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Free fed and state efile Publication 516 - Main Content Table of Contents U. Free fed and state efile S. Free fed and state efile Tax ReturnFiling Information Foreign Bank Accounts U. Free fed and state efile S. Free fed and state efile 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). Free fed and state efile U. Free fed and state efile S. Free fed and state efile Tax Return Filing Information If you are a U. Free fed and state efile S. Free fed and state efile 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. Free fed and state efile However, the special rules explained in the following discussions may apply to you. Free fed and state efile See also Tax Treaty Benefits, later. Free fed and state efile When To File and Pay Most individual tax returns cover a calendar year, January through December. Free fed and state efile The regular due date for these tax returns is April 15 of the following year. Free fed and state efile 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. Free fed and state efile If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. Free fed and state efile You must pay interest on any tax not paid by the regular due date. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile If your return is filed late, the postmark or delivery service date does not determine the date of filing. Free fed and state efile In that case, your return is considered filed when it is received by the IRS. Free fed and state efile Extensions You may be able to get an extension of time to file your return and pay your tax. Free fed and state efile Automatic 2-month extension. Free fed and state efile   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. Free fed and state efile S. Free fed and state efile 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. Free fed and state efile To get this extension, you must attach a statement to your return explaining how you qualified. Free fed and state efile You will owe interest on any tax not paid by the regular due date of your return. Free fed and state efile Married taxpayers. Free fed and state efile   If you file a joint return, either you or your spouse can qualify for the automatic extension. Free fed and state efile If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. Free fed and state efile Additional extension. Free fed and state efile   You can apply for an additional extension of time to file your return by filing Form 4868. Free fed and state efile You must file Form 4868 by the due date for your income tax return. Free fed and state efile   Generally, you must file it by April 15. Free fed and state efile However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. Free fed and state efile Check the box on line 8 of Form 4868. Free fed and state efile Payment of tax. Free fed and state efile   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. Free fed and state efile The late-payment penalty applies if, through withholding, etc. Free fed and state efile , you paid less than 90% of your actual tax liability by the original due date of your income tax return. Free fed and state efile 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. Free fed and state efile Electronic filing. Free fed and state efile   You can file for the additional extension by phone, using your home computer, or through a tax professional. Free fed and state efile See Form 4868 for more information. Free fed and state efile Limit on additional extensions. Free fed and state efile   You generally cannot get a total extension of more than 6 months. Free fed and state efile However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. Free fed and state efile   For more information, see Publication 54. Free fed and state efile Foreign Bank Accounts You must file Form TD F 90-22. Free fed and state efile 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. Free fed and state efile This applies if the combined assets in the account(s) were more than $10,000. Free fed and state efile Do not include accounts in a U. Free fed and state efile S. Free fed and state efile military banking facility operated by a U. Free fed and state efile S. Free fed and state efile financial institution. Free fed and state efile File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. Free fed and state efile Do not attach it to Form 1040. Free fed and state efile If you are required to file Form TD F 90-22. Free fed and state efile 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). Free fed and state efile You also may be required to file Form 8938 with your U. Free fed and state efile S. Free fed and state efile income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. Free fed and state efile 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. Free fed and state efile For more information, see Form 8938 and its instructions. Free fed and state efile U. Free fed and state efile S. Free fed and state efile Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. Free fed and state efile If you are a U. Free fed and state efile S. Free fed and state efile citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. Free fed and state efile S. Free fed and state efile law. Free fed and state efile This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). Free fed and state efile If you are a nonresident alien, your income from sources outside the United States is not subject to U. Free fed and state efile S. Free fed and state efile tax. Free fed and state efile Foreign Earned Income Exclusion Employees of the U. Free fed and state efile S. Free fed and state efile 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. Free fed and state efile S. Free fed and state efile Government as an employee. Free fed and state efile But see Other Employment, later. Free fed and state efile Special Situations In the following two situations, your pay is from the U. Free fed and state efile S. Free fed and state efile Government and does not qualify for the foreign earned income exclusion. Free fed and state efile U. Free fed and state efile S. Free fed and state efile agency reimbursed by foreign country. Free fed and state efile   If you are a U. Free fed and state efile S. Free fed and state efile Government employee paid by a U. Free fed and state efile S. Free fed and state efile agency to perform services in a foreign country, your pay is from the U. Free fed and state efile S. Free fed and state efile Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. Free fed and state efile This is true even if the U. Free fed and state efile S. Free fed and state efile agency is reimbursed by the foreign government. Free fed and state efile Employees of post exchanges, etc. Free fed and state efile   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. Free fed and state efile S. Free fed and state efile Government, the earnings you receive are paid by the U. Free fed and state efile S. Free fed and state efile Government. Free fed and state efile This is true whether they are paid from appropriated or nonappropriated funds. Free fed and state efile These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. Free fed and state efile Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. Free fed and state efile 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. Free fed and state efile In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. Free fed and state efile S. Free fed and state efile citizens or green card holders. Free fed and state efile Consequently, if you are a U. Free fed and state efile S. Free fed and state efile citizen or green card holder, you will generally not be entitled to reduce your U. Free fed and state efile S. Free fed and state efile tax on your government pay. Free fed and state efile If you are neither a U. Free fed and state efile S. Free fed and state efile 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. Free fed and state efile Review the treaty text carefully. Free fed and state efile U. Free fed and state efile S. Free fed and state efile citizens must always file Form 1040. Free fed and state efile Non-U. Free fed and state efile S. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile Most income tax treaties contain an article providing relief from double taxation. Free fed and state efile Many treaties contain special foreign tax credit rules for U. Free fed and state efile S. Free fed and state efile citizens who are residents of a treaty country. Free fed and state efile For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. Free fed and state efile Allowances, Differentials, and Special Pay Most payments received by U. Free fed and state efile S. Free fed and state efile Government civilian employees for working abroad, including pay differentials, are taxable. Free fed and state efile However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. Free fed and state efile The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Free fed and state efile Pay differentials. Free fed and state efile   Pay differentials you receive as financial incentives for employment abroad are taxable. Free fed and state efile Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. Free fed and state efile   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. Free fed and state efile The area does not have to be a qualified hazardous duty area as discussed in Publication 3. Free fed and state efile Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. Free fed and state efile Foreign areas allowances. Free fed and state efile   Certain foreign areas allowances are tax free. Free fed and state efile Your employer should not have included these allowances as wages on your Form W-2. Free fed and state efile   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. Free fed and state efile Title I, chapter 9, of the Foreign Service Act of 1980. Free fed and state efile Section 4 of the Central Intelligence Agency Act of 1949, as amended. Free fed and state efile Title II of the Overseas Differentials and Allowances Act. Free fed and state efile Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. Free fed and state efile 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. Free fed and state efile Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. Free fed and state efile Cost-of-living allowances. Free fed and state efile   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. Free fed and state efile 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. Free fed and state efile Cost-of-living allowances are not included on your Form W-2. Free fed and state efile Federal court employees. Free fed and state efile   If you are a federal court employee, the preceding paragraph also applies to you. Free fed and state efile The cost-of-living allowance must be granted by rules similar to regulations approved by the President. Free fed and state efile American Institute in Taiwan. Free fed and state efile   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. Free fed and state efile S. Free fed and state efile tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. Free fed and state efile S. Free fed and state efile Government. Free fed and state efile Federal reemployment payments after serving with an international organization. Free fed and state efile   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. Free fed and state efile 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. Free fed and state efile Allowances or reimbursements for travel and transportation expenses. Free fed and state efile   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. Free fed and state efile Lodging furnished to a principal representative of the United States. Free fed and state efile   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. Free fed and state efile However, amounts paid by the U. Free fed and state efile S. Free fed and state efile government for your usual costs of operating and maintaining your household are taxable. Free fed and state efile If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. Free fed and state efile Peace Corps. Free fed and state efile   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. Free fed and state efile Taxable allowances. Free fed and state efile   The following allowances must be included on your Form W-2 and reported on your return as wages. Free fed and state efile If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. Free fed and state efile The part of living allowances designated by the Director of the Peace Corps as basic compensation. Free fed and state efile This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Free fed and state efile Leave allowances. Free fed and state efile Readjustment allowances or “termination payments. Free fed and state efile ” Taxable allowances are considered received by you when credited to your account. Free fed and state efile Example. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile Nontaxable allowances. Free fed and state efile   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. Free fed and state efile These allowances should not be included on your Form W-2. Free fed and state efile These allowances are tax free whether paid by the U. Free fed and state efile S. Free fed and state efile Government or the foreign country in which you are stationed. Free fed and state efile Other Income Other employment. Free fed and state efile   If, in addition to your U. Free fed and state efile S. Free fed and state efile 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. Free fed and state efile In addition, if your spouse is a U. Free fed and state efile S. Free fed and state efile 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. Free fed and state efile For more information, see Publication 54. Free fed and state efile The tax treaty rules relating to income from personal services generally apply to income from private employment. Free fed and state efile As discussed above, the saving clause applies to you if you are a U. Free fed and state efile S. Free fed and state efile 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). Free fed and state efile Sale of personal property. Free fed and state efile   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. Free fed and state efile S. Free fed and state efile dollars, the excess of the amount received in U. Free fed and state efile S. Free fed and state efile dollars over the cost or other basis of the property is a capital gain. Free fed and state efile Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. Free fed and state efile However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. Free fed and state efile Sale of your home. Free fed and state efile   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. Free fed and state efile Losses are not deductible. Free fed and state efile   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). Free fed and state efile Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. Free fed and state efile   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. Free fed and state efile   For detailed information on selling your home, see Publication 523. Free fed and state efile Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. Free fed and state efile Your tax home is not limited to the Embassy, consulate, or duty station. Free fed and state efile It includes the entire city or general area in which your principal place of employment is located. Free fed and state efile Traveling away from home. Free fed and state efile   You are traveling away from home if you meet both of the following requirements. Free fed and state efile Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. Free fed and state efile You need to get sleep or rest to meet the demands of your work while away from home. Free fed and state efile This requirement is not satisfied by merely napping in your car. Free fed and state efile 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. Free fed and state efile Temporary assignment. Free fed and state efile   If your assignment or job away from your tax home is temporary, your tax home does not change. Free fed and state efile You are considered to be away from home for the whole period, and your travel expenses are deductible. Free fed and state efile 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. Free fed and state efile   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. Free fed and state efile 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. Free fed and state efile   You must determine whether your assignment is temporary or indefinite when you start work. Free fed and state efile If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Free fed and state efile Employment that is initially temporary may become indefinite due to changed circumstances. Free fed and state efile 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. Free fed and state efile Exception for federal crime investigations or prosecutions. Free fed and state efile   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. Free fed and state efile 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. Free fed and state efile Limit on meals and entertainment. Free fed and state efile   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. Free fed and state efile However, the limit does not apply to expenses reimbursed under a U. Free fed and state efile S. Free fed and state efile Government expense allowance arrangement. Free fed and state efile Individuals subject to hours of service limits. Free fed and state efile   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. Free fed and state efile   Individuals subject to the Department of Transportation's “hours of service” limits include the following. Free fed and state efile Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Free fed and state efile Interstate truck operators and bus drivers who are under Department of Transportation regulations. Free fed and state efile Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Free fed and state efile Certain merchant mariners who are under Coast Guard regulations. Free fed and state efile Primary purpose of trip must be for business. Free fed and state efile   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. Free fed and state efile However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. Free fed and state efile   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. Free fed and state efile This applies even if you engage in business activities while there. Free fed and state efile However, you can deduct any expenses while at your destination that are directly related to your business. Free fed and state efile Expenses paid for others. Free fed and state efile   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. Free fed and state efile Home leave. Free fed and state efile   The Foreign Service Act requires U. Free fed and state efile S. Free fed and state efile citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. Free fed and state efile 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. Free fed and state efile   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. Free fed and state efile You must be able to verify these amounts in order to claim them. Free fed and state efile Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. Free fed and state efile More information. Free fed and state efile   See chapter 1 of Publication 463 for more information on travel expenses. Free fed and state efile Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. Free fed and state efile Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. Free fed and state efile They do not include expenses you have when traveling away from home overnight. Free fed and state efile Those expenses are deductible as travel expenses and are discussed earlier. Free fed and state efile Commuting. Free fed and state efile   You cannot deduct your transportation costs of going between your home and your regular business location. Free fed and state efile These costs are personal commuting expenses. Free fed and state efile   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. Free fed and state efile   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. Free fed and state efile More information. Free fed and state efile   For more information on transportation expenses, see chapter 4 of Publication 463. Free fed and state efile Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. Free fed and state efile Membership dues. Free fed and state efile   You can deduct membership dues you pay to professional societies that relate to your business or profession. Free fed and state efile Subscriptions. Free fed and state efile   You can deduct subscriptions to professional publications that relate to your business or profession. Free fed and state efile Educational expenses. Free fed and state efile   Generally, educational expenses are considered to be personal expenses and are not deductible. Free fed and state efile However, under some circumstances, educational expenses are deductible as business expenses. Free fed and state efile   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. Free fed and state efile   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. Free fed and state efile These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. Free fed and state efile   See Publication 970, Tax Benefits for Education, for more information on educational expenses. Free fed and state efile    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. Free fed and state efile 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. Free fed and state efile These benefits are explained in Publication 970. Free fed and state efile Foreign service representation expenses. Free fed and state efile   If you are an employee of the U. Free fed and state efile S. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. Free fed and state efile    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. Free fed and state efile These rules are explained in Publication 463. Free fed and state efile Representation expenses. Free fed and state efile   These are expenses that further the interest of the United States abroad. Free fed and state efile They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. Free fed and state efile 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. Free fed and state efile   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. Free fed and state efile These regulations are available on the Internet at www. Free fed and state efile state. Free fed and state efile gov/m/a/als. Free fed and state efile Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. Free fed and state efile ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. Free fed and state efile Impairment-related work expenses. Free fed and state efile   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. Free fed and state efile Attendant care includes a reader for a blind person and a helper for a person with a physical disability. Free fed and state efile These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). Free fed and state efile They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. Free fed and state efile Loss on conversion of U. Free fed and state efile S. Free fed and state efile dollars into foreign currency. Free fed and state efile   The conversion of U. Free fed and state efile S. Free fed and state efile 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. Free fed and state efile Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. Free fed and state efile 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). Free fed and state efile The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. Free fed and state efile You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. Free fed and state efile For each trip away from home, the dates you left and returned and the number of days spent on business. Free fed and state efile The destination or area of your travel, described by the name of the city, town, or similar designation. Free fed and state efile The business reason for your travel or the business benefit gained or expected to be gained from your travel. Free fed and state efile How to record your expenses. Free fed and state efile   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. Free fed and state efile They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. Free fed and state efile 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. Free fed and state efile   Each expense should be recorded separately in your records. Free fed and state efile However, some items can be totaled in reasonable categories. Free fed and state efile 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. Free fed and state efile You may record tips separately or with the cost of the service. Free fed and state efile    Documentary evidence generally is required to support all lodging expenses while traveling away from home. Free fed and state efile It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. Free fed and state efile Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. Free fed and state efile It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. Free fed and state efile    A canceled check by itself does not prove a business cost. Free fed and state efile You must have other evidence to show that the check was used for a business purpose. Free fed and state efile Your records must be timely. Free fed and state efile   Record the elements for the expense in your account book or other record at or near the time of the expense. Free fed and state efile A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. Free fed and state efile Confidential information. Free fed and state efile   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. Free fed and state efile 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. Free fed and state efile How To Report Business Expenses As a U. Free fed and state efile S. Free fed and state efile 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. Free fed and state efile If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile Form 2106 or Form 2106-EZ. Free fed and state efile   You must complete Form 2106 or 2106-EZ to deduct your expenses. Free fed and state efile Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. Free fed and state efile 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). Free fed and state efile Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. Free fed and state efile Form 2106-EZ. Free fed and state efile   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. Free fed and state efile You can use Form 2106-EZ if you meet both of the following conditions. Free fed and state efile You are not reimbursed by your employer for any expenses. Free fed and state efile (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. Free fed and state efile ) If you claim car expenses, you use the standard mileage rate. Free fed and state efile Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. Free fed and state efile 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. Free fed and state efile However, you cannot deduct any expenses for which you received a tax-free allowance as a U. Free fed and state efile S. Free fed and state efile Government employee. Free fed and state efile 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. Free fed and state efile Closely related to the start of work. Free fed and state efile   The move must be closely related, both in time and in place, to the start of work at the new location. Free fed and state efile In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. Free fed and state efile   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. Free fed and state efile 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. Free fed and state efile Distance test. Free fed and state efile   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. Free fed and state efile If you did not have an old job location, your new job location must be at least 50 miles from your former home. Free fed and state efile Time test. Free fed and state efile   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. Free fed and state efile Deductible moving expenses. Free fed and state efile   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). Free fed and state efile    The cost of your meals is not a deductible moving expense. Free fed and state efile   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. Free fed and state efile 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. Free fed and state efile Expenses must be reasonable. Free fed and state efile   You can deduct only those expenses that are reasonable for the circumstances of your move. Free fed and state efile 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. Free fed and state efile Members of your household. Free fed and state efile   A member of your household includes anyone who has both your former home and new home as his or her home. Free fed and state efile It does not include a tenant or employee unless you can claim that person as a dependent. Free fed and state efile Retirees. Free fed and state efile   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. Free fed and state efile You do not have to meet the time test described earlier. Free fed and state efile Survivors. Free fed and state efile   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. Free fed and state efile The move must begin within 6 months after the decedent's death. Free fed and state efile It must be from the decedent's former home outside the United States, and that home must also have been your home. Free fed and state efile You do not have to meet the time test described earlier. Free fed and state efile How to report moving expenses. Free fed and state efile   Use Form 3903 to report your moving expenses and figure your allowable deduction. Free fed and state efile Claim the deduction as an adjustment to income on Form 1040. Free fed and state efile (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. Free fed and state efile ) Reimbursements. Free fed and state efile   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. Free fed and state efile You also must include in gross income reimbursements paid to you under a nonaccountable plan. Free fed and state efile However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. Free fed and state efile Additional information. Free fed and state efile   For additional information about moving expenses, see Publication 521. Free fed and state efile Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. Free fed and state efile Contributions. Free fed and state efile   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. Free fed and state efile You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. Free fed and state efile For more information, see Publication 526, Charitable Contributions. Free fed and state efile Real estate tax and home mortgage interest. Free fed and state efile   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. Free fed and state efile 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. Free fed and state efile Example. Free fed and state efile Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. Free fed and state efile During the year, Adam used the allowance, with other funds, to provide a home for himself. Free fed and state efile 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). Free fed and state efile Adam did not have any other expenses related to providing a home for himself. Free fed and state efile Adam must reduce his deductions for home mortgage interest and real estate taxes. Free fed and state efile 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). Free fed and state efile The result is 3/4. Free fed and state efile 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). Free fed and state efile 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. Free fed and state efile Exception to the reduction. Free fed and state efile   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. Free fed and state efile Required statement. Free fed and state efile   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. Free fed and state efile The statement must contain all of the following information. Free fed and state efile The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. Free fed and state efile The amount of otherwise deductible expenses attributable to each type of tax-free income. Free fed and state efile The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. Free fed and state efile An explanation of how you determined the amounts not directly attributable to each type of tax-free income. Free fed and state efile   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. Free fed and state efile 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. Free fed and state efile S. Free fed and state efile income tax liability or deduct them as an itemized deduction when figuring your taxable income. Free fed and state efile Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. Free fed and state efile Foreign tax credit. Free fed and state efile   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. Free fed and state efile If you choose to figure a credit against your U. Free fed and state efile S. Free fed and state efile tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. Free fed and state efile S. Free fed and state efile income tax return. Free fed and state efile    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. Free fed and state efile If all your foreign income is exempt from U. Free fed and state efile S. Free fed and state efile tax, you will not be able to claim a foreign tax credit. Free fed and state efile   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. Free fed and state efile Exemption from limit. Free fed and state efile   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. Free fed and state efile Your only foreign income is passive income, such as interest, dividends, and royalties. Free fed and state efile The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). Free fed and state efile 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. Free fed and state efile If you make the election, you can claim a foreign tax credit without filing Form 1116. Free fed and state efile However, you cannot carry back or carry over any unused foreign tax to or from this year. Free fed and state efile See the instructions for the appropriate line in the Tax and Credits section of Form 1040. Free fed and state efile Foreign tax deduction. Free fed and state efile   If you choose to deduct all foreign income taxes on your U. Free fed and state efile S. Free fed and state efile income tax return, itemize the deduction on Schedule A (Form 1040). Free fed and state efile You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. Free fed and state efile Example. Free fed and state efile Dennis and Christina are married and live and work in Country X. Free fed and state efile Dennis works for the U. Free fed and state efile S. Free fed and state efile Government and Christina is employed by a private company. Free fed and state efile They pay income tax to Country X on Christina's income only. Free fed and state efile Dennis and Christina file a joint tax return and exclude all of Christina's income. Free fed and state efile They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. Free fed and state efile Deduction for other foreign taxes. Free fed and state efile   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. Free fed and state efile You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. Free fed and state efile   You can deduct real property taxes you pay that are imposed on you by a foreign country. Free fed and state efile You take this deduction on Schedule A (Form 1040). Free fed and state efile 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. Free fed and state efile More information. Free fed and state efile   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. Free fed and state efile Local (Foreign) Tax Return As a U. Free fed and state efile S. Free fed and state efile Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. Free fed and state efile 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. Free fed and state efile Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. Free fed and state efile Review the treaty text carefully to determine whether your U. Free fed and state efile S. Free fed and state efile Government remuneration is taxable in the host country. Free fed and state efile 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). Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile Most income tax treaties contain an article providing relief from double taxation. Free fed and state efile Many treaties contain special foreign tax credit rules for U. Free fed and state efile S. Free fed and state efile citizens who are residents of a treaty country. Free fed and state efile For more information about the foreign tax credit, see Foreign Taxes, earlier. Free fed and state efile 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. Free fed and state efile For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. Free fed and state efile Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. Free fed and state efile Check with the appropriate U. Free fed and state efile S. Free fed and state efile Embassy for more information. Free fed and state efile Double Withholding If your U. Free fed and state efile S. Free fed and state efile government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. Free fed and state efile S. Free fed and state efile tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. Free fed and state efile S. Free fed and state efile income tax return on this income. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile By selecting the method that is best for you, you will have quick and easy access to tax help. Free fed and state efile Free help with your tax return. Free fed and state efile   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free fed and state efile The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Free fed and state efile The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free fed and state efile 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. Free fed and state efile Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free fed and state efile To find the nearest VITA or TCE site, visit IRS. Free fed and state efile gov or call 1-800-906-9887 or 1-800-829-1040. Free fed and state efile   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free fed and state efile To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free fed and state efile aarp. Free fed and state efile org/money/taxaide or call 1-888-227-7669. Free fed and state efile   For more information on these programs, go to IRS. Free fed and state efile gov and enter “VITA” in the search box. Free fed and state efile Internet. Free fed and state efile You can access the IRS website at IRS. Free fed and state efile gov 24 hours a day, 7 days a week to: E-file your return. Free fed and state efile Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Free fed and state efile Check the status of your 2012 refund. Free fed and state efile Go to IRS. Free fed and state efile gov and click on Where’s My Refund. Free fed and state efile 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. Free fed and state efile If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Free fed and state efile So in a change from previous filing seasons, you won't get an estimated refund date right away. Free fed and state efile Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free fed and state efile You can obtain a free transcript online at IRS. Free fed and state efile gov by clicking on Order a Return or Account Transcript under “Tools. Free fed and state efile ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Free fed and state efile You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Free fed and state efile Download forms, including talking tax forms, instructions, and publications. Free fed and state efile Order IRS products. Free fed and state efile Research your tax questions. Free fed and state efile Search publications by topic or keyword. Free fed and state efile Use the Internal Revenue Code, regulations, or other official guidance. Free fed and state efile View Internal Revenue Bulletins (IRBs) published in the last few years. Free fed and state efile Figure your withholding allowances using the IRS Withholding Calculator at www. Free fed and state efile irs. Free fed and state efile gov/individuals. Free fed and state efile Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Free fed and state efile gov by typing Alternative Minimum Tax Assistant in the search box. Free fed and state efile Sign up to receive local and national tax news by email. Free fed and state efile Get information on starting and operating a small business. Free fed and state efile Phone. Free fed and state efile Many services are available by phone. Free fed and state efile   Ordering forms, instructions, and publications. Free fed and state efile 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). Free fed and state efile You should receive your order within 10 days. Free fed and state efile Asking tax questions. Free fed and state efile Call the IRS with your tax questions at 1-800-829-1040. Free fed and state efile Solving problems. Free fed and state efile You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Free fed and state efile An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Free fed and state efile Call your local Taxpayer Assistance Center for an appointment. Free fed and state efile To find the number, go to www. Free fed and state efile irs. Free fed and state efile gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free fed and state efile TTY/TDD equipment. Free fed and state efile If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Free fed and state efile The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Free fed and state efile These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Free fed and state efile gsa. Free fed and state efile gov/fedrelay. Free fed and state efile TeleTax topics. Free fed and state efile Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Free fed and state efile Checking the status of your 2012 refund. Free fed and state efile 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). Free fed and state efile 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. Free fed and state efile If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free fed and state efile 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. Free fed and state efile Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Free fed and state efile Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free fed and state efile Outside the U. Free fed and state efile S. Free fed and state efile If you are outside the United States, taxpayer assistance is available at the following U. Free fed and state efile S Embassies or consulate. Free fed and state efile 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. Free fed and state efile If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). Free fed and state efile If you are in a U. Free fed and state efile S. Free fed and state efile territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Free fed and state efile S. Free fed and state efile Virgin Islands) and have a tax question, you can call 1-800-829-1040. Free fed and state efile Evaluating the quality of our telephone services. Free fed and state efile To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Free fed and state efile One method is for a second IRS representative to listen in on or record random telephone calls. Free fed and state efile Another is to ask some callers to complete a short survey at the end of the call. Free fed and state efile Walk-in. Free fed and state efile Some products and services are available on a walk-in basis. Free fed and state efile   Products. Free fed and state efile You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free fed and state efile Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free fed and state efile Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Free fed and state efile Services. Free fed and state efile You can walk in to your local TAC most business days for personal, face-to-face tax help. Free fed and state efile An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free fed and state efile 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. Free fed and state efile No appointment is necessary—just walk in. Free fed and state efile Before visiting, check www. Free fed and state efile irs. Free fed and state efile gov/localcontacts for hours of operation and services provided. Free fed and state efile 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. Free fed and state efile You can leave a message and a representative will call you back within 2 business days. Free fed and state efile All other issues will be handled without an appointment. Free fed and state efile To call your local TAC, go to  www. Free fed and state efile irs. Free fed and state efile gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free fed and state efile Outside the U. Free fed and state efile S. Free fed and state efile 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. Free fed and state efile S. Free fed and state efile Embassies and consulates. Free fed and state efile Mail. Free fed and state efile You can send your order for forms, instructions, and publications to the address below. Free fed and state efile You should receive a response within 10 days after your request is received. Free fed and state efile  Internal Revenue Service 1201 N. Free fed and state efile Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. Free fed and state efile S. Free fed and state efile If you are outside the United States, you can get tax assistance by writing to the address below. Free fed and state efile  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Free fed and state efile   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free fed and state efile Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Free fed and state efile 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. Free fed and state efile Remember, the worst thing you can do is nothing at all. Free fed and state efile   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. Free fed and state efile You face (or your business is facing) an immediate threat of adverse action. Free fed and state efile 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. Free fed and state efile   If you qualify for help, they will do everything they can to get your problem resolved. Free fed and state efile You will be assigned to one advocate who will be with you at every turn. Free fed and state efile TAS has offices in every state, the District of Columbia, and Puerto Rico. Free fed and state efile Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Free fed and state efile And its services are always free. Free fed and state efile   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Free fed and state efile The TAS tax toolkit at www. Free fed and state efile TaxpayerAdvocate. Free fed and state efile irs. Free fed and state efile gov can help you understand these rights. Free fed and state efile   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. Free fed and state efile irs. Free fed and state efile gov/advocate. Free fed and state efile You can also call the toll-free number at 1-877-777-4778. Free fed and state efile Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Free fed and state efile These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Free fed and state efile gsa. Free fed and state efile gov/fedrelay. Free fed and state efile   TAS also handles large-scale or systemic problems that affect many taxpayers. Free fed and state efile If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Free fed and state efile irs. Free fed and state efile gov/advocate. Free fed and state efile    Outside the U. Free fed and state efile S. Free fed and state efile 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. Free fed and state efile You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. Free fed and state efile R. Free fed and state efile 00968-8000 Low Income Taxpayer Clinics (LITCs). Free fed and state efile   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Free fed and state efile Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Free fed and state efile 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. Free fed and state efile Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Free fed and state efile For more information and to find a clinic near you, see the LITC page on www. Free fed and state efile irs. Free fed and state efile gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Free fed and state efile This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Free fed and state efile Free tax services. Free fed and state efile   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Free fed and state efile Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Free fed and state efile The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Free fed and state efile The majority of the information and services listed in this publication are available to you free of charge. Free fed and state efile If there is a fee associated with a resource or service, it is listed in the publication. Free fed and state efile   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Free fed and state efile DVD for tax products. Free fed and state efile You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Free fed and state efile Prior-year forms, instructions, and publications. Free fed and state efile Tax Map: an electronic research tool and finding aid. Free fed and state efile Tax law frequently asked questions. Free fed and state efile Tax Topics from the IRS telephone response system. Free fed and state efile Internal Revenue Code—Title 26 of the U. Free fed and state efile S. Free fed and state efile Code. Free fed and state efile Links to other Internet-based tax research materials. Free fed and state efile Fill-in, print, and save features for most tax forms. Free fed and state efile Internal Revenue Bulletins. Free fed and state efile Toll-free and email technical support. Free fed and state efile Two releases during the year. Free fed and state efile  – The first release will ship the beginning of January 2013. Free fed and state efile  – The final release will ship the beginning of March 2013. Free fed and state efile Purchase the DVD from National Technical Information Service (NTIS) at www. Free fed and state efile irs. Free fed and state efile 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). Free fed and state efile Prev  Up  Next   Home   More Online Publications