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Fill out 1040x Publication 3 - Main Content Table of Contents Gross IncomeForeign Source Income Military Spouses Residency Relief Act (MSRRA) Community Property Form W-2 Codes Adjustments to IncomeArmed Forces Reservists Individual Retirement Arrangements Moving Expenses Combat Zone ExclusionCombat Zone Serving in a Combat Zone Amount of Exclusion Alien StatusResident Aliens Nonresident Aliens Dual-Status Aliens Sale of HomePeriod of suspension. Fill out 1040x Qualified official extended duty. Fill out 1040x ForeclosuresLump Sum Portion of Settlement Payment. Fill out 1040x Interest Payment on Lump Sum Portion of Settlement Payment. Fill out 1040x Lost Equity Portion of Settlement Payment. Fill out 1040x The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Fill out 1040x Interest Payment on Lost Equity Portion of Settlement Payment. Fill out 1040x Itemized DeductionsEmployee Business Expenses Repayments CreditsFirst-Time Homebuyer Credit Child Tax Credit Earned Income Credit Credit for Excess Social Security Tax Withheld Forgiveness of Decedent's Tax LiabilityCombat Zone Related Forgiveness Terrorist or Military Action Related Forgiveness Claims for Tax Forgiveness Filing ReturnsSame-Sex Marriage Where To File When To File Signing Returns Extension of DeadlinesService That Qualifies for an Extension of Deadline Length of Extension Actions for Which Deadlines Are Extended Deferral of Payment Maximum Rate of Interest How To Get Tax HelpLow Income Taxpayer Clinics Gross Income Members of the Armed Forces receive many different types of pay and allowances. Fill out 1040x Some are included in gross income while others are excluded from gross income. Fill out 1040x Included items (Table 1) are subject to tax and must be reported on your tax return. Fill out 1040x Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. Fill out 1040x For information on the exclusion of pay for service in a combat zone and other tax benefits for combat zone participants, see Combat Zone Exclusion and Extension of Deadlines , later. Fill out 1040x Table 1. Fill out 1040x Included Items These items are included in gross income, unless the pay is for service in a combat zone. Fill out 1040x Basic pay • Active duty   Bonus pay • Career status   • Attendance at a designated service school     • Enlistment  • Officer   • Back wages     • Overseas extension   • CONUS COLA       • Reenlistment   • Drills         • Reserve training         • Training duty   Other pay  • Accrued leave          • High deployment per diem Special • Aviation career incentives      • Personal money allowances paid to pay • Career sea     high-ranking officers   • Diving duty      • Student loan repayment from programs   • Foreign duty (outside the 48 contiguous     such as the Department of Defense   states and the District of Columbia)     Educational Loan Repayment Program   • Foreign language proficiency     when year's service (requirement) is not   • Hardship duty     attributable to a combat zone   • Hostile fire or imminent danger         • Medical and dental officers   Incentive pay  • Submarine   • Nuclear-qualified officers      • Flight   • Optometry      • Hazardous duty   • Pharmacy      • High altitude/Low Opening (HALO)   • Special compensation for assistance with activities of daily living (SCAADL)         • Special duty assignment pay         • Veterinarian         • Voluntary Separation Incentive       Basic allowance for housing (BAH). Fill out 1040x   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. Fill out 1040x Table 2. Fill out 1040x Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. Fill out 1040x There is no exclusion for the personal use of a government-provided vehicle. Fill out 1040x Combat  zone pay • Compensation for active service while in a combat zone Note: Limited amount for officers     • Housing and cost-of-living allowances abroad paid by the U. Fill out 1040x S. Fill out 1040x Government or by a foreign government         • OHA (Overseas Housing Allowance)                     Other pay • Defense counseling         • Disability, including payments received for injuries incurred as a direct result of a terrorist or military action         • Group-term life insurance   Moving • Dislocation   • Professional education   allowances • Military base realignment and   • ROTC educational and subsistence     closure benefit    allowances     (the exclusion is limited as   • State bonus pay for service in a     described above)   combat zone     • Move-in housing   • Survivor and retirement protection     • Moving household and   plan premiums     personal items   • Uniform allowances     • Moving trailers or mobile homes   • Uniforms furnished to enlisted     • Storage   personnel     • Temporary lodging and         temporary lodging expenses                 Travel • Annual round trip for dependent Death • Burial services   allowances students allowances • Death gratuity payments to     • Leave between consecutive   eligible survivors     overseas tours   • Travel of dependents to burial site     • Reassignment in a dependent         restricted status Family • Certain educational expenses for     • Transportation for you or your allowances dependents     dependents during ship overhaul   • Emergencies     or inactivation   • Evacuation to a place of safety     • Per diem   • Separation             In-kind military • Dependent-care assistance program Living • BAH (Basic Allowance for Housing)   benefits • Legal assistance allowances • BAS (Basic Allowance for Subsistence)     • Medical/dental care         • Commissary/exchange discounts         • Space-available travel on government aircraft           Death gratuity. Fill out 1040x   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. Fill out 1040x Differential wage payments. Fill out 1040x   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and that represent all or a portion of the wages the individual would have received from the employer if the individual was performing services for the employer. Fill out 1040x These amounts are taxable and cannot be excluded as combat pay. Fill out 1040x Military base realignment and closure benefit. Fill out 1040x   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. Fill out 1040x However, the excludable amount cannot be more than the maximum amount described in subsection (c) of 42 USC 3374 as in effect on November 6, 2009. Fill out 1040x Any part of the payment that is more than this limit is included in gross income. Fill out 1040x For more information about the HAP, see http://hap. Fill out 1040x usace. Fill out 1040x army. Fill out 1040x mil/Overview. Fill out 1040x html. Fill out 1040x Qualified reservist distribution (QRD). Fill out 1040x   A QRD is a distribution to an individual of all or part of the individual's balance in a cafeteria plan or health flexible spending arrangement if: The individual was a reservist who was ordered or called to active duty for more than 179 days or for an indefinite period, and The distribution is made no sooner than the date the reservist was ordered or called to active duty and no later than the last day reimbursements could otherwise be made under the arrangement for the plan year which includes the date of the order or the call to duty. Fill out 1040x A QRD is included in gross income and is subject to employment taxes. Fill out 1040x The employer must include the QRD (reduced by after-tax contributions to the health flexible spending arrangement) as wages on Form W-2, Wage and Tax Statement. Fill out 1040x Thrift Savings Plan (TSP) distributions. Fill out 1040x   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. Fill out 1040x   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. Fill out 1040x However, the earnings on the tax-exempt portion of the distribution are taxable. Fill out 1040x The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. Fill out 1040x Roth Thrift Savings Plan (TSP) balance. Fill out 1040x   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. Fill out 1040x Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Fill out 1040x Qualified distributions from a Roth TSP are not included in your income. Fill out 1040x For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. Fill out 1040x S. Fill out 1040x Civil Service Retirement Benefits. Fill out 1040x State bonus payments. Fill out 1040x   Bonus payments made by a state (or a political subdivision thereof) to a member or former member of the uniformed services of the United States or to a dependent of such member are considered combat pay (and therefore may not be taxable) if the payments are made only because of the member's service in a combat zone. Fill out 1040x See Combat Zone , later, for a list of designated combat zones. Fill out 1040x Foreign Source Income If you are a U. Fill out 1040x S. Fill out 1040x citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. Fill out 1040x S. Fill out 1040x law allows you to exclude) on your tax return. Fill out 1040x This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2 or a Form 1099. Fill out 1040x This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Fill out 1040x Certain taxpayers can exclude income earned in foreign countries. Fill out 1040x For 2013, this exclusion amount can be as much as $97,600. Fill out 1040x However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. Fill out 1040x S. Fill out 1040x Government. Fill out 1040x Employees of the U. Fill out 1040x S. Fill out 1040x Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. Fill out 1040x Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. Fill out 1040x For more information on the exclusion, see Publication 54. Fill out 1040x Residents of American Samoa may be able to exclude income from American Samoa. Fill out 1040x This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. Fill out 1040x S. Fill out 1040x Government. Fill out 1040x If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. Fill out 1040x S. Fill out 1040x Possessions. Fill out 1040x Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. Fill out 1040x S. Fill out 1040x military servicemember and your domicile is the same as the servicemember's, you can choose to keep your prior residence or domicile for tax purposes when you accompany the servicemember spouse, who is relocating under military orders to a new duty station in one of the 50 states, the District of Columbia, or a U. Fill out 1040x S. Fill out 1040x possession. Fill out 1040x See Publication 570 for more information. Fill out 1040x Domicile. Fill out 1040x   Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Fill out 1040x It is not always where you presently live. Fill out 1040x Community Property The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. Fill out 1040x The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Fill out 1040x Marital status. Fill out 1040x   Community property rules apply to married persons whose domicile during the tax year was in a community property state. Fill out 1040x The rules may affect your tax liability if you file separate returns or are divorced during the year. Fill out 1040x Nevada, Washington, and California domestic partners. Fill out 1040x   A registered domestic partner in Nevada, Washington, or California generally must report half the combined income of the individual and his or her domestic partner. Fill out 1040x See Form 8958 and Publication 555, Community Property. Fill out 1040x Nature of the payment. Fill out 1040x   Active duty military pay is subject to community property laws. Fill out 1040x Armed Forces retired or retainer pay may be subject to community property laws. Fill out 1040x   For more information on community property laws, see Publication 555. Fill out 1040x Form W-2 Codes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Fill out 1040x Form W-2 also shows other amounts that you may find important in box 12. Fill out 1040x The amounts shown in box 12 are generally preceded by a code. Fill out 1040x A list of codes used in box 12 is shown, next. Fill out 1040x Form W-2 Reference Guide for Box 12 Codes A Uncollected social security or RRTA J Nontaxable sick pay T Adoption benefits   tax on tips             K 20% excise tax on excess golden V Income from exercise of B Uncollected Medicare tax on tips   parachute payments   nonstatutory stock option(s)             C Taxable cost of group-term life L Substantiated employee business W Employer contributions (including   insurance over $50,000   expense reimbursements   employee contributions through a           cafeteria plan) to an employee's D Elective deferrals under a section M Uncollected social security or RRTA   health savings account (HSA)   401(k) cash or deferred arrangement   tax on taxable cost of group-term life       plan (including a SIMPLE 401(k)   insurance over $50,000 (former Y Deferrals under a section 409A   arrangement)   employees only)   nonqualified deferred           compensation plan E Elective deferrals under a section N Uncollected Medicare tax on taxable       403(b) salary reduction agreement   cost of group-term life insurance Z Income under section 409A on a       over $50,000 (former employees only)   nonqualified deferred F Elective deferrals under a section       compensation plan   408(k)(6) salary reduction SEP P Excludable moving expense           reimbursements paid directly to AA Designated Roth contributions G Elective deferrals and employer   employee   under a section 401(k) plan   contributions (including nonelective           deferrals) to a section 457(b) Q Nontaxable combat pay BB Designated Roth contributions   deferred compensation plan       under a section 403(b) plan     R Employer contributions to an Archer     H Elective deferrals to a section   MSA DD Cost of employer-sponsored   501(c)(18)(D) tax-exempt       health coverage   organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE  EE  Designated Roth contributions under a governmental section 457(b) plan  Note. Fill out 1040x For more information on these codes, see your Form(s) W-2. Fill out 1040x Adjustments to Income Adjusted gross income is your total income minus certain adjustments. Fill out 1040x The following adjustments are of particular interest to members of the Armed Forces. Fill out 1040x Armed Forces Reservists If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U. Fill out 1040x S. Fill out 1040x Individual Income Tax Return, rather than as a miscellaneous itemized deduction. Fill out 1040x Include all unreimbursed expenses from the time you leave home until the time you return home. Fill out 1040x The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. Fill out 1040x For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. Fill out 1040x Member of a reserve component. Fill out 1040x   You are a member of a reserve component of the Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. Fill out 1040x How to report. Fill out 1040x   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Fill out 1040x Then enter on Form 1040, line 24, the part of your expenses, up to the federal rate, included on Form 2106, line 10, or Form 2106-EZ, line 6, that is for reserve-related travel more than 100 miles from your home. Fill out 1040x Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. Fill out 1040x Example. Fill out 1040x Captain Harris, a member of the Army Reserve, traveled to a location 220 miles from his home to perform his work in the reserves in April 2013. Fill out 1040x He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. Fill out 1040x 5 cents per mile), $300 for meals, and $1,000 for lodging. Fill out 1040x He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. Fill out 1040x Only 50% of his meal expenses are deductible. Fill out 1040x He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. Fill out 1040x He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. Fill out 1040x He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. Fill out 1040x Individual Retirement Arrangements Generally, you can deduct the lesser of the contributions to your traditional individual retirement arrangement (IRA) for the year or the general limit (or spousal IRA limit, if applicable). Fill out 1040x However, if you or your spouse was covered by an employer-maintained retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. Fill out 1040x The Form W-2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. Fill out 1040x The “Retirement plan” box should have a mark in it if you were covered. Fill out 1040x For purposes of a deduction for contributions to a traditional IRA, Armed Forces members (including reservists on active duty for more than 90 days during the year) are considered covered by an employer-maintained retirement plan. Fill out 1040x Individuals serving in the U. Fill out 1040x S. Fill out 1040x Armed Forces or in support of the U. Fill out 1040x S. Fill out 1040x Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. Fill out 1040x For more information on this extension of deadline provision, see Extension of Deadlines , later. Fill out 1040x For more information on IRAs, see Publication 590. Fill out 1040x Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. Fill out 1040x This means that even though you do not have to include the combat pay in your gross income, you do include it in your compensation when figuring the limits on contributions and deductions of contributions to IRAs. Fill out 1040x Qualified Reservist Distributions A qualified reservist distribution is defined below. Fill out 1040x It is not subject to the 10% additional tax on early distributions from certain retirement plans. Fill out 1040x Definition. Fill out 1040x   A distribution you receive is a qualified reservist distribution if the following requirements are met. Fill out 1040x You were ordered or called to active duty after September 11, 2001. Fill out 1040x You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component (see Member of a reserve component , earlier, under Armed Forces Reservists. Fill out 1040x ) The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. Fill out 1040x The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. Fill out 1040x Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. Fill out 1040x You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. Fill out 1040x You make these repayment contributions to an IRA, even if you received the qualified reservist distribution from a section 401(k) or 403(b) plan or a similar arrangement. Fill out 1040x Limit. Fill out 1040x   Your qualified reservist repayments cannot be more than your qualified reservist distributions. Fill out 1040x When repayment contributions can be made. Fill out 1040x   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. Fill out 1040x No deduction. Fill out 1040x   You cannot deduct qualified reservist repayments. Fill out 1040x Figuring your IRA deduction. Fill out 1040x   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. Fill out 1040x Reporting the repayment. Fill out 1040x   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. Fill out 1040x Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. Fill out 1040x However, if you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet these tests. Fill out 1040x You can deduct your unreimbursed moving expenses on Form 3903. Fill out 1040x Permanent change of station. Fill out 1040x   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. Fill out 1040x The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. Fill out 1040x Spouse and dependents. Fill out 1040x   If you are the spouse or dependent of a member of the Armed Forces who deserts, is imprisoned, or dies, a permanent change of station for you includes a move to: The member's place of enlistment or induction, Your, or the member's, home of record, or A nearer point in the United States. Fill out 1040x   If the military moves you to or from a different location than the member, the moves are treated as a single move to your new main job location. Fill out 1040x Services or reimbursements provided by the government. Fill out 1040x   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. Fill out 1040x Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. Fill out 1040x   Generally, if the total reimbursements or allowances that you receive from the government because of the move are more than your actual moving expenses, the excess is included in your wages on Form W-2. Fill out 1040x However, if any reimbursements or allowances (other than dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on Form W-2, the excess still must be included in gross income on Form 1040, line 7. Fill out 1040x   Use Form 3903 to deduct qualified expenses that exceed your reimbursements and allowances (including dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances that are excluded from gross income). Fill out 1040x   If you must relocate and your spouse and dependents move to or from a different location, do not include in income reimbursements, allowances, or the value of moving and storage services provided by the government to move you and your spouse and dependents to and from the separate locations. Fill out 1040x   Do not deduct any expenses for moving services that were provided by the government. Fill out 1040x Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. Fill out 1040x Deductible Moving Expenses If you move because of a permanent change of station, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. Fill out 1040x You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. Fill out 1040x Moving household goods and personal effects. Fill out 1040x   You can deduct the expenses of moving your household goods and personal effects, including expenses for hauling a trailer, packing, crating, in-transit storage, and insurance. Fill out 1040x You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. Fill out 1040x Storing and insuring household goods and personal effects. Fill out 1040x   You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days after the day these goods and effects are moved from your former home and before they are delivered to your new home. Fill out 1040x Travel. Fill out 1040x   You can deduct the expenses of traveling (including lodging but not meals) from your old home to your new home, including car expenses and air fare. Fill out 1040x You can deduct as car expenses either: Your actual out-of-pocket expenses such as gas and oil, or The standard mileage rate of 24 cents a mile. Fill out 1040x   You can add parking fees and tolls to the amount claimed under either method. Fill out 1040x You cannot deduct any expenses for meals. Fill out 1040x You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. Fill out 1040x Member of your household. Fill out 1040x   A member of your household is anyone who has both your former home and your new home as his or her main home. Fill out 1040x It does not include a tenant or employee unless you can claim that person as a dependent. Fill out 1040x Foreign Moves A foreign move is a move from the United States or its possessions to a foreign country or from one foreign country to another foreign country. Fill out 1040x A move from a foreign country to the United States or its possessions is not a foreign move. Fill out 1040x For a foreign move, the deductible moving expenses described earlier are expanded to include the reasonable expenses of: Moving your household goods and personal effects to and from storage, and Storing these items for part or all of the time the new job location remains your main job location. Fill out 1040x The new job location must be outside the United States. Fill out 1040x Reporting Moving Expenses Figure moving expense deductions on Form 3903. Fill out 1040x Carry the deduction from Form 3903 to Form 1040, line 26. Fill out 1040x For more information, see Publication 521 and Form 3903. Fill out 1040x Combat Zone Exclusion If you are a member of the U. Fill out 1040x S. Fill out 1040x Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. Fill out 1040x This pay is generally referred to as “combat pay. Fill out 1040x ” You do not actually need to show the exclusion on your tax return because income that qualifies for the combat zone exclusion is not included in the wages reported on your Form W-2. Fill out 1040x (See Form W-2 , later. Fill out 1040x ) The month for which you receive the pay must be a month in which you either served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. Fill out 1040x You do not have to receive the excluded pay while you are in a combat zone, are hospitalized, or in the same year you served in a combat zone. Fill out 1040x If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. Fill out 1040x (Other officer personnel are discussed under Amount of Exclusion , later. Fill out 1040x ) Active duty pay earned in any month you served in a combat zone. Fill out 1040x Imminent danger/hostile fire pay. Fill out 1040x A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. Fill out 1040x Pay for accrued leave earned in any month you served in a combat zone. Fill out 1040x The Department of Defense must determine that the unused leave was earned during that period. Fill out 1040x Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. Fill out 1040x The pay must be earned in a month you served in a combat zone. Fill out 1040x Awards for suggestions, inventions, or scientific achievements you are entitled to because of a submission you made in a month you served in a combat zone. Fill out 1040x Student loan repayments. Fill out 1040x If the entire year of service required to earn the repayment was performed in a combat zone, the entire repayment made because of that year of service is excluded. Fill out 1040x If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. Fill out 1040x For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. Fill out 1040x Retirement pay and pensions do not qualify for the combat zone exclusion. Fill out 1040x Partial (month) service. Fill out 1040x   If you serve in a combat zone for any part of one or more days during a particular month, you are entitled to an exclusion for that entire month. Fill out 1040x Form W-2. Fill out 1040x   The wages shown in box 1 of your 2013 Form W-2 should not include military pay excluded from your income under the combat zone exclusion provisions. Fill out 1040x If it does, you will need to get a corrected Form W-2 from your finance office. Fill out 1040x   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. Fill out 1040x Combat Zone A combat zone is any area the President of the United States designates by Executive Order as an area in which the U. Fill out 1040x S. Fill out 1040x Armed Forces are engaging or have engaged in combat. Fill out 1040x An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. Fill out 1040x Afghanistan area. Fill out 1040x   By Executive Order No. Fill out 1040x 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. Fill out 1040x On December 14, 2001, the following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Afghanistan combat zone. Fill out 1040x Djibouti. Fill out 1040x Jordan. Fill out 1040x Kyrgyzstan. Fill out 1040x Pakistan. Fill out 1040x Somalia. Fill out 1040x Syria. Fill out 1040x Tajikistan. Fill out 1040x Uzbekistan. Fill out 1040x Yemen. Fill out 1040x The Philippines. Fill out 1040x  Note. Fill out 1040x For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. Fill out 1040x The Kosovo area. Fill out 1040x   By Executive Order No. Fill out 1040x 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. Fill out 1040x Federal Republic of Yugoslavia (Serbia/Montenegro). Fill out 1040x Albania. Fill out 1040x Kosovo. Fill out 1040x The Adriatic Sea. Fill out 1040x The Ionian Sea—north of the 39th parallel. Fill out 1040x Note. Fill out 1040x The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed. Fill out 1040x Arabian peninsula. Fill out 1040x   By Executive Order No. Fill out 1040x 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. Fill out 1040x The Persian Gulf. Fill out 1040x The Red Sea. Fill out 1040x The Gulf of Oman. Fill out 1040x The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. Fill out 1040x The Gulf of Aden. Fill out 1040x The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. Fill out 1040x Jordan which is in direct support of the Arabian Peninsula. Fill out 1040x Serving in a Combat Zone You are considered to be serving in a combat zone if you are either assigned on official temporary duty to a combat zone or you qualify for hostile fire/imminent danger pay while in a combat zone. Fill out 1040x Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. Fill out 1040x If, as a result of serving in a combat zone, a person becomes a prisoner of war or is missing in action, that person is considered to be serving in the combat zone so long as he or she keeps that status for military pay purposes. Fill out 1040x Hospitalized While Serving in a Combat Zone If you are hospitalized while serving in a combat zone, the wound, disease, or injury causing the hospitalization will be presumed to have been incurred while serving in the combat zone unless there is clear evidence to the contrary. Fill out 1040x Example. Fill out 1040x You are hospitalized for a specific disease in a combat zone where you have been serving for 3 weeks, and the disease for which you are hospitalized has an incubation period of 2 to 4 weeks. Fill out 1040x The disease is presumed to have been incurred while you were serving in the combat zone. Fill out 1040x On the other hand, if the incubation period of the disease is 1 year, the disease would not have been incurred while you were serving in the combat zone. Fill out 1040x Hospitalized After Leaving a Combat Zone In some cases, the wound, disease, or injury may have been incurred while you were serving in the combat zone, even though you were not hospitalized until after you left. Fill out 1040x In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. Fill out 1040x Example. Fill out 1040x You were hospitalized for a specific disease 3 weeks after you left the combat zone. Fill out 1040x The incubation period of the disease is from 2 to 4 weeks. Fill out 1040x The disease is presumed to have been incurred while serving in the combat zone. Fill out 1040x Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. Fill out 1040x Presence in a combat zone while on leave from a duty station located outside the combat zone. Fill out 1040x Passage over or through a combat zone during a trip between two points that are outside a combat zone. Fill out 1040x Presence in a combat zone solely for your personal convenience. Fill out 1040x Service Outside Combat Zone Considered Service in Combat Zone Military service outside a combat zone is considered to be performed in a combat zone if: The Department of Defense designates that the service is in direct support of military operations in the combat zone, and The service qualifies you for special military pay for duty subject to hostile fire or imminent danger. Fill out 1040x Military pay received for this service will qualify for the combat zone exclusion if all of the requirements (other than service in a combat zone) are met and the pay is verifiable by reference to military pay records. Fill out 1040x Amount of Exclusion If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone during any part of a month, you can exclude all of your military pay for that month. Fill out 1040x It should not be included in the wages reported on your Form W-2. Fill out 1040x You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. Fill out 1040x If you are hospitalized, you cannot exclude any military pay received for any month of service that begins more than 2 years after the end of combat activities in the combat zone. Fill out 1040x Your hospitalization does not have to be in the combat zone. Fill out 1040x If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. Fill out 1040x However, the amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. Fill out 1040x Alien Status For tax purposes, an alien is an individual who is not a U. Fill out 1040x S. Fill out 1040x citizen. Fill out 1040x An alien is in one of three categories: resident, nonresident, or dual-status. Fill out 1040x Placement in the correct category is crucial in determining what income to report and what forms to file. Fill out 1040x Under peacetime enlistment rules, you generally cannot enlist in the Armed Forces unless you are a citizen or have been legally admitted to the United States for permanent residence. Fill out 1040x If you are an alien enlistee in the Armed Forces, you are probably a resident alien. Fill out 1040x If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. Fill out 1040x Other aliens who are in the United States only because of military assignments and who have a home outside the United States are nonresident aliens. Fill out 1040x Guam and Puerto Rico have special rules. Fill out 1040x Residents of those areas should contact their taxing authority with their questions. Fill out 1040x Most members of the Armed Forces are U. Fill out 1040x S. Fill out 1040x citizens or resident aliens. Fill out 1040x However, if you have questions about your alien status or the alien status of your dependents or spouse, you should read the information in the following paragraphs and see Publication 519. Fill out 1040x Resident Aliens You are considered a resident alien of the United States for tax purposes if you meet either the “green card test” or the “substantial presence test” for the calendar year (January 1–December 31). Fill out 1040x If you meet the substantial presence test for 2014, you did not meet either the green card test or the substantial presence test for 2012 or 2013, and you did not choose to be treated as a resident for part of 2012, you may be able to choose to be treated as a U. Fill out 1040x S. Fill out 1040x resident for part of 2013. Fill out 1040x See First-Year Choice in Publication 519. Fill out 1040x These tests are explained in Publication 519. Fill out 1040x Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. Fill out 1040x S. Fill out 1040x citizens. Fill out 1040x Treating nonresident alien spouse as resident alien. Fill out 1040x   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. Fill out 1040x One spouse is a U. Fill out 1040x S. Fill out 1040x citizen or resident alien at the end of the tax year. Fill out 1040x That spouse is married to the nonresident alien at the end of the tax year. Fill out 1040x You both choose to treat the nonresident alien spouse as a resident alien. Fill out 1040x Making the choice. Fill out 1040x   Both you and your spouse must sign a statement and attach it to your joint return for the first tax year for which the choice applies. Fill out 1040x Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. Fill out 1040x S. Fill out 1040x citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. Fill out 1040x S. Fill out 1040x residents for the entire tax year, and The name, address, and taxpayer identification number (social security number or individual taxpayer identification number) of each spouse. Fill out 1040x If the nonresident alien spouse is not eligible to get a social security number, he or she should file Form W-7, Application for IRS Individual Taxpayer Identification Number. Fill out 1040x    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. Fill out 1040x S. Fill out 1040x tax. Fill out 1040x If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. Fill out 1040x Ending the choice. Fill out 1040x   Once you make this choice, it applies to all later years unless one of the following situations occurs. Fill out 1040x You or your spouse revokes the choice. Fill out 1040x You or your spouse dies. Fill out 1040x You and your spouse become legally separated under a decree of divorce or separate maintenance. Fill out 1040x The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. Fill out 1040x For specific details on these situations, see Publication 519. Fill out 1040x   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. Fill out 1040x Choice not made. Fill out 1040x   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. Fill out 1040x You can file as married filing separately, or head of household if you qualify. Fill out 1040x You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. Fill out 1040x S. Fill out 1040x tax purposes and is not another taxpayer's dependent. Fill out 1040x The nonresident alien spouse generally does not have to file a federal income tax return if he or she had no income from sources in the United States. Fill out 1040x If a return has to be filed, see the next discussion. Fill out 1040x The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. Fill out 1040x Nonresident Aliens If you are an alien who does not meet the requirements discussed earlier to be a resident alien, you are a nonresident alien. Fill out 1040x If you are required to file a federal tax return, you must file either Form 1040NR, U. Fill out 1040x S. Fill out 1040x Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. Fill out 1040x S. Fill out 1040x Income Tax Return for Certain Nonresident Aliens With No Dependents. Fill out 1040x See the form instructions for information on who must file and filing status. Fill out 1040x If you are a nonresident alien, you generally must pay tax on income from sources in the United States. Fill out 1040x Your income from conducting a trade or business in the United States is taxed at graduated U. Fill out 1040x S. Fill out 1040x tax rates. Fill out 1040x Other income from U. Fill out 1040x S. Fill out 1040x sources is taxed at a flat 30% (or lower treaty) rate. Fill out 1040x For example, dividends from a U. Fill out 1040x S. Fill out 1040x corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. Fill out 1040x Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. Fill out 1040x This usually occurs in the year you arrive in or depart from the United States. Fill out 1040x If you are a dual-status alien, you are taxed on income from all sources for the part of the year you are a resident alien. Fill out 1040x Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. Fill out 1040x Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. Fill out 1040x Usually, your main home is the one you live in most of the time. Fill out 1040x It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. Fill out 1040x You generally can exclude up to $250,000 of gain ($500,000, in most cases, if married filing a joint return) realized on the sale or exchange of a main home in 2013. Fill out 1040x The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. Fill out 1040x To be eligible, during the 5-year period ending on the date of the sale, you must have owned the home for at least 2 years (the ownership test), and lived in the home as your main home for at least 2 years (the use test). Fill out 1040x Exception to ownership and use tests. Fill out 1040x   You can exclude gain, but the maximum amount of gain you can exclude will be reduced if you do not meet the ownership and use tests due to a move to a new permanent duty station. Fill out 1040x 5-year test period suspended. Fill out 1040x   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty as a member of the Armed Forces. Fill out 1040x This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. Fill out 1040x Example. Fill out 1040x David bought and moved into a home in 2005. Fill out 1040x He lived in it as his main home for 2½ years. Fill out 1040x For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. Fill out 1040x He then sold the home at a gain in 2013. Fill out 1040x To meet the use test, David chooses to suspend the 5-year test period for the 6 years he was on qualifying official extended duty. Fill out 1040x This means he can disregard those 6 years. Fill out 1040x Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. Fill out 1040x He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. Fill out 1040x Period of suspension. Fill out 1040x   The period of suspension cannot last more than 10 years. Fill out 1040x You cannot suspend the 5-year period for more than one property at a time. Fill out 1040x You can revoke your choice to suspend the 5-year period at any time. Fill out 1040x Qualified official extended duty. Fill out 1040x   You are on qualified official extended duty if you serve on extended duty either: At a duty station at least 50 miles from your main home, or While you live in Government quarters under Government orders. Fill out 1040x   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. Fill out 1040x Property used for rental or business. Fill out 1040x   You may be able to exclude your gain from the sale of a home that you have used as a rental property or for business. Fill out 1040x However, you must meet the ownership and use tests discussed in Publication 523. Fill out 1040x Nonqualified use. Fill out 1040x   If the sale of your main home results in a gain that is allocated to one or more period(s) of nonqualified use, you cannot exclude that gain from your income. Fill out 1040x   Nonqualified use means any period after 2008 when neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions. Fill out 1040x For example, a period of nonqualified use does not include any period (not to exceed a total of 10 years) during which you or your spouse is serving on qualified official extended duty. Fill out 1040x Loss. Fill out 1040x   You cannot deduct a loss from the sale of your main home. Fill out 1040x More information. Fill out 1040x   For more information, see Publication 523. Fill out 1040x Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. Fill out 1040x Payments made for violations of the Service Members Civil Relief Act (SCRA). Fill out 1040x   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. Fill out 1040x Generally, you must include settlement payments in income. Fill out 1040x However, the tax treatment of settlement payments will depend on the facts and circumstances. Fill out 1040x Lump Sum Portion of Settlement Payment. Fill out 1040x    Generally, you must include the lump sum payment in gross income. Fill out 1040x In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. Fill out 1040x For example, you may qualify to exclude part or all of the payment from gross income if you can show that the payment was made to reimburse specific nondeductible expenses (such as living expenses) you incurred because of the SCRA violation. Fill out 1040x Interest Payment on Lump Sum Portion of Settlement Payment. Fill out 1040x    You must include any interest on the lump sum portion of your settlement payment in your income. Fill out 1040x Lost Equity Portion of Settlement Payment. Fill out 1040x    If you lost your main home in foreclosure, you should treat the lost equity payment as an additional amount you received on the foreclosure of the home. Fill out 1040x You will have a gain on the foreclosure only if the sum of the lost equity payment and the value of the main home at foreclosure is more than what you paid for the home. Fill out 1040x In many cases, this gain may be excluded from income. Fill out 1040x For more information on the rules for excluding all or part of any gain from the sale (including a foreclosure) of a main home, see Pub. Fill out 1040x 523, Selling Your Home. Fill out 1040x The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Fill out 1040x    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. Fill out 1040x 544, Sales and Other Dispositions of Assets. Fill out 1040x Interest Payment on Lost Equity Portion of Settlement Payment. Fill out 1040x    You must include any interest on the lost equity portion of your settlement payment in your income. Fill out 1040x Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. Fill out 1040x For information on the standard deduction, see Publication 501. Fill out 1040x Itemized deductions are figured on Schedule A (Form 1040). Fill out 1040x This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. Fill out 1040x For information on other itemized deductions, see the publications listed below. Fill out 1040x Publication 502, Medical and Dental Expenses. Fill out 1040x Publication 526, Charitable Contributions. Fill out 1040x Publication 547, Casualties, Disasters, and Thefts. Fill out 1040x Publication 550, Investment Income and Expenses. Fill out 1040x You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Fill out 1040x For information on deductions that are not subject to the 2% limit, see Publication 529. Fill out 1040x Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. Fill out 1040x Certain employee business expenses are deductible as adjustments to income. Fill out 1040x For information on many employee business expenses, see Publication 463. Fill out 1040x Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. Fill out 1040x You do not have to file Form 2106 or Form 2106-EZ if you are claiming only unreimbursed expenses for uniforms, professional society dues, and work-related educational expenses (all discussed later). Fill out 1040x You can deduct these expenses directly on Schedule A (Form 1040). Fill out 1040x Reimbursement. Fill out 1040x   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. Fill out 1040x Your reimbursed expenses are not deductible. Fill out 1040x   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. Fill out 1040x You must file Form 2106 to report these expenses. Fill out 1040x   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. Fill out 1040x You are an employee deducting expenses related to your job. Fill out 1040x You were not reimbursed by your employer for your expenses. Fill out 1040x (Amounts included in box 1 of Form W-2 are not considered reimbursements. Fill out 1040x ) If you claim car expenses, you use the standard mileage rate. Fill out 1040x    For 2013, the standard mileage rate is 56. Fill out 1040x 5 cents a mile for all business miles driven. Fill out 1040x This rate is adjusted periodically. Fill out 1040x Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. Fill out 1040x If you are a member of the U. Fill out 1040x S. Fill out 1040x Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Fill out 1040x You cannot deduct your expenses for meals and lodging while at your permanent duty station. Fill out 1040x You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. Fill out 1040x A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a home aboard ship for travel expense purposes. Fill out 1040x To be deductible, your travel expenses must be work related. Fill out 1040x You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. Fill out 1040x Away from home. Fill out 1040x   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. Fill out 1040x You are away from home if you are away from your permanent duty station substantially longer than an ordinary day's work and you need to get sleep or rest to meet the demands of your work while away from home. Fill out 1040x   Examples of deductible travel expenses include: Expenses for business-related meals (generally limited to 50% of your unreimbursed cost), lodging, taxicabs, business telephone calls, tips, laundry, and dry cleaning while you are away from home on temporary duty or temporary additional duty, and Expenses of carrying out official business while on “No Cost” orders. Fill out 1040x    You cannot deduct any expenses for travel away from home if the temporary assignment in a single location is realistically expected to last (and does in fact last) for more than 1 year. Fill out 1040x This rule may not apply if you are participating in a federal crime investigation or prosecution. Fill out 1040x For more information, see Publication 463 and the Form 2106 instructions. Fill out 1040x Transportation Expenses These expenses include the ordinary and necessary costs of: Getting from one workplace to another when you are not away from home, Going to a business meeting away from your regular workplace, and Getting from your home to a temporary workplace when you have a regular place of work. Fill out 1040x These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. Fill out 1040x Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. Fill out 1040x However, if you use your car while traveling away from home overnight, see the rules in chapter 4 of Publication 463 to figure your car expense deduction. Fill out 1040x If you must go from one workplace to another while on duty (for example, as a courier or to attend meetings) without being away from home, your unreimbursed transportation expenses are deductible. Fill out 1040x However, the expenses of getting to and from your regular place of work (commuting) are not deductible. Fill out 1040x Temporary work location. Fill out 1040x   If you have one or more regular places of business away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location. Fill out 1040x   Generally, if your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary. Fill out 1040x   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Fill out 1040x If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Fill out 1040x    If you do not have a regular place of business, but you ordinarily work in the metropolitan area where you live, you can deduct daily transportation expenses between your home and a temporary work site outside your metropolitan area. Fill out 1040x However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Fill out 1040x These are nondeductible commuting costs. Fill out 1040x Armed Forces reservists. Fill out 1040x   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Fill out 1040x You can deduct the expense of getting from one workplace to the other. Fill out 1040x You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Fill out 1040x In this case, your transportation generally is a nondeductible commuting expense. Fill out 1040x However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Fill out 1040x   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Fill out 1040x If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Fill out 1040x See Armed Forces Reservists under Adjustments to Income, earlier. Fill out 1040x Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. Fill out 1040x Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. Fill out 1040x If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive. Fill out 1040x Unreimbursed expenses for the cost and upkeep of the following articles are deductible. Fill out 1040x Military battle dress uniforms and utility uniforms that you cannot wear when off duty. Fill out 1040x Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. Fill out 1040x Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. Fill out 1040x Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. Fill out 1040x However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. Fill out 1040x Example. Fill out 1040x Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. Fill out 1040x Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. Fill out 1040x This is education that meets at least one of the following two tests. Fill out 1040x The education is required by your employer or the law to keep your present salary, status, or job. Fill out 1040x The required education must serve a bona fide business purpose of your employer. Fill out 1040x The education maintains or improves skills needed in your present work. Fill out 1040x However, even if the education meets one or both of the above tests, it is not qualifying education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. Fill out 1040x You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. Fill out 1040x Example 1. Fill out 1040x Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. Fill out 1040x She took an advanced finance course. Fill out 1040x She already meets the minimum qualifications for her job. Fill out 1040x By taking the course, she is improving skills in her current position. Fill out 1040x The course does not qualify her for a new trade or business. Fill out 1040x She can deduct educational expenses that are more than the educational allowance she received. Fill out 1040x Example 2. Fill out 1040x Major Williams worked in the military base legal office as a legal intern. Fill out 1040x He was placed in excess leave status by his employer to attend law school. Fill out 1040x He paid all his educational expenses and was not reimbursed. Fill out 1040x After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. Fill out 1040x His educational expenses are not deductible because the law degree qualified him for a new trade or business, even though the education maintained and improved his skills in his work. Fill out 1040x Travel to obtain education. Fill out 1040x   If your work-related education qualifies, you can deduct the costs of travel, including meals (subject to the 50% limit), and lodging, if the main purpose of the trip is to obtain the education. Fill out 1040x   You cannot deduct the cost of travel that is itself a form of education, even if it is directly related to your duties in your work or business. Fill out 1040x Transportation for education. Fill out 1040x   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. Fill out 1040x However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. Fill out 1040x Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Fill out 1040x   If you need more information on educational expenses, see Publication 970. Fill out 1040x Repayments If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. Fill out 1040x Repayment of $3,000 or less. Fill out 1040x   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Fill out 1040x If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Fill out 1040x Repayment over $3,000. Fill out 1040x   If the amount you repaid was more than $3,000, see Repayments in Publication 525. Fill out 1040x Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. Fill out 1040x This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. Fill out 1040x For information on other credits, see your tax form instructions. Fill out 1040x First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. Fill out 1040x In 2011, this credit had already expired for most taxpayers, however, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011. Fill out 1040x If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. Fill out 1040x If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. Fill out 1040x If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. Fill out 1040x For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Fill out 1040x Child Tax Credit The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Fill out 1040x The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Fill out 1040x The child tax credit is not the same as the credit for child and dependent care expenses. Fill out 1040x See Publication 503 for information on the credit for child and dependent care expenses. Fill out 1040x Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you, later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Fill out 1040x S. Fill out 1040x citizen, a U. Fill out 1040x S. Fill out 1040x national, or a U. Fill out 1040x S. Fill out 1040x resident alien. Fill out 1040x If the child was adopted, see Adopted child . Fill out 1040x For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). Fill out 1040x Exceptions to time lived with you. Fill out 1040x   A child is considered to have lived with you for all of 2013 if the child was born or died in 2013 and your home was this child's home for the entire time he or she was alive. Fill out 1040x Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Fill out 1040x   There are also exceptions for kidnapped children and children of divorced or separated parents. Fill out 1040x For details, see Publication 501. Fill out 1040x Qualifying child of more than one person. Fill out 1040x   A special rule applies if your qualifying child is the qualifying child of more than one person. Fill out 1040x For details, see Publication 501. Fill out 1040x Adopted child. Fill out 1040x   An adopted child is always treated as your own child. Fill out 1040x An adopted child includes a child lawfully placed with you for legal adoption. Fill out 1040x   If you are a U. Fill out 1040x S. Fill out 1040x citizen or U. Fill out 1040x S. Fill out 1040x national and your adopted child lived with you as a member of your household all year, that child meets condition (7) above to be a qualifying child for the child tax credit. Fill out 1040x Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Fill out 1040x Limits on the credit. Fill out 1040x   You must reduce your child tax credit if either (1) or (2), below, applies. Fill out 1040x The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Fill out 1040x If the amount is zero, you cannot take this credit because there is no tax to reduce. Fill out 1040x However, you may be able to take the additional child tax credit. Fill out 1040x See Additional Child Tax Credit , later. Fill out 1040x Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Fill out 1040x Married filing jointly — $110,000. Fill out 1040x Single, head of household,  or qualifying widow(er) — $75,000. Fill out 1040x Married filing separately — $55,000. Fill out 1040x Modified AGI. Fill out 1040x   For purposes of the child tax credit, your modified AGI is the amount on Form 1040, line 38, or Form 1040A, line 22, plus the following amounts that may apply to you. Fill out 1040x Any amount excluded from income because of the exclusion of income from Puerto Rico. Fill out 1040x Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Fill out 1040x Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Fill out 1040x Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Fill out 1040x   If you do not have any of the above, your modified AGI is the same as your AGI. Fill out 1040x Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Fill out 1040x For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. Fill out 1040x Also attach Schedule 8812, Child Tax Credit, if required. Fill out 1040x Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Fill out 1040x The additional child tax credit may give you a refund even if you do not owe any tax. Fill out 1040x For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. Fill out 1040x Earned Income Credit The earned income credit (EIC) is a cr
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Filing Information For Government Entities

Where to File - Tax Exempt and Government Entities
Where to file addresses for tax exempt and government entities.

Page Last Reviewed or Updated: 25-Nov-2013

The Fill Out 1040x

Fill out 1040x Publication 556 - Introductory Material Table of Contents The IRS Mission Reminders IntroductionOrdering forms and publications. Fill out 1040x Tax questions. Fill out 1040x Useful Items - You may want to see: The IRS Mission Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Fill out 1040x Reminders Penalty for filing erroneous claim for refund or credit. Fill out 1040x  You may have to pay a penalty if you file an erroneous claim for refund or credit. Fill out 1040x See Penalty for erroneous claim for refund, later under Claims for Refund. Fill out 1040x Interest and penalties suspended if notice not mailed within 36 months. Fill out 1040x  If you file your return timely (including extensions), interest and certain penalties will be suspended if the IRS does not mail a notice to you within 36 months. Fill out 1040x See Suspension of interest and penalties, later under Examination of Returns. Fill out 1040x Fast track mediation. Fill out 1040x  The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from: Examinations (audits), Offers in compromise, Trust fund recovery penalties, and Other collection actions. Fill out 1040x See Fast track mediation under If You Do Not Agree. Fill out 1040x Introduction The Internal Revenue Service (IRS) accepts most federal tax returns as filed. Fill out 1040x However, the IRS examines (or audits) some returns to determine if income, expenses, and credits are being reported accurately. Fill out 1040x If your return is selected for examination, it does not suggest that you made an error or are dishonest. Fill out 1040x Returns are chosen by computerized screening, by random sample, or by an income document matching program. Fill out 1040x See Examination selection criteria, later. Fill out 1040x You should also know that many examinations result in a refund or acceptance of the tax return without change. Fill out 1040x This publication discusses general rules and procedures that the IRS follows in examinations. Fill out 1040x It explains what happens during an examination and your appeal rights, both within the IRS and in the federal court system. Fill out 1040x It also explains how to file a claim for refund of tax you already paid. Fill out 1040x As a taxpayer, you have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. Fill out 1040x Publication 1, Your Rights as a Taxpayer, explains your rights when dealing with the IRS. Fill out 1040x Comments and suggestions. Fill out 1040x   We welcome your comments about this publication and your suggestions for future editions. Fill out 1040x   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Fill out 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Fill out 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Fill out 1040x   You can send your comments from www. Fill out 1040x irs. Fill out 1040x gov/formspubs/. Fill out 1040x Click on “More Information” and then on “Comment on Tax Forms and Publications. Fill out 1040x ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Fill out 1040x Ordering forms and publications. Fill out 1040x   Visit www. Fill out 1040x irs. Fill out 1040x gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Fill out 1040x  Internal Revenue Service  1201 N. Fill out 1040x Mitsubishi Motorway Bloomington, IL 61704-6613 Tax questions. Fill out 1040x   If you have a tax question, check the information available on www. Fill out 1040x irs. Fill out 1040x gov or call 1-800-829-1040. Fill out 1040x We cannot answer tax questions sent to either of the above addresses. Fill out 1040x Useful Items - You may want to see: Publication 1 Your Rights as a Taxpayer 5 Your Appeal Rights and How To Prepare a Protest If You Don't Agree 547 Casualties, Disasters, and Thefts 594 The IRS Collection Process 910 Guide to Free Tax Services 971 Innocent Spouse Relief 1546 Taxpayer Advocate Service–Your Voice at the IRS 1660 Collection Appeal Rights 3605 Fast Track Mediation 3920 Tax Relief for Victims of Terrorist Attacks 4134 Low Income Taxpayer Clinic List Form (and Instructions) 843 Claim for Refund and Request for Abatement 911 Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order) 1040X Amended U. Fill out 1040x S. Fill out 1040x Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Fill out 1040x Prev  Up  Next   Home   More Online Publications