servicemember spouse, who is relocating under military orders to a new duty station in one of the 50 states, the District of Columbia, or a U. Easy tax form S. Easy tax form possession. Easy tax form See Publication 570 for more information. Easy tax form Domicile. Easy tax form   Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Easy tax form It is not always where you presently live. Easy tax form Community Property The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. Easy tax form The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Easy tax form Marital status. Easy tax form   Community property rules apply to married persons whose domicile during the tax year was in a community property state. Easy tax form The rules may affect your tax liability if you file separate returns or are divorced during the year. Easy tax form Nevada, Washington, and California domestic partners. Easy tax form   A registered domestic partner in Nevada, Washington, or California generally must report half the combined income of the individual and his or her domestic partner. Easy tax form See Form 8958 and Publication 555, Community Property. Easy tax form Nature of the payment. Easy tax form   Active duty military pay is subject to community property laws. Easy tax form Armed Forces retired or retainer pay may be subject to community property laws. Easy tax form   For more information on community property laws, see Publication 555. Easy tax form Form W-2 Codes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Easy tax form Form W-2 also shows other amounts that you may find important in box 12. Easy tax form The amounts shown in box 12 are generally preceded by a code. Easy tax form A list of codes used in box 12 is shown, next. Easy tax form Form W-2 Reference Guide for Box 12 Codes A Uncollected social security or RRTA J Nontaxable sick pay T Adoption benefits   tax on tips             K 20% excise tax on excess golden V Income from exercise of B Uncollected Medicare tax on tips   parachute payments   nonstatutory stock option(s)             C Taxable cost of group-term life L Substantiated employee business W Employer contributions (including   insurance over $50,000   expense reimbursements   employee contributions through a           cafeteria plan) to an employee's D Elective deferrals under a section M Uncollected social security or RRTA   health savings account (HSA)   401(k) cash or deferred arrangement   tax on taxable cost of group-term life       plan (including a SIMPLE 401(k)   insurance over $50,000 (former Y Deferrals under a section 409A   arrangement)   employees only)   nonqualified deferred           compensation plan E Elective deferrals under a section N Uncollected Medicare tax on taxable       403(b) salary reduction agreement   cost of group-term life insurance Z Income under section 409A on a       over $50,000 (former employees only)   nonqualified deferred F Elective deferrals under a section       compensation plan   408(k)(6) salary reduction SEP P Excludable moving expense           reimbursements paid directly to AA Designated Roth contributions G Elective deferrals and employer   employee   under a section 401(k) plan   contributions (including nonelective           deferrals) to a section 457(b) Q Nontaxable combat pay BB Designated Roth contributions   deferred compensation plan       under a section 403(b) plan     R Employer contributions to an Archer     H Elective deferrals to a section   MSA DD Cost of employer-sponsored   501(c)(18)(D) tax-exempt       health coverage   organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE  EE  Designated Roth contributions under a governmental section 457(b) plan  Note. Easy tax form For more information on these codes, see your Form(s) W-2. Easy tax form Adjustments to Income Adjusted gross income is your total income minus certain adjustments. Easy tax form The following adjustments are of particular interest to members of the Armed Forces. Easy tax form Armed Forces Reservists If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U. Easy tax form S. Easy tax form Individual Income Tax Return, rather than as a miscellaneous itemized deduction. Easy tax form Include all unreimbursed expenses from the time you leave home until the time you return home. Easy tax form The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. Easy tax form For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. Easy tax form Member of a reserve component. Easy tax form   You are a member of a reserve component of the Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. Easy tax form How to report. Easy tax form   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Easy tax form Then enter on Form 1040, line 24, the part of your expenses, up to the federal rate, included on Form 2106, line 10, or Form 2106-EZ, line 6, that is for reserve-related travel more than 100 miles from your home. Easy tax form Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. Easy tax form Example. Easy tax form Captain Harris, a member of the Army Reserve, traveled to a location 220 miles from his home to perform his work in the reserves in April 2013. Easy tax form He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. Easy tax form 5 cents per mile), $300 for meals, and $1,000 for lodging. Easy tax form He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. Easy tax form Only 50% of his meal expenses are deductible. Easy tax form He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. Easy tax form He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. Easy tax form He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. Easy tax form Individual Retirement Arrangements Generally, you can deduct the lesser of the contributions to your traditional individual retirement arrangement (IRA) for the year or the general limit (or spousal IRA limit, if applicable). Easy tax form However, if you or your spouse was covered by an employer-maintained retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. Easy tax form The Form W-2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. Easy tax form The “Retirement plan” box should have a mark in it if you were covered. Easy tax form For purposes of a deduction for contributions to a traditional IRA, Armed Forces members (including reservists on active duty for more than 90 days during the year) are considered covered by an employer-maintained retirement plan. Easy tax form Individuals serving in the U. Easy tax form S. Easy tax form Armed Forces or in support of the U. Easy tax form S. Easy tax form Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. Easy tax form For more information on this extension of deadline provision, see Extension of Deadlines , later. Easy tax form For more information on IRAs, see Publication 590. Easy tax form Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. Easy tax form This means that even though you do not have to include the combat pay in your gross income, you do include it in your compensation when figuring the limits on contributions and deductions of contributions to IRAs. Easy tax form Qualified Reservist Distributions A qualified reservist distribution is defined below. Easy tax form It is not subject to the 10% additional tax on early distributions from certain retirement plans. Easy tax form Definition. Easy tax form   A distribution you receive is a qualified reservist distribution if the following requirements are met. Easy tax form You were ordered or called to active duty after September 11, 2001. Easy tax form You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component (see Member of a reserve component , earlier, under Armed Forces Reservists. Easy tax form ) The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. Easy tax form The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. Easy tax form Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. Easy tax form You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. Easy tax form You make these repayment contributions to an IRA, even if you received the qualified reservist distribution from a section 401(k) or 403(b) plan or a similar arrangement. Easy tax form Limit. Easy tax form   Your qualified reservist repayments cannot be more than your qualified reservist distributions. Easy tax form When repayment contributions can be made. Easy tax form   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. Easy tax form No deduction. Easy tax form   You cannot deduct qualified reservist repayments. Easy tax form Figuring your IRA deduction. Easy tax form   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. Easy tax form Reporting the repayment. Easy tax form   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. Easy tax form Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. Easy tax form However, if you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet these tests. Easy tax form You can deduct your unreimbursed moving expenses on Form 3903. Easy tax form Permanent change of station. Easy tax form   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. Easy tax form The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. Easy tax form Spouse and dependents. Easy tax form   If you are the spouse or dependent of a member of the Armed Forces who deserts, is imprisoned, or dies, a permanent change of station for you includes a move to: The member's place of enlistment or induction, Your, or the member's, home of record, or A nearer point in the United States. Easy tax form   If the military moves you to or from a different location than the member, the moves are treated as a single move to your new main job location. Easy tax form Services or reimbursements provided by the government. Easy tax form   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. Easy tax form Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. Easy tax form   Generally, if the total reimbursements or allowances that you receive from the government because of the move are more than your actual moving expenses, the excess is included in your wages on Form W-2. Easy tax form However, if any reimbursements or allowances (other than dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on Form W-2, the excess still must be included in gross income on Form 1040, line 7. Easy tax form   Use Form 3903 to deduct qualified expenses that exceed your reimbursements and allowances (including dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances that are excluded from gross income). Easy tax form   If you must relocate and your spouse and dependents move to or from a different location, do not include in income reimbursements, allowances, or the value of moving and storage services provided by the government to move you and your spouse and dependents to and from the separate locations. Easy tax form   Do not deduct any expenses for moving services that were provided by the government. Easy tax form Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. Easy tax form Deductible Moving Expenses If you move because of a permanent change of station, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. Easy tax form You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. Easy tax form Moving household goods and personal effects. Easy tax form   You can deduct the expenses of moving your household goods and personal effects, including expenses for hauling a trailer, packing, crating, in-transit storage, and insurance. Easy tax form You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. Easy tax form Storing and insuring household goods and personal effects. Easy tax form   You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days after the day these goods and effects are moved from your former home and before they are delivered to your new home. Easy tax form Travel. Easy tax form   You can deduct the expenses of traveling (including lodging but not meals) from your old home to your new home, including car expenses and air fare. Easy tax form You can deduct as car expenses either: Your actual out-of-pocket expenses such as gas and oil, or The standard mileage rate of 24 cents a mile. Easy tax form   You can add parking fees and tolls to the amount claimed under either method. Easy tax form You cannot deduct any expenses for meals. Easy tax form You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. Easy tax form Member of your household. Easy tax form   A member of your household is anyone who has both your former home and your new home as his or her main home. Easy tax form It does not include a tenant or employee unless you can claim that person as a dependent. Easy tax form Foreign Moves A foreign move is a move from the United States or its possessions to a foreign country or from one foreign country to another foreign country. Easy tax form A move from a foreign country to the United States or its possessions is not a foreign move. Easy tax form For a foreign move, the deductible moving expenses described earlier are expanded to include the reasonable expenses of: Moving your household goods and personal effects to and from storage, and Storing these items for part or all of the time the new job location remains your main job location. Easy tax form The new job location must be outside the United States. Easy tax form Reporting Moving Expenses Figure moving expense deductions on Form 3903. Easy tax form Carry the deduction from Form 3903 to Form 1040, line 26. Easy tax form For more information, see Publication 521 and Form 3903. Easy tax form Combat Zone Exclusion If you are a member of the U. Easy tax form S. Easy tax form Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. Easy tax form This pay is generally referred to as “combat pay. Easy tax form ” You do not actually need to show the exclusion on your tax return because income that qualifies for the combat zone exclusion is not included in the wages reported on your Form W-2. Easy tax form (See Form W-2 , later. Easy tax form ) The month for which you receive the pay must be a month in which you either served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. Easy tax form You do not have to receive the excluded pay while you are in a combat zone, are hospitalized, or in the same year you served in a combat zone. Easy tax form If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. Easy tax form (Other officer personnel are discussed under Amount of Exclusion , later. Easy tax form ) Active duty pay earned in any month you served in a combat zone. Easy tax form Imminent danger/hostile fire pay. Easy tax form A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. Easy tax form Pay for accrued leave earned in any month you served in a combat zone. Easy tax form The Department of Defense must determine that the unused leave was earned during that period. Easy tax form Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. Easy tax form The pay must be earned in a month you served in a combat zone. Easy tax form Awards for suggestions, inventions, or scientific achievements you are entitled to because of a submission you made in a month you served in a combat zone. Easy tax form Student loan repayments. Easy tax form If the entire year of service required to earn the repayment was performed in a combat zone, the entire repayment made because of that year of service is excluded. Easy tax form If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. Easy tax form For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. Easy tax form Retirement pay and pensions do not qualify for the combat zone exclusion. Easy tax form Partial (month) service. Easy tax form   If you serve in a combat zone for any part of one or more days during a particular month, you are entitled to an exclusion for that entire month. Easy tax form Form W-2. Easy tax form   The wages shown in box 1 of your 2013 Form W-2 should not include military pay excluded from your income under the combat zone exclusion provisions. Easy tax form If it does, you will need to get a corrected Form W-2 from your finance office. Easy tax form   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. Easy tax form Combat Zone A combat zone is any area the President of the United States designates by Executive Order as an area in which the U. Easy tax form S. Easy tax form Armed Forces are engaging or have engaged in combat. Easy tax form An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. Easy tax form Afghanistan area. Easy tax form   By Executive Order No. Easy tax form 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. Easy tax form On December 14, 2001, the following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Afghanistan combat zone. Easy tax form Djibouti. Easy tax form Jordan. Easy tax form Kyrgyzstan. Easy tax form Pakistan. Easy tax form Somalia. Easy tax form Syria. Easy tax form Tajikistan. Easy tax form Uzbekistan. Easy tax form Yemen. Easy tax form The Philippines. Easy tax form  Note. Easy tax form For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. Easy tax form The Kosovo area. Easy tax form   By Executive Order No. Easy tax form 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. Easy tax form Federal Republic of Yugoslavia (Serbia/Montenegro). Easy tax form Albania. Easy tax form Kosovo. Easy tax form The Adriatic Sea. Easy tax form The Ionian Sea—north of the 39th parallel. Easy tax form Note. Easy tax form The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed. Easy tax form Arabian peninsula. Easy tax form   By Executive Order No. Easy tax form 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. Easy tax form The Persian Gulf. Easy tax form The Red Sea. Easy tax form The Gulf of Oman. Easy tax form The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. Easy tax form The Gulf of Aden. Easy tax form The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. Easy tax form Jordan which is in direct support of the Arabian Peninsula. Easy tax form Serving in a Combat Zone You are considered to be serving in a combat zone if you are either assigned on official temporary duty to a combat zone or you qualify for hostile fire/imminent danger pay while in a combat zone. Easy tax form Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. Easy tax form If, as a result of serving in a combat zone, a person becomes a prisoner of war or is missing in action, that person is considered to be serving in the combat zone so long as he or she keeps that status for military pay purposes. Easy tax form Hospitalized While Serving in a Combat Zone If you are hospitalized while serving in a combat zone, the wound, disease, or injury causing the hospitalization will be presumed to have been incurred while serving in the combat zone unless there is clear evidence to the contrary. Easy tax form Example. Easy tax form You are hospitalized for a specific disease in a combat zone where you have been serving for 3 weeks, and the disease for which you are hospitalized has an incubation period of 2 to 4 weeks. Easy tax form The disease is presumed to have been incurred while you were serving in the combat zone. Easy tax form On the other hand, if the incubation period of the disease is 1 year, the disease would not have been incurred while you were serving in the combat zone. Easy tax form Hospitalized After Leaving a Combat Zone In some cases, the wound, disease, or injury may have been incurred while you were serving in the combat zone, even though you were not hospitalized until after you left. Easy tax form In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. Easy tax form Example. Easy tax form You were hospitalized for a specific disease 3 weeks after you left the combat zone. Easy tax form The incubation period of the disease is from 2 to 4 weeks. Easy tax form The disease is presumed to have been incurred while serving in the combat zone. Easy tax form Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. Easy tax form Presence in a combat zone while on leave from a duty station located outside the combat zone. Easy tax form Passage over or through a combat zone during a trip between two points that are outside a combat zone. Easy tax form Presence in a combat zone solely for your personal convenience. Easy tax form Service Outside Combat Zone Considered Service in Combat Zone Military service outside a combat zone is considered to be performed in a combat zone if: The Department of Defense designates that the service is in direct support of military operations in the combat zone, and The service qualifies you for special military pay for duty subject to hostile fire or imminent danger. Easy tax form Military pay received for this service will qualify for the combat zone exclusion if all of the requirements (other than service in a combat zone) are met and the pay is verifiable by reference to military pay records. Easy tax form Amount of Exclusion If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone during any part of a month, you can exclude all of your military pay for that month. Easy tax form It should not be included in the wages reported on your Form W-2. Easy tax form You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. Easy tax form If you are hospitalized, you cannot exclude any military pay received for any month of service that begins more than 2 years after the end of combat activities in the combat zone. Easy tax form Your hospitalization does not have to be in the combat zone. Easy tax form If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. Easy tax form However, the amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. Easy tax form Alien Status For tax purposes, an alien is an individual who is not a U. Easy tax form S. Easy tax form citizen. Easy tax form An alien is in one of three categories: resident, nonresident, or dual-status. Easy tax form Placement in the correct category is crucial in determining what income to report and what forms to file. Easy tax form Under peacetime enlistment rules, you generally cannot enlist in the Armed Forces unless you are a citizen or have been legally admitted to the United States for permanent residence. Easy tax form If you are an alien enlistee in the Armed Forces, you are probably a resident alien. Easy tax form If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. Easy tax form Other aliens who are in the United States only because of military assignments and who have a home outside the United States are nonresident aliens. Easy tax form Guam and Puerto Rico have special rules. Easy tax form Residents of those areas should contact their taxing authority with their questions. Easy tax form Most members of the Armed Forces are U. Easy tax form S. Easy tax form citizens or resident aliens. Easy tax form However, if you have questions about your alien status or the alien status of your dependents or spouse, you should read the information in the following paragraphs and see Publication 519. Easy tax form Resident Aliens You are considered a resident alien of the United States for tax purposes if you meet either the “green card test” or the “substantial presence test” for the calendar year (January 1–December 31). Easy tax form If you meet the substantial presence test for 2014, you did not meet either the green card test or the substantial presence test for 2012 or 2013, and you did not choose to be treated as a resident for part of 2012, you may be able to choose to be treated as a U. Easy tax form S. Easy tax form resident for part of 2013. Easy tax form See First-Year Choice in Publication 519. Easy tax form These tests are explained in Publication 519. Easy tax form Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. Easy tax form S. Easy tax form citizens. Easy tax form Treating nonresident alien spouse as resident alien. Easy tax form   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. Easy tax form One spouse is a U. Easy tax form S. Easy tax form citizen or resident alien at the end of the tax year. Easy tax form That spouse is married to the nonresident alien at the end of the tax year. Easy tax form You both choose to treat the nonresident alien spouse as a resident alien. Easy tax form Making the choice. Easy tax form   Both you and your spouse must sign a statement and attach it to your joint return for the first tax year for which the choice applies. Easy tax form Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. Easy tax form S. Easy tax form citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. Easy tax form S. Easy tax form residents for the entire tax year, and The name, address, and taxpayer identification number (social security number or individual taxpayer identification number) of each spouse. Easy tax form If the nonresident alien spouse is not eligible to get a social security number, he or she should file Form W-7, Application for IRS Individual Taxpayer Identification Number. Easy tax form    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. Easy tax form S. Easy tax form tax. Easy tax form If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. Easy tax form Ending the choice. Easy tax form   Once you make this choice, it applies to all later years unless one of the following situations occurs. Easy tax form You or your spouse revokes the choice. Easy tax form You or your spouse dies. Easy tax form You and your spouse become legally separated under a decree of divorce or separate maintenance. Easy tax form The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. Easy tax form For specific details on these situations, see Publication 519. Easy tax form   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. Easy tax form Choice not made. Easy tax form   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. Easy tax form You can file as married filing separately, or head of household if you qualify. Easy tax form You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. Easy tax form S. Easy tax form tax purposes and is not another taxpayer's dependent. Easy tax form The nonresident alien spouse generally does not have to file a federal income tax return if he or she had no income from sources in the United States. Easy tax form If a return has to be filed, see the next discussion. Easy tax form The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. Easy tax form Nonresident Aliens If you are an alien who does not meet the requirements discussed earlier to be a resident alien, you are a nonresident alien. Easy tax form If you are required to file a federal tax return, you must file either Form 1040NR, U. Easy tax form S. Easy tax form Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. Easy tax form S. Easy tax form Income Tax Return for Certain Nonresident Aliens With No Dependents. Easy tax form See the form instructions for information on who must file and filing status. Easy tax form If you are a nonresident alien, you generally must pay tax on income from sources in the United States. Easy tax form Your income from conducting a trade or business in the United States is taxed at graduated U. Easy tax form S. Easy tax form tax rates. Easy tax form Other income from U. Easy tax form S. Easy tax form sources is taxed at a flat 30% (or lower treaty) rate. Easy tax form For example, dividends from a U. Easy tax form S. Easy tax form corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. Easy tax form Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. Easy tax form This usually occurs in the year you arrive in or depart from the United States. Easy tax form If you are a dual-status alien, you are taxed on income from all sources for the part of the year you are a resident alien. Easy tax form Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. Easy tax form Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. Easy tax form Usually, your main home is the one you live in most of the time. Easy tax form It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. Easy tax form You generally can exclude up to $250,000 of gain ($500,000, in most cases, if married filing a joint return) realized on the sale or exchange of a main home in 2013. Easy tax form The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. Easy tax form To be eligible, during the 5-year period ending on the date of the sale, you must have owned the home for at least 2 years (the ownership test), and lived in the home as your main home for at least 2 years (the use test). Easy tax form Exception to ownership and use tests. Easy tax form   You can exclude gain, but the maximum amount of gain you can exclude will be reduced if you do not meet the ownership and use tests due to a move to a new permanent duty station. Easy tax form 5-year test period suspended. Easy tax form   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty as a member of the Armed Forces. Easy tax form This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. Easy tax form Example. Easy tax form David bought and moved into a home in 2005. Easy tax form He lived in it as his main home for 2½ years. Easy tax form For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. Easy tax form He then sold the home at a gain in 2013. Easy tax form To meet the use test, David chooses to suspend the 5-year test period for the 6 years he was on qualifying official extended duty. Easy tax form This means he can disregard those 6 years. Easy tax form Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. Easy tax form He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. Easy tax form Period of suspension. Easy tax form   The period of suspension cannot last more than 10 years. Easy tax form You cannot suspend the 5-year period for more than one property at a time. Easy tax form You can revoke your choice to suspend the 5-year period at any time. Easy tax form Qualified official extended duty. Easy tax form   You are on qualified official extended duty if you serve on extended duty either: At a duty station at least 50 miles from your main home, or While you live in Government quarters under Government orders. Easy tax form   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. Easy tax form Property used for rental or business. Easy tax form   You may be able to exclude your gain from the sale of a home that you have used as a rental property or for business. Easy tax form However, you must meet the ownership and use tests discussed in Publication 523. Easy tax form Nonqualified use. Easy tax form   If the sale of your main home results in a gain that is allocated to one or more period(s) of nonqualified use, you cannot exclude that gain from your income. Easy tax form   Nonqualified use means any period after 2008 when neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions. Easy tax form For example, a period of nonqualified use does not include any period (not to exceed a total of 10 years) during which you or your spouse is serving on qualified official extended duty. Easy tax form Loss. Easy tax form   You cannot deduct a loss from the sale of your main home. Easy tax form More information. Easy tax form   For more information, see Publication 523. Easy tax form Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. Easy tax form Payments made for violations of the Service Members Civil Relief Act (SCRA). Easy tax form   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. Easy tax form Generally, you must include settlement payments in income. Easy tax form However, the tax treatment of settlement payments will depend on the facts and circumstances. Easy tax form Lump Sum Portion of Settlement Payment. Easy tax form    Generally, you must include the lump sum payment in gross income. Easy tax form In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. Easy tax form For example, you may qualify to exclude part or all of the payment from gross income if you can show that the payment was made to reimburse specific nondeductible expenses (such as living expenses) you incurred because of the SCRA violation. Easy tax form Interest Payment on Lump Sum Portion of Settlement Payment. Easy tax form    You must include any interest on the lump sum portion of your settlement payment in your income. Easy tax form Lost Equity Portion of Settlement Payment. Easy tax form    If you lost your main home in foreclosure, you should treat the lost equity payment as an additional amount you received on the foreclosure of the home. Easy tax form You will have a gain on the foreclosure only if the sum of the lost equity payment and the value of the main home at foreclosure is more than what you paid for the home. Easy tax form In many cases, this gain may be excluded from income. Easy tax form For more information on the rules for excluding all or part of any gain from the sale (including a foreclosure) of a main home, see Pub. Easy tax form 523, Selling Your Home. Easy tax form The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Easy tax form    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. Easy tax form 544, Sales and Other Dispositions of Assets. Easy tax form Interest Payment on Lost Equity Portion of Settlement Payment. Easy tax form    You must include any interest on the lost equity portion of your settlement payment in your income. Easy tax form Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. Easy tax form For information on the standard deduction, see Publication 501. Easy tax form Itemized deductions are figured on Schedule A (Form 1040). Easy tax form This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. Easy tax form For information on other itemized deductions, see the publications listed below. Easy tax form Publication 502, Medical and Dental Expenses. Easy tax form Publication 526, Charitable Contributions. Easy tax form Publication 547, Casualties, Disasters, and Thefts. Easy tax form Publication 550, Investment Income and Expenses. Easy tax form You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Easy tax form For information on deductions that are not subject to the 2% limit, see Publication 529. Easy tax form Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. Easy tax form Certain employee business expenses are deductible as adjustments to income. Easy tax form For information on many employee business expenses, see Publication 463. Easy tax form Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. Easy tax form You do not have to file Form 2106 or Form 2106-EZ if you are claiming only unreimbursed expenses for uniforms, professional society dues, and work-related educational expenses (all discussed later). Easy tax form You can deduct these expenses directly on Schedule A (Form 1040). Easy tax form Reimbursement. Easy tax form   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. Easy tax form Your reimbursed expenses are not deductible. Easy tax form   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. Easy tax form You must file Form 2106 to report these expenses. Easy tax form   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. Easy tax form You are an employee deducting expenses related to your job. Easy tax form You were not reimbursed by your employer for your expenses. Easy tax form (Amounts included in box 1 of Form W-2 are not considered reimbursements. Easy tax form ) If you claim car expenses, you use the standard mileage rate. Easy tax form    For 2013, the standard mileage rate is 56. Easy tax form 5 cents a mile for all business miles driven. Easy tax form This rate is adjusted periodically. Easy tax form Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. Easy tax form If you are a member of the U. Easy tax form S. Easy tax form Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Easy tax form You cannot deduct your expenses for meals and lodging while at your permanent duty station. Easy tax form You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. Easy tax form A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a home aboard ship for travel expense purposes. Easy tax form To be deductible, your travel expenses must be work related. Easy tax form You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. Easy tax form Away from home. Easy tax form   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. Easy tax form You are away from home if you are away from your permanent duty station substantially longer than an ordinary day's work and you need to get sleep or rest to meet the demands of your work while away from home. Easy tax form   Examples of deductible travel expenses include: Expenses for business-related meals (generally limited to 50% of your unreimbursed cost), lodging, taxicabs, business telephone calls, tips, laundry, and dry cleaning while you are away from home on temporary duty or temporary additional duty, and Expenses of carrying out official business while on “No Cost” orders. Easy tax form    You cannot deduct any expenses for travel away from home if the temporary assignment in a single location is realistically expected to last (and does in fact last) for more than 1 year. Easy tax form This rule may not apply if you are participating in a federal crime investigation or prosecution. Easy tax form For more information, see Publication 463 and the Form 2106 instructions. Easy tax form Transportation Expenses These expenses include the ordinary and necessary costs of: Getting from one workplace to another when you are not away from home, Going to a business meeting away from your regular workplace, and Getting from your home to a temporary workplace when you have a regular place of work. Easy tax form These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. Easy tax form Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. Easy tax form However, if you use your car while traveling away from home overnight, see the rules in chapter 4 of Publication 463 to figure your car expense deduction. Easy tax form If you must go from one workplace to another while on duty (for example, as a courier or to attend meetings) without being away from home, your unreimbursed transportation expenses are deductible. Easy tax form However, the expenses of getting to and from your regular place of work (commuting) are not deductible. Easy tax form Temporary work location. Easy tax form   If you have one or more regular places of business away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location. Easy tax form   Generally, if your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary. Easy tax form   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Easy tax form If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Easy tax form    If you do not have a regular place of business, but you ordinarily work in the metropolitan area where you live, you can deduct daily transportation expenses between your home and a temporary work site outside your metropolitan area. Easy tax form However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Easy tax form These are nondeductible commuting costs. Easy tax form Armed Forces reservists. Easy tax form   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Easy tax form You can deduct the expense of getting from one workplace to the other. Easy tax form You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Easy tax form In this case, your transportation generally is a nondeductible commuting expense. Easy tax form However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Easy tax form   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Easy tax form If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Easy tax form See Armed Forces Reservists under Adjustments to Income, earlier. Easy tax form Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. Easy tax form Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. Easy tax form If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive. Easy tax form Unreimbursed expenses for the cost and upkeep of the following articles are deductible. Easy tax form Military battle dress uniforms and utility uniforms that you cannot wear when off duty. Easy tax form Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. Easy tax form Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. Easy tax form Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. Easy tax form However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. Easy tax form Example. Easy tax form Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. Easy tax form Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. Easy tax form This is education that meets at least one of the following two tests. Easy tax form The education is required by your employer or the law to keep your present salary, status, or job. Easy tax form The required education must serve a bona fide business purpose of your employer. Easy tax form The education maintains or improves skills needed in your present work. Easy tax form However, even if the education meets one or both of the above tests, it is not qualifying education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. Easy tax form You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. Easy tax form Example 1. Easy tax form Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. Easy tax form She took an advanced finance course. Easy tax form She already meets the minimum qualifications for her job. Easy tax form By taking the course, she is improving skills in her current position. Easy tax form The course does not qualify her for a new trade or business. Easy tax form She can deduct educational expenses that are more than the educational allowance she received. Easy tax form Example 2. Easy tax form Major Williams worked in the military base legal office as a legal intern. Easy tax form He was placed in excess leave status by his employer to attend law school. Easy tax form He paid all his educational expenses and was not reimbursed. Easy tax form After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. Easy tax form His educational expenses are not deductible because the law degree qualified him for a new trade or business, even though the education maintained and improved his skills in his work. Easy tax form Travel to obtain education. Easy tax form   If your work-related education qualifies, you can deduct the costs of travel, including meals (subject to the 50% limit), and lodging, if the main purpose of the trip is to obtain the education. Easy tax form   You cannot deduct the cost of travel that is itself a form of education, even if it is directly related to your duties in your work or business. Easy tax form Transportation for education. Easy tax form   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. Easy tax form However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. Easy tax form Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Easy tax form   If you need more information on educational expenses, see Publication 970. Easy tax form Repayments If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. Easy tax form Repayment of $3,000 or less. Easy tax form   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Easy tax form If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Easy tax form Repayment over $3,000. Easy tax form   If the amount you repaid was more than $3,000, see Repayments in Publication 525. Easy tax form Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. Easy tax form This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. Easy tax form For information on other credits, see your tax form instructions. Easy tax form First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. Easy tax form In 2011, this credit had already expired for most taxpayers, however, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011. Easy tax form If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. Easy tax form If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. Easy tax form If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. Easy tax form For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Easy tax form Child Tax Credit The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Easy tax form The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Easy tax form The child tax credit is not the same as the credit for child and dependent care expenses. Easy tax form See Publication 503 for information on the credit for child and dependent care expenses. Easy tax form Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you, later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Easy tax form S. Easy tax form citizen, a U. Easy tax form S. Easy tax form national, or a U. Easy tax form S. Easy tax form resident alien. Easy tax form If the child was adopted, see Adopted child . Easy tax form For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). Easy tax form Exceptions to time lived with you. Easy tax form   A child is considered to have lived with you for all of 2013 if the child was born or died in 2013 and your home was this child's home for the entire time he or she was alive. Easy tax form Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Easy tax form   There are also exceptions for kidnapped children and children of divorced or separated parents. Easy tax form For details, see Publication 501. Easy tax form Qualifying child of more than one person. Easy tax form   A special rule applies if your qualifying child is the qualifying child of more than one person. Easy tax form For details, see Publication 501. Easy tax form Adopted child. Easy tax form   An adopted child is always treated as your own child. Easy tax form An adopted child includes a child lawfully placed with you for legal adoption. Easy tax form   If you are a U. Easy tax form S. Easy tax form citizen or U. Easy tax form S. Easy tax form national and your adopted child lived with you as a member of your household all year, that child meets condition (7) above to be a qualifying child for the child tax credit. Easy tax form Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Easy tax form Limits on the credit. Easy tax form   You must reduce your child tax credit if either (1) or (2), below, applies. Easy tax form The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Easy tax form If the amount is zero, you cannot take this credit because there is no tax to reduce. Easy tax form However, you may be able to take the additional child tax credit. Easy tax form See Additional Child Tax Credit , later. Easy tax form Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Easy tax form Married filing jointly — $110,000. Easy tax form Single, head of household,  or qualifying widow(er) — $75,000. Easy tax form Married filing separately — $55,000. Easy tax form Modified AGI. Easy tax form   For purposes of the child tax credit, your modified AGI is the amount on Form 1040, line 38, or Form 1040A, line 22, plus the following amounts that may apply to you. Easy tax form Any amount excluded from income because of the exclusion of income from Puerto Rico. Easy tax form Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Easy tax form Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Easy tax form Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Easy tax form   If you do not have any of the above, your modified AGI is the same as your AGI. Easy tax form Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. 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Tax Relief for Victims of Aug. 30 Wildfires in Texas

IRS e-File to Remain Open through Oct. 31 for Victims of Texas Wildfires

Updated 10/11/11 to include Navarro county.
Updated 9/29/11 to include Anderson, Caldwell, Fayette, Henderson, Hill and Rusk counties.
Updated 9/27/11 to include Harrison, Smith and Upshur counties.
Updated 9/20/11 to include Cass and Marion counties.
Updated 9/19/11 to include Gregg, Grimes, Montgomery, Walker and Waller counties.
Updated 9/15/11 to include Colorado, Houston, Leon, Travis and Williamson counties.

TX-2011-64, Sept. 12, 2011

HOUSTON — Victims of wildfires that began on Aug. 30, 2011 in parts of Texas may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Anderson, Bastrop, Caldwell, Cass, Colorado, Fayette, Gregg, Grimes, Harrison, Henderson, Hill, Houston, Leon, Marion, Montgomery, Navarro, Rusk, Smith, Travis, Upshur, Walker, Waller and Williamson. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 30 and on or before Oct. 31 have been postponed to Oct. 31. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 30 and on or before Sept. 14, 2011, as long as the deposits were made by Sept. 14, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 30 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 30 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 30 and on or before Sept. 14 provided the taxpayer made these deposits by Sept. 14.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Texas/Wildfires” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 24-Mar-2014

The Easy Tax Form

Easy tax form 11. Easy tax form   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Easy tax form Free help with your tax return. Easy tax form   You can get free help preparing your return nationwide from IRS-certified volunteers. Easy tax form The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Easy tax form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Easy tax 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. 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Easy tax form Tax return and tax account transcripts are generally available for the current year and the past three years. Easy tax form Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Easy tax form Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Easy tax form If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Easy tax form Check the status of your amended return using Where's My Amended Return? Go to IRS. Easy tax form gov and enter Where's My Amended Return? in the search box. Easy tax form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Easy tax form It can take up to 3 weeks from the date you mailed it to show up in our system. Easy tax form Make a payment using one of several safe and convenient electronic payment options available on IRS. Easy tax form gov. Easy tax form Select the Payment tab on the front page of IRS. Easy tax form gov for more information. Easy tax form Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Easy tax form Figure your income tax withholding with the IRS Withholding Calculator on IRS. Easy tax form gov. Easy tax form 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. Easy tax form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Easy tax form gov. Easy tax form Request an Electronic Filing PIN by going to IRS. Easy tax form gov and entering Electronic Filing PIN in the search box. Easy tax form Download forms, instructions and publications, including accessible versions for people with disabilities. Easy tax form Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Easy tax form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Easy tax form An employee can answer questions about your tax account or help you set up a payment plan. Easy tax form Before you visit, check the Office Locator on IRS. Easy tax form gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Easy tax form If you have a special need, such as a disability, you can request an appointment. Easy tax form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Easy tax form Apply for an Employer Identification Number (EIN). Easy tax form Go to IRS. Easy tax form gov and enter Apply for an EIN in the search box. Easy tax form Read the Internal Revenue Code, regulations, or other official guidance. Easy tax form Read Internal Revenue Bulletins. Easy tax form Sign up to receive local and national tax news and more by email. Easy tax form Just click on “subscriptions” above the search box on IRS. Easy tax form gov and choose from a variety of options. Easy tax form Phone. Easy tax form    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Easy tax form Download the free IRS2Go app from the iTunes app store or from Google Play. Easy tax form Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Easy tax form gov, or download the IRS2Go app. Easy tax form Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Easy tax form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Easy tax form Most VITA and TCE sites offer free electronic filing. Easy tax form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Easy tax form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Easy tax form Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Easy tax form If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Easy tax form The IRS issues more than 9 out of 10 refunds in less than 21 days. Easy tax form Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Easy tax form Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Easy tax form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Easy tax form Note, the above information is for our automated hotline. Easy tax form Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Easy tax form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Easy tax form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Easy tax form It can take up to 3 weeks from the date you mailed it to show up in our system. Easy tax form Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Easy tax form You should receive your order within 10 business days. Easy tax form Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Easy tax form If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Easy tax form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Easy tax form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Easy tax form These individuals can also contact the IRS through relay services such as the Federal Relay Service. Easy tax form Walk-in. Easy tax form   You can find a selection of forms, publications and services — in-person. Easy tax form Products. Easy tax form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Easy tax form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Easy tax form Services. Easy tax form You can walk in to your local TAC for face-to-face tax help. Easy tax form An employee can answer questions about your tax account or help you set up a payment plan. Easy tax form Before visiting, use the Office Locator tool on IRS. Easy tax form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Easy tax form Mail. Easy tax form   You can send your order for forms, instructions, and publications to the address below. Easy tax form You should receive a response within 10 business days after your request is received. Easy tax form Internal Revenue Service 1201 N. Easy tax form Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Easy tax form The Taxpayer Advocate Service (TAS) is your voice at the IRS. Easy tax form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Easy tax form   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Easy tax form 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. Easy tax form You face (or your business is facing) an immediate threat of adverse action. Easy tax form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Easy tax form   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. Easy tax form Here's why we can help: TAS is an independent organization within the IRS. Easy tax form Our advocates know how to work with the IRS. Easy tax form Our services are free and tailored to meet your needs. Easy tax form We have offices in every state, the District of Columbia, and Puerto Rico. Easy tax form   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Easy tax form   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Easy tax form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Easy tax form Low Income Taxpayer Clinics. Easy tax form   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. Easy tax form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Easy tax form Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Easy tax form Prev  Up  Next   Home   More Online Publications