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Free income tax service 5. Free income tax service   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free income tax service 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 income tax service By selecting the method that is best for you, you will have quick and easy access to tax help. Free income tax service Free help with your tax return. Free income tax service   You can get free help preparing your return nationwide from IRS-certified volunteers. Free income tax service The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free income tax service The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free income tax service 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 income tax service In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free income tax service To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free income tax service gov, download the IRS2Go app, or call 1-800-906-9887. Free income tax service   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free income tax service To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free income tax service aarp. Free income tax service org/money/taxaide or call 1-888-227-7669. Free income tax service For more information on these programs, go to IRS. Free income tax service gov and enter “VITA” in the search box. Free income tax service Internet. Free income tax service    IRS. Free income tax service gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free income tax service Download the free IRS2Go app from the iTunes app store or from Google Play. Free income tax service Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free income tax service Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free income tax service gov or download the IRS2Go app and select the Refund Status option. Free income tax service The IRS issues more than 9 out of 10 refunds in less than 21 days. Free income tax service Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free income tax service You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free income tax service The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free income tax service Use the Interactive Tax Assistant (ITA) to research your tax questions. Free income tax service No need to wait on the phone or stand in line. Free income tax service The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free income tax service When you reach the response screen, you can print the entire interview and the final response for your records. Free income tax service New subject areas are added on a regular basis. Free income tax service  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free income tax service gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free income tax service You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free income tax service The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free income tax service When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free income tax service Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free income tax service You can also ask the IRS to mail a return or an account transcript to you. Free income tax service Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free income tax service gov or by calling 1-800-908-9946. Free income tax service Tax return and tax account transcripts are generally available for the current year and the past three years. Free income tax service Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free income tax service Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free income tax service If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free income tax service Check the status of your amended return using Where's My Amended Return? Go to IRS. Free income tax service gov and enter Where's My Amended Return? in the search box. Free income tax service You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free income tax service It can take up to 3 weeks from the date you mailed it to show up in our system. Free income tax service Make a payment using one of several safe and convenient electronic payment options available on IRS. Free income tax service gov. Free income tax service Select the Payment tab on the front page of IRS. Free income tax service gov for more information. Free income tax service Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free income tax service Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free income tax service gov. Free income tax service Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free income tax service Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free income tax service gov. Free income tax service Request an Electronic Filing PIN by going to IRS. Free income tax service gov and entering Electronic Filing PIN in the search box. Free income tax service Download forms, instructions and publications, including accessible versions for people with disabilities. Free income tax service Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free income tax service gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free income tax service An employee can answer questions about your tax account or help you set up a payment plan. Free income tax service Before you visit, check the Office Locator on IRS. Free income tax service gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free income tax service If you have a special need, such as a disability, you can request an appointment. Free income tax service Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free income tax service Apply for an Employer Identification Number (EIN). Free income tax service Go to IRS. Free income tax service gov and enter Apply for an EIN in the search box. Free income tax service Read the Internal Revenue Code, regulations, or other official guidance. Free income tax service Read Internal Revenue Bulletins. Free income tax service Sign up to receive local and national tax news and more by email. Free income tax service Just click on “subscriptions” above the search box on IRS. Free income tax service gov and choose from a variety of options. Free income tax service Phone. Free income tax service    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free income tax service Download the free IRS2Go app from the iTunes app store or from Google Play. Free income tax service Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free income tax service gov, or download the IRS2Go app. Free income tax service Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free income tax service The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free income tax service Most VITA and TCE sites offer free electronic filing. Free income tax service Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free income tax service Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free income tax service Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free income tax service If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free income tax service The IRS issues more than 9 out of 10 refunds in less than 21 days. Free income tax service Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free income tax service Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free income tax service The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free income tax service Note, the above information is for our automated hotline. Free income tax service Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free income tax service Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free income tax service You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free income tax service It can take up to 3 weeks from the date you mailed it to show up in our system. Free income tax service Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free income tax service You should receive your order within 10 business days. Free income tax service Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free income tax service If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free income tax service Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free income tax service The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free income tax service These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free income tax service Mail. Free income tax service   You can send your order for forms, instructions, and publications to the address below. Free income tax service You should receive a response within 10 business days after your request is received. Free income tax service Internal Revenue Service 1201 N. Free income tax service Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free income tax service The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free income tax service Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free income tax service   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free income tax service We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free income tax service You face (or your business is facing) an immediate threat of adverse action. Free income tax service You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free income tax service   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free income tax service Here's why we can help: TAS is an independent organization within the IRS. Free income tax service Our advocates know how to work with the IRS. Free income tax service Our services are free and tailored to meet your needs. Free income tax service We have offices in every state, the District of Columbia, and Puerto Rico. Free income tax service   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Free income tax service irs. Free income tax service gov/Advocate, or call us toll-free at 1-877-777-4778. Free income tax service   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free income tax service If you know of one of these broad issues, please report it to us through our Systemic Advisory Management System at www. Free income tax service irs. Free income tax service gov/Advocate/Systemic-Advocacy-Management-System-SAMS. Free income tax service Low Income Taxpayer Clinics. Free income tax service    Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Free income tax service Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free income tax service Visit www. Free income tax service irs. Free income tax service gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free income tax service Prev  Up  Next   Home   More Online Publications
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Free income tax service Publication 521 - Main Content Table of Contents Who Can Deduct Moving ExpensesMove Related to Start of Work Distance Test Time Test Retirees or Survivors Who Move to the United States Deductible Moving ExpensesMoves to Locations in the United States Moves to Locations Outside the United States Nondeductible Expenses ReimbursementsTypes of Reimbursement Plans Tax Withholding and Estimated Tax How and When To ReportForm 3903 When To Deduct Expenses Illustrated Example Members of the Armed Forces How To Get Tax Help Who Can Deduct Moving Expenses You can deduct your moving expenses if you meet all three of the following requirements. Free income tax service Your move is closely related to the start of work. Free income tax service You meet the distance test. Free income tax service You meet the time test. Free income tax service After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. Free income tax service Retirees, survivors, and Armed Forces members. Free income tax service   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. Free income tax service These rules are discussed later in this publication. Free income tax service Move Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. Free income tax service Closely related in time. Free income tax service   In most cases, you can consider moving expenses incurred within 1 year from the date you first reported to work at the new location as closely related in time to the start of work. Free income tax service It is not necessary that you arrange to work before moving to a new location, as long as you actually go to work in that location. Free income tax service    Figure A. Free income tax service Illustration of Distance Test Please click here for the text description of the image. Free income tax service Figure A   If you do not move within 1 year of the date you begin work, you ordinarily cannot deduct the expenses unless you can show that circumstances existed that prevented the move within that time. Free income tax service Example. Free income tax service Your family moved more than a year after you started work at a new location. Free income tax service You delayed the move for 18 months to allow your child to complete high school. Free income tax service You can deduct your moving expenses. Free income tax service Closely related in place. Free income tax service   You can generally consider your move closely related in place to the start of work if the distance from your new home to the new job location is not more than the distance from your former home to the new job location. Free income tax service If your move does not meet this requirement, you may still be able to deduct moving expenses if you can show that: You are required to live at your new home as a condition of your employment, or You will spend less time or money commuting from your new home to your new job location. Free income tax service Home defined. Free income tax service   Your home means your main home (residence). Free income tax service It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. Free income tax service It does not include other homes owned or kept up by you or members of your family. Free income tax service It also does not include a seasonal home, such as a summer beach cottage. Free income tax service Your former home means your home before you left for your new job location. Free income tax service Your new home means your home within the area of your new job location. Free income tax service Retirees or survivors. Free income tax service   You may be able to deduct the expenses of moving to the United States or its possessions even though the move is not related to the start of work at a new job location. Free income tax service You must have worked outside the United States or be a survivor of someone who did. Free income tax service See Retirees or Survivors Who Move to the United States, later. Free income tax service Distance Test Your move will meet the distance test if your new main job location is at least 50 miles farther from your former home than your old main job location was from your former home. Free income tax service For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. Free income tax service You can use Worksheet 1 to see if you meet this test. Free income tax service Worksheet 1. Free income tax service Distance Test   Note. Free income tax service Members of the Armed Forces may not have to meet this test. Free income tax service See Members of the Armed Forces. Free income tax service     1. Free income tax service Enter the number of miles from your old home to your new workplace 1. Free income tax service miles 2. Free income tax service Enter the number of miles from your old home to your old workplace 2. Free income tax service miles 3. Free income tax service Subtract line 2 from line 1. Free income tax service If zero or less, enter -0- 3. Free income tax service miles 4. Free income tax service Is line 3 at least 50 miles? □ Yes. Free income tax service You meet this test. Free income tax service  □ No. Free income tax service You do not meet this test. Free income tax service You cannot deduct your moving expenses. Free income tax service The distance between a job location and your home is the shortest of the more commonly traveled routes between them. Free income tax service The distance test considers only the location of your former home. Free income tax service It does not take into account the location of your new home. Free income tax service See Figure A, earlier. Free income tax service Example. Free income tax service You moved to a new home less than 50 miles from your former home because you changed main job locations. Free income tax service Your old main job location was 3 miles from your former home. Free income tax service Your new main job location is 60 miles from that home. Free income tax service Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test. Free income tax service First job or return to full-time work. Free income tax service   If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test. Free income tax service   If you go back to full-time work after a substantial period of part-time work or unemployment, your place of work also must be at least 50 miles from your former home. Free income tax service Armed Forces. Free income tax service   If you are in the Armed Forces and you moved because of a permanent change of station, you do not have to meet the distance test. Free income tax service See Members of the Armed Forces, later. Free income tax service Main job location. Free income tax service   Your main job location is usually the place where you spend most of your working time. Free income tax service This could be your office, plant, store, shop, or other location. Free income tax service If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. Free income tax service Union members. Free income tax service   If you work for several employers on a short-term basis and you get work under a union hall system (such as a construction or building trades worker), your main job location is the union hall. Free income tax service More than one job. Free income tax service   If you have more than one job at any time, your main job location depends on the facts in each case. Free income tax service The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. Free income tax service    Table 1. Free income tax service Satisfying the Time Test for Employees and Self-Employed Persons IF you are. Free income tax service . Free income tax service . Free income tax service THEN you satisfy the time test by meeting the. Free income tax service . Free income tax service . Free income tax service an employee 39-week test for employees. Free income tax service self-employed 78-week test for self-employed persons. Free income tax service both self-employed and an employee at the same time 78-week test for a self-employed person or the 39-week  test for an employee. Free income tax service Your principal place of work  determines which test applies. Free income tax service both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. Free income tax service Time Test To deduct your moving expenses, you also must meet one of the following two time tests. Free income tax service The time test for employees. Free income tax service The time test for self-employed persons. Free income tax service Both of these tests are explained below. Free income tax service See Table 1, below, for a summary of these tests. Free income tax service You can deduct your moving expenses before you meet either of the time tests. Free income tax service See Time Test Not Yet Met, later. Free income tax service Time Test for Employees If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location (39-week test). Free income tax service Full-time employment depends on what is usual for your type of work in your area. Free income tax service For purposes of this test, the following four rules apply. Free income tax service You count only your full-time work as an employee, not any work you do as a self-employed person. Free income tax service You do not have to work for the same employer for all 39 weeks. Free income tax service You do not have to work 39 weeks in a row. Free income tax service You must work full time within the same general commuting area for all 39 weeks. Free income tax service Temporary absence from work. Free income tax service   You are considered to have worked full time during any week you are temporarily absent from work because of illness, strikes, lockouts, layoffs, natural disasters, or similar causes. Free income tax service You are also considered to have worked full time during any week you are absent from work for leave or vacation provided for in your work contract or agreement. Free income tax service Seasonal work. Free income tax service   If your work is seasonal, you are considered to be working full time during the off-season only if your work contract or agreement covers an off-season period of less than 6 months. Free income tax service For example, a school teacher on a 12-month contract who teaches on a full-time basis for more than 6 months is considered to have worked full time for the entire 12 months. Free income tax service    Figure B. Free income tax service Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. Free income tax service Figure B Time Test for Self-Employed Persons If you are self-employed, you must work full time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months after you arrive in the general area of your new job location (78-week test). Free income tax service For purposes of the time test for self-employed persons, the following three rules apply. Free income tax service You count any full-time work you do either as an employee or as a self-employed person. Free income tax service You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. Free income tax service You must work within the same general commuting area for all 78 weeks. Free income tax service Example. Free income tax service You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. Free income tax service You pay moving expenses in 2013 and 2014 in connection with this move. Free income tax service On April 15, 2014, when you file your income tax return for the year 2013, you have been performing services as a self-employed individual on a full-time basis in New York City for approximately 20 weeks. Free income tax service Although you have not satisfied the 78-week employment condition at this time, you can deduct your 2013 moving expenses on your 2013 income tax return as there is still sufficient time remaining before December 1, 2015, to satisfy such condition. Free income tax service You can deduct any moving expenses you pay in 2014 on your 2014 income tax return even if you have not met the 78-week test. Free income tax service You have until December 1, 2015, to satisfy this requirement. Free income tax service Self-employment. Free income tax service   You are self-employed if you work as the sole owner of an unincorporated business or as a partner in a partnership carrying on a business. Free income tax service You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. Free income tax service Full-time work. Free income tax service   You can count only those weeks during which you work full time as a week of work. Free income tax service Whether you work full time during any week depends on what is usual for your type of work in your area. Free income tax service For example, you are a self-employed dentist and maintain office hours 4 days a week. Free income tax service You are considered to perform services full time if maintaining office hours 4 days a week is not unusual for other self-employed dentists in your area. Free income tax service Temporary absence from work. Free income tax service   You are considered to be self-employed on a full-time basis during any week you are temporarily absent from work because of illness, strikes, natural disasters, or similar causes. Free income tax service Seasonal trade or business. Free income tax service   If your trade or business is seasonal, the off-season weeks when no work is required or available may be counted as weeks during which you worked full time. Free income tax service The off-season must be less than 6 months and you must work full time before and after the off-season. Free income tax service Example. Free income tax service You own and operate a motel at a beach resort. Free income tax service The motel is closed for 5 months during the off-season. Free income tax service You work full time as the operator of the motel before and after the off-season. Free income tax service You are considered self-employed on a full-time basis during the weeks of the off-season. Free income tax service   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. Free income tax service Example. Free income tax service Justin quit his job and moved from the east coast to the west coast to begin a full-time job as a cabinet-maker for C and L Cabinet Shop. Free income tax service He generally worked at the shop about 40 hours each week. Free income tax service Shortly after the move, Justin also began operating a cabinet-installation business from his home for several hours each afternoon and all day on weekends. Free income tax service Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. Free income tax service    If Justin is unable to satisfy the requirements of the 39-week test during the 12-month period immediately following his arrival in the general location of his new principal place of work, he can satisfy the 78-week test. Free income tax service Joint Return If you are married, file a joint return, and both you and your spouse work full-time, either of you can satisfy the full-time work test. Free income tax service However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. Free income tax service Time Test Not Yet Met You can deduct your moving expenses on your 2013 tax return even though you have not met the time test by the date your 2013 return is due. Free income tax service You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. Free income tax service If you do not deduct your moving expenses on your 2013 return, and you later meet the time test, you can file an amended return for 2013 to take the deduction. Free income tax service See When To Deduct Expenses later, for more details. Free income tax service Failure to meet the time test. Free income tax service    If you deduct moving expenses but do not meet the time test in 2014 or 2015, you must either: Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Free income tax service Example. Free income tax service You arrive in the general area of your new job location, as an employee, on September 15, 2013. Free income tax service You deduct your moving expenses on your 2013 return, the year of the move, even though you have not yet met the time test by the date your return is due. Free income tax service If you do not meet the 39-week test during the 12-month period following your arrival in the general area of your new job location, you must either: Report your moving expense deduction as other income on your Form 1040 for 2014, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Free income tax service Exceptions to the Time Test You do not have to meet the time test if one of the following applies. Free income tax service You are in the Armed Forces and you moved because of a permanent change of station. Free income tax service See Members of the Armed Forces , later. Free income tax service Your main job location was outside the United States and you moved to the United States because you retired. Free income tax service See Retirees or Survivors Who Move to the United States, later. Free income tax service You are the survivor of a person whose main job location at the time of death was outside the United States. Free income tax service See Retirees or Survivors Who Move to the United States, later. Free income tax service Your job at the new location ends because of death or disability. Free income tax service You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. Free income tax service For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job. Free income tax service Retirees or Survivors Who Move to the United States If you are a retiree who was working abroad or a survivor of a decedent who was working abroad and you move to the United States or one of its possessions, you do not have to meet the time test, discussed earlier. Free income tax service However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. Free income tax service If you are living in the United States, retire, and then move and remain retired, you cannot claim a moving expense deduction for that move. Free income tax service United States defined. Free income tax service   For this section of this publication, the term “United States” includes the possessions of the United States. Free income tax service Retirees who were working abroad. Free income tax service   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. Free income tax service However, both your former main job location and your former home must have been outside the United States. Free income tax service Permanently retired. Free income tax service   You are considered permanently retired when you cease gainful full-time employment or self-employment. Free income tax service If, at the time you retire, you intend your retirement to be permanent, you will be considered retired even though you later return to work. Free income tax service Your intention to retire permanently may be determined by: Your age and health, The customary retirement age for people who do similar work, Whether you receive retirement payments from a pension or retirement fund, and The length of time before you return to full-time work. Free income tax service Decedents. Free income tax service   Qualified deductible moving expenses are allowed on a final return (Form 1040 or 1040NR) when a taxpayer has moved and dies within the same calendar year. Free income tax service The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. Free income tax service   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. Free income tax service For more information, see Publication 559, Survivors, Executors, and Administrators. Free income tax service Survivors of decedents who were working abroad. Free income tax service   If you are the spouse or the dependent of a person whose main job location at the time of death was outside the United States, you can deduct moving expenses if the following five requirements are met. Free income tax service The move is to a home in the United States. Free income tax service The move begins within 6 months after the decedent's death. Free income tax service (When a move begins is described below. Free income tax service ) The move is from the decedent's former home. Free income tax service The decedent's former home was outside the United States. Free income tax service The decedent's former home was also your home. Free income tax service When a move begins. Free income tax service   A move begins when one of the following events occurs. Free income tax service You contract for your household goods and personal effects to be moved to your home in the United States, but only if the move is completed within a reasonable time. Free income tax service Your household goods and personal effects are packed and on the way to your home in the United States. Free income tax service You leave your former home to travel to your new home in the United States. Free income tax service Deductible Moving Expenses If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses, you can deduct the reasonable expenses of: Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and Traveling (including lodging but not meals) to your new home. Free income tax service You cannot deduct any expenses for meals. Free income tax service Reasonable expenses. Free income tax service   You can deduct only those expenses that are reasonable for the circumstances of your move. Free income tax service For example, the cost of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Free income tax service If during your trip to your new home, you stop over, or make side trips for sightseeing, the additional expenses for your stopover or side trips are not deductible as moving expenses. Free income tax service Example. Free income tax service Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. Free income tax service On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. Free income tax service Since Beth's excursion into Canada was away from the usual Boston-Buffalo route, the expenses paid or incurred for the excursion are not deductible. Free income tax service Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. Free income tax service Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. Free income tax service Travel by car. Free income tax service   If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either: Your actual expenses, such as the amount you pay for gas and oil for your car, if you keep an accurate record of each expense, or The standard mileage rate of 24 cents per mile. Free income tax service Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct the parking fees and tolls you pay to move. Free income tax service You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. Free income tax service Member of your household. Free income tax service   You can deduct moving expenses you pay for yourself and members of your household. Free income tax service A member of your household is anyone who has both your former and new home as his or her home. Free income tax service It does not include a tenant or employee, unless that person is your dependent. Free income tax service Moves to Locations in the United States If you meet the requirements under Who Can Deduct Moving Expenses, earlier, you can deduct expenses for a move to the area of a new main job location within the United States or its possessions. Free income tax service Your move may be from one U. Free income tax service S. Free income tax service location to another or from a foreign country to the United States. Free income tax service Household goods and personal effects. Free income tax service   You can deduct the cost of packing, crating, and transporting your household goods and personal effects and those of the members of your household from your former home to your new home. Free income tax service For purposes of moving expenses, the term “personal effects” includes, but is not limited to, movable personal property that the taxpayer owns and frequently uses. Free income tax service   If you use your own car to move your things, see Travel by car, earlier. Free income tax service   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. Free income tax service   You can deduct the cost of shipping your car and your household pets to your new home. Free income tax service   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. Free income tax service Your deduction is limited to the amount it would have cost to move them from your former home. Free income tax service Example. Free income tax service Paul Brown has been living and working in North Carolina for the last 4 years. Free income tax service Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. Free income tax service Paul got a job in Washington, DC. Free income tax service It cost him $900 to move the furniture from his North Carolina apartment to Washington and $3,000 to move the stored furniture from Georgia to Washington. Free income tax service It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. Free income tax service He can deduct only $1,800 of the $3,000 he paid. Free income tax service The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). Free income tax service You cannot deduct the cost of moving furniture you buy on the way to your new home. Free income tax service   Storage expenses. Free income tax service   You can include the cost of storing and insuring household goods and personal effects within any period of 30 consecutive days after the day your things are moved from your former home and before they are delivered to your new home. Free income tax service Travel expenses. Free income tax service   You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new home. Free income tax service This includes expenses for the day you arrive. Free income tax service    The day of arrival is the day you secure lodging at the new place of residence, even if the lodging is on a temporary basis. Free income tax service   You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved. Free income tax service   The members of your household do not have to travel together or at the same time. Free income tax service However, you can only deduct expenses for one trip per person. Free income tax service If you use your own car, see Travel by car, earlier. Free income tax service Example. Free income tax service   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. Free income tax service Josh drove the family car to Washington, DC, a trip of 1,100 miles. Free income tax service His expenses were $264. Free income tax service 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. Free income tax service 00. Free income tax service One week later, Robyn flew from Minneapolis to Washington, DC. Free income tax service Her only expense was her $400 plane ticket. Free income tax service The Blacks' deduction is $854. Free income tax service 00 (Josh's $454. Free income tax service 00 + Robyn's $400). Free income tax service Moves to Locations Outside the United States To deduct expenses for a move outside the United States, you must move to the area of a new place of work outside the United States and its possessions. Free income tax service You must meet the requirements under Who Can Deduct Moving Expenses , earlier. Free income tax service Deductible expenses. Free income tax service   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. Free income tax service The cost of moving household goods and personal effects from your former home to your new home. Free income tax service The cost of traveling (including lodging) from your former home to your new home. Free income tax service The cost of moving household goods and personal effects to and from storage. Free income tax service The cost of storing household goods and personal effects while you are at the new job location. Free income tax service The first two items were explained earlier under Moves to Locations in the United States . Free income tax service The last two items are discussed, later. Free income tax service Moving goods and effects to and from storage. Free income tax service   You can deduct the reasonable expenses of moving your personal effects to and from storage. Free income tax service Storage expenses. Free income tax service   You can deduct the reasonable expenses of storing your household goods and personal effects for all or part of the time the new job location remains your main job location. Free income tax service Moving expenses allocable to excluded foreign income. Free income tax service   If you live and work outside the United States, you may be able to exclude from income part or all of the income you earn in the foreign country. Free income tax service You may also be able to claim a foreign housing exclusion or deduction. Free income tax service If you claim the foreign earned income or foreign housing exclusion, you cannot deduct the part of your moving expenses that relates to the excluded income. Free income tax service    Publication 54, Tax Guide for U. Free income tax service S. Free income tax service Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. Free income tax service You can get the publication from most U. Free income tax service S. Free income tax service embassies and consulates, or see How To Get Tax Help at the end of this publication. Free income tax service Nondeductible Expenses You cannot deduct the following items as moving expenses. Free income tax service Any part of the purchase price of your new home. Free income tax service Car tags. Free income tax service Driver's license. Free income tax service Expenses of buying or selling a home (including closing costs, mortgage fees, and points). Free income tax service Expenses of entering into or breaking a lease. Free income tax service Home improvements to help sell your home. Free income tax service Loss on the sale of your home. Free income tax service Losses from disposing of memberships in clubs. Free income tax service Mortgage penalties. Free income tax service Pre-move househunting expenses. Free income tax service Real estate taxes. Free income tax service Refitting of carpet and draperies. Free income tax service Return trips to your former residence. Free income tax service Security deposits (including any given up due to the move). Free income tax service Storage charges except those incurred in transit and for foreign moves. Free income tax service No double deduction. Free income tax service   You cannot take a moving expense deduction and a business expense deduction for the same expenses. Free income tax service You must decide if your expenses are deductible as moving expenses or as business expenses. Free income tax service For example, expenses you have for travel, meals, and lodging while temporarily working at a place away from your regular place of work may be deductible as business expenses if you are considered away from home on business. Free income tax service In most cases, your work at a single location is considered temporary if it is realistically expected to last (and does in fact last) for one year or less. Free income tax service   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. Free income tax service Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. Free income tax service It covers reimbursements for any of your moving expenses discussed in this publication. Free income tax service It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. Free income tax service Types of Reimbursement Plans If you receive a reimbursement for your moving expenses, how you report this amount and your expenses depends on whether the reimbursement is paid to you under an accountable plan or a nonaccountable plan. Free income tax service For a quick overview of how to report your reimbursement and moving expenses, see Table 2 in the section on How and When To Report, later. Free income tax service Your employer should tell you what method of reimbursement is used and what records are required. Free income tax service Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Free income tax service Your expenses must have a business connection – that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Free income tax service Two examples of this are the reasonable expenses of moving your possessions from your former home to your new home, and traveling from your former home to your new home. Free income tax service You must adequately account to your employer for these expenses within a reasonable period of time. Free income tax service You must return any excess reimbursement or allowance within a reasonable period of time. Free income tax service Adequate accounting. Free income tax service   You adequately account for your moving expenses by giving your employer documentation of those expenses, such as a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it. Free income tax service Documentation includes receipts, canceled checks, and bills. Free income tax service Reasonable period of time. Free income tax service   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. Free income tax service However, regardless of the facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Free income tax service You receive an advance within 30 days of the time you have an expense. Free income tax service You adequately account for your expenses within 60 days after they were paid or incurred. Free income tax service You return any excess reimbursement within 120 days after the expense was paid or incurred. Free income tax service You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Free income tax service Excess reimbursement. Free income tax service   This includes any amount you are paid (including advances and allowances) that is more than the moving expenses that you adequately accounted for to your employer within a reasonable period of time. Free income tax service Returning excess reimbursements. Free income tax service   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. Free income tax service Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. Free income tax service For example, if you received an advance and you did not spend all the money on deductible moving expenses, or you do not have proof of all your expenses, you have an excess reimbursement. Free income tax service You meet accountable plan rules. Free income tax service   If for all reimbursements you meet the three rules for an accountable plan (listed earlier), your employer should not include any reimbursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. Free income tax service Instead, your employer should include the reimbursements in box 12 of your Form W-2. Free income tax service Example. Free income tax service You lived in Boston and accepted a job in Atlanta. Free income tax service Under an accountable plan, your employer reimbursed you for your actual traveling expenses from Boston to Atlanta and the cost of moving your furniture to Atlanta. Free income tax service Your employer will include the reimbursement on your Form W-2, box 12, with Code P. Free income tax service If your moving expenses are more than your reimbursement, you may be able to deduct your additional expenses (see How and When To Report, later). Free income tax service You do not meet accountable plan rules. Free income tax service   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. Free income tax service   If your deductible expenses are reimbursed under an otherwise accountable plan but you do not return, within a reasonable period, any reimbursement of expenses for which you did not adequately account, then only the amount for which you did adequately account is considered as paid under an accountable plan. Free income tax service The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). Free income tax service Reimbursement of nondeductible expenses. Free income tax service   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. Free income tax service The reimbursements you receive for the nondeductible expenses and any allowances for miscellaneous or unspecified expenses are treated as paid under a nonaccountable plan (see below) and are included in your income. Free income tax service If you are reimbursed by your employer for the taxes you must pay (including social security and Medicare taxes) because you have received taxable moving expense reimbursements, you must pay tax on this reimbursement as well, and it is treated as paid under a nonaccountable plan. Free income tax service Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. Free income tax service In addition, the following payments will be treated as paid under a nonaccountable plan. Free income tax service Excess reimbursements you fail to return to your employer. Free income tax service Reimbursements of nondeductible expenses. Free income tax service See Reimbursement of nondeductible expenses, earlier. Free income tax service If an arrangement pays for your moving expenses by reducing your wages, salary, or other pay, the amount of the reduction will be treated as a payment made under a nonaccountable plan. Free income tax service This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. Free income tax service If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. Free income tax service Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. Free income tax service Your employer will report the total in box 1 of your Form W-2. Free income tax service Example. Free income tax service To get you to work in another city, your new employer reimburses you under an accountable plan for the $7,500 loss on the sale of your home. Free income tax service Because this is a reimbursement of a nondeductible expense, it is treated as paid under a nonaccountable plan and must be included as income in box 1 of your Form W-2. Free income tax service Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Do not include in income any moving expense payment you received under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. Free income tax service These payments are made to persons displaced from their homes, businesses, or farms by federal projects. Free income tax service Tax Withholding and Estimated Tax Your employer must withhold income, social security, and Medicare taxes from reimbursements and allowances paid to you that are included in your income. Free income tax service See Reimbursements included in income, later. Free income tax service Reimbursements excluded from income. Free income tax service   Your employer should not include in your wages reimbursements paid under an accountable plan (explained earlier) for moving expenses that you: Could deduct if you had paid or incurred them, and Did not deduct in an earlier year. Free income tax service These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. Free income tax service Your employer should report these reimbursements on your Form W-2, box 12, with Code P. Free income tax service    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). Free income tax service Expenses deducted in earlier year. Free income tax service   If you receive a reimbursement this year for moving expenses deducted in an earlier year, and the reimbursement is not included as wages in box 1 of your Form W-2, you must include the reimbursement in income on Form 1040, line 21. Free income tax service Your employer should show the amount of your reimbursement in box 12 of your Form W-2. Free income tax service Reimbursements included in income. Free income tax service   Your employer must include in your income any reimbursements made (or treated as made) under a nonaccountable plan, even though they are for deductible moving expenses. Free income tax service See Nonaccountable Plans under Types of Reimbursement Plans, earlier. Free income tax service Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. Free income tax service This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. Free income tax service It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. Free income tax service Reimbursement for deductible and nondeductible expenses. Free income tax service    If your employer reimburses you for both deductible and nondeductible moving expenses, your employer must determine the amount of the reimbursement that is not taxable and not subject to withholding. Free income tax service Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. Free income tax service Amount of income tax withheld. Free income tax service   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. Free income tax service It depends in part on whether income tax is withheld from your regular wages, on whether the reimbursements and allowances are added to your regular wages, and on any information you have given to your employer on Form W-4, Employee's Withholding Allowance Certificate. Free income tax service   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. Free income tax service The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. Free income tax service Estimated tax. Free income tax service    If you must make estimated tax payments, you need to take into account any taxable reimbursements and deductible moving expenses in figuring your estimated tax. Free income tax service For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. Free income tax service How and When To Report This section explains how and when to report your moving expenses and any reimbursements or allowances you received for your move. Free income tax service For a quick overview, see Table 2, later. Free income tax service Form 3903 Use Form 3903 to figure your moving expense deduction. Free income tax service Use a separate Form 3903 for each move for which you are deducting expenses. Free income tax service Do not file Form 3903 if all of the following apply. Free income tax service You moved to a location outside the United States in an earlier year. Free income tax service You are claiming only storage fees while you were away from the United States. Free income tax service Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. Free income tax service Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Form 1040, line 26, and enter “Storage” on the dotted line next to the amount. Free income tax service If you meet the special rules for members of the Armed Forces, see How to complete Form 3903 for members of the Armed Forces under Members of the Armed Forces, later. Free income tax service Completing Form 3903. Free income tax service   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. Free income tax service If so, complete lines 1 through 3 of the form using your actual expenses (except, if you use your own car, you can figure expenses based on the standard mileage rate, instead of actual amounts for gas and oil). Free income tax service Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. Free income tax service This excluded amount should be identified on Form W-2, box 12, with code P. Free income tax service Expenses greater than reimbursement. Free income tax service   If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Free income tax service This is your moving expense deduction. Free income tax service Expenses equal to or less than reimbursement. Free income tax service    If line 3 is equal to or less than line 4, you have no moving expense deduction. Free income tax service Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. Free income tax service Table 2. Free income tax service Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. Free income tax service . Free income tax service . Free income tax service AND you have. Free income tax service . Free income tax service . Free income tax service THEN. Free income tax service . Free income tax service . Free income tax service your reimbursement reported only  in box 12 with code P moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses* and reimbursements. Free income tax service your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. Free income tax service your reimbursement divided  between box 12 and box 1 moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses,* but only the  reimbursements reported in box 12 of  Form W-2. Free income tax service your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. Free income tax service no reimbursement moving expenses file Form 3903 showing all allowable  expenses. Free income tax service * * See Deductible Moving Expenses, earlier, for allowable expenses. Free income tax service    Where to deduct. Free income tax service   Deduct your moving expenses on Form 1040, line 26. Free income tax service The amount of moving expenses you can deduct is shown on Form 3903, line 5. Free income tax service    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. Free income tax service   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. Free income tax service Expenses not reimbursed. Free income tax service   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. Free income tax service Example. Free income tax service In December 2012, your employer transferred you to another city in the United States, where you still work. Free income tax service You are single and were not reimbursed for your moving expenses. Free income tax service In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. Free income tax service In January 2013, you paid for travel to the new city. Free income tax service You can deduct these additional expenses on your 2013 tax return. Free income tax service Expenses reimbursed. Free income tax service   If you are reimbursed for your expenses and you use the cash method of accounting, you can deduct your expenses either in the year you paid them or in the year you received the reimbursement. Free income tax service If you use the cash method of accounting, you can choose to deduct the expenses in the year you are reimbursed even though you paid the expenses in a different year. Free income tax service See Choosing when to deduct, next. Free income tax service   If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Form 1040, line 21. Free income tax service Choosing when to deduct. Free income tax service   If you use the cash method of accounting, which is used by most individuals, you can choose to deduct moving expenses in the year your employer reimburses you if: You paid the expenses in a year before the year of reimbursement, or You paid the expenses in the year immediately after the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year. Free income tax service How to make the choice. Free income tax service   You choose to deduct moving expenses in the year you received reimbursement by taking the deduction on your return, or amended return, for that year. Free income tax service    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. Free income tax service Illustrated Example Tom and Peggy Smith are married and have two children. Free income tax service They owned a home in Detroit where Tom worked. Free income tax service On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. Free income tax service Peggy flew to San Diego on March 1 to look for a new home. Free income tax service She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. Free income tax service The Smiths sold their Detroit home for $1,500 less than they paid for it. Free income tax service They contracted to have their personal effects moved to San Diego on April 3. Free income tax service The family drove to San Diego where they found that their new home was not finished. Free income tax service They stayed in a nearby motel until the house was ready on May 1. Free income tax service On April 10, Tom went to work in the San Diego plant where he still works. Free income tax service Their records for the move show: 1) Peggy's pre-move househunting  trip:       Travel and lodging   $ 449       Meals   75   $ 524 2) Down payment on San Diego  home 25,000 3) Real estate commission paid on  sale of Detroit home 3,500 4) Loss on sale of Detroit home (not  including real estate commission) 1,500 5) Amount paid for moving personal  effects (furniture, other household  goods, etc. Free income tax service ) 8,000 6) Expenses of driving to San Diego:       Mileage (Start 14,278;  End 16,478) 2,200 miles at 24 cents a mile   $ 528       Lodging   180       Meals   320   1,028 7) Cost of temporary living  expenses in San Diego:       Motel rooms   $1,450       Meals   2,280   3,730 Total $43,282   Tom was reimbursed $10,907 under an accountable plan. Free income tax service His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. Free income tax service Moving personal effects   $6,800 Travel (and lodging) to San Diego   708 Travel (and lodging) for househunting trip   449 Lodging for temporary quarters   1,450 Loss on sale of home   1,500 Total reimbursement   $10,907 The employer included this reimbursement on Tom's Form W-2 for the year. Free income tax service The reimbursement of allowable expenses, $7,508 for moving household goods and travel to San Diego, was included in box 12 of Form W-2. Free income tax service His employer identified this amount with code P. Free income tax service The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. Free income tax service Tom must include this amount on Form 1040, line 7. Free income tax service The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. Free income tax service Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. Free income tax service To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. Free income tax service Item 5 — moving personal effects (line 1)   $8,000 Item 6 — driving to San Diego ($528 + $180)  (line 2)   708 Total tax deductible moving expenses (line 3)   $8,708 Minus: Reimbursement included in box 12  of Form W-2 (line 4)   7,508 Tax deduction for moving expenses (line 5)   $1,200   Tom's Form 3903 is shown, later. Free income tax service He also enters his deduction, $1,200, on Form 1040, line 26. Free income tax service Nondeductible expenses. Free income tax service   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. Free income tax service Item 1 — pre-move househunting expenses of $524. Free income tax service Item 2 — the $25,000 down payment on the San Diego home. Free income tax service If any part of it were for payment of deductible taxes or interest on the mortgage on the house, that part would be deductible as an itemized deduction. Free income tax service Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. Free income tax service The commission is used to figure the gain or loss on the sale. Free income tax service Item 4 — the $1,500 loss on the sale of the Detroit home. Free income tax service Item 6 — the $320 expense for meals while driving to San Diego. Free income tax service (However, the lodging and car expenses are deductible. Free income tax service ) Item 7 — temporary living expenses of $3,730. Free income tax service    This image is too large to be displayed in the current screen. Free income tax service Please click the link to view the image. Free income tax service 2012 Form 3903 Moving Expenses Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests, discussed earlier. Free income tax service You can deduct your unreimbursed moving expenses. Free income tax service 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. Free income tax service The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. Free income tax service Spouse and dependents. Free income tax service   If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to: The place of enlistment, The member's, spouse's, or dependent's home of record, or A nearer point in the United States. Free income tax service   If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location. Free income tax service Services or reimbursements provided by government. Free income tax service   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. Free income tax service In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual moving expenses, the government must include the excess in your wages on Form W-2. Free income tax service However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance is not included in income and should not be included in box 1 of Form W-2. Free income tax service   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. Free income tax service You can deduct the expenses that are more than your reimbursements. Free income tax service See Deductible Moving Expenses, earlier. Free income tax service How to complete Form 3903 for members of the Armed Forces. Free income tax service    Take the following steps. Free income tax service Complete lines 1 through 3 of the form, using your actual expenses. Free income tax service Do not include any expenses for moving services provided by the government. Free income tax service Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. Free income tax service Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. Free income tax service Do not include the value of moving or storage services provided by the government. Free income tax service Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. Free income tax service Complete line 5. Free income tax service If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Free income tax service This is your moving expense deduction. Free income tax service If line 3 is equal to or less than line 4, you do not have a moving expense deduction. Free income tax service Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. Free income tax service If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. Free income tax service    Do not deduct any expenses for moving or storage services provided by the government. Free income tax service How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Free income tax service Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Free income tax service Free help with your tax return. Free income tax service   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free income tax service The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Free income tax service The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free income tax service 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 income tax service Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free income tax service To find the nearest VITA or TCE site, visit IRS. Free income tax service gov or call 1-800-906-9887. Free income tax service   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free income tax service To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free income tax service aarp. Free income tax service org/money/taxaide or call 1-888-227-7669. Free income tax service   For more information on these programs, go to IRS. Free income tax service gov and enter “VITA” in the search box. Free income tax service Internet. Free income tax service IRS. Free income tax service gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Free income tax service Apply for an Employer Identification Number (EIN). Free income tax service Go to IRS. Free income tax service gov and enter Apply for an EIN in the search box. Free income tax service Request an Electronic Filing PIN by going to IRS. Free income tax service gov and entering Electronic Filing PIN in the search box. Free income tax service Check the status of your 2013 refund with Where's My Refund? Go to IRS. Free income tax service gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free income tax service If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free income tax service Check the status of your amended return. Free income tax service Go to IRS. Free income tax service gov and enter Where's My Amended Return in the search box. Free income tax service Download forms, instructions, and publications, including some accessible versions. Free income tax service Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Free income tax service gov or IRS2Go. Free income tax service Tax return and tax account transcripts are generally available for the current year and past three years. Free income tax service Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free income tax service gov. Free income tax service Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free income tax service Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free income tax service gov. Free income tax service Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Free income tax service gov or IRS2Go. Free income tax service Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Free income tax service An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Free income tax service Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Free income tax service If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Free income tax service Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free income tax service Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Free income tax service gov. Free income tax service Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free income tax service The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free income tax service Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Free income tax service AARP offers the Tax-Aide counseling program as part of the TCE program. Free income tax service Visit AARP's website to find the nearest Tax-Aide location. Free income tax service Research your tax questions. Free income tax service Search publications and instructions by topic or keyword. Free income tax service Read the Internal Revenue Code, regulations, or other official guidance. Free income tax service Read Internal Revenue Bulletins. Free income tax service Sign up to receive local and national tax news by email. Free income tax service Phone. Free income tax service You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free income tax service Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Free income tax service Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free income tax service Call to locate the nearest volunteer help site, 1-800-906-9887. Free income tax service Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free income tax service The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free income tax service Most VITA and TCE sites offer free electronic filing. Free income tax service Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free income tax service Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free income tax service Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Free income tax service The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Free income tax service If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free income tax service Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free income tax service Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free income tax service 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 income tax service Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free income tax service Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Free income tax service You should receive your order within 10 business days. Free income tax service Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Free income tax service Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Free income tax service Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Free income tax service Call to ask tax questions, 1-800-829-1040. Free income tax service Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free income tax service The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free income tax service These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Free income tax service gsa. Free income tax service gov/fedrelay. Free income tax service Walk-in. Free income tax service You can find a selection of forms, publications and services — in-person, face-to-face. Free income tax service Products. Free income tax service You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free income tax service Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free income tax service Services. Free income tax service You can walk in to your local TAC most business days for personal, face-to-face tax help. Free income tax service An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free income tax service 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 income tax service No appointment is necessary—just walk in. Free income tax service Before visiting, check www. Free income tax service irs. Free income tax service gov/localcontacts for hours of operation and services provided. Free income tax service Mail. Free income tax service You can send your order for forms, instructions, and publications to the address below. Free income tax service You should receive a response within 10 business days after your request is received. Free income tax service  Internal Revenue Service 1201 N. Free income tax service Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Free income tax service   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free income tax service Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free income tax service What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Free income tax service We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free income tax service You face (or your business is facing) an immediate threat of adverse action. Free income tax service You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free income tax service   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free income tax service Here's why we can help: TAS is an independent organization within the IRS. Free income tax service Our advocates know how to work with the IRS. Free income tax service Our services are free and tailored to meet your needs. Free income tax service We have offices in every state, the District of Columbia, and Puerto Rico. Free income tax service How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Free income tax service irs. Free income tax service gov/advocate, or call us toll-free at 1-877-777-4778. Free income tax service How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free income tax service If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Free income tax service irs. Free income tax service gov/sams. Free income tax service Low Income Taxpayer Clinics. Free income tax service   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Free income tax service Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free income tax service Visit www. Free income tax service TaxpayerAdvocate. Free income tax service irs. Free income tax service gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free income tax service Prev  Up  Next   Home   More Online Publications