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File 2012 Tax

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File 2012 Tax

File 2012 tax Publication 516 - Main Content Table of Contents U. File 2012 tax S. File 2012 tax Tax ReturnFiling Information Foreign Bank Accounts U. File 2012 tax S. File 2012 tax Government Payments Foreign Earned Income Exclusion Tax Treaty Benefits Allowances, Differentials, and Special Pay Other Income Deductions and Credits — Business Expenses Deductions and Credits — Nonbusiness Expenses Foreign Taxes Local (Foreign) Tax ReturnTax Treaty Benefits Other Agreements Double Withholding How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). File 2012 tax U. File 2012 tax S. File 2012 tax Tax Return Filing Information If you are a U. File 2012 tax S. File 2012 tax citizen or green card holder living or traveling outside the United States, you are generally required to file income tax returns in the same way as those residing in the United States. File 2012 tax However, the special rules explained in the following discussions may apply to you. File 2012 tax See also Tax Treaty Benefits, later. File 2012 tax When To File and Pay Most individual tax returns cover a calendar year, January through December. File 2012 tax The regular due date for these tax returns is April 15 of the following year. File 2012 tax If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. File 2012 tax If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. File 2012 tax You must pay interest on any tax not paid by the regular due date. File 2012 tax Your return is considered filed on time if it is mailed from and officially postmarked in a foreign country on or before the due date (including extensions), or given to a designated international private delivery service before midnight of the last date prescribed for filing. File 2012 tax See your tax form instructions for a list of private delivery services that have been designated by the IRS to meet this “timely mailing as timely filing/paying” rule for tax returns and payments. File 2012 tax If your return is filed late, the postmark or delivery service date does not determine the date of filing. File 2012 tax In that case, your return is considered filed when it is received by the IRS. File 2012 tax Extensions You may be able to get an extension of time to file your return and pay your tax. File 2012 tax Automatic 2-month extension. File 2012 tax   You can get an automatic 2-month extension (to June 15, for a calendar year return) to file your return and pay your tax if you are a U. File 2012 tax S. File 2012 tax citizen or resident and, on the regular due date of your return, you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. File 2012 tax To get this extension, you must attach a statement to your return explaining how you qualified. File 2012 tax You will owe interest on any tax not paid by the regular due date of your return. File 2012 tax Married taxpayers. File 2012 tax   If you file a joint return, either you or your spouse can qualify for the automatic extension. File 2012 tax If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. File 2012 tax Additional extension. File 2012 tax   You can apply for an additional extension of time to file your return by filing Form 4868. File 2012 tax You must file Form 4868 by the due date for your income tax return. File 2012 tax   Generally, you must file it by April 15. File 2012 tax However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. File 2012 tax Check the box on line 8 of Form 4868. File 2012 tax Payment of tax. File 2012 tax   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. File 2012 tax The late-payment penalty applies if, through withholding, etc. File 2012 tax , you paid less than 90% of your actual tax liability by the original due date of your income tax return. File 2012 tax Even if the late-payment penalty does not apply, you will be charged interest on any unpaid tax liability from the original due date of the return until the tax is paid. File 2012 tax Electronic filing. File 2012 tax   You can file for the additional extension by phone, using your home computer, or through a tax professional. File 2012 tax See Form 4868 for more information. File 2012 tax Limit on additional extensions. File 2012 tax   You generally cannot get a total extension of more than 6 months. File 2012 tax However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. File 2012 tax   For more information, see Publication 54. File 2012 tax Foreign Bank Accounts You must file Form TD F 90-22. File 2012 tax 1 if at any time during the year you had an interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country. File 2012 tax This applies if the combined assets in the account(s) were more than $10,000. File 2012 tax Do not include accounts in a U. File 2012 tax S. File 2012 tax military banking facility operated by a U. File 2012 tax S. File 2012 tax financial institution. File 2012 tax File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. File 2012 tax Do not attach it to Form 1040. File 2012 tax If you are required to file Form TD F 90-22. File 2012 tax 1 but do not do so, you may have to pay a penalty of up to $10,000 (more if the failure to file is willful). File 2012 tax You also may be required to file Form 8938 with your U. File 2012 tax S. File 2012 tax income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. File 2012 tax For taxpayers living abroad, you generally do not have to file Form 8938 unless the total value of your specified foreign financial assets is more than $200,000 ($400,000 if married filing jointly) on the last day of the tax year or more than $300,000 ($600,000 if married filing jointly) at any time during the tax year. File 2012 tax For more information, see Form 8938 and its instructions. File 2012 tax U. File 2012 tax S. File 2012 tax Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. File 2012 tax If you are a U. File 2012 tax S. File 2012 tax citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. File 2012 tax S. File 2012 tax law. File 2012 tax This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). File 2012 tax If you are a nonresident alien, your income from sources outside the United States is not subject to U. File 2012 tax S. File 2012 tax tax. File 2012 tax Foreign Earned Income Exclusion Employees of the U. File 2012 tax S. File 2012 tax Government are not entitled to the foreign earned income exclusion or the foreign housing exclusion/deduction under section 911 because “foreign earned income ”does not include amounts paid by the U. File 2012 tax S. File 2012 tax Government as an employee. File 2012 tax But see Other Employment, later. File 2012 tax Special Situations In the following two situations, your pay is from the U. File 2012 tax S. File 2012 tax Government and does not qualify for the foreign earned income exclusion. File 2012 tax U. File 2012 tax S. File 2012 tax agency reimbursed by foreign country. File 2012 tax   If you are a U. File 2012 tax S. File 2012 tax Government employee paid by a U. File 2012 tax S. File 2012 tax agency to perform services in a foreign country, your pay is from the U. File 2012 tax S. File 2012 tax Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. File 2012 tax This is true even if the U. File 2012 tax S. File 2012 tax agency is reimbursed by the foreign government. File 2012 tax Employees of post exchanges, etc. File 2012 tax   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. File 2012 tax S. File 2012 tax Government, the earnings you receive are paid by the U. File 2012 tax S. File 2012 tax Government. File 2012 tax This is true whether they are paid from appropriated or nonappropriated funds. File 2012 tax These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. File 2012 tax Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. File 2012 tax Even if you are working in a foreign country with which the United States has an income tax treaty in force and the treaty article that applies to government services says that your government pay is taxable only in the foreign country, the treaty will likely contain a “saving clause”, which provides that the United States may tax its citizens and its residents as if the treaty had not come into effect. File 2012 tax In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. File 2012 tax S. File 2012 tax citizens or green card holders. File 2012 tax Consequently, if you are a U. File 2012 tax S. File 2012 tax citizen or green card holder, you will generally not be entitled to reduce your U. File 2012 tax S. File 2012 tax tax on your government pay. File 2012 tax If you are neither a U. File 2012 tax S. File 2012 tax citizen nor green card holder, and you are treated as a resident of the treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule), then you may be entitled to benefits under the government service article. File 2012 tax Review the treaty text carefully. File 2012 tax U. File 2012 tax S. File 2012 tax citizens must always file Form 1040. File 2012 tax Non-U. File 2012 tax S. File 2012 tax citizens who are treated as a resident of a treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule) may file Form 1040NR and attach Form 8833. File 2012 tax If you pay or accrue taxes to the foreign country on your pay, you may be able to relieve double taxation with a foreign tax credit. File 2012 tax Most income tax treaties contain an article providing relief from double taxation. File 2012 tax Many treaties contain special foreign tax credit rules for U. File 2012 tax S. File 2012 tax citizens who are residents of a treaty country. File 2012 tax For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. File 2012 tax Allowances, Differentials, and Special Pay Most payments received by U. File 2012 tax S. File 2012 tax Government civilian employees for working abroad, including pay differentials, are taxable. File 2012 tax However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. File 2012 tax The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. File 2012 tax Pay differentials. File 2012 tax   Pay differentials you receive as financial incentives for employment abroad are taxable. File 2012 tax Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. File 2012 tax   Generally, pay differentials are given for employment under adverse conditions (such as severe climate) or because the post of duty is located in a hazardous or isolated area that may be outside the United States. File 2012 tax The area does not have to be a qualified hazardous duty area as discussed in Publication 3. File 2012 tax Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. File 2012 tax Foreign areas allowances. File 2012 tax   Certain foreign areas allowances are tax free. File 2012 tax Your employer should not have included these allowances as wages on your Form W-2. File 2012 tax   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. File 2012 tax Title I, chapter 9, of the Foreign Service Act of 1980. File 2012 tax Section 4 of the Central Intelligence Agency Act of 1949, as amended. File 2012 tax Title II of the Overseas Differentials and Allowances Act. File 2012 tax Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. File 2012 tax These allowances cover such expenses as: Certain repairs to a leased home, Education of dependents in special situations, Motor vehicle shipment, Separate maintenance for dependents, Temporary quarters, Transportation for medical treatment, and Travel, moving, and storage. File 2012 tax Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. File 2012 tax Cost-of-living allowances. File 2012 tax   If you are stationed outside the continental United States or in Alaska, your gross income does not include cost-of-living allowances (other than amounts received under Title II of the Overseas Differentials and Allowances Act) granted by regulations approved by the President of the United States. File 2012 tax The cost-of-living portion of any other allowance (for example, a living and quarters allowance) is not included even if the underlying allowance is included in gross income. File 2012 tax Cost-of-living allowances are not included on your Form W-2. File 2012 tax Federal court employees. File 2012 tax   If you are a federal court employee, the preceding paragraph also applies to you. File 2012 tax The cost-of-living allowance must be granted by rules similar to regulations approved by the President. File 2012 tax American Institute in Taiwan. File 2012 tax   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. File 2012 tax S. File 2012 tax tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. File 2012 tax S. File 2012 tax Government. File 2012 tax Federal reemployment payments after serving with an international organization. File 2012 tax   If you are a federal employee who is reemployed by a federal agency after serving with an international organization, you must include in income any reemployment payments you receive. File 2012 tax These payments are equal to the difference between the pay, allowances, post differential, and other monetary benefits paid by the international organization and the pay and other benefits that would have been paid by the federal agency had you been detailed to the international agency. File 2012 tax Allowances or reimbursements for travel and transportation expenses. File 2012 tax   See How To Report Business Expenses, later, for a discussion on whether a reimbursement or allowance for travel or transportation is included in your income. File 2012 tax Lodging furnished to a principal representative of the United States. File 2012 tax   If you are a principal representative of the United States stationed in a foreign country, you do not have to include in income the value of lodging (including utilities) provided to you as an official residence. File 2012 tax However, amounts paid by the U. File 2012 tax S. File 2012 tax government for your usual costs of operating and maintaining your household are taxable. File 2012 tax If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. File 2012 tax Peace Corps. File 2012 tax   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. File 2012 tax Taxable allowances. File 2012 tax   The following allowances must be included on your Form W-2 and reported on your return as wages. File 2012 tax If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. File 2012 tax The part of living allowances designated by the Director of the Peace Corps as basic compensation. File 2012 tax This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. File 2012 tax Leave allowances. File 2012 tax Readjustment allowances or “termination payments. File 2012 tax ” Taxable allowances are considered received by you when credited to your account. File 2012 tax Example. File 2012 tax Gary Carpenter, a Peace Corps volunteer, gets $175 a month during his period of service, to be paid to him in a lump sum at the end of his tour of duty. File 2012 tax Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. File 2012 tax Nontaxable allowances. File 2012 tax   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. File 2012 tax These allowances should not be included on your Form W-2. File 2012 tax These allowances are tax free whether paid by the U. File 2012 tax S. File 2012 tax Government or the foreign country in which you are stationed. File 2012 tax Other Income Other employment. File 2012 tax   If, in addition to your U. File 2012 tax S. File 2012 tax government pay, you receive income from a private employer or self-employment, you may qualify to claim the foreign earned income exclusion and the foreign housing exclusion and deduction under section 911 based on this other income provided you meet either the bona fide residence test or the physical presence test. File 2012 tax In addition, if your spouse is a U. File 2012 tax S. File 2012 tax citizen or resident alien who earns income in a foreign country that is paid by a private employer or is from self-employment, he or she may also qualify for the exclusion or the deduction. File 2012 tax For more information, see Publication 54. File 2012 tax The tax treaty rules relating to income from personal services generally apply to income from private employment. File 2012 tax As discussed above, the saving clause applies to you if you are a U. File 2012 tax S. File 2012 tax citizen or if you are a resident of the United States under the treaty residence article (after application of the so-called “tie-breaker” rule). File 2012 tax Sale of personal property. File 2012 tax   If you have a gain from the sale of your personal property (such as an automobile or a home appliance), whether directly or through a favorable exchange rate in converting the proceeds to U. File 2012 tax S. File 2012 tax dollars, the excess of the amount received in U. File 2012 tax S. File 2012 tax dollars over the cost or other basis of the property is a capital gain. File 2012 tax Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. File 2012 tax However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. File 2012 tax Sale of your home. File 2012 tax   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. File 2012 tax Losses are not deductible. File 2012 tax   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). File 2012 tax Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. File 2012 tax   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse is serving on qualified official extended duty as a member of the Foreign Service of the United States, as an employee of the intelligence community, or as an employee or volunteer of the Peace Corps. File 2012 tax   For detailed information on selling your home, see Publication 523. File 2012 tax Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. File 2012 tax Travel Expenses Subject to certain limits, you can deduct your unreimbursed ordinary and necessary expenses of traveling away from home in connection with the performance of your official duties. File 2012 tax These expenses include such items as travel costs, meals, lodging, baggage charges, local transportation costs (such as taxi fares), tips, and dry cleaning and laundry fees. File 2012 tax Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. File 2012 tax Your tax home is not limited to the Embassy, consulate, or duty station. File 2012 tax It includes the entire city or general area in which your principal place of employment is located. File 2012 tax Traveling away from home. File 2012 tax   You are traveling away from home if you meet both of the following requirements. File 2012 tax Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. File 2012 tax You need to get sleep or rest to meet the demands of your work while away from home. File 2012 tax This requirement is not satisfied by merely napping in your car. File 2012 tax You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. File 2012 tax Temporary assignment. File 2012 tax   If your assignment or job away from your tax home is temporary, your tax home does not change. File 2012 tax You are considered to be away from home for the whole period, and your travel expenses are deductible. File 2012 tax Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. File 2012 tax   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. File 2012 tax An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than one year, whether or not it actually lasts for more than one year. File 2012 tax   You must determine whether your assignment is temporary or indefinite when you start work. File 2012 tax If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. File 2012 tax Employment that is initially temporary may become indefinite due to changed circumstances. File 2012 tax A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. File 2012 tax Exception for federal crime investigations or prosecutions. File 2012 tax   If you are a federal employee participating in a federal crime investigation or prosecution, you may be able to deduct travel expenses even if you are away from your tax home for more than one year. File 2012 tax This exception to the one-year rule applies if the Attorney General certifies that you are traveling for the federal government in a temporary duty status to prosecute, or provide support services for the investigation or prosecution of, a federal crime. File 2012 tax Limit on meals and entertainment. File 2012 tax   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. File 2012 tax However, the limit does not apply to expenses reimbursed under a U. File 2012 tax S. File 2012 tax Government expense allowance arrangement. File 2012 tax Individuals subject to hours of service limits. File 2012 tax   You can deduct 80% of your unreimbursed business-related meal expenses if the meals take place during or incident to any period subject to the Department of Transportation's hours of service limits. File 2012 tax   Individuals subject to the Department of Transportation's “hours of service” limits include the following. File 2012 tax Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. File 2012 tax Interstate truck operators and bus drivers who are under Department of Transportation regulations. File 2012 tax Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. File 2012 tax Certain merchant mariners who are under Coast Guard regulations. File 2012 tax Primary purpose of trip must be for business. File 2012 tax   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. File 2012 tax However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. File 2012 tax   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. File 2012 tax This applies even if you engage in business activities while there. File 2012 tax However, you can deduct any expenses while at your destination that are directly related to your business. File 2012 tax Expenses paid for others. File 2012 tax   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. File 2012 tax Home leave. File 2012 tax   The Foreign Service Act requires U. File 2012 tax S. File 2012 tax citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. File 2012 tax This period is called “home leave” and can be used to take care of certain personal matters such as medical and dental checkups, buying a new wardrobe, and visiting relatives. File 2012 tax   The amounts paid for your travel, meals, and lodging while on home leave are deductible as travel or business expenses subject to the rules and limits discussed earlier. File 2012 tax You must be able to verify these amounts in order to claim them. File 2012 tax Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. File 2012 tax More information. File 2012 tax   See chapter 1 of Publication 463 for more information on travel expenses. File 2012 tax Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. File 2012 tax Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. File 2012 tax They do not include expenses you have when traveling away from home overnight. File 2012 tax Those expenses are deductible as travel expenses and are discussed earlier. File 2012 tax Commuting. File 2012 tax   You cannot deduct your transportation costs of going between your home and your regular business location. File 2012 tax These costs are personal commuting expenses. File 2012 tax   If you have one or more regular business locations but must work at a temporary location, you can deduct the costs of commuting to that temporary place of work. File 2012 tax   If you work at two or more places in the same day, you can deduct your expenses of getting from one place of work to the other. File 2012 tax More information. File 2012 tax   For more information on transportation expenses, see chapter 4 of Publication 463. File 2012 tax Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. File 2012 tax Membership dues. File 2012 tax   You can deduct membership dues you pay to professional societies that relate to your business or profession. File 2012 tax Subscriptions. File 2012 tax   You can deduct subscriptions to professional publications that relate to your business or profession. File 2012 tax Educational expenses. File 2012 tax   Generally, educational expenses are considered to be personal expenses and are not deductible. File 2012 tax However, under some circumstances, educational expenses are deductible as business expenses. File 2012 tax   You can deduct educational expenses as business expenses if the education: Maintains or improves skills needed in your present position, or Meets the express requirements of your agency to keep your present position, salary, or status. File 2012 tax   You cannot deduct educational expenses as business expenses if the education: Is needed to enable you to meet minimum educational requirements for qualification in your present position, Is a part of a program of study that can qualify you for a new position, or Is for travel as a form of education. File 2012 tax These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. File 2012 tax   See Publication 970, Tax Benefits for Education, for more information on educational expenses. File 2012 tax    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. File 2012 tax However, you may be eligible for other tax benefits such as the American opportunity and lifetime learning credits; contributions to a Coverdell education savings account or qualified tuition program; deduction for student loan interest; and exclusion from income of certain savings bond interest. File 2012 tax These benefits are explained in Publication 970. File 2012 tax Foreign service representation expenses. File 2012 tax   If you are an employee of the U. File 2012 tax S. File 2012 tax Foreign Service and your position requires you to establish and maintain favorable relations in foreign countries, you may receive a nontaxable allowance for representation expenses. File 2012 tax If your expenses are more than the allowance you receive, you can deduct the excess expenses as an itemized deduction on Schedule A (Form 1040) if you meet one of the following conditions. File 2012 tax You have a certificate from the Secretary of State attesting that the expenses were incurred for the benefit of the United States, and would be reimbursable under appropriate legislation if the agency had sufficient funds for these reimbursements. File 2012 tax The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. File 2012 tax    To deduct any expenses for travel, entertainment, and gifts, including those certified by the Secretary of State, you must meet the rules for recordkeeping and accounting to your employer. File 2012 tax These rules are explained in Publication 463. File 2012 tax Representation expenses. File 2012 tax   These are expenses that further the interest of the United States abroad. File 2012 tax They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. File 2012 tax They generally do not include costs of passenger vehicles (such as cars or aircraft), printing or engraving, membership fees, or amounts a principal representative must pay personally to cover the usual costs of operating and maintaining an official residence. File 2012 tax   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. File 2012 tax These regulations are available on the Internet at www. File 2012 tax state. File 2012 tax gov/m/a/als. File 2012 tax Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. File 2012 tax ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. File 2012 tax Impairment-related work expenses. File 2012 tax   If you are an employee with a physical or mental disability, you can deduct attendant-care services at your place of work and other expenses in connection with work that are necessary for you to be able to work. File 2012 tax Attendant care includes a reader for a blind person and a helper for a person with a physical disability. File 2012 tax These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). File 2012 tax They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. File 2012 tax Loss on conversion of U. File 2012 tax S. File 2012 tax dollars into foreign currency. File 2012 tax   The conversion of U. File 2012 tax S. File 2012 tax dollars into foreign currency at an official rate of exchange that is not as favorable as the free market rate does not result in a deductible loss. File 2012 tax Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. File 2012 tax For example, you must keep records and supporting evidence to prove the following elements about deductions for travel expenses (including meals and lodging while away from home). File 2012 tax The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. File 2012 tax You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. File 2012 tax For each trip away from home, the dates you left and returned and the number of days spent on business. File 2012 tax The destination or area of your travel, described by the name of the city, town, or similar designation. File 2012 tax The business reason for your travel or the business benefit gained or expected to be gained from your travel. File 2012 tax How to record your expenses. File 2012 tax   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. File 2012 tax They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. File 2012 tax You do not need to duplicate information in an account book or diary that is shown on a receipt as long as your records and receipts complement each other in an orderly manner. File 2012 tax   Each expense should be recorded separately in your records. File 2012 tax However, some items can be totaled in reasonable categories. File 2012 tax You can make one daily entry for categories such as taxi fares, telephone calls, meals while away from home, gas and oil, and other incidental costs of travel. File 2012 tax You may record tips separately or with the cost of the service. File 2012 tax    Documentary evidence generally is required to support all lodging expenses while traveling away from home. File 2012 tax It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. File 2012 tax Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. File 2012 tax It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. File 2012 tax    A canceled check by itself does not prove a business cost. File 2012 tax You must have other evidence to show that the check was used for a business purpose. File 2012 tax Your records must be timely. File 2012 tax   Record the elements for the expense in your account book or other record at or near the time of the expense. File 2012 tax A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. File 2012 tax Confidential information. File 2012 tax   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. File 2012 tax However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. File 2012 tax How To Report Business Expenses As a U. File 2012 tax S. File 2012 tax Government employee, your business expense reimbursements are generally paid under an accountable plan and are not included in your wages on your Form W-2. File 2012 tax If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. File 2012 tax However, if you do not account to your employer for a travel advance or if you do not return any excess advance within a reasonable period of time, the advance (or excess) will be included in your wages on your Form W-2. File 2012 tax If you are entitled to a reimbursement from your employer but you do not claim it, you cannot deduct the expenses to which that unclaimed reimbursement applies. File 2012 tax Form 2106 or Form 2106-EZ. File 2012 tax   You must complete Form 2106 or 2106-EZ to deduct your expenses. File 2012 tax Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. File 2012 tax Generally, you must include all of your expenses and reimbursements on Form 2106 or 2106-EZ and carry your allowable expense to Schedule A (Form 1040). File 2012 tax Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. File 2012 tax Form 2106-EZ. File 2012 tax   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. File 2012 tax You can use Form 2106-EZ if you meet both of the following conditions. File 2012 tax You are not reimbursed by your employer for any expenses. File 2012 tax (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. File 2012 tax ) If you claim car expenses, you use the standard mileage rate. File 2012 tax Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. File 2012 tax Moving Expenses If you changed job locations or started a new job, you may be able to deduct the reasonable expenses of moving yourself, your family, and your household goods and personal effects to your new home. File 2012 tax However, you cannot deduct any expenses for which you received a tax-free allowance as a U. File 2012 tax S. File 2012 tax Government employee. File 2012 tax To deduct moving expenses, your move must be closely related to the start of work and you must meet the distance test and the time test. File 2012 tax Closely related to the start of work. File 2012 tax   The move must be closely related, both in time and in place, to the start of work at the new location. File 2012 tax In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. File 2012 tax   A move generally is not considered closely related in place to the start of work if the distance from your new home to the new job location is more than the distance from your former home to the new job location. File 2012 tax A move that does not meet this requirement may qualify if you can show that you must live at the new home as a condition of employment, or you will spend less time or money commuting from the new home to the new job. File 2012 tax Distance test. File 2012 tax   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. File 2012 tax If you did not have an old job location, your new job location must be at least 50 miles from your former home. File 2012 tax Time test. File 2012 tax   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. File 2012 tax Deductible moving expenses. File 2012 tax   Moving expenses that can be deducted include the reasonable costs of: Moving household goods and personal effects (including packing, crating, in-transit storage, and insurance) of both you and members of your household, and Transportation and lodging for yourself and members of your household for one trip from your former home to your new home (including costs of getting passports). File 2012 tax    The cost of your meals is not a deductible moving expense. File 2012 tax   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. File 2012 tax For a foreign move, the costs also include expenses of storing the goods and effects for part or all of the period that your new job location abroad continues to be your main job location. File 2012 tax Expenses must be reasonable. File 2012 tax   You can deduct only those expenses that are reasonable for the circumstances of your move. File 2012 tax For example, the costs of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. File 2012 tax Members of your household. File 2012 tax   A member of your household includes anyone who has both your former home and new home as his or her home. File 2012 tax It does not include a tenant or employee unless you can claim that person as a dependent. File 2012 tax Retirees. File 2012 tax   You can deduct the costs of moving to the United States when you permanently retire if both your former main job location and former home were outside the United States and its possessions. File 2012 tax You do not have to meet the time test described earlier. File 2012 tax Survivors. File 2012 tax   You can deduct moving expenses for a move to the United States if you are the spouse or dependent of a person whose main job location at the time of death was outside the United States and its possessions. File 2012 tax The move must begin within 6 months after the decedent's death. File 2012 tax It must be from the decedent's former home outside the United States, and that home must also have been your home. File 2012 tax You do not have to meet the time test described earlier. File 2012 tax How to report moving expenses. File 2012 tax   Use Form 3903 to report your moving expenses and figure your allowable deduction. File 2012 tax Claim the deduction as an adjustment to income on Form 1040. File 2012 tax (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. File 2012 tax ) Reimbursements. File 2012 tax   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. File 2012 tax You also must include in gross income reimbursements paid to you under a nonaccountable plan. File 2012 tax However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. File 2012 tax Additional information. File 2012 tax   For additional information about moving expenses, see Publication 521. File 2012 tax Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. File 2012 tax Contributions. File 2012 tax   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. File 2012 tax You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. File 2012 tax For more information, see Publication 526, Charitable Contributions. File 2012 tax Real estate tax and home mortgage interest. File 2012 tax   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. File 2012 tax You must reduce the amount of each deduction that would otherwise be allowable by the amount of each expense that is related to the tax-free allowance. File 2012 tax Example. File 2012 tax Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. File 2012 tax During the year, Adam used the allowance, with other funds, to provide a home for himself. File 2012 tax His expenses for this home totaled $8,400 and consisted of mortgage principal ($500), insurance ($400), real estate taxes ($1,400), mortgage interest ($4,000), and utility costs ($2,100). File 2012 tax Adam did not have any other expenses related to providing a home for himself. File 2012 tax Adam must reduce his deductions for home mortgage interest and real estate taxes. File 2012 tax He figures a reasonable way to reduce them is to multiply them by a fraction: its numerator is $6,300 (the total housing and utility allowance) and its denominator is $8,400 (the total of all payments to which the housing and utility allowance applies). File 2012 tax The result is 3/4. File 2012 tax Adam reduces his otherwise allowable home mortgage interest deduction by $3,000 (the $4,000 he paid ×3/4) and his otherwise allowable real estate tax deduction by $1,050 (the $1,400 he paid × 3/4). File 2012 tax He can deduct $1,000 of his mortgage interest ($4,000 − $3,000) and $350 of his real estate taxes ($1,400 − $1,050) when he itemizes his deductions. File 2012 tax Exception to the reduction. File 2012 tax   If you receive a tax-free housing allowance as a member of the military or the clergy, you do not have to reduce your deductions for real estate tax and home mortgage interest expenses you are otherwise entitled to deduct. File 2012 tax Required statement. File 2012 tax   If you receive a tax-free housing allowance and have real estate tax or home mortgage interest expenses, attach a statement to your tax return. File 2012 tax The statement must contain all of the following information. File 2012 tax The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. File 2012 tax The amount of otherwise deductible expenses attributable to each type of tax-free income. File 2012 tax The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. File 2012 tax An explanation of how you determined the amounts not directly attributable to each type of tax-free income. File 2012 tax   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. File 2012 tax Foreign Taxes If you pay or accrue taxes to a foreign government, you generally can choose to either claim them as a credit against your U. File 2012 tax S. File 2012 tax income tax liability or deduct them as an itemized deduction when figuring your taxable income. File 2012 tax Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. File 2012 tax Foreign tax credit. File 2012 tax   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. File 2012 tax If you choose to figure a credit against your U. File 2012 tax S. File 2012 tax tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. File 2012 tax S. File 2012 tax income tax return. File 2012 tax    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. File 2012 tax If all your foreign income is exempt from U. File 2012 tax S. File 2012 tax tax, you will not be able to claim a foreign tax credit. File 2012 tax   If, because of the limit on the credit, you cannot use the full amount of qualified foreign taxes paid or accrued in the tax year, you are allowed to carry the excess back 1 year and then forward 10 years. File 2012 tax Exemption from limit. File 2012 tax   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. File 2012 tax Your only foreign income is passive income, such as interest, dividends, and royalties. File 2012 tax The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). File 2012 tax The foreign income and taxes are reported to you on a payee statement, such as Form 1099-DIV, Dividends and Distributions, or 1099-INT, Interest Income. File 2012 tax If you make the election, you can claim a foreign tax credit without filing Form 1116. File 2012 tax However, you cannot carry back or carry over any unused foreign tax to or from this year. File 2012 tax See the instructions for the appropriate line in the Tax and Credits section of Form 1040. File 2012 tax Foreign tax deduction. File 2012 tax   If you choose to deduct all foreign income taxes on your U. File 2012 tax S. File 2012 tax income tax return, itemize the deduction on Schedule A (Form 1040). File 2012 tax You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. File 2012 tax Example. File 2012 tax Dennis and Christina are married and live and work in Country X. File 2012 tax Dennis works for the U. File 2012 tax S. File 2012 tax Government and Christina is employed by a private company. File 2012 tax They pay income tax to Country X on Christina's income only. File 2012 tax Dennis and Christina file a joint tax return and exclude all of Christina's income. File 2012 tax They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. File 2012 tax Deduction for other foreign taxes. File 2012 tax   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. File 2012 tax You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. File 2012 tax   You can deduct real property taxes you pay that are imposed on you by a foreign country. File 2012 tax You take this deduction on Schedule A (Form 1040). File 2012 tax You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. File 2012 tax More information. File 2012 tax   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. File 2012 tax Local (Foreign) Tax Return As a U. File 2012 tax S. File 2012 tax Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. File 2012 tax Check with local tax authorities to determine whether you are considered a tax resident of your host country, whether you are required to file a host country tax return and whether you owe taxes to the host country. File 2012 tax Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. File 2012 tax Review the treaty text carefully to determine whether your U. File 2012 tax S. File 2012 tax Government remuneration is taxable in the host country. File 2012 tax You will first have to determine whether you are a resident of your host country under the treaty residence article (after application of the so-called “tie-breaker” rule). File 2012 tax If you or your spouse receives income from a private employer or self-employment, review the tax treaty rules relating to income from personal services to determine whether that income is taxable in the host country. File 2012 tax If you pay or accrue taxes to both the host country and the United States, you may be able to relieve double taxation with a foreign tax credit. File 2012 tax Most income tax treaties contain an article providing relief from double taxation. File 2012 tax Many treaties contain special foreign tax credit rules for U. File 2012 tax S. File 2012 tax citizens who are residents of a treaty country. File 2012 tax For more information about the foreign tax credit, see Foreign Taxes, earlier. File 2012 tax Other Agreements The United States may be a party to agreements other than income tax treaties that may affect your tax obligations to the host country. File 2012 tax For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. File 2012 tax Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. File 2012 tax Check with the appropriate U. File 2012 tax S. File 2012 tax Embassy for more information. File 2012 tax Double Withholding If your U. File 2012 tax S. File 2012 tax government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. File 2012 tax S. File 2012 tax tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. File 2012 tax S. File 2012 tax income tax return on this income. File 2012 tax Complete Worksheet 1-6 in Publication 505, Tax Withholding and Estimated Tax, to determine how to revise Form W-4, Employee’s Withholding Allowance Certificate. File 2012 tax How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. File 2012 tax By selecting the method that is best for you, you will have quick and easy access to tax help. File 2012 tax Free help with your tax return. File 2012 tax   Free help in preparing your return is available nationwide from IRS-certified volunteers. File 2012 tax The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. File 2012 tax The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File 2012 tax 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. File 2012 tax Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. File 2012 tax To find the nearest VITA or TCE site, visit IRS. File 2012 tax gov or call 1-800-906-9887 or 1-800-829-1040. File 2012 tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. File 2012 tax To find the nearest AARP Tax-Aide site, visit AARP's website at www. File 2012 tax aarp. File 2012 tax org/money/taxaide or call 1-888-227-7669. File 2012 tax   For more information on these programs, go to IRS. File 2012 tax gov and enter “VITA” in the search box. File 2012 tax Internet. File 2012 tax You can access the IRS website at IRS. File 2012 tax gov 24 hours a day, 7 days a week to: E-file your return. File 2012 tax Find out about commercial tax preparation and e-file services available free to eligible taxpayers. File 2012 tax Check the status of your 2012 refund. File 2012 tax Go to IRS. File 2012 tax gov and click on Where’s My Refund. File 2012 tax Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. File 2012 tax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File 2012 tax Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File 2012 tax Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. File 2012 tax Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. File 2012 tax So in a change from previous filing seasons, you won't get an estimated refund date right away. File 2012 tax Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. File 2012 tax You can obtain a free transcript online at IRS. File 2012 tax gov by clicking on Order a Return or Account Transcript under “Tools. File 2012 tax ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. File 2012 tax You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. File 2012 tax Download forms, including talking tax forms, instructions, and publications. File 2012 tax Order IRS products. File 2012 tax Research your tax questions. File 2012 tax Search publications by topic or keyword. File 2012 tax Use the Internal Revenue Code, regulations, or other official guidance. File 2012 tax View Internal Revenue Bulletins (IRBs) published in the last few years. File 2012 tax Figure your withholding allowances using the IRS Withholding Calculator at www. File 2012 tax irs. File 2012 tax gov/individuals. File 2012 tax Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. File 2012 tax gov by typing Alternative Minimum Tax Assistant in the search box. File 2012 tax Sign up to receive local and national tax news by email. File 2012 tax Get information on starting and operating a small business. File 2012 tax Phone. File 2012 tax Many services are available by phone. File 2012 tax   Ordering forms, instructions, and publications. File 2012 tax Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). File 2012 tax You should receive your order within 10 days. File 2012 tax Asking tax questions. File 2012 tax Call the IRS with your tax questions at 1-800-829-1040. File 2012 tax Solving problems. File 2012 tax You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). File 2012 tax An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. File 2012 tax Call your local Taxpayer Assistance Center for an appointment. File 2012 tax To find the number, go to www. File 2012 tax irs. File 2012 tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File 2012 tax TTY/TDD equipment. File 2012 tax If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. File 2012 tax The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. File 2012 tax These individuals can also access the IRS through relay services such as the Federal Relay Service at www. File 2012 tax gsa. File 2012 tax gov/fedrelay. File 2012 tax TeleTax topics. File 2012 tax Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. File 2012 tax Checking the status of your 2012 refund. File 2012 tax To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). File 2012 tax Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. File 2012 tax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File 2012 tax Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File 2012 tax Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. File 2012 tax Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. File 2012 tax Outside the U. File 2012 tax S. File 2012 tax If you are outside the United States, taxpayer assistance is available at the following U. File 2012 tax S Embassies or consulate. File 2012 tax Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3834 London, England (44) (20) 7894-0476 Paris, France (33) (1) 4312-2555 Please contact the office for times when assistance will be available. File 2012 tax If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). File 2012 tax If you are in a U. File 2012 tax S. File 2012 tax territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. File 2012 tax S. File 2012 tax Virgin Islands) and have a tax question, you can call 1-800-829-1040. File 2012 tax Evaluating the quality of our telephone services. File 2012 tax To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. File 2012 tax One method is for a second IRS representative to listen in on or record random telephone calls. File 2012 tax Another is to ask some callers to complete a short survey at the end of the call. File 2012 tax Walk-in. File 2012 tax Some products and services are available on a walk-in basis. File 2012 tax   Products. File 2012 tax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File 2012 tax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File 2012 tax Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. File 2012 tax Services. File 2012 tax You can walk in to your local TAC most business days for personal, face-to-face tax help. File 2012 tax An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File 2012 tax 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. File 2012 tax No appointment is necessary—just walk in. File 2012 tax Before visiting, check www. File 2012 tax irs. File 2012 tax gov/localcontacts for hours of operation and services provided. File 2012 tax If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. File 2012 tax You can leave a message and a representative will call you back within 2 business days. File 2012 tax All other issues will be handled without an appointment. File 2012 tax To call your local TAC, go to  www. File 2012 tax irs. File 2012 tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File 2012 tax Outside the U. File 2012 tax S. File 2012 tax If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. File 2012 tax S. File 2012 tax Embassies and consulates. File 2012 tax Mail. File 2012 tax You can send your order for forms, instructions, and publications to the address below. File 2012 tax You should receive a response within 10 days after your request is received. File 2012 tax  Internal Revenue Service 1201 N. File 2012 tax Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. File 2012 tax S. File 2012 tax If you are outside the United States, you can get tax assistance by writing to the address below. File 2012 tax  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. File 2012 tax   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File 2012 tax Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. File 2012 tax TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. File 2012 tax Remember, the worst thing you can do is nothing at all. File 2012 tax   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. File 2012 tax You face (or your business is facing) an immediate threat of adverse action. File 2012 tax You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. File 2012 tax   If you qualify for help, they will do everything they can to get your problem resolved. File 2012 tax You will be assigned to one advocate who will be with you at every turn. File 2012 tax TAS has offices in every state, the District of Columbia, and Puerto Rico. File 2012 tax Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. File 2012 tax And its services are always free. File 2012 tax   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. File 2012 tax The TAS tax toolkit at www. File 2012 tax TaxpayerAdvocate. File 2012 tax irs. File 2012 tax gov can help you understand these rights. File 2012 tax   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. File 2012 tax irs. File 2012 tax gov/advocate. File 2012 tax You can also call the toll-free number at 1-877-777-4778. File 2012 tax Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. File 2012 tax These individuals can also access the IRS through relay services such as the Federal Relay Service at www. File 2012 tax gsa. File 2012 tax gov/fedrelay. File 2012 tax   TAS also handles large-scale or systemic problems that affect many taxpayers. File 2012 tax If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. File 2012 tax irs. File 2012 tax gov/advocate. File 2012 tax    Outside the U. File 2012 tax S. File 2012 tax If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. File 2012 tax You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. File 2012 tax R. File 2012 tax 00968-8000 Low Income Taxpayer Clinics (LITCs). File 2012 tax   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. File 2012 tax Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. File 2012 tax These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. File 2012 tax Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. File 2012 tax For more information and to find a clinic near you, see the LITC page on www. File 2012 tax irs. File 2012 tax gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. File 2012 tax This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. File 2012 tax Free tax services. File 2012 tax   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. File 2012 tax Learn about free tax information from the IRS, including publications, services, and education and assistance programs. File 2012 tax The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. File 2012 tax The majority of the information and services listed in this publication are available to you free of charge. File 2012 tax If there is a fee associated with a resource or service, it is listed in the publication. File 2012 tax   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. File 2012 tax DVD for tax products. File 2012 tax You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. File 2012 tax Prior-year forms, instructions, and publications. File 2012 tax Tax Map: an electronic research tool and finding aid. File 2012 tax Tax law frequently asked questions. File 2012 tax Tax Topics from the IRS telephone response system. File 2012 tax Internal Revenue Code—Title 26 of the U. File 2012 tax S. File 2012 tax Code. File 2012 tax Links to other Internet-based tax research materials. File 2012 tax Fill-in, print, and save features for most tax forms. File 2012 tax Internal Revenue Bulletins. File 2012 tax Toll-free and email technical support. File 2012 tax Two releases during the year. File 2012 tax  – The first release will ship the beginning of January 2013. File 2012 tax  – The final release will ship the beginning of March 2013. File 2012 tax Purchase the DVD from National Technical Information Service (NTIS) at www. File 2012 tax irs. File 2012 tax gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). File 2012 tax Prev  Up  Next   Home   More Online Publications
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File 2012 tax Publication 4492 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the major provisions of the Katrina Emergency Tax Relief Act of 2005 and the Gulf Opportunity Zone Act of 2005. File 2012 tax Useful Items - You may want to see: Publication 526 Charitable Contributions 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 946 How To Depreciate Property Form (and Instructions) 4506Request for Copy of Tax Return 4506-TRequest for Transcript of Tax Return 4684Casualties and Thefts 5884Work Opportunity Credit 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma 8863Education Credits (Hope and Lifetime Learning Credits) 8914Exemption Amount for Taxpayers Housing Individuals Displaced by Hurricane Katrina 8915Qualified Hurricane Retirement Plan Distributions and Repayments Prev  Up  Next   Home   More Online Publications