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

The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. We offer free help to guide you through the often-confusing process of resolving your tax problems that you haven’t been able to solve on your own. Remember, the worst thing you can do is nothing at all!
 

ALERT: Beware of Phishing Scam Mentioning TAS
Emails claiming to be from Taxpayer Advocate Service are bogus. Don’t click on links and please report emails to the IRS.

IRS Seeks Volunteers for Taxpayer Advocacy Panel
The IRS seeks civic-minded volunteers to serve on the Taxpayer Advocacy Panel (TAP), a federal advisory committee that listens to taxpayers, identifies major taxpayer concerns, and makes recommendations for improving IRS services. Deadline is April 11.

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Page Last Reviewed or Updated: 27-Mar-2014

The Free Tax Preparation

Free tax preparation Publication 850 (EN/SP) - Introductory Material Table of Contents Introduction Introduction This glossary is developed by the Tax Forms and Publications Division of the Internal Revenue Service, in consultation with the Translation Commission of the North American Academy of the Spanish Language (Comisión de Traducciones de la Academia Norteamericana de la Lengua Española) and with the Graduate Program in Translation of the University of Puerto Rico (Programa Graduado en Traducción de la Universidad de Puerto Rico). Free tax preparation Its purpose is to establish high standards for the quality of language usage, to promote uniformity in language usage, and to minimize the risk of misinterpretation of Spanish-language materials issued by the Service. Free tax preparation To meet the needs of the largest segment of taxpayers whose primary language is Spanish, the Service has issued certain Spanish-language materials. Free tax preparation Problems arise, however, because there is some variation in tax terminology used in Spanish-speaking countries. Free tax preparation Also, invention and compromise are involved in selecting words and phrases to describe certain tax concepts that have no precise equivalent in the Spanish language or legal tradition. Free tax preparation To help resolve these problems, a group of United States, Spanish, and Spanish-American academicians, professors, lawyers, accountants, translators, and tax law specialists developed this glossary. Free tax preparation Their long and varied experience with the tax systems in their own, and other countries, gives assurance of reliability. Free tax preparation The criteria used for words in this glossary are: consistency of usage with other governmental agencies, Spanish writing style for the tax forms and publications, and words relating to Accounting, Economics, Finance, Law, Technology and its related fields. Free tax preparation Any issuance containing language consistent with this glossary should be reasonably satisfactory for purposes of general guidance regarding the rights and obligations of taxpayers. Free tax preparation It is not intended, however, that any term in this glossary should be understood to change the meaning of any provisions of law, regulations, or any other authoritative precedent. Free tax preparation A periodic review is made to determine whether any additions, deletions, or revisions are needed. Free tax preparation Some of the terms listed are identified by the abbreviation “P. Free tax preparation R. Free tax preparation ” These terms are for use in tax forms and publications intended for circulation exclusively in Puerto Rico. Free tax preparation Users are invited to send their comments to: Internal Revenue Service Virtual Translation Office SE:W:CAR:MP:T:LS:VTO 1111 Constitution Ave. Free tax preparation , N. Free tax preparation W. Free tax preparation , IR-6102 Washington, DC 20224 or electronically to: vto@irs. Free tax preparation gov Prev  Up  Next   Home   More Online Publications