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Federal Income Tax Table

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Federal Income Tax Table

Federal income tax table 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. Federal income tax table Your move is closely related to the start of work. Federal income tax table You meet the distance test. Federal income tax table You meet the time test. Federal income tax table After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. Federal income tax table Retirees, survivors, and Armed Forces members. Federal income tax table   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. Federal income tax table These rules are discussed later in this publication. Federal income tax table 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. Federal income tax table Closely related in time. Federal income tax table   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. Federal income tax table 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. Federal income tax table    Figure A. Federal income tax table Illustration of Distance Test Please click here for the text description of the image. Federal income tax table 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. Federal income tax table Example. Federal income tax table Your family moved more than a year after you started work at a new location. Federal income tax table You delayed the move for 18 months to allow your child to complete high school. Federal income tax table You can deduct your moving expenses. Federal income tax table Closely related in place. Federal income tax table   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. Federal income tax table 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. Federal income tax table Home defined. Federal income tax table   Your home means your main home (residence). Federal income tax table It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. Federal income tax table It does not include other homes owned or kept up by you or members of your family. Federal income tax table It also does not include a seasonal home, such as a summer beach cottage. Federal income tax table Your former home means your home before you left for your new job location. Federal income tax table Your new home means your home within the area of your new job location. Federal income tax table Retirees or survivors. Federal income tax table   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. Federal income tax table You must have worked outside the United States or be a survivor of someone who did. Federal income tax table See Retirees or Survivors Who Move to the United States, later. Federal income tax table 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. Federal income tax table 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. Federal income tax table You can use Worksheet 1 to see if you meet this test. Federal income tax table Worksheet 1. Federal income tax table Distance Test   Note. Federal income tax table Members of the Armed Forces may not have to meet this test. Federal income tax table See Members of the Armed Forces. Federal income tax table     1. Federal income tax table Enter the number of miles from your old home to your new workplace 1. Federal income tax table miles 2. Federal income tax table Enter the number of miles from your old home to your old workplace 2. Federal income tax table miles 3. Federal income tax table Subtract line 2 from line 1. Federal income tax table If zero or less, enter -0- 3. Federal income tax table miles 4. Federal income tax table Is line 3 at least 50 miles? □ Yes. Federal income tax table You meet this test. Federal income tax table  □ No. Federal income tax table You do not meet this test. Federal income tax table You cannot deduct your moving expenses. Federal income tax table The distance between a job location and your home is the shortest of the more commonly traveled routes between them. Federal income tax table The distance test considers only the location of your former home. Federal income tax table It does not take into account the location of your new home. Federal income tax table See Figure A, earlier. Federal income tax table Example. Federal income tax table You moved to a new home less than 50 miles from your former home because you changed main job locations. Federal income tax table Your old main job location was 3 miles from your former home. Federal income tax table Your new main job location is 60 miles from that home. Federal income tax table 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. Federal income tax table First job or return to full-time work. Federal income tax table   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. Federal income tax table   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. Federal income tax table Armed Forces. Federal income tax table   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. Federal income tax table See Members of the Armed Forces, later. Federal income tax table Main job location. Federal income tax table   Your main job location is usually the place where you spend most of your working time. Federal income tax table This could be your office, plant, store, shop, or other location. Federal income tax table 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. Federal income tax table Union members. Federal income tax table   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. Federal income tax table More than one job. Federal income tax table   If you have more than one job at any time, your main job location depends on the facts in each case. Federal income tax table 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. Federal income tax table    Table 1. Federal income tax table Satisfying the Time Test for Employees and Self-Employed Persons IF you are. Federal income tax table . Federal income tax table . Federal income tax table THEN you satisfy the time test by meeting the. Federal income tax table . Federal income tax table . Federal income tax table an employee 39-week test for employees. Federal income tax table self-employed 78-week test for self-employed persons. Federal income tax table 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. Federal income tax table Your principal place of work  determines which test applies. Federal income tax table both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. Federal income tax table Time Test To deduct your moving expenses, you also must meet one of the following two time tests. Federal income tax table The time test for employees. Federal income tax table The time test for self-employed persons. Federal income tax table Both of these tests are explained below. Federal income tax table See Table 1, below, for a summary of these tests. Federal income tax table You can deduct your moving expenses before you meet either of the time tests. Federal income tax table See Time Test Not Yet Met, later. Federal income tax table 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). Federal income tax table Full-time employment depends on what is usual for your type of work in your area. Federal income tax table For purposes of this test, the following four rules apply. Federal income tax table You count only your full-time work as an employee, not any work you do as a self-employed person. Federal income tax table You do not have to work for the same employer for all 39 weeks. Federal income tax table You do not have to work 39 weeks in a row. Federal income tax table You must work full time within the same general commuting area for all 39 weeks. Federal income tax table Temporary absence from work. Federal income tax table   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. Federal income tax table 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. Federal income tax table Seasonal work. Federal income tax table   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. Federal income tax table 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. Federal income tax table    Figure B. Federal income tax table Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. Federal income tax table 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). Federal income tax table For purposes of the time test for self-employed persons, the following three rules apply. Federal income tax table You count any full-time work you do either as an employee or as a self-employed person. Federal income tax table You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. Federal income tax table You must work within the same general commuting area for all 78 weeks. Federal income tax table Example. Federal income tax table You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. Federal income tax table You pay moving expenses in 2013 and 2014 in connection with this move. Federal income tax table 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. Federal income tax table 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. Federal income tax table 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. Federal income tax table You have until December 1, 2015, to satisfy this requirement. Federal income tax table Self-employment. Federal income tax table   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. Federal income tax table You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. Federal income tax table Full-time work. Federal income tax table   You can count only those weeks during which you work full time as a week of work. Federal income tax table Whether you work full time during any week depends on what is usual for your type of work in your area. Federal income tax table For example, you are a self-employed dentist and maintain office hours 4 days a week. Federal income tax table 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. Federal income tax table Temporary absence from work. Federal income tax table   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. Federal income tax table Seasonal trade or business. Federal income tax table   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. Federal income tax table The off-season must be less than 6 months and you must work full time before and after the off-season. Federal income tax table Example. Federal income tax table You own and operate a motel at a beach resort. Federal income tax table The motel is closed for 5 months during the off-season. Federal income tax table You work full time as the operator of the motel before and after the off-season. Federal income tax table You are considered self-employed on a full-time basis during the weeks of the off-season. Federal income tax table   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. Federal income tax table Example. Federal income tax table 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. Federal income tax table He generally worked at the shop about 40 hours each week. Federal income tax table 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. Federal income tax table Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. Federal income tax table    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. Federal income tax table 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. Federal income tax table However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. Federal income tax table 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. Federal income tax table You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. Federal income tax table 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. Federal income tax table See When To Deduct Expenses later, for more details. Federal income tax table Failure to meet the time test. Federal income tax table    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. Federal income tax table Example. Federal income tax table You arrive in the general area of your new job location, as an employee, on September 15, 2013. Federal income tax table 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. Federal income tax table 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. Federal income tax table Exceptions to the Time Test You do not have to meet the time test if one of the following applies. Federal income tax table You are in the Armed Forces and you moved because of a permanent change of station. Federal income tax table See Members of the Armed Forces , later. Federal income tax table Your main job location was outside the United States and you moved to the United States because you retired. Federal income tax table See Retirees or Survivors Who Move to the United States, later. Federal income tax table You are the survivor of a person whose main job location at the time of death was outside the United States. Federal income tax table See Retirees or Survivors Who Move to the United States, later. Federal income tax table Your job at the new location ends because of death or disability. Federal income tax table You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. Federal income tax table 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. Federal income tax table 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. Federal income tax table However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. Federal income tax table 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. Federal income tax table United States defined. Federal income tax table   For this section of this publication, the term “United States” includes the possessions of the United States. Federal income tax table Retirees who were working abroad. Federal income tax table   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. Federal income tax table However, both your former main job location and your former home must have been outside the United States. Federal income tax table Permanently retired. Federal income tax table   You are considered permanently retired when you cease gainful full-time employment or self-employment. Federal income tax table 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. Federal income tax table 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. Federal income tax table Decedents. Federal income tax table   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. Federal income tax table The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. Federal income tax table   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. Federal income tax table For more information, see Publication 559, Survivors, Executors, and Administrators. Federal income tax table Survivors of decedents who were working abroad. Federal income tax table   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. Federal income tax table The move is to a home in the United States. Federal income tax table The move begins within 6 months after the decedent's death. Federal income tax table (When a move begins is described below. Federal income tax table ) The move is from the decedent's former home. Federal income tax table The decedent's former home was outside the United States. Federal income tax table The decedent's former home was also your home. Federal income tax table When a move begins. Federal income tax table   A move begins when one of the following events occurs. Federal income tax table 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. Federal income tax table Your household goods and personal effects are packed and on the way to your home in the United States. Federal income tax table You leave your former home to travel to your new home in the United States. Federal income tax table 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. Federal income tax table You cannot deduct any expenses for meals. Federal income tax table Reasonable expenses. Federal income tax table   You can deduct only those expenses that are reasonable for the circumstances of your move. Federal income tax table 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. Federal income tax table 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. Federal income tax table Example. Federal income tax table Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. Federal income tax table On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. Federal income tax table 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. Federal income tax table Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. Federal income tax table Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. Federal income tax table Travel by car. Federal income tax table   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. Federal income tax table 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. Federal income tax table You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. Federal income tax table Member of your household. Federal income tax table   You can deduct moving expenses you pay for yourself and members of your household. Federal income tax table A member of your household is anyone who has both your former and new home as his or her home. Federal income tax table It does not include a tenant or employee, unless that person is your dependent. Federal income tax table 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. Federal income tax table Your move may be from one U. Federal income tax table S. Federal income tax table location to another or from a foreign country to the United States. Federal income tax table Household goods and personal effects. Federal income tax table   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. Federal income tax table 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. Federal income tax table   If you use your own car to move your things, see Travel by car, earlier. Federal income tax table   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. Federal income tax table   You can deduct the cost of shipping your car and your household pets to your new home. Federal income tax table   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. Federal income tax table Your deduction is limited to the amount it would have cost to move them from your former home. Federal income tax table Example. Federal income tax table Paul Brown has been living and working in North Carolina for the last 4 years. Federal income tax table Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. Federal income tax table Paul got a job in Washington, DC. Federal income tax table 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. Federal income tax table It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. Federal income tax table He can deduct only $1,800 of the $3,000 he paid. Federal income tax table The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). Federal income tax table You cannot deduct the cost of moving furniture you buy on the way to your new home. Federal income tax table   Storage expenses. Federal income tax table   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. Federal income tax table Travel expenses. Federal income tax table   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. Federal income tax table This includes expenses for the day you arrive. Federal income tax table    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. Federal income tax table   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. Federal income tax table   The members of your household do not have to travel together or at the same time. Federal income tax table However, you can only deduct expenses for one trip per person. Federal income tax table If you use your own car, see Travel by car, earlier. Federal income tax table Example. Federal income tax table   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. Federal income tax table Josh drove the family car to Washington, DC, a trip of 1,100 miles. Federal income tax table His expenses were $264. Federal income tax table 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. Federal income tax table 00. Federal income tax table One week later, Robyn flew from Minneapolis to Washington, DC. Federal income tax table Her only expense was her $400 plane ticket. Federal income tax table The Blacks' deduction is $854. Federal income tax table 00 (Josh's $454. Federal income tax table 00 + Robyn's $400). Federal income tax table 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. Federal income tax table You must meet the requirements under Who Can Deduct Moving Expenses , earlier. Federal income tax table Deductible expenses. Federal income tax table   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. Federal income tax table The cost of moving household goods and personal effects from your former home to your new home. Federal income tax table The cost of traveling (including lodging) from your former home to your new home. Federal income tax table The cost of moving household goods and personal effects to and from storage. Federal income tax table The cost of storing household goods and personal effects while you are at the new job location. Federal income tax table The first two items were explained earlier under Moves to Locations in the United States . Federal income tax table The last two items are discussed, later. Federal income tax table Moving goods and effects to and from storage. Federal income tax table   You can deduct the reasonable expenses of moving your personal effects to and from storage. Federal income tax table Storage expenses. Federal income tax table   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. Federal income tax table Moving expenses allocable to excluded foreign income. Federal income tax table   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. Federal income tax table You may also be able to claim a foreign housing exclusion or deduction. Federal income tax table 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. Federal income tax table    Publication 54, Tax Guide for U. Federal income tax table S. Federal income tax table Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. Federal income tax table You can get the publication from most U. Federal income tax table S. Federal income tax table embassies and consulates, or see How To Get Tax Help at the end of this publication. Federal income tax table Nondeductible Expenses You cannot deduct the following items as moving expenses. Federal income tax table Any part of the purchase price of your new home. Federal income tax table Car tags. Federal income tax table Driver's license. Federal income tax table Expenses of buying or selling a home (including closing costs, mortgage fees, and points). Federal income tax table Expenses of entering into or breaking a lease. Federal income tax table Home improvements to help sell your home. Federal income tax table Loss on the sale of your home. Federal income tax table Losses from disposing of memberships in clubs. Federal income tax table Mortgage penalties. Federal income tax table Pre-move househunting expenses. Federal income tax table Real estate taxes. Federal income tax table Refitting of carpet and draperies. Federal income tax table Return trips to your former residence. Federal income tax table Security deposits (including any given up due to the move). Federal income tax table Storage charges except those incurred in transit and for foreign moves. Federal income tax table No double deduction. Federal income tax table   You cannot take a moving expense deduction and a business expense deduction for the same expenses. Federal income tax table You must decide if your expenses are deductible as moving expenses or as business expenses. Federal income tax table 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. Federal income tax table 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. Federal income tax table   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. Federal income tax table Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. Federal income tax table It covers reimbursements for any of your moving expenses discussed in this publication. Federal income tax table It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. Federal income tax table 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. Federal income tax table 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. Federal income tax table Your employer should tell you what method of reimbursement is used and what records are required. Federal income tax table Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Federal income tax table 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. Federal income tax table 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. Federal income tax table You must adequately account to your employer for these expenses within a reasonable period of time. Federal income tax table You must return any excess reimbursement or allowance within a reasonable period of time. Federal income tax table Adequate accounting. Federal income tax table   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. Federal income tax table Documentation includes receipts, canceled checks, and bills. Federal income tax table Reasonable period of time. Federal income tax table   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. Federal income tax table 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. Federal income tax table You receive an advance within 30 days of the time you have an expense. Federal income tax table You adequately account for your expenses within 60 days after they were paid or incurred. Federal income tax table You return any excess reimbursement within 120 days after the expense was paid or incurred. Federal income tax table 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. Federal income tax table Excess reimbursement. Federal income tax table   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. Federal income tax table Returning excess reimbursements. Federal income tax table   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. Federal income tax table Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. Federal income tax table 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. Federal income tax table You meet accountable plan rules. Federal income tax table   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. Federal income tax table Instead, your employer should include the reimbursements in box 12 of your Form W-2. Federal income tax table Example. Federal income tax table You lived in Boston and accepted a job in Atlanta. Federal income tax table 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. Federal income tax table Your employer will include the reimbursement on your Form W-2, box 12, with Code P. Federal income tax table 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). Federal income tax table You do not meet accountable plan rules. Federal income tax table   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. Federal income tax table   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. Federal income tax table The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). Federal income tax table Reimbursement of nondeductible expenses. Federal income tax table   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. Federal income tax table 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. Federal income tax table 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. Federal income tax table Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. Federal income tax table In addition, the following payments will be treated as paid under a nonaccountable plan. Federal income tax table Excess reimbursements you fail to return to your employer. Federal income tax table Reimbursements of nondeductible expenses. Federal income tax table See Reimbursement of nondeductible expenses, earlier. Federal income tax table 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. Federal income tax table This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. Federal income tax table If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. Federal income tax table Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. Federal income tax table Your employer will report the total in box 1 of your Form W-2. Federal income tax table Example. Federal income tax table 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. Federal income tax table 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. Federal income tax table 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. Federal income tax table These payments are made to persons displaced from their homes, businesses, or farms by federal projects. Federal income tax table 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. Federal income tax table See Reimbursements included in income, later. Federal income tax table Reimbursements excluded from income. Federal income tax table   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. Federal income tax table These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. Federal income tax table Your employer should report these reimbursements on your Form W-2, box 12, with Code P. Federal income tax table    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). Federal income tax table Expenses deducted in earlier year. Federal income tax table   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. Federal income tax table Your employer should show the amount of your reimbursement in box 12 of your Form W-2. Federal income tax table Reimbursements included in income. Federal income tax table   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. Federal income tax table See Nonaccountable Plans under Types of Reimbursement Plans, earlier. Federal income tax table Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. Federal income tax table This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. Federal income tax table It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. Federal income tax table Reimbursement for deductible and nondeductible expenses. Federal income tax table    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. Federal income tax table Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. Federal income tax table Amount of income tax withheld. Federal income tax table   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. Federal income tax table 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. Federal income tax table   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. Federal income tax table The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. Federal income tax table Estimated tax. Federal income tax table    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. Federal income tax table For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. Federal income tax table 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. Federal income tax table For a quick overview, see Table 2, later. Federal income tax table Form 3903 Use Form 3903 to figure your moving expense deduction. Federal income tax table Use a separate Form 3903 for each move for which you are deducting expenses. Federal income tax table Do not file Form 3903 if all of the following apply. Federal income tax table You moved to a location outside the United States in an earlier year. Federal income tax table You are claiming only storage fees while you were away from the United States. Federal income tax table Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. Federal income tax table 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. Federal income tax table 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. Federal income tax table Completing Form 3903. Federal income tax table   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. Federal income tax table 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). Federal income tax table Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. Federal income tax table This excluded amount should be identified on Form W-2, box 12, with code P. Federal income tax table Expenses greater than reimbursement. Federal income tax table   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. Federal income tax table This is your moving expense deduction. Federal income tax table Expenses equal to or less than reimbursement. Federal income tax table    If line 3 is equal to or less than line 4, you have no moving expense deduction. Federal income tax table Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. Federal income tax table Table 2. Federal income tax table Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. Federal income tax table . Federal income tax table . Federal income tax table AND you have. Federal income tax table . Federal income tax table . Federal income tax table THEN. Federal income tax table . Federal income tax table . Federal income tax table 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. Federal income tax table your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. Federal income tax table 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. Federal income tax table your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. Federal income tax table no reimbursement moving expenses file Form 3903 showing all allowable  expenses. Federal income tax table * * See Deductible Moving Expenses, earlier, for allowable expenses. Federal income tax table    Where to deduct. Federal income tax table   Deduct your moving expenses on Form 1040, line 26. Federal income tax table The amount of moving expenses you can deduct is shown on Form 3903, line 5. Federal income tax table    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. Federal income tax table   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. Federal income tax table Expenses not reimbursed. Federal income tax table   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. Federal income tax table Example. Federal income tax table In December 2012, your employer transferred you to another city in the United States, where you still work. Federal income tax table You are single and were not reimbursed for your moving expenses. Federal income tax table In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. Federal income tax table In January 2013, you paid for travel to the new city. Federal income tax table You can deduct these additional expenses on your 2013 tax return. Federal income tax table Expenses reimbursed. Federal income tax table   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. Federal income tax table 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. Federal income tax table See Choosing when to deduct, next. Federal income tax table   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. Federal income tax table Choosing when to deduct. Federal income tax table   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. Federal income tax table How to make the choice. Federal income tax table   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. Federal income tax table    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. Federal income tax table Illustrated Example Tom and Peggy Smith are married and have two children. Federal income tax table They owned a home in Detroit where Tom worked. Federal income tax table On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. Federal income tax table Peggy flew to San Diego on March 1 to look for a new home. Federal income tax table She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. Federal income tax table The Smiths sold their Detroit home for $1,500 less than they paid for it. Federal income tax table They contracted to have their personal effects moved to San Diego on April 3. Federal income tax table The family drove to San Diego where they found that their new home was not finished. Federal income tax table They stayed in a nearby motel until the house was ready on May 1. Federal income tax table On April 10, Tom went to work in the San Diego plant where he still works. Federal income tax table 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. Federal income tax table ) 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. Federal income tax table His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. Federal income tax table 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. Federal income tax table 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. Federal income tax table His employer identified this amount with code P. Federal income tax table The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. Federal income tax table Tom must include this amount on Form 1040, line 7. Federal income tax table The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. Federal income tax table Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. Federal income tax table To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. Federal income tax table 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. Federal income tax table He also enters his deduction, $1,200, on Form 1040, line 26. Federal income tax table Nondeductible expenses. Federal income tax table   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. Federal income tax table Item 1 — pre-move househunting expenses of $524. Federal income tax table Item 2 — the $25,000 down payment on the San Diego home. Federal income tax table 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. Federal income tax table Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. Federal income tax table The commission is used to figure the gain or loss on the sale. Federal income tax table Item 4 — the $1,500 loss on the sale of the Detroit home. Federal income tax table Item 6 — the $320 expense for meals while driving to San Diego. Federal income tax table (However, the lodging and car expenses are deductible. Federal income tax table ) Item 7 — temporary living expenses of $3,730. Federal income tax table    This image is too large to be displayed in the current screen. Federal income tax table Please click the link to view the image. Federal income tax table 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. Federal income tax table You can deduct your unreimbursed moving expenses. Federal income tax table 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. Federal income tax table The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. Federal income tax table Spouse and dependents. Federal income tax table   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. Federal income tax table   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. Federal income tax table Services or reimbursements provided by government. Federal income tax table   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. Federal income tax table 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. Federal income tax table 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. Federal income tax table   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. Federal income tax table You can deduct the expenses that are more than your reimbursements. Federal income tax table See Deductible Moving Expenses, earlier. Federal income tax table How to complete Form 3903 for members of the Armed Forces. Federal income tax table    Take the following steps. Federal income tax table Complete lines 1 through 3 of the form, using your actual expenses. Federal income tax table Do not include any expenses for moving services provided by the government. Federal income tax table Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. Federal income tax table Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. Federal income tax table Do not include the value of moving or storage services provided by the government. Federal income tax table Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. Federal income tax table Complete line 5. Federal income tax table 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. Federal income tax table This is your moving expense deduction. Federal income tax table If line 3 is equal to or less than line 4, you do not have a moving expense deduction. Federal income tax table Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. Federal income tax table If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. Federal income tax table    Do not deduct any expenses for moving or storage services provided by the government. Federal income tax table How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Federal income tax table 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. Federal income tax table Free help with your tax return. Federal income tax table   Free help in preparing your return is available nationwide from IRS-certified volunteers. Federal income tax table The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Federal income tax table The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Federal income tax table 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. Federal income tax table Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Federal income tax table To find the nearest VITA or TCE site, visit IRS. Federal income tax table gov or call 1-800-906-9887. Federal income tax table   As part of the TCE program, AARP offers the Tax-Aide counseling program. Federal income tax table To find the nearest AARP Tax-Aide site, visit AARP's website at www. Federal income tax table aarp. Federal income tax table org/money/taxaide or call 1-888-227-7669. Federal income tax table   For more information on these programs, go to IRS. Federal income tax table gov and enter “VITA” in the search box. Federal income tax table Internet. Federal income tax table IRS. Federal income tax table gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Federal income tax table Apply for an Employer Identification Number (EIN). Federal income tax table Go to IRS. Federal income tax table gov and enter Apply for an EIN in the search box. Federal income tax table Request an Electronic Filing PIN by going to IRS. Federal income tax table gov and entering Electronic Filing PIN in the search box. Federal income tax table Check the status of your 2013 refund with Where's My Refund? Go to IRS. Federal income tax table 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. Federal income tax table 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. Federal income tax table Check the status of your amended return. Federal income tax table Go to IRS. Federal income tax table gov and enter Where's My Amended Return in the search box. Federal income tax table Download forms, instructions, and publications, including some accessible versions. Federal income tax table Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Federal income tax table gov or IRS2Go. Federal income tax table Tax return and tax account transcripts are generally available for the current year and past three years. Federal income tax table Figure your income tax withholding with the IRS Withholding Calculator on IRS. Federal income tax table gov. Federal income tax table 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. Federal income tax table Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Federal income tax table gov. Federal income tax table Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Federal income tax table gov or IRS2Go. Federal income tax table Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Federal income tax table An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Federal income tax table Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Federal income tax table If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Federal income tax table Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Federal income tax table Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Federal income tax table gov. Federal income tax table 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. Federal income tax table The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Federal income tax table Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Federal income tax table AARP offers the Tax-Aide counseling program as part of the TCE program. Federal income tax table Visit AARP's website to find the nearest Tax-Aide location. Federal income tax table Research your tax questions. Federal income tax table Search publications and instructions by topic or keyword. Federal income tax table Read the Internal Revenue Code, regulations, or other official guidance. Federal income tax table Read Internal Revenue Bulletins. Federal income tax table Sign up to receive local and national tax news by email. Federal income tax table Phone. Federal income tax table You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Federal income tax table Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Federal income tax table 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. Federal income tax table Call to locate the nearest volunteer help site, 1-800-906-9887. Federal income tax table 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. Federal income tax table The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Federal income tax table Most VITA and TCE sites offer free electronic filing. Federal income tax table Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Federal income tax table Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Federal income tax table Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Federal income tax table The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Federal income tax table 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. Federal income tax table 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. Federal income tax table Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Federal income tax table Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Federal income tax table Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Federal income tax table 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). Federal income tax table You should receive your order within 10 business days. Federal income tax table Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Federal income tax table Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Federal income tax table Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Federal income tax table Call to ask tax questions, 1-800-829-1040. Federal income tax table Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Federal income tax table The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Federal income tax table These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Federal income tax table gsa. Federal income tax table gov/fedrelay. Federal income tax table Walk-in. Federal income tax table You can find a selection of forms, publications and services — in-person, face-to-face. Federal income tax table Products. Federal income tax table You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Federal income tax table Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Federal income tax table Services. Federal income tax table You can walk in to your local TAC most business days for personal, face-to-face tax help. Federal income tax table An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Federal income tax table 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. Federal income tax table No appointment is necessary—just walk in. Federal income tax table Before visiting, check www. Federal income tax table irs. Federal income tax table gov/localcontacts for hours of operation and services provided. Federal income tax table Mail. Federal income tax table You can send your order for forms, instructions, and publications to the address below. Federal income tax table You should receive a response within 10 business days after your request is received. Federal income tax table  Internal Revenue Service 1201 N. Federal income tax table Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Federal income tax table   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Federal income tax table Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Federal income tax table What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 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Federal income tax table We have offices in every state, the District of Columbia, and Puerto Rico. Federal income tax table 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. Federal income tax table irs. Federal income tax table gov/advocate, or call us toll-free at 1-877-777-4778. Federal income tax table How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Federal income tax table If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Federal income tax table irs. Federal income tax table gov/sams. Federal income tax table Low Income Taxpayer Clinics. Federal income tax table   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. Federal income tax table Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Federal income tax table Visit www. Federal income tax table TaxpayerAdvocate. Federal income tax table irs. Federal income tax table gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Federal income tax table Prev  Up  Next   Home   More Online Publications
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New IRS Video Helps Same-Sex Couples; Joins Extensive IRS Library Of Online Tax Tips

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IRS YouTube Video:

Tax Information About Same-Sex Marriage: English / Spanish / ASL

IR-2014-22, March 6, 2014

WASHINGTON — The Internal Revenue Service released a new YouTube video designed to provide useful tax tips to married same-sex couples.

The video is the latest addition to an online  library featuring short IRS instructional videos covering  more than 100 topics ranging from tips for victims of identity theft to taking advantage of the new simplified home office deduction. These videos have been viewed more than seven million times.

The new video, less than two minutes long, is available in English, Spanish and American Sign Language and can be accessed via IRS.gov. It joins an array of online products, including answers to frequently-asked questions, designed to help same-sex couples file their federal income tax returns.

Following last summer’s Supreme Court decision invalidating a key provision of the Defense of Marriage Act, the IRS ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, are now treated as married for federal tax purposes. The ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit.

Visit IRS.gov to access these and other helpful tax resources.

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Page Last Reviewed or Updated: 07-Mar-2014

The Federal Income Tax Table

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