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H and r block free online tax filing 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. H and r block free online tax filing Your move is closely related to the start of work. H and r block free online tax filing You meet the distance test. H and r block free online tax filing You meet the time test. H and r block free online tax filing After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. H and r block free online tax filing Retirees, survivors, and Armed Forces members. H and r block free online tax filing   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. H and r block free online tax filing These rules are discussed later in this publication. H and r block free online tax filing 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. H and r block free online tax filing Closely related in time. H and r block free online tax filing   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. H and r block free online tax filing 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. H and r block free online tax filing    Figure A. H and r block free online tax filing Illustration of Distance Test Please click here for the text description of the image. H and r block free online tax filing 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. H and r block free online tax filing Example. H and r block free online tax filing Your family moved more than a year after you started work at a new location. H and r block free online tax filing You delayed the move for 18 months to allow your child to complete high school. H and r block free online tax filing You can deduct your moving expenses. H and r block free online tax filing Closely related in place. H and r block free online tax filing   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. H and r block free online tax filing 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. H and r block free online tax filing Home defined. H and r block free online tax filing   Your home means your main home (residence). H and r block free online tax filing It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. H and r block free online tax filing It does not include other homes owned or kept up by you or members of your family. H and r block free online tax filing It also does not include a seasonal home, such as a summer beach cottage. H and r block free online tax filing Your former home means your home before you left for your new job location. H and r block free online tax filing Your new home means your home within the area of your new job location. H and r block free online tax filing Retirees or survivors. H and r block free online tax filing   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. H and r block free online tax filing You must have worked outside the United States or be a survivor of someone who did. H and r block free online tax filing See Retirees or Survivors Who Move to the United States, later. H and r block free online tax filing 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. H and r block free online tax filing 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. H and r block free online tax filing You can use Worksheet 1 to see if you meet this test. H and r block free online tax filing Worksheet 1. H and r block free online tax filing Distance Test   Note. H and r block free online tax filing Members of the Armed Forces may not have to meet this test. H and r block free online tax filing See Members of the Armed Forces. H and r block free online tax filing     1. H and r block free online tax filing Enter the number of miles from your old home to your new workplace 1. H and r block free online tax filing miles 2. H and r block free online tax filing Enter the number of miles from your old home to your old workplace 2. H and r block free online tax filing miles 3. H and r block free online tax filing Subtract line 2 from line 1. H and r block free online tax filing If zero or less, enter -0- 3. H and r block free online tax filing miles 4. H and r block free online tax filing Is line 3 at least 50 miles? □ Yes. H and r block free online tax filing You meet this test. H and r block free online tax filing  □ No. H and r block free online tax filing You do not meet this test. H and r block free online tax filing You cannot deduct your moving expenses. H and r block free online tax filing The distance between a job location and your home is the shortest of the more commonly traveled routes between them. H and r block free online tax filing The distance test considers only the location of your former home. H and r block free online tax filing It does not take into account the location of your new home. H and r block free online tax filing See Figure A, earlier. H and r block free online tax filing Example. H and r block free online tax filing You moved to a new home less than 50 miles from your former home because you changed main job locations. H and r block free online tax filing Your old main job location was 3 miles from your former home. H and r block free online tax filing Your new main job location is 60 miles from that home. H and r block free online tax filing 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. H and r block free online tax filing First job or return to full-time work. H and r block free online tax filing   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. H and r block free online tax filing   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. H and r block free online tax filing Armed Forces. H and r block free online tax filing   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. H and r block free online tax filing See Members of the Armed Forces, later. H and r block free online tax filing Main job location. H and r block free online tax filing   Your main job location is usually the place where you spend most of your working time. H and r block free online tax filing This could be your office, plant, store, shop, or other location. H and r block free online tax filing 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. H and r block free online tax filing Union members. H and r block free online tax filing   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. H and r block free online tax filing More than one job. H and r block free online tax filing   If you have more than one job at any time, your main job location depends on the facts in each case. H and r block free online tax filing 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. H and r block free online tax filing    Table 1. H and r block free online tax filing Satisfying the Time Test for Employees and Self-Employed Persons IF you are. H and r block free online tax filing . H and r block free online tax filing . H and r block free online tax filing THEN you satisfy the time test by meeting the. H and r block free online tax filing . H and r block free online tax filing . H and r block free online tax filing an employee 39-week test for employees. H and r block free online tax filing self-employed 78-week test for self-employed persons. H and r block free online tax filing 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. H and r block free online tax filing Your principal place of work  determines which test applies. H and r block free online tax filing both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. H and r block free online tax filing Time Test To deduct your moving expenses, you also must meet one of the following two time tests. H and r block free online tax filing The time test for employees. H and r block free online tax filing The time test for self-employed persons. H and r block free online tax filing Both of these tests are explained below. H and r block free online tax filing See Table 1, below, for a summary of these tests. H and r block free online tax filing You can deduct your moving expenses before you meet either of the time tests. H and r block free online tax filing See Time Test Not Yet Met, later. H and r block free online tax filing 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). H and r block free online tax filing Full-time employment depends on what is usual for your type of work in your area. H and r block free online tax filing For purposes of this test, the following four rules apply. H and r block free online tax filing You count only your full-time work as an employee, not any work you do as a self-employed person. H and r block free online tax filing You do not have to work for the same employer for all 39 weeks. H and r block free online tax filing You do not have to work 39 weeks in a row. H and r block free online tax filing You must work full time within the same general commuting area for all 39 weeks. H and r block free online tax filing Temporary absence from work. H and r block free online tax filing   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. H and r block free online tax filing 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. H and r block free online tax filing Seasonal work. H and r block free online tax filing   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. H and r block free online tax filing 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. H and r block free online tax filing    Figure B. H and r block free online tax filing Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. H and r block free online tax filing 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). H and r block free online tax filing For purposes of the time test for self-employed persons, the following three rules apply. H and r block free online tax filing You count any full-time work you do either as an employee or as a self-employed person. H and r block free online tax filing You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. H and r block free online tax filing You must work within the same general commuting area for all 78 weeks. H and r block free online tax filing Example. H and r block free online tax filing You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. H and r block free online tax filing You pay moving expenses in 2013 and 2014 in connection with this move. H and r block free online tax filing 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. H and r block free online tax filing 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. H and r block free online tax filing 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. H and r block free online tax filing You have until December 1, 2015, to satisfy this requirement. H and r block free online tax filing Self-employment. H and r block free online tax filing   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. H and r block free online tax filing You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. H and r block free online tax filing Full-time work. H and r block free online tax filing   You can count only those weeks during which you work full time as a week of work. H and r block free online tax filing Whether you work full time during any week depends on what is usual for your type of work in your area. H and r block free online tax filing For example, you are a self-employed dentist and maintain office hours 4 days a week. H and r block free online tax filing 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. H and r block free online tax filing Temporary absence from work. H and r block free online tax filing   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. H and r block free online tax filing Seasonal trade or business. H and r block free online tax filing   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. H and r block free online tax filing The off-season must be less than 6 months and you must work full time before and after the off-season. H and r block free online tax filing Example. H and r block free online tax filing You own and operate a motel at a beach resort. H and r block free online tax filing The motel is closed for 5 months during the off-season. H and r block free online tax filing You work full time as the operator of the motel before and after the off-season. H and r block free online tax filing You are considered self-employed on a full-time basis during the weeks of the off-season. H and r block free online tax filing   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. H and r block free online tax filing Example. H and r block free online tax filing 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. H and r block free online tax filing He generally worked at the shop about 40 hours each week. H and r block free online tax filing 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. H and r block free online tax filing Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. H and r block free online tax filing    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. H and r block free online tax filing 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. H and r block free online tax filing However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. H and r block free online tax filing 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. H and r block free online tax filing You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. H and r block free online tax filing 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. H and r block free online tax filing See When To Deduct Expenses later, for more details. H and r block free online tax filing Failure to meet the time test. H and r block free online tax filing    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. H and r block free online tax filing Example. H and r block free online tax filing You arrive in the general area of your new job location, as an employee, on September 15, 2013. H and r block free online tax filing 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. H and r block free online tax filing 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. H and r block free online tax filing Exceptions to the Time Test You do not have to meet the time test if one of the following applies. H and r block free online tax filing You are in the Armed Forces and you moved because of a permanent change of station. H and r block free online tax filing See Members of the Armed Forces , later. H and r block free online tax filing Your main job location was outside the United States and you moved to the United States because you retired. H and r block free online tax filing See Retirees or Survivors Who Move to the United States, later. H and r block free online tax filing You are the survivor of a person whose main job location at the time of death was outside the United States. H and r block free online tax filing See Retirees or Survivors Who Move to the United States, later. H and r block free online tax filing Your job at the new location ends because of death or disability. H and r block free online tax filing You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. H and r block free online tax filing 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. H and r block free online tax filing 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. H and r block free online tax filing However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. H and r block free online tax filing 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. H and r block free online tax filing United States defined. H and r block free online tax filing   For this section of this publication, the term “United States” includes the possessions of the United States. H and r block free online tax filing Retirees who were working abroad. H and r block free online tax filing   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. H and r block free online tax filing However, both your former main job location and your former home must have been outside the United States. H and r block free online tax filing Permanently retired. H and r block free online tax filing   You are considered permanently retired when you cease gainful full-time employment or self-employment. H and r block free online tax filing 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. H and r block free online tax filing 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. H and r block free online tax filing Decedents. H and r block free online tax filing   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. H and r block free online tax filing The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. H and r block free online tax filing   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. H and r block free online tax filing For more information, see Publication 559, Survivors, Executors, and Administrators. H and r block free online tax filing Survivors of decedents who were working abroad. H and r block free online tax filing   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. H and r block free online tax filing The move is to a home in the United States. H and r block free online tax filing The move begins within 6 months after the decedent's death. H and r block free online tax filing (When a move begins is described below. H and r block free online tax filing ) The move is from the decedent's former home. H and r block free online tax filing The decedent's former home was outside the United States. H and r block free online tax filing The decedent's former home was also your home. H and r block free online tax filing When a move begins. H and r block free online tax filing   A move begins when one of the following events occurs. H and r block free online tax filing 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. H and r block free online tax filing Your household goods and personal effects are packed and on the way to your home in the United States. H and r block free online tax filing You leave your former home to travel to your new home in the United States. H and r block free online tax filing 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. H and r block free online tax filing You cannot deduct any expenses for meals. H and r block free online tax filing Reasonable expenses. H and r block free online tax filing   You can deduct only those expenses that are reasonable for the circumstances of your move. H and r block free online tax filing 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. H and r block free online tax filing 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. H and r block free online tax filing Example. H and r block free online tax filing Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. H and r block free online tax filing On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. H and r block free online tax filing 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. H and r block free online tax filing Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. H and r block free online tax filing Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. H and r block free online tax filing Travel by car. H and r block free online tax filing   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. H and r block free online tax filing 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. H and r block free online tax filing You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. H and r block free online tax filing Member of your household. H and r block free online tax filing   You can deduct moving expenses you pay for yourself and members of your household. H and r block free online tax filing A member of your household is anyone who has both your former and new home as his or her home. H and r block free online tax filing It does not include a tenant or employee, unless that person is your dependent. H and r block free online tax filing 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. H and r block free online tax filing Your move may be from one U. H and r block free online tax filing S. H and r block free online tax filing location to another or from a foreign country to the United States. H and r block free online tax filing Household goods and personal effects. H and r block free online tax filing   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. H and r block free online tax filing 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. H and r block free online tax filing   If you use your own car to move your things, see Travel by car, earlier. H and r block free online tax filing   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. H and r block free online tax filing   You can deduct the cost of shipping your car and your household pets to your new home. H and r block free online tax filing   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. H and r block free online tax filing Your deduction is limited to the amount it would have cost to move them from your former home. H and r block free online tax filing Example. H and r block free online tax filing Paul Brown has been living and working in North Carolina for the last 4 years. H and r block free online tax filing Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. H and r block free online tax filing Paul got a job in Washington, DC. H and r block free online tax filing 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. H and r block free online tax filing It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. H and r block free online tax filing He can deduct only $1,800 of the $3,000 he paid. H and r block free online tax filing The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). H and r block free online tax filing You cannot deduct the cost of moving furniture you buy on the way to your new home. H and r block free online tax filing   Storage expenses. H and r block free online tax filing   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. H and r block free online tax filing Travel expenses. H and r block free online tax filing   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. H and r block free online tax filing This includes expenses for the day you arrive. H and r block free online tax filing    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. H and r block free online tax filing   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. H and r block free online tax filing   The members of your household do not have to travel together or at the same time. H and r block free online tax filing However, you can only deduct expenses for one trip per person. H and r block free online tax filing If you use your own car, see Travel by car, earlier. H and r block free online tax filing Example. H and r block free online tax filing   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. H and r block free online tax filing Josh drove the family car to Washington, DC, a trip of 1,100 miles. H and r block free online tax filing His expenses were $264. H and r block free online tax filing 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. H and r block free online tax filing 00. H and r block free online tax filing One week later, Robyn flew from Minneapolis to Washington, DC. H and r block free online tax filing Her only expense was her $400 plane ticket. H and r block free online tax filing The Blacks' deduction is $854. H and r block free online tax filing 00 (Josh's $454. H and r block free online tax filing 00 + Robyn's $400). H and r block free online tax filing 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. H and r block free online tax filing You must meet the requirements under Who Can Deduct Moving Expenses , earlier. H and r block free online tax filing Deductible expenses. H and r block free online tax filing   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. H and r block free online tax filing The cost of moving household goods and personal effects from your former home to your new home. H and r block free online tax filing The cost of traveling (including lodging) from your former home to your new home. H and r block free online tax filing The cost of moving household goods and personal effects to and from storage. H and r block free online tax filing The cost of storing household goods and personal effects while you are at the new job location. H and r block free online tax filing The first two items were explained earlier under Moves to Locations in the United States . H and r block free online tax filing The last two items are discussed, later. H and r block free online tax filing Moving goods and effects to and from storage. H and r block free online tax filing   You can deduct the reasonable expenses of moving your personal effects to and from storage. H and r block free online tax filing Storage expenses. H and r block free online tax filing   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. H and r block free online tax filing Moving expenses allocable to excluded foreign income. H and r block free online tax filing   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. H and r block free online tax filing You may also be able to claim a foreign housing exclusion or deduction. H and r block free online tax filing 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. H and r block free online tax filing    Publication 54, Tax Guide for U. H and r block free online tax filing S. H and r block free online tax filing Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. H and r block free online tax filing You can get the publication from most U. H and r block free online tax filing S. H and r block free online tax filing embassies and consulates, or see How To Get Tax Help at the end of this publication. H and r block free online tax filing Nondeductible Expenses You cannot deduct the following items as moving expenses. H and r block free online tax filing Any part of the purchase price of your new home. H and r block free online tax filing Car tags. H and r block free online tax filing Driver's license. H and r block free online tax filing Expenses of buying or selling a home (including closing costs, mortgage fees, and points). H and r block free online tax filing Expenses of entering into or breaking a lease. H and r block free online tax filing Home improvements to help sell your home. H and r block free online tax filing Loss on the sale of your home. H and r block free online tax filing Losses from disposing of memberships in clubs. H and r block free online tax filing Mortgage penalties. H and r block free online tax filing Pre-move househunting expenses. H and r block free online tax filing Real estate taxes. H and r block free online tax filing Refitting of carpet and draperies. H and r block free online tax filing Return trips to your former residence. H and r block free online tax filing Security deposits (including any given up due to the move). H and r block free online tax filing Storage charges except those incurred in transit and for foreign moves. H and r block free online tax filing No double deduction. H and r block free online tax filing   You cannot take a moving expense deduction and a business expense deduction for the same expenses. H and r block free online tax filing You must decide if your expenses are deductible as moving expenses or as business expenses. H and r block free online tax filing 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. H and r block free online tax filing 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. H and r block free online tax filing   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. H and r block free online tax filing Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. H and r block free online tax filing It covers reimbursements for any of your moving expenses discussed in this publication. H and r block free online tax filing It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. H and r block free online tax filing 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. H and r block free online tax filing 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. H and r block free online tax filing Your employer should tell you what method of reimbursement is used and what records are required. H and r block free online tax filing Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. H and r block free online tax filing 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. H and r block free online tax filing 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. H and r block free online tax filing You must adequately account to your employer for these expenses within a reasonable period of time. H and r block free online tax filing You must return any excess reimbursement or allowance within a reasonable period of time. H and r block free online tax filing Adequate accounting. H and r block free online tax filing   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. H and r block free online tax filing Documentation includes receipts, canceled checks, and bills. H and r block free online tax filing Reasonable period of time. H and r block free online tax filing   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. H and r block free online tax filing 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. H and r block free online tax filing You receive an advance within 30 days of the time you have an expense. H and r block free online tax filing You adequately account for your expenses within 60 days after they were paid or incurred. H and r block free online tax filing You return any excess reimbursement within 120 days after the expense was paid or incurred. H and r block free online tax filing 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. H and r block free online tax filing Excess reimbursement. H and r block free online tax filing   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. H and r block free online tax filing Returning excess reimbursements. H and r block free online tax filing   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. H and r block free online tax filing Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. H and r block free online tax filing 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. H and r block free online tax filing You meet accountable plan rules. H and r block free online tax filing   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. H and r block free online tax filing Instead, your employer should include the reimbursements in box 12 of your Form W-2. H and r block free online tax filing Example. H and r block free online tax filing You lived in Boston and accepted a job in Atlanta. H and r block free online tax filing 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. H and r block free online tax filing Your employer will include the reimbursement on your Form W-2, box 12, with Code P. H and r block free online tax filing 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). H and r block free online tax filing You do not meet accountable plan rules. H and r block free online tax filing   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. H and r block free online tax filing   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. H and r block free online tax filing The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). H and r block free online tax filing Reimbursement of nondeductible expenses. H and r block free online tax filing   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. H and r block free online tax filing 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. H and r block free online tax filing 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. H and r block free online tax filing Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. H and r block free online tax filing In addition, the following payments will be treated as paid under a nonaccountable plan. H and r block free online tax filing Excess reimbursements you fail to return to your employer. H and r block free online tax filing Reimbursements of nondeductible expenses. H and r block free online tax filing See Reimbursement of nondeductible expenses, earlier. H and r block free online tax filing 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. H and r block free online tax filing This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. H and r block free online tax filing If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. H and r block free online tax filing Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. H and r block free online tax filing Your employer will report the total in box 1 of your Form W-2. H and r block free online tax filing Example. H and r block free online tax filing 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. H and r block free online tax filing 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. H and r block free online tax filing 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. H and r block free online tax filing These payments are made to persons displaced from their homes, businesses, or farms by federal projects. H and r block free online tax filing 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. H and r block free online tax filing See Reimbursements included in income, later. H and r block free online tax filing Reimbursements excluded from income. H and r block free online tax filing   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. H and r block free online tax filing These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. H and r block free online tax filing Your employer should report these reimbursements on your Form W-2, box 12, with Code P. H and r block free online tax filing    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). H and r block free online tax filing Expenses deducted in earlier year. H and r block free online tax filing   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. H and r block free online tax filing Your employer should show the amount of your reimbursement in box 12 of your Form W-2. H and r block free online tax filing Reimbursements included in income. H and r block free online tax filing   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. H and r block free online tax filing See Nonaccountable Plans under Types of Reimbursement Plans, earlier. H and r block free online tax filing Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. H and r block free online tax filing This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. H and r block free online tax filing It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. H and r block free online tax filing Reimbursement for deductible and nondeductible expenses. H and r block free online tax filing    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. H and r block free online tax filing Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. H and r block free online tax filing Amount of income tax withheld. H and r block free online tax filing   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. H and r block free online tax filing 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. H and r block free online tax filing   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. H and r block free online tax filing The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. H and r block free online tax filing Estimated tax. H and r block free online tax filing    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. H and r block free online tax filing For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. H and r block free online tax filing 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. H and r block free online tax filing For a quick overview, see Table 2, later. H and r block free online tax filing Form 3903 Use Form 3903 to figure your moving expense deduction. H and r block free online tax filing Use a separate Form 3903 for each move for which you are deducting expenses. H and r block free online tax filing Do not file Form 3903 if all of the following apply. H and r block free online tax filing You moved to a location outside the United States in an earlier year. H and r block free online tax filing You are claiming only storage fees while you were away from the United States. H and r block free online tax filing Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. H and r block free online tax filing 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. H and r block free online tax filing 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. H and r block free online tax filing Completing Form 3903. H and r block free online tax filing   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. H and r block free online tax filing 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). H and r block free online tax filing Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. H and r block free online tax filing This excluded amount should be identified on Form W-2, box 12, with code P. H and r block free online tax filing Expenses greater than reimbursement. H and r block free online tax filing   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. H and r block free online tax filing This is your moving expense deduction. H and r block free online tax filing Expenses equal to or less than reimbursement. H and r block free online tax filing    If line 3 is equal to or less than line 4, you have no moving expense deduction. H and r block free online tax filing Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. H and r block free online tax filing Table 2. H and r block free online tax filing Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. H and r block free online tax filing . H and r block free online tax filing . H and r block free online tax filing AND you have. H and r block free online tax filing . H and r block free online tax filing . H and r block free online tax filing THEN. H and r block free online tax filing . H and r block free online tax filing . H and r block free online tax filing 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. H and r block free online tax filing your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. H and r block free online tax filing 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. H and r block free online tax filing your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. H and r block free online tax filing no reimbursement moving expenses file Form 3903 showing all allowable  expenses. H and r block free online tax filing * * See Deductible Moving Expenses, earlier, for allowable expenses. H and r block free online tax filing    Where to deduct. H and r block free online tax filing   Deduct your moving expenses on Form 1040, line 26. H and r block free online tax filing The amount of moving expenses you can deduct is shown on Form 3903, line 5. H and r block free online tax filing    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. H and r block free online tax filing   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. H and r block free online tax filing Expenses not reimbursed. H and r block free online tax filing   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. H and r block free online tax filing Example. H and r block free online tax filing In December 2012, your employer transferred you to another city in the United States, where you still work. H and r block free online tax filing You are single and were not reimbursed for your moving expenses. H and r block free online tax filing In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. H and r block free online tax filing In January 2013, you paid for travel to the new city. H and r block free online tax filing You can deduct these additional expenses on your 2013 tax return. H and r block free online tax filing Expenses reimbursed. H and r block free online tax filing   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. H and r block free online tax filing 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. H and r block free online tax filing See Choosing when to deduct, next. H and r block free online tax filing   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. H and r block free online tax filing Choosing when to deduct. H and r block free online tax filing   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. H and r block free online tax filing How to make the choice. H and r block free online tax filing   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. H and r block free online tax filing    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. H and r block free online tax filing Illustrated Example Tom and Peggy Smith are married and have two children. H and r block free online tax filing They owned a home in Detroit where Tom worked. H and r block free online tax filing On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. H and r block free online tax filing Peggy flew to San Diego on March 1 to look for a new home. H and r block free online tax filing She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. H and r block free online tax filing The Smiths sold their Detroit home for $1,500 less than they paid for it. H and r block free online tax filing They contracted to have their personal effects moved to San Diego on April 3. H and r block free online tax filing The family drove to San Diego where they found that their new home was not finished. H and r block free online tax filing They stayed in a nearby motel until the house was ready on May 1. H and r block free online tax filing On April 10, Tom went to work in the San Diego plant where he still works. H and r block free online tax filing 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. H and r block free online tax filing ) 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. H and r block free online tax filing His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. H and r block free online tax filing 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. H and r block free online tax filing 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. H and r block free online tax filing His employer identified this amount with code P. H and r block free online tax filing The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. H and r block free online tax filing Tom must include this amount on Form 1040, line 7. H and r block free online tax filing The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. H and r block free online tax filing Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. H and r block free online tax filing To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. H and r block free online tax filing 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. H and r block free online tax filing He also enters his deduction, $1,200, on Form 1040, line 26. H and r block free online tax filing Nondeductible expenses. H and r block free online tax filing   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. H and r block free online tax filing Item 1 — pre-move househunting expenses of $524. H and r block free online tax filing Item 2 — the $25,000 down payment on the San Diego home. H and r block free online tax filing 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. H and r block free online tax filing Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. H and r block free online tax filing The commission is used to figure the gain or loss on the sale. H and r block free online tax filing Item 4 — the $1,500 loss on the sale of the Detroit home. H and r block free online tax filing Item 6 — the $320 expense for meals while driving to San Diego. H and r block free online tax filing (However, the lodging and car expenses are deductible. H and r block free online tax filing ) Item 7 — temporary living expenses of $3,730. H and r block free online tax filing    This image is too large to be displayed in the current screen. H and r block free online tax filing Please click the link to view the image. H and r block free online tax filing 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. H and r block free online tax filing You can deduct your unreimbursed moving expenses. H and r block free online tax filing 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. H and r block free online tax filing The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. H and r block free online tax filing Spouse and dependents. H and r block free online tax filing   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. H and r block free online tax filing   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. H and r block free online tax filing Services or reimbursements provided by government. H and r block free online tax filing   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. H and r block free online tax filing 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. H and r block free online tax filing 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. H and r block free online tax filing   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. H and r block free online tax filing You can deduct the expenses that are more than your reimbursements. H and r block free online tax filing See Deductible Moving Expenses, earlier. H and r block free online tax filing How to complete Form 3903 for members of the Armed Forces. H and r block free online tax filing    Take the following steps. H and r block free online tax filing Complete lines 1 through 3 of the form, using your actual expenses. H and r block free online tax filing Do not include any expenses for moving services provided by the government. H and r block free online tax filing Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. H and r block free online tax filing Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. H and r block free online tax filing Do not include the value of moving or storage services provided by the government. H and r block free online tax filing Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. H and r block free online tax filing Complete line 5. H and r block free online tax filing 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. H and r block free online tax filing This is your moving expense deduction. H and r block free online tax filing If line 3 is equal to or less than line 4, you do not have a moving expense deduction. H and r block free online tax filing Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. H and r block free online tax filing If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. H and r block free online tax filing    Do not deduct any expenses for moving or storage services provided by the government. H and r block free online tax filing How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. H and r block free online tax filing 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. H and r block free online tax filing Free help with your tax return. H and r block free online tax filing   Free help in preparing your return is available nationwide from IRS-certified volunteers. H and r block free online tax filing The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. H and r block free online tax filing The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. H and r block free online tax filing 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. H and r block free online tax filing Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. H and r block free online tax filing To find the nearest VITA or TCE site, visit IRS. H and r block free online tax filing gov or call 1-800-906-9887. H and r block free online tax filing   As part of the TCE program, AARP offers the Tax-Aide counseling program. H and r block free online tax filing To find the nearest AARP Tax-Aide site, visit AARP's website at www. H and r block free online tax filing aarp. H and r block free online tax filing org/money/taxaide or call 1-888-227-7669. H and r block free online tax filing   For more information on these programs, go to IRS. H and r block free online tax filing gov and enter “VITA” in the search box. H and r block free online tax filing Internet. H and r block free online tax filing IRS. H and r block free online tax filing gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. H and r block free online tax filing Apply for an Employer Identification Number (EIN). H and r block free online tax filing Go to IRS. H and r block free online tax filing gov and enter Apply for an EIN in the search box. H and r block free online tax filing Request an Electronic Filing PIN by going to IRS. H and r block free online tax filing gov and entering Electronic Filing PIN in the search box. H and r block free online tax filing Check the status of your 2013 refund with Where's My Refund? Go to IRS. H and r block free online tax filing 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. H and r block free online tax filing 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. H and r block free online tax filing Check the status of your amended return. H and r block free online tax filing Go to IRS. H and r block free online tax filing gov and enter Where's My Amended Return in the search box. H and r block free online tax filing Download forms, instructions, and publications, including some accessible versions. H and r block free online tax filing Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. H and r block free online tax filing gov or IRS2Go. H and r block free online tax filing Tax return and tax account transcripts are generally available for the current year and past three years. H and r block free online tax filing Figure your income tax withholding with the IRS Withholding Calculator on IRS. H and r block free online tax filing gov. H and r block free online tax filing 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. H and r block free online tax filing Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. H and r block free online tax filing gov. H and r block free online tax filing Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. H and r block free online tax filing gov or IRS2Go. H and r block free online tax filing Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. H and r block free online tax filing An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. H and r block free online tax filing Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. H and r block free online tax filing If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. H and r block free online tax filing Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. H and r block free online tax filing Locate the nearest volunteer help site with the VITA Locator Tool on IRS. H and r block free online tax filing gov. H and r block free online tax filing 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. H and r block free online tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. H and r block free online tax filing Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. H and r block free online tax filing AARP offers the Tax-Aide counseling program as part of the TCE program. H and r block free online tax filing Visit AARP's website to find the nearest Tax-Aide location. H and r block free online tax filing Research your tax questions. H and r block free online tax filing Search publications and instructions by topic or keyword. H and r block free online tax filing Read the Internal Revenue Code, regulations, or other official guidance. H and r block free online tax filing Read Internal Revenue Bulletins. H and r block free online tax filing Sign up to receive local and national tax news by email. H and r block free online tax filing Phone. H and r block free online tax filing You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. H and r block free online tax filing Download the free IRS2Go mobile app from the iTunes app store or from Google Play. H and r block free online tax filing 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. H and r block free online tax filing Call to locate the nearest volunteer help site, 1-800-906-9887. H and r block free online tax filing 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. H and r block free online tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. H and r block free online tax filing Most VITA and TCE sites offer free electronic filing. H and r block free online tax filing Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. H and r block free online tax filing Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. H and r block free online tax filing Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. H and r block free online tax filing The automated Where's My Refund? information is available 24 hours a day, 7 days a week. H and r block free online tax filing 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. H and r block free online tax filing 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. H and r block free online tax filing Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. H and r block free online tax filing Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. H and r block free online tax filing Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. H and r block free online tax filing 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). H and r block free online tax filing You should receive your order within 10 business days. H and r block free online tax filing Call to order transcripts of your tax returns or tax account, 1-800-908-9946. H and r block free online tax filing Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. H and r block free online tax filing Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. H and r block free online tax filing Call to ask tax questions, 1-800-829-1040. H and r block free online tax filing Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. H and r block free online tax filing The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. H and r block free online tax filing These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. H and r block free online tax filing gsa. H and r block free online tax filing gov/fedrelay. H and r block free online tax filing Walk-in. H and r block free online tax filing You can find a selection of forms, publications and services — in-person, face-to-face. H and r block free online tax filing Products. H and r block free online tax filing You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H and r block free online tax filing Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. H and r block free online tax filing Services. H and r block free online tax filing You can walk in to your local TAC most business days for personal, face-to-face tax help. H and r block free online tax filing An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. H and r block free online tax filing 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. H and r block free online tax filing No appointment is necessary—just walk in. H and r block free online tax filing Before visiting, check www. H and r block free online tax filing irs. H and r block free online tax filing gov/localcontacts for hours of operation and services provided. H and r block free online tax filing Mail. H and r block free online tax filing You can send your order for forms, instructions, and publications to the address below. H and r block free online tax filing You should receive a response within 10 business days after your request is received. H and r block free online tax filing  Internal Revenue Service 1201 N. H and r block free online tax filing Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. H and r block free online tax filing   The Taxpayer Advocate Service (TAS) is your voice at the IRS. H and r block free online tax filing Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. H and r block free online tax filing What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. H and r block free online tax filing 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. H and r block free online tax filing You face (or your business is facing) an immediate threat of adverse action. H and r block free online tax filing You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. H and r block free online tax filing   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. H and r block free online tax filing Here's why we can help: TAS is an independent organization within the IRS. H and r block free online tax filing Our advocates know how to work with the IRS. H and r block free online tax filing Our services are free and tailored to meet your needs. H and r block free online tax filing We have offices in every state, the District of Columbia, and Puerto Rico. H and r block free online tax filing 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. H and r block free online tax filing irs. H and r block free online tax filing gov/advocate, or call us toll-free at 1-877-777-4778. H and r block free online tax filing How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. H and r block free online tax filing If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. H and r block free online tax filing irs. H and r block free online tax filing gov/sams. H and r block free online tax filing Low Income Taxpayer Clinics. H and r block free online tax filing   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. H and r block free online tax filing Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. H and r block free online tax filing Visit www. H and r block free online tax filing TaxpayerAdvocate. H and r block free online tax filing irs. H and r block free online tax filing gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. H and r block free online tax filing Prev  Up  Next   Home   More Online Publications
 
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The H And R Block Free Online Tax Filing

H and r block free online tax filing Publication 550 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. H and r block free online tax filing Tax questions. H and r block free online tax filing Future Developments For the latest information about developments related to Publication 550, such as legislation enacted after it was published, go to www. H and r block free online tax filing irs. H and r block free online tax filing gov/pub550. H and r block free online tax filing What's New Net investment income tax (NIIT). H and r block free online tax filing  Beginning in 2013, you may be subject to the NIIT. H and r block free online tax filing The NIIT applies at a rate of 3. H and r block free online tax filing 8% to certain net investment income of individuals, estates, and trusts that have income above statutory threshold amounts. H and r block free online tax filing See Net investment income tax (NIIT) , later. H and r block free online tax filing Maximum capital gain rates. H and r block free online tax filing  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. H and r block free online tax filing See Capital Gain Tax Rates , later, for more information. H and r block free online tax filing Gift tax exclusion amount increased. H and r block free online tax filing  For calendar year 2013, the first $14,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts. H and r block free online tax filing See Property Received as a Gift , later. H and r block free online tax filing Reminders Mutual fund distributions. H and r block free online tax filing  Publication 564, Mutual Fund Distributions, has been incorporated into this publication. H and r block free online tax filing Foreign source income. H and r block free online tax filing  If you are a U. H and r block free online tax filing S. H and r block free online tax filing citizen with investment income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt by U. H and r block free online tax filing S. H and r block free online tax filing law. H and r block free online tax filing This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. H and r block free online tax filing Employee stock options. H and r block free online tax filing  If you received an option to buy or sell stock or other property as payment for your services, see Publication 525, Taxable and Nontaxable Income, for the special tax rules that apply. H and r block free online tax filing Photographs of missing children. H and r block free online tax filing  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H and r block free online tax filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H and r block free online tax filing You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H and r block free online tax filing Introduction This publication provides information on the tax treatment of investment income and expenses. H and r block free online tax filing It includes information on the tax treatment of investment income and expenses for individual shareholders of mutual funds or other regulated investment companies, such as money market funds. H and r block free online tax filing It explains what investment income is taxable and what investment expenses are deductible. H and r block free online tax filing It explains when and how to show these items on your tax return. H and r block free online tax filing It also explains how to determine and report gains and losses on the disposition of investment property and provides information on property trades and tax shelters. H and r block free online tax filing The glossary at the end of this publication defines many of the terms used. H and r block free online tax filing Investment income. H and r block free online tax filing   This generally includes interest, dividends, capital gains, and other types of distributions including mutual fund distributions. H and r block free online tax filing Investment expenses. H and r block free online tax filing   These include interest paid or incurred to acquire investment property and expenses to manage or collect income from investment property. H and r block free online tax filing Qualified retirement plans and IRAs. H and r block free online tax filing   The rules in this publication do not apply to mutual fund shares held in individual retirement arrangements (IRAs), section 401(k) plans, and other qualified retirement plans. H and r block free online tax filing The value of the mutual fund shares and earnings allocated to you are included in your retirement plan assets and stay tax free generally until the plan distributes them to you. H and r block free online tax filing The tax rules that apply to retirement plan distributions are explained in the following publications. H and r block free online tax filing Publication 560, Retirement Plans for Small Business. H and r block free online tax filing Publication 571, Tax-Sheltered Annuity Plans. H and r block free online tax filing Publication 575, Pension and Annuity Income. H and r block free online tax filing Publication 590, Individual Retirement Arrangements (IRAs). H and r block free online tax filing Publication 721, Tax Guide to U. H and r block free online tax filing S. H and r block free online tax filing Civil Service Retirement Benefits. H and r block free online tax filing    Comments and suggestions. H and r block free online tax filing   We welcome your comments about this publication and your suggestions for future editions. H and r block free online tax filing   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H and r block free online tax filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H and r block free online tax filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H and r block free online tax filing   You can send your comments from www. H and r block free online tax filing irs. H and r block free online tax filing gov/formspubs/. H and r block free online tax filing Click on “More Information” and then on “Comment on Tax Forms and Publications. H and r block free online tax filing ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H and r block free online tax filing Ordering forms and publications. H and r block free online tax filing   Visit www. H and r block free online tax filing irs. H and r block free online tax filing gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. H and r block free online tax filing Internal Revenue Service 1201 N. H and r block free online tax filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H and r block free online tax filing   If you have a tax question, check the information available on IRS. H and r block free online tax filing gov or call 1-800-829-1040. H and r block free online tax filing We cannot answer tax questions sent to either of the above addresses. H and r block free online tax filing Prev  Up  Next   Home   More Online Publications