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H&r Block Free Taxes

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H&r block free taxes 36. H&r block free taxes   Earned Income Credit (EIC) Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. H&r block free taxes Rules for EveryoneRule 1. H&r block free taxes Your AGI Must Be Less Than: Rule 2. H&r block free taxes You Must Have a Valid Social Security Number (SSN) Rule 3. H&r block free taxes Your Filing Status Cannot Be Married Filing Separately Rule 4. H&r block free taxes You Must Be a U. H&r block free taxes S. H&r block free taxes Citizen or Resident Alien All Year Rule 5. H&r block free taxes You Cannot File Form 2555 or Form 2555-EZ Rule 6. H&r block free taxes Your Investment Income Must Be $3,300 or Less Rule 7. H&r block free taxes You Must Have Earned Income Part B. H&r block free taxes Rules If You Have a Qualifying ChildRule 8. H&r block free taxes Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. H&r block free taxes Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. H&r block free taxes You Cannot Be a Qualifying Child of Another Taxpayer Part C. H&r block free taxes Rules If You Do Not Have a Qualifying ChildRule 11. H&r block free taxes You Must Be at Least Age 25 but Under Age 65 Rule 12. H&r block free taxes You Cannot Be the Dependent of Another Person Rule 13. H&r block free taxes You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. H&r block free taxes You Must Have Lived in the United States More Than Half of the Year Part D. H&r block free taxes Figuring and Claiming the EICRule 15. H&r block free taxes Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. H&r block free taxes John and Janet Smith (Form 1040A) Example 2. H&r block free taxes Kelly Green (Form 1040EZ) What's New Earned income amount is more. H&r block free taxes  The maximum amount of income you can earn and still get the credit has increased. H&r block free taxes You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). H&r block free taxes Your adjusted gross income also must be less than the amount in the above list that applies to you. H&r block free taxes For details, see Rules 1 and 15. H&r block free taxes Investment income amount is more. H&r block free taxes  The maximum amount of investment income you can have and still get the credit has increased to $3,300. H&r block free taxes See Rule 6. H&r block free taxes Reminders Increased EIC on certain joint returns. H&r block free taxes  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. H&r block free taxes As a result, the EIC table has different columns for married persons filing jointly than for everyone else. H&r block free taxes When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. H&r block free taxes Online help. H&r block free taxes  You can use the EITC Assistant at www. H&r block free taxes irs. H&r block free taxes gov/eitc to find out if you are eligible for the credit. H&r block free taxes The EITC Assistant is available in English and Spanish. H&r block free taxes EIC questioned by IRS. H&r block free taxes  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. H&r block free taxes We will tell you what documents to send us. H&r block free taxes These may include: birth certificates, school records, medical records, etc. H&r block free taxes The process of establishing your eligibility will delay your refund. H&r block free taxes Introduction The earned income credit (EIC) is a tax credit for certain people who work and have less than $51,567 of earned income. H&r block free taxes A tax credit usually means more money in your pocket. H&r block free taxes It reduces the amount of tax you owe. H&r block free taxes The EIC may also give you a refund. H&r block free taxes How do you get the earned income credit?   To claim the EIC, you must: Qualify by meeting certain rules, and File a tax return, even if you: Do not owe any tax, Did not earn enough money to file a return, or Did not have income taxes withheld from your pay. H&r block free taxes When you complete your return, you can figure your EIC by using a worksheet in the instructions for Form 1040, Form 1040A, or Form 1040EZ. H&r block free taxes Or, if you prefer, you can let the IRS figure the credit for you. H&r block free taxes How will this chapter help you?   This chapter will explain the following. H&r block free taxes The rules you must meet to qualify for the EIC. H&r block free taxes How to figure the EIC. H&r block free taxes Useful Items - You may want to see: Publication 596 Earned Income Credit (EIC) Form (and Instructions) Schedule EIC Earned Income Credit (Qualifying Child Information) 8862 Information To Claim Earned Income Credit After Disallowance Do You Qualify for the Credit? To qualify to claim the EIC, you must first meet all of the rules explained in Part A, Rules for Everyone . H&r block free taxes Then you must meet the rules in Part B, Rules If You Have a Qualifying Child , or Part C, Rules If You Do Not Have a Qualifying Child . H&r block free taxes There is one final rule you must meet in Part D, Figuring and Claiming the EIC . H&r block free taxes You qualify for the credit if you meet all the rules in each part that applies to you. H&r block free taxes If you have a qualifying child, the rules in Parts A, B, and D apply to you. H&r block free taxes If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. H&r block free taxes Table 36-1, Earned Income Credit in a Nutshell. H&r block free taxes   Use Table 36–1 as a guide to Parts A, B, C, and D. H&r block free taxes The table is a summary of all the rules in each part. H&r block free taxes Do you have a qualifying child?   You have a qualifying child only if you have a child who meets the four tests described in Rule 8 and illustrated in Figure 36–1. H&r block free taxes If Improper Claim Made in Prior Year If your EIC for any year after 1996 was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax return to claim the EIC. H&r block free taxes You must also qualify to claim the EIC by meeting all the rules described in this chapter. H&r block free taxes However, if your EIC was denied or reduced as a result of a math or clerical error, do not attach Form 8862 to your next tax return. H&r block free taxes For example, if your arithmetic is incorrect, the IRS can correct it. H&r block free taxes If you do not provide a correct social security number, the IRS can deny the EIC. H&r block free taxes These kinds of errors are called math or clerical errors. H&r block free taxes If your EIC for any year after 1996 was denied and it was determined that your error was due to reckless or intentional disregard of the EIC rules, then you cannot claim the EIC for the next 2 years. H&r block free taxes If your error was due to fraud, then you cannot claim the EIC for the next 10 years. H&r block free taxes More information. H&r block free taxes   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. H&r block free taxes Part A. H&r block free taxes Rules for Everyone This part of the chapter discusses Rules 1 through 7. H&r block free taxes You must meet all seven rules to qualify for the earned income credit. H&r block free taxes If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the chapter. H&r block free taxes If you meet all seven rules in this part, then read either Part B or Part C (whichever applies) for more rules you must meet. H&r block free taxes Rule 1. H&r block free taxes Your AGI Must Be Less Than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. H&r block free taxes Adjusted gross income (AGI). H&r block free taxes   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). H&r block free taxes If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. H&r block free taxes Example. H&r block free taxes Your AGI is $38,550, you are single, and you have one qualifying child. H&r block free taxes You cannot claim the EIC because your AGI is not less than $37,870. H&r block free taxes However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $43,210. H&r block free taxes Community property. H&r block free taxes   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3 ), and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. H&r block free taxes This is different from the community property rules that apply under Rule 7 . H&r block free taxes Rule 2. H&r block free taxes You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). H&r block free taxes Any qualifying child listed on Schedule EIC also must have a valid SSN. H&r block free taxes (See Rule 8 if you have a qualifying child. H&r block free taxes ) If your social security card (or your spouse's, if filing a joint return) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. H&r block free taxes An example of a federally funded benefit is Medicaid. H&r block free taxes If you have a card with the legend “Not valid for employment” and your immigration status has changed so that you are now a U. H&r block free taxes S. H&r block free taxes citizen or permanent resident, ask the SSA for a new social security card without the legend. H&r block free taxes U. H&r block free taxes S. H&r block free taxes citizen. H&r block free taxes   If you were a U. H&r block free taxes S. H&r block free taxes citizen when you received your SSN, you have a valid SSN. H&r block free taxes Valid for work only with INS or DHS authorization. H&r block free taxes   If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid. H&r block free taxes SSN missing or incorrect. H&r block free taxes   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. H&r block free taxes Other taxpayer identification number. H&r block free taxes   You cannot get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). H&r block free taxes ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. H&r block free taxes No SSN. H&r block free taxes   If you do not have a valid SSN, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). H&r block free taxes You cannot claim the EIC. H&r block free taxes Getting an SSN. H&r block free taxes   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5, Application for a Social Security Card, with the SSA. H&r block free taxes You can get Form SS-5 online at www. H&r block free taxes socialsecurity. H&r block free taxes gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. H&r block free taxes Filing deadline approaching and still no SSN. H&r block free taxes   If the filing deadline is approaching and you still do not have an SSN, you have two choices. H&r block free taxes Request an automatic 6-month extension of time to file your return. H&r block free taxes You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. H&r block free taxes S. H&r block free taxes Individual Income Tax Return. H&r block free taxes For more information, see chapter 1 . H&r block free taxes File the return on time without claiming the EIC. H&r block free taxes After receiving the SSN, file an amended return (Form 1040X, Amended U. H&r block free taxes S. H&r block free taxes Individual Income Tax Return) claiming the EIC. H&r block free taxes Attach a filled-in Schedule EIC if you have a qualifying child. H&r block free taxes Table 36-1. H&r block free taxes Earned Income Credit in a Nutshell First, you must meet all the rules in this column. H&r block free taxes Second, you must meet all the rules in one of these columns, whichever applies. H&r block free taxes Third, you must meet the rule in this column. H&r block free taxes Part A. H&r block free taxes  Rules for Everyone Part B. H&r block free taxes  Rules If You Have a Qualifying Child Part C. H&r block free taxes  Rules If You Do Not Have a Qualifying Child Part D. H&r block free taxes  Figuring and Claiming the EIC 1. H&r block free taxes Your adjusted gross income (AGI) must be less than: • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or   • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. H&r block free taxes 2. H&r block free taxes You must have a valid social security number. H&r block free taxes  3. H&r block free taxes Your filing status cannot be “Married filing separately. H&r block free taxes ” 4. H&r block free taxes You must be a U. H&r block free taxes S. H&r block free taxes citizen or resident alien all year. H&r block free taxes  5. H&r block free taxes You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). H&r block free taxes  6. H&r block free taxes Your investment income must be $3,300 or less. H&r block free taxes  7. H&r block free taxes You must have earned income. H&r block free taxes 8. H&r block free taxes Your child must meet the relationship, age, residency, and joint return tests. H&r block free taxes  9. H&r block free taxes Your qualifying child cannot be used by more than one person to claim the EIC. H&r block free taxes  10. H&r block free taxes You cannot be a qualifying child of another person. H&r block free taxes 11. H&r block free taxes You must be at least age 25 but under age 65. H&r block free taxes  12. H&r block free taxes You cannot be the dependent of another person. H&r block free taxes  13. H&r block free taxes You cannot be a qualifying child of another person. H&r block free taxes  14. H&r block free taxes You must have lived in the United States more than half of the year. H&r block free taxes 15. H&r block free taxes Your earned income must be less than: • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or   • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. H&r block free taxes Rule 3. H&r block free taxes Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. H&r block free taxes Your filing status cannot be “Married filing separately. H&r block free taxes ” Spouse did not live with you. H&r block free taxes   If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household, instead of married filing separately. H&r block free taxes In that case, you may be able to claim the EIC. H&r block free taxes For detailed information about filing as head of household, see chapter 2 . H&r block free taxes Rule 4. H&r block free taxes You Must Be a U. H&r block free taxes S. H&r block free taxes Citizen or Resident Alien All Year If you (or your spouse, if married) were a nonresident alien for any part of the year, you cannot claim the earned income credit unless your filing status is married filing jointly. H&r block free taxes You can use that filing status only if one spouse is a U. H&r block free taxes S. H&r block free taxes citizen or resident alien and you choose to treat the nonresident spouse as a U. H&r block free taxes S. H&r block free taxes resident. H&r block free taxes If you make this choice, you and your spouse are taxed on your worldwide income. H&r block free taxes If you (or your spouse, if married) were a nonresident alien for any part of the year and your filing status is not married filing jointly, enter “No” on the dotted line next to line 64a (Form 1040) or in the space to the left of line 38a (Form 1040A). H&r block free taxes If you need more information on making this choice, get Publication 519, U. H&r block free taxes S. H&r block free taxes Tax Guide for Aliens. H&r block free taxes Rule 5. H&r block free taxes You Cannot File Form 2555 or Form 2555-EZ You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. H&r block free taxes You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. H&r block free taxes U. H&r block free taxes S. H&r block free taxes possessions are not foreign countries. H&r block free taxes See Publication 54, Tax Guide for U. H&r block free taxes S. H&r block free taxes Citizens and Resident Aliens Abroad, for more detailed information. H&r block free taxes Rule 6. H&r block free taxes Your Investment Income Must Be $3,300 or Less You cannot claim the earned income credit unless your investment income is $3,300 or less. H&r block free taxes If your investment income is more than $3,300, you cannot claim the credit. H&r block free taxes For most people, investment income is the total of the following amounts. H&r block free taxes Taxable interest (line 8a of Form 1040 or 1040A). H&r block free taxes Tax-exempt interest (line 8b of Form 1040 or 1040A). H&r block free taxes Dividend income (line 9a of Form 1040 or 1040A). H&r block free taxes Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). H&r block free taxes If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. H&r block free taxes However, see Rule 6 in chapter 1 of Publication 596 if: You are filing Schedule E (Form 1040), Form 4797, or Form 8814, or You are reporting income from the rental of personal property on Form 1040, line 21. H&r block free taxes Rule 7. H&r block free taxes You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. H&r block free taxes If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. H&r block free taxes If you are an employee, earned income includes all the taxable income you get from your employer. H&r block free taxes If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the instructions for Form 1040. H&r block free taxes Earned Income Earned income includes all of the following types of income. H&r block free taxes Wages, salaries, tips, and other taxable employee pay. H&r block free taxes Employee pay is earned income only if it is taxable. H&r block free taxes Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. H&r block free taxes But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. H&r block free taxes Net earnings from self-employment. H&r block free taxes Gross income received as a statutory employee. H&r block free taxes Wages, salaries, and tips. H&r block free taxes   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. H&r block free taxes You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). H&r block free taxes Nontaxable combat pay election. H&r block free taxes   You can elect to include your nontaxable combat pay in earned income for the earned income credit. H&r block free taxes Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. H&r block free taxes Figure the credit with and without your nontaxable combat pay before making the election. H&r block free taxes   If you make the election, you must include in earned income all nontaxable combat pay you received. H&r block free taxes If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. H&r block free taxes In other words, if one of you makes the election, the other one can also make it but does not have to. H&r block free taxes   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. H&r block free taxes ” Self-employed persons and statutory employees. H&r block free taxes   If you are self-employed or received income as a statutory employee, you must use the Form 1040 instructions to see if you qualify to get the EIC. H&r block free taxes Approved Form 4361 or Form 4029 This section is for persons who have an approved: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, or Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. H&r block free taxes Each approved form exempts certain income from social security taxes. H&r block free taxes Each form is discussed here in terms of what is or is not earned income for the EIC. H&r block free taxes Form 4361. H&r block free taxes   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. H&r block free taxes This includes wages, salaries, tips, and other taxable employee compensation. H&r block free taxes A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. H&r block free taxes Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. H&r block free taxes Examples include fees for performing marriages and honoraria for delivering speeches. H&r block free taxes Form 4029. H&r block free taxes   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. H&r block free taxes However, amounts you received as a self-employed individual do not count as earned income. H&r block free taxes Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. H&r block free taxes Disability Benefits If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. H&r block free taxes Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. H&r block free taxes You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. H&r block free taxes Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. H&r block free taxes Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). H&r block free taxes Disability insurance payments. H&r block free taxes   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. H&r block free taxes It does not matter whether you have reached minimum retirement age. H&r block free taxes If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. H&r block free taxes ” Income That Is Not Earned Income Examples of items that are not earned income include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. H&r block free taxes Do not include any of these items in your earned income. H&r block free taxes Earnings while an inmate. H&r block free taxes   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. H&r block free taxes This includes amounts for work performed while in a work release program or while in a halfway house. H&r block free taxes Workfare payments. H&r block free taxes   Nontaxable workfare payments are not earned income for the EIC. H&r block free taxes These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if private sector employment is not available, or (2) community service program activities. H&r block free taxes Community property. H&r block free taxes   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3 ), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under those laws. H&r block free taxes That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. H&r block free taxes Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. H&r block free taxes Nevada, Washington, and California domestic partners. H&r block free taxes   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. H&r block free taxes Your earned income for the EIC does not include any amount earned by your partner. H&r block free taxes Your earned income includes the entire amount you earned. H&r block free taxes For details, see Publication 555. H&r block free taxes Conservation Reserve Program (CRP) payments. H&r block free taxes   If you were receiving social security retirement benefits or social security disability benefits at the time you received any CRP payments, your CRP payments are not earned income for the EIC. H&r block free taxes Nontaxable military pay. H&r block free taxes   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. H&r block free taxes Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). H&r block free taxes See Publication 3, Armed Forces' Tax Guide, for more information. H&r block free taxes    Combat pay. H&r block free taxes You can elect to include your nontaxable combat pay in earned income for the EIC. H&r block free taxes See Nontaxable combat pay election, earlier. H&r block free taxes Part B. H&r block free taxes Rules If You Have a Qualifying Child If you have met all of the rules in Part A , read Part B to see if you have a qualifying child. H&r block free taxes Part B discusses Rules 8 through 10. H&r block free taxes You must meet all three of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit with a qualifying child. H&r block free taxes You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. H&r block free taxes (You cannot file Form 1040EZ. H&r block free taxes ) You also must complete Schedule EIC and attach it to your return. H&r block free taxes If you meet all the rules in Part A and this part, read Part D to find out what to do next. H&r block free taxes If you do not meet Rule 8, you do not have a qualifying child. H&r block free taxes Read Part C to find out if you can get the earned income credit without a qualifying child. H&r block free taxes Rule 8. H&r block free taxes Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. H&r block free taxes The four tests are: Relationship, Age, Residency, and Joint return. H&r block free taxes The four tests are illustrated in Figure 36–1. H&r block free taxes The paragraphs that follow contain more information about each test. H&r block free taxes Relationship Test To be your qualifying child, a child must be your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), or Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew). H&r block free taxes The following definitions clarify the relationship test. H&r block free taxes Adopted child. H&r block free taxes   An adopted child is always treated as your own child. H&r block free taxes The term “adopted child” includes a child who was lawfully placed with you for legal adoption. H&r block free taxes Foster child. H&r block free taxes   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgement, decree, or other order of any court of competent jurisdiction. H&r block free taxes An authorized placement agency includes a state or local government agency. H&r block free taxes It also includes a tax-exempt organization licensed by a state. H&r block free taxes In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. H&r block free taxes Example. H&r block free taxes Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. H&r block free taxes Debbie is your foster child. H&r block free taxes Age Test Your child must be: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a student, and younger than you (or your spouse, if filing jointly), or Permanently and totally disabled at any time during 2013, regardless of age. H&r block free taxes    The following examples and definitions clarify the age test. H&r block free taxes Example 1—child not under age 19. H&r block free taxes Your son turned 19 on December 10. H&r block free taxes Unless he was permanently and totally disabled or a student, he is not a qualifying child because, at the end of the year, he was not under age 19. H&r block free taxes Example 2—child not younger than you or your spouse. H&r block free taxes Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. H&r block free taxes He is not disabled. H&r block free taxes Both you and your spouse are 21 years old and you file a joint return. H&r block free taxes Your brother is not your qualifying child because he is not younger than you or your spouse. H&r block free taxes Example 3—child younger than your spouse but not younger than you. H&r block free taxes The facts are the same as in Example 2 except that your spouse is 25 years old. H&r block free taxes Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. H&r block free taxes Student defined. H&r block free taxes   To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government. H&r block free taxes The 5 calendar months need not be consecutive. H&r block free taxes   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. H&r block free taxes School defined. H&r block free taxes   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. H&r block free taxes However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. H&r block free taxes Vocational high school students. H&r block free taxes   Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. H&r block free taxes Permanently and totally disabled. H&r block free taxes   Your child is permanently and totally disabled if both of the following apply. H&r block free taxes He or she cannot engage in any substantial gainful activity because of a physical or mental condition. H&r block free taxes A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. H&r block free taxes Residency Test Your child must have lived with you in the United States for more than half of 2013. H&r block free taxes The following definitions clarify the residency test. H&r block free taxes United States. H&r block free taxes   This means the 50 states and the District of Columbia. H&r block free taxes It does not include Puerto Rico or U. H&r block free taxes S. H&r block free taxes possessions such as Guam. H&r block free taxes Homeless shelter. H&r block free taxes   Your home can be any location where you regularly live. H&r block free taxes You do not need a traditional home. H&r block free taxes For example, if your child lived with you for more than half the year in one or more homeless shelters, your child meets the residency test. H&r block free taxes Military personnel stationed outside the United States. H&r block free taxes    U. H&r block free taxes S. H&r block free taxes military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. H&r block free taxes Figure 36-1. H&r block free taxes Tests for Qualifying Child Please click here for the text description of the image. H&r block free taxes Qualifying child Extended active duty. H&r block free taxes   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. H&r block free taxes Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. H&r block free taxes Birth or death of a child. H&r block free taxes   A child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child's home for more than half the time he or she was alive in 2013. H&r block free taxes Temporary absences. H&r block free taxes   Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. H&r block free taxes Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. H&r block free taxes Kidnapped child. H&r block free taxes    A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping. H&r block free taxes The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or your child's family. H&r block free taxes This treatment applies for all years until the child is returned. H&r block free taxes However, the last year this treatment can apply is the earlier of: The year there is a determination that the child is dead, or The year the child would have reached age 18. H&r block free taxes   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. H&r block free taxes Joint Return Test To meet this test, the child cannot file a joint return for the year. H&r block free taxes Exception. H&r block free taxes   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. H&r block free taxes Example 1—child files joint return. H&r block free taxes You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. H&r block free taxes He earned $25,000 for the year. H&r block free taxes The couple files a joint return. H&r block free taxes Because your daughter and her husband filed a joint return, she is not your qualifying child. H&r block free taxes Example 2—child files joint return only to claim a refund of withheld tax. H&r block free taxes Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. H&r block free taxes They do not have a child. H&r block free taxes Neither is required to file a tax return. H&r block free taxes Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. H&r block free taxes The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. H&r block free taxes Example 3—child files joint return to claim American opportunity credit. H&r block free taxes The facts are the same as in Example 2 except no taxes were taken out of your son's pay. H&r block free taxes He and his wife are not required to file a tax return, but they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. H&r block free taxes Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. H&r block free taxes The exception to the joint return test does not apply, so your son is not your qualifying child. H&r block free taxes Married child. H&r block free taxes   Even if your child does not file a joint return, if your child was married at the end of the year, he or she cannot be your qualifying child unless: You can claim an exemption for the child, or The reason you cannot claim an exemption for the child is that you let the child's other parent claim the exemption under the Special rule for divorced or separated parents (or parents who live apart) , described later. H&r block free taxes Social security number. H&r block free taxes   The qualifying child must have a valid social security number (SSN) unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. H&r block free taxes You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), which is issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. H&r block free taxes   If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim the EIC. H&r block free taxes For more information about SSNs, see Rule 2 . H&r block free taxes Rule 9. H&r block free taxes Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. H&r block free taxes However, only one of these persons can actually treat the child as a qualifying child. H&r block free taxes Only that person can use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). H&r block free taxes The exemption for the child. H&r block free taxes The child tax credit. H&r block free taxes Head of household filing status. H&r block free taxes The credit for child and dependent care expenses. H&r block free taxes The exclusion for dependent care benefits. H&r block free taxes The EIC. H&r block free taxes The other person cannot take any of these benefits based on this qualifying child. H&r block free taxes In other words, you and the other person cannot agree to divide these tax benefits between you. H&r block free taxes The other person cannot take any of these tax benefits unless he or she has a different qualifying child. H&r block free taxes The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. H&r block free taxes However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. H&r block free taxes Tiebreaker rules. H&r block free taxes   To determine which person can treat the child as a qualifying child to claim the six tax benefits just listed, the following tiebreaker rules apply. H&r block free taxes If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. H&r block free taxes If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. H&r block free taxes If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. H&r block free taxes If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. H&r block free taxes If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. H&r block free taxes If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. H&r block free taxes If the child's parents file a joint return with each other, this rule can be applied by treating the parents' total AGI as divided evenly between them. H&r block free taxes See Example 8 . H&r block free taxes   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. H&r block free taxes See Examples 1 through 13 . H&r block free taxes   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in Part C for people who do not have a qualifying child. H&r block free taxes If the other person cannot claim the EIC. H&r block free taxes   If you and someone else have the same qualifying child but the other person cannot claim the EIC because he or she is not eligible or his or her earned income or AGI is too high, you may be able to treat the child as a qualifying child. H&r block free taxes See Examples 6 and 7 . H&r block free taxes But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier. H&r block free taxes Examples. H&r block free taxes The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. H&r block free taxes Example 1. H&r block free taxes You and your 2-year-old son Jimmy lived with your mother all year. H&r block free taxes You are 25 years old, unmarried, and your AGI is $9,000. H&r block free taxes Your only income was $9,000 from a part-time job. H&r block free taxes Your mother's only income was $20,000 from her job, and her AGI is $20,000. H&r block free taxes Jimmy's father did not live with you or Jimmy. H&r block free taxes The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. H&r block free taxes Jimmy is a qualifying child of both you and your mother because he meets the relationship, age, residency, and joint return tests for both you and your mother. H&r block free taxes However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier for which that person qualifies). H&r block free taxes He is not a qualifying child of anyone else, including his father. H&r block free taxes If you do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can treat him as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which she qualifies). H&r block free taxes Example 2. H&r block free taxes The facts are the same as in Example 1 except your AGI is $25,000. H&r block free taxes Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. H&r block free taxes Only you can claim him. H&r block free taxes Example 3. H&r block free taxes The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. H&r block free taxes In this case, you as the child's parent will be the only one allowed to claim Jimmy as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. H&r block free taxes The IRS will disallow your mother's claim to the EIC and any of the other tax benefits listed earlier unless she has another qualifying child. H&r block free taxes Example 4. H&r block free taxes The facts are the same as in Example 1 except that you also have two other young children who are qualifying children of both you and your mother. H&r block free taxes Only one of you can claim each child. H&r block free taxes However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. H&r block free taxes For example, if you claim one child, your mother can claim the other two. H&r block free taxes Example 5. H&r block free taxes The facts are the same as in Example 1 except that you are only 18 years old. H&r block free taxes This means you are a qualifying child of your mother. H&r block free taxes Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. H&r block free taxes Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. H&r block free taxes If your mother meets all the other requirements for claiming the EIC and you do not claim Jimmy as a qualifying child for any of the other tax benefits listed earlier, your mother can claim both you and Jimmy as qualifying children for the EIC. H&r block free taxes Example 6. H&r block free taxes The facts are the same as in Example 1 except that your mother earned $50,000 from her job. H&r block free taxes Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. H&r block free taxes Example 7. H&r block free taxes The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. H&r block free taxes Your earned income is too high for you to claim the EIC. H&r block free taxes But your mother cannot claim the EIC either, because her AGI is not higher than yours. H&r block free taxes Example 8. H&r block free taxes The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have an AGI of $30,000 on a joint return. H&r block free taxes If you and your husband do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can claim him instead. H&r block free taxes Even though the AGI on your joint return, $30,000, is more than your mother's AGI of $20,000, for this purpose half of the joint AGI can be treated as yours and half as your husband's. H&r block free taxes In other words, each parent's AGI can be treated as $15,000. H&r block free taxes Example 9. H&r block free taxes You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. H&r block free taxes In August and September, Joey lived with you. H&r block free taxes For the rest of the year, Joey lived with your husband, who is Joey's father. H&r block free taxes Joey is a qualifying child of both you and your husband because he lived with each of you for more than half the year and because he met the relationship, age, and joint return tests for both of you. H&r block free taxes At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. H&r block free taxes You and your husband will file separate returns. H&r block free taxes Your husband agrees to let you treat Joey as a qualifying child. H&r block free taxes This means, if your husband does not claim Joey as a qualifying child for any of the tax benefits listed earlier, you can claim him as a qualifying child for any tax benefit listed earlier for which you qualify. H&r block free taxes However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. H&r block free taxes See Rule 3 . H&r block free taxes Example 10. H&r block free taxes The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. H&r block free taxes In this case, only your husband will be allowed to treat Joey as a qualifying child. H&r block free taxes This is because, during 2013, the boy lived with him longer than with you. H&r block free taxes You cannot claim the EIC (either with or without a qualifying child). H&r block free taxes However, your husband's filing status is married filing separately, so he cannot claim the EIC or the credit for child and dependent care expenses. H&r block free taxes See Rule 3 . H&r block free taxes Example 11. H&r block free taxes You, your 5-year-old son and your son's father lived together all year. H&r block free taxes You and your son's father are not married. H&r block free taxes Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, and joint return tests for both you and his father. H&r block free taxes Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. H&r block free taxes Neither of you had any other income. H&r block free taxes Your son's father agrees to let you treat the child as a qualifying child. H&r block free taxes This means, if your son's father does not claim your son as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim him as a qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify. H&r block free taxes Example 12. H&r block free taxes The facts are the same as in Example 11 except that you and your son's father both claim your son as a qualifying child. H&r block free taxes In this case, only your son's father will be allowed to treat your son as a qualifying child. H&r block free taxes This is because his AGI, $14,000, is more than your AGI, $12,000. H&r block free taxes You cannot claim the EIC (either with or without a qualifying child). H&r block free taxes Example 13. H&r block free taxes You and your 7-year-old niece, your sister's child, lived with your mother all year. H&r block free taxes You are 25 years old, and your AGI is $9,300. H&r block free taxes Your only income was from a part-time job. H&r block free taxes Your mother's AGI is $15,000. H&r block free taxes Her only income was from her job. H&r block free taxes Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. H&r block free taxes Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, and joint return tests for both you and your mother. H&r block free taxes However, only your mother can treat her as a qualifying child. H&r block free taxes This is because your mother's AGI, $15,000, is more than your AGI, $9,300. H&r block free taxes Special rule for divorced or separated parents (or parents who live apart). H&r block free taxes   A child will be treated as the qualifying child of his or her noncustodial parent (for purposes of claiming an exemption and the child tax credit, but not for the EIC) if all of the following statements are true. H&r block free taxes The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of 2013, whether or not they are or were married. H&r block free taxes The child received over half of his or her support for the year from the parents. H&r block free taxes The child is in the custody of one or both parents for more than half of 2013. H&r block free taxes Either of the following statements is true. H&r block free taxes The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to his or her return. H&r block free taxes If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. H&r block free taxes A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2013. H&r block free taxes  For details, see chapter 3. H&r block free taxes Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. H&r block free taxes Applying Rule 9 to divorced or separated parents (or parents who live apart). H&r block free taxes   If a child is treated as the qualifying child of the noncustodial parent under the special rule just described for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. H&r block free taxes However, the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for the EIC and other tax benefits listed earlier in this chapter. H&r block free taxes If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules determine which person can treat the child as a qualifying child. H&r block free taxes Example 1. H&r block free taxes You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. H&r block free taxes Your AGI is $10,000. H&r block free taxes Your mother’s AGI is $25,000. H&r block free taxes Your son's father did not live with you or your son. H&r block free taxes Under the special rule for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. H&r block free taxes However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the EIC. H&r block free taxes You and your mother did not have any child care expenses or dependent care benefits. H&r block free taxes If you do not claim your son as a qualifying child, your mother can claim him as a qualifying child for the EIC and head of household filing status, if she qualifies for these tax benefits. H&r block free taxes Example 2. H&r block free taxes The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. H&r block free taxes Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. H&r block free taxes Example 3. H&r block free taxes The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the EIC. H&r block free taxes Your mother also claims him as a qualifying child for head of household filing status. H&r block free taxes You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. H&r block free taxes The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. H&r block free taxes Rule 10. H&r block free taxes You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. H&r block free taxes ) if all of the following statements are true. H&r block free taxes You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. H&r block free taxes Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). H&r block free taxes You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. H&r block free taxes You lived with that person in the United States for more than half of the year. H&r block free taxes You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). H&r block free taxes For more details about the tests to be a qualifying child, see Rule 8 . H&r block free taxes If you are a qualifying child of another taxpayer, you cannot claim the EIC. H&r block free taxes This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. H&r block free taxes Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). H&r block free taxes Example. H&r block free taxes You and your daughter lived with your mother all year. H&r block free taxes You are 22 years old, unmarried, and attended a trade school full time. H&r block free taxes You had a part-time job and earned $5,700. H&r block free taxes You had no other income. H&r block free taxes Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. H&r block free taxes She can claim the EIC if she meets all the other requirements. H&r block free taxes Because you are your mother's qualifying child, you cannot claim the EIC. H&r block free taxes This is so even if your mother cannot or does not claim the EIC. H&r block free taxes Child of person not required to file a return. H&r block free taxes   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. H&r block free taxes Example. H&r block free taxes The facts are the same as in the last example except your mother had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. H&r block free taxes As a result, you are not your mother's qualifying child. H&r block free taxes You can claim the EIC if you meet all the other requirements to do so. H&r block free taxes   See Rule 10 in Publication 596 for additional examples. H&r block free taxes Part C. H&r block free taxes Rules If You Do Not Have a Qualifying Child Read this part if you: Do not have a qualifying child, and Have met all the rules in Part A . H&r block free taxes  Part C discusses Rules 11 through 14. H&r block free taxes You must meet all four of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit without a qualifying child. H&r block free taxes If you have a qualifying child, the rules in this part do not apply to you. H&r block free taxes You can claim the credit only if you meet all the rules in Parts A, B, and D. H&r block free taxes See Rule 8 to find out if you have a qualifying child. H&r block free taxes Rule 11. H&r block free taxes You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2013. H&r block free taxes If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2013. H&r block free taxes It does not matter which spouse meets the age test, as long as one of the spouses does. H&r block free taxes You meet the age test if you were born after December 31, 1948, and before January 2, 1989. H&r block free taxes If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1948, and before January 2, 1989. H&r block free taxes If neither you nor your spouse meets the age test, you cannot claim the EIC. H&r block free taxes Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). H&r block free taxes Death of spouse. H&r block free taxes   If you are filing a joint return with your spouse who died in 2013, you meet the age test if your spouse was at least age 25 but under age 65 at the time of death. H&r block free taxes Example 1. H&r block free taxes You are age 28 and unmarried. H&r block free taxes You meet the age test. H&r block free taxes Example 2—spouse meets age test. H&r block free taxes You are married and filing a joint return. H&r block free taxes You are age 23 and your spouse is age 27. H&r block free taxes You meet the age test because your spouse is at least age 25 but under age 65. H&r block free taxes Example 3—spouse dies in 2013. H&r block free taxes You are married and filing a joint return with your spouse who died in August 2013. H&r block free taxes You are age 67. H&r block free taxes Your spouse would have become age 65 in November 2013. H&r block free taxes Because your spouse was under age 65 when she died, you meet the age test. H&r block free taxes Rule 12. H&r block free taxes You Cannot Be the Dependent of Another Person If you are not filing a joint return, you meet this rule if: You checked box 6a on Form 1040 or 1040A, or You did not check the “You” box on line 5 of Form 1040EZ, and you entered $10,000 on that line. H&r block free taxes If you are filing a joint return, you meet this rule if: You checked both box 6a and box 6b on Form 1040 or 1040A, or You and your spouse did not check either the “You” box or the “Spouse” box on line 5 of Form 1040EZ, and you entered $20,000 on that line. H&r block free taxes If you are not sure whether someone else can claim you (or your spouse, if filing a joint return) as a dependent, read the rules for claiming a dependent in chapter 3. H&r block free taxes If someone else can claim you (or your spouse, if filing a joint return) as a dependent on his or her return, but does not, you still cannot claim the credit. H&r block free taxes Example 1. H&r block free taxes In 2013, you were age 25, single, and living at home with your parents. H&r block free taxes You worked and were not a student. H&r block free taxes You earned $7,500. H&r block free taxes Your parents cannot claim you as a dependent. H&r block free taxes When you file your return, you claim an exemption for yourself by not checking the “You” box on line 5 of your Form 1040EZ and by entering $10,000 on that line. H&r block free taxes You meet this rule. H&r block free taxes You can claim the EIC if you meet all the other requirements. H&r block free taxes Example 2. H&r block free taxes The facts are the same as in Example 1 , except that you earned $2,000. H&r block free taxes Your parents can claim you as a dependent but decide not to. H&r block free taxes You do not meet this rule. H&r block free taxes You cannot claim the credit because your parents could have claimed you as a dependent. H&r block free taxes Joint returns. H&r block free taxes   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. H&r block free taxes   However, another person may be able to claim you as a dependent if you and your spouse file a joint return only to get a refund of income tax withheld or estimated tax paid. H&r block free taxes But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. H&r block free taxes Example 1. H&r block free taxes You are 26 years old. H&r block free taxes You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. H&r block free taxes Neither you nor your wife is required to file a tax return. H&r block free taxes You do not have a child. H&r block free taxes Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. H&r block free taxes Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. H&r block free taxes They can claim exemptions for you and your wife if all the other tests to do so are met. H&r block free taxes Example 2. H&r block free taxes The facts are the same as in Example 1 except no taxes were taken out of your pay. H&r block free taxes Also, you and your wife are not required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. H&r block free taxes Because claiming the EIC is your reason for filing the return, you are not filing it only to get a refund of income tax withheld or estimated tax paid. H&r block free taxes Your parents cannot claim an exemption for either you or your wife. H&r block free taxes Rule 13. H&r block free taxes You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. H&r block free taxes ) if all of the following statements are true. H&r block free taxes You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. H&r block free taxes Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). H&r block free taxes You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student (as defined in Rule 8 ), and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. H&r block free taxes You lived with that person in the United States for more than half of the year. H&r block free taxes You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). H&r block free taxes For more details about the tests to be a qualifying child, see Rule 8 . H&r block free taxes If you are a qualifying child of another taxpayer, you cannot claim the EIC. H&r block free taxes This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. H&r block free taxes Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). H&r block free taxes Example. H&r block free taxes You lived with your mother all year. H&r block free taxes You are age 26, unmarried, and permanently and totally disabled. H&r block free taxes Your only income was from a community center where you went three days a week to answer telephones. H&r block free taxes You earned $5,000 for the year and provided more than half of your own support. H&r block free taxes Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. H&r block free taxes She can claim the EIC if she meets all the other requirements. H&r block free taxes Because you are a qualifying child of your mother, you cannot claim the EIC. H&r block free taxes This is so even if your mother cannot or does not claim the EIC. H&r block free taxes Joint returns. H&r block free taxes   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. H&r block free taxes   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return for the year only to get a refund of income tax withheld or estimated tax paid. H&r block free taxes But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. H&r block free taxes Child of person not required to file a return. H&r block free taxes   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. H&r block free taxes Example. H&r block free taxes You lived all year with your father. H&r block free taxes You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. H&r block free taxes You have no other income, no children, and provided more than half of your own support. H&r block free taxes Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. H&r block free taxes As a result, you are not your father's qualifying child. H&r block free taxes You can claim the EIC if you meet all the other requirements to do so. H&r block free taxes   See Rule 13 in Publication 596 for additional examples. H&r block free taxes Rule 14. H&r block free taxes You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. H&r block free taxes If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). H&r block free taxes United States. H&r block free taxes   This means the 50 states and the District of Columbia. H&r block free taxes It does not include Puerto Rico or U. H&r block free taxes S. H&r block free taxes possessions such as Guam. H&r block free taxes Homeless shelter. H&r block free taxes   Your home can be any location where you regularly live. H&r block free taxes You do not need a traditional home. H&r block free taxes If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. H&r block free taxes Military personnel stationed outside the United States. H&r block free taxes   U. H&r block free taxes S. H&r block free taxes military personnel stationed outside the United States on extended active duty (defined in Rule 8 ) are considered to live in the United States during that duty period for purposes of the EIC. H&r block free taxes Part D. H&r block free taxes Figuring and Claiming the EIC Read this part if you have met all the rules in Parts A and B, or all the rules in Parts A and C. H&r block free taxes Part D discusses Rule 15 . H&r block free taxes You must meet this rule, in addition to the rules in Parts A and B , or Parts A and C , to qualify for the earned income credit. H&r block free taxes This part of the chapter also explains how to figure the amount of your credit. H&r block free taxes You have two choices. H&r block free taxes Have the IRS figure the EIC for you. H&r block free taxes If you want to do this, see IRS Will Figure the EIC for You . H&r block free taxes Figure the EIC yourself. H&r block free taxes If you want to do this, see How To Figure the EIC Yourself . H&r block free taxes Rule 15. H&r block free taxes Your Earned Income Must Be Less Than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. H&r block free taxes Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. H&r block free taxes Employee pay is earned income only if it is taxable. H&r block free taxes Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. H&r block free taxes But there is an exception for nontaxable combat pay, which you can choose to include in earned income. H&r block free taxes Earned income is explained in detail in Rule 7 . H&r block free taxes Figuring earned income. H&r block free taxes   If you are self-employed, a statutory employee, or a member of the clergy or a church employee who files Schedule SE (Form 1040), you will figure your earned income when you fill out Part 4 of EIC Worksheet B in the Form 1040 instructions. H&r block free taxes   Otherwise, figure your earned income by using the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b or the Form 1040A instructions for lines 38a and 38b, or the worksheet in Step 2 of the Form 1040EZ instructions for lines 8a and 8b. H&r block free taxes   When using one of those worksheets to figure your earned income, you will start with the amount on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). H&r block free taxes You will then reduce that amount by any amount included on that line and described in the following list: Scholarship or fellowship grants not reported on a Form W-2, Inmate's income, and Pension or annuity from deferred compensation plans. H&r block free taxes Scholarship or fellowship grants not reported on a Form W-2. H&r block free taxes   A scholarship or fellowship grant that was not reported to you on a Form W-2 is not considered earned income for the earned income credit. H&r block free taxes Inmate's income. H&r block free taxes   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. H&r block free taxes This includes amounts received for work performed while in a work release program or while in a halfway house. H&r block free taxes If you received any amount for work done while an inmate in a penal institution and that amount is included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “PRI” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). H&r block free taxes Pension or annuity from deferred compensation plans. H&r block free taxes   A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan is not considered earned income for the earned income credit. H&r block free taxes If you received such an amount and it was included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “DFC” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). H&r block free taxes This amount may be reported in box 11 of your Form W-2. H&r block free taxes If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. H&r block free taxes Clergy. H&r block free taxes   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on line 7 (Form 1040), subtract that amount from the amount on line 7 (Form 1040) and enter the result in the first space of the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b. H&r block free taxes Put “Clergy” on the dotted line next to line 64a (Form 1040). H&r block free taxes Church employees. H&r block free taxes    A church employee means an employee (other than a minister or member of a religious order) of a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. H&r block free taxes If you received wages as a
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LT 39 (Letter 3228) Frequently Asked Questions (FAQs)

What is the notice telling me?

This is a reminder notice required by law informing you that you owe overdue tax.

What do I have to do?

If you are already working with us to resolve the balance, no action is required. You should contact us if you have unanswered questions about the overdue taxes or wrote or called us over 30 days ago and have not received a response. If you are able to pay the amount owed, send us full payment as outlined in the letter. If you are unable to full pay or believe that the overdue tax is incorrect, call us to resolve the account.

How much time do I have?

To avoid enforcement action, contact us within 10 days of the date on the letter.

What happens if I don't pay?

Enforced collection action may be taken to collect the amount you owe, including the filing of a Notice of Federal Tax Lien, or garnishment of your wages or other income sources, and/or bank accounts. A lien is a public notice to your creditors that the government has a right to your interests in your current assets and assets you acquire after we file the lien; it can affect your ability to obtain credit.

Who should I contact?

Contact us at the phone number shown on the letter.

What if I don't agree or have already taken corrective action?

If you do not agree with this notice, call us immediately at the number printed at the top of the notice. We will do our best to help you. If you called us about this matter before, but we did not correct the problem, you may want to contact the Office of the Taxpayer Advocate.

If you have already paid or arranged for an installment agreement, you should still call us at the number printed at the top of the notice to make sure your account reflects this.

Page Last Reviewed or Updated: 03-Feb-2014

The H&r Block Free Taxes

H&r block free taxes Publication 516 - Main Content Table of Contents U. H&r block free taxes S. H&r block free taxes Tax ReturnFiling Information Foreign Bank Accounts U. H&r block free taxes S. H&r block free taxes Government Payments Foreign Earned Income Exclusion Tax Treaty Benefits Allowances, Differentials, and Special Pay Other Income Deductions and Credits — Business Expenses Deductions and Credits — Nonbusiness Expenses Foreign Taxes Local (Foreign) Tax ReturnTax Treaty Benefits Other Agreements Double Withholding How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). H&r block free taxes U. H&r block free taxes S. H&r block free taxes Tax Return Filing Information If you are a U. H&r block free taxes S. H&r block free taxes citizen or green card holder living or traveling outside the United States, you are generally required to file income tax returns in the same way as those residing in the United States. H&r block free taxes However, the special rules explained in the following discussions may apply to you. H&r block free taxes See also Tax Treaty Benefits, later. H&r block free taxes When To File and Pay Most individual tax returns cover a calendar year, January through December. H&r block free taxes The regular due date for these tax returns is April 15 of the following year. H&r block free taxes If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. H&r block free taxes If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. H&r block free taxes You must pay interest on any tax not paid by the regular due date. H&r block free taxes Your return is considered filed on time if it is mailed from and officially postmarked in a foreign country on or before the due date (including extensions), or given to a designated international private delivery service before midnight of the last date prescribed for filing. H&r block free taxes See your tax form instructions for a list of private delivery services that have been designated by the IRS to meet this “timely mailing as timely filing/paying” rule for tax returns and payments. H&r block free taxes If your return is filed late, the postmark or delivery service date does not determine the date of filing. H&r block free taxes In that case, your return is considered filed when it is received by the IRS. H&r block free taxes Extensions You may be able to get an extension of time to file your return and pay your tax. H&r block free taxes Automatic 2-month extension. H&r block free taxes   You can get an automatic 2-month extension (to June 15, for a calendar year return) to file your return and pay your tax if you are a U. H&r block free taxes S. H&r block free taxes citizen or resident and, on the regular due date of your return, you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. H&r block free taxes To get this extension, you must attach a statement to your return explaining how you qualified. H&r block free taxes You will owe interest on any tax not paid by the regular due date of your return. H&r block free taxes Married taxpayers. H&r block free taxes   If you file a joint return, either you or your spouse can qualify for the automatic extension. H&r block free taxes If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. H&r block free taxes Additional extension. H&r block free taxes   You can apply for an additional extension of time to file your return by filing Form 4868. H&r block free taxes You must file Form 4868 by the due date for your income tax return. H&r block free taxes   Generally, you must file it by April 15. H&r block free taxes However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. H&r block free taxes Check the box on line 8 of Form 4868. H&r block free taxes Payment of tax. H&r block free taxes   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. H&r block free taxes The late-payment penalty applies if, through withholding, etc. H&r block free taxes , you paid less than 90% of your actual tax liability by the original due date of your income tax return. H&r block free taxes Even if the late-payment penalty does not apply, you will be charged interest on any unpaid tax liability from the original due date of the return until the tax is paid. H&r block free taxes Electronic filing. H&r block free taxes   You can file for the additional extension by phone, using your home computer, or through a tax professional. H&r block free taxes See Form 4868 for more information. H&r block free taxes Limit on additional extensions. H&r block free taxes   You generally cannot get a total extension of more than 6 months. H&r block free taxes However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. H&r block free taxes   For more information, see Publication 54. H&r block free taxes Foreign Bank Accounts You must file Form TD F 90-22. H&r block free taxes 1 if at any time during the year you had an interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country. H&r block free taxes This applies if the combined assets in the account(s) were more than $10,000. H&r block free taxes Do not include accounts in a U. H&r block free taxes S. H&r block free taxes military banking facility operated by a U. H&r block free taxes S. H&r block free taxes financial institution. H&r block free taxes File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. H&r block free taxes Do not attach it to Form 1040. H&r block free taxes If you are required to file Form TD F 90-22. H&r block free taxes 1 but do not do so, you may have to pay a penalty of up to $10,000 (more if the failure to file is willful). H&r block free taxes You also may be required to file Form 8938 with your U. H&r block free taxes S. H&r block free taxes income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. H&r block free taxes For taxpayers living abroad, you generally do not have to file Form 8938 unless the total value of your specified foreign financial assets is more than $200,000 ($400,000 if married filing jointly) on the last day of the tax year or more than $300,000 ($600,000 if married filing jointly) at any time during the tax year. H&r block free taxes For more information, see Form 8938 and its instructions. H&r block free taxes U. H&r block free taxes S. H&r block free taxes Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. H&r block free taxes If you are a U. H&r block free taxes S. H&r block free taxes citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. H&r block free taxes S. H&r block free taxes law. H&r block free taxes This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). H&r block free taxes If you are a nonresident alien, your income from sources outside the United States is not subject to U. H&r block free taxes S. H&r block free taxes tax. H&r block free taxes Foreign Earned Income Exclusion Employees of the U. H&r block free taxes S. H&r block free taxes Government are not entitled to the foreign earned income exclusion or the foreign housing exclusion/deduction under section 911 because “foreign earned income ”does not include amounts paid by the U. H&r block free taxes S. H&r block free taxes Government as an employee. H&r block free taxes But see Other Employment, later. H&r block free taxes Special Situations In the following two situations, your pay is from the U. H&r block free taxes S. H&r block free taxes Government and does not qualify for the foreign earned income exclusion. H&r block free taxes U. H&r block free taxes S. H&r block free taxes agency reimbursed by foreign country. H&r block free taxes   If you are a U. H&r block free taxes S. H&r block free taxes Government employee paid by a U. H&r block free taxes S. H&r block free taxes agency to perform services in a foreign country, your pay is from the U. H&r block free taxes S. H&r block free taxes Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. H&r block free taxes This is true even if the U. H&r block free taxes S. H&r block free taxes agency is reimbursed by the foreign government. H&r block free taxes Employees of post exchanges, etc. H&r block free taxes   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. H&r block free taxes S. H&r block free taxes Government, the earnings you receive are paid by the U. H&r block free taxes S. H&r block free taxes Government. H&r block free taxes This is true whether they are paid from appropriated or nonappropriated funds. H&r block free taxes These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. H&r block free taxes Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. H&r block free taxes Even if you are working in a foreign country with which the United States has an income tax treaty in force and the treaty article that applies to government services says that your government pay is taxable only in the foreign country, the treaty will likely contain a “saving clause”, which provides that the United States may tax its citizens and its residents as if the treaty had not come into effect. H&r block free taxes In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. H&r block free taxes S. H&r block free taxes citizens or green card holders. H&r block free taxes Consequently, if you are a U. H&r block free taxes S. H&r block free taxes citizen or green card holder, you will generally not be entitled to reduce your U. H&r block free taxes S. H&r block free taxes tax on your government pay. H&r block free taxes If you are neither a U. H&r block free taxes S. H&r block free taxes citizen nor green card holder, and you are treated as a resident of the treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule), then you may be entitled to benefits under the government service article. H&r block free taxes Review the treaty text carefully. H&r block free taxes U. H&r block free taxes S. H&r block free taxes citizens must always file Form 1040. H&r block free taxes Non-U. H&r block free taxes S. H&r block free taxes citizens who are treated as a resident of a treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule) may file Form 1040NR and attach Form 8833. H&r block free taxes If you pay or accrue taxes to the foreign country on your pay, you may be able to relieve double taxation with a foreign tax credit. H&r block free taxes Most income tax treaties contain an article providing relief from double taxation. H&r block free taxes Many treaties contain special foreign tax credit rules for U. H&r block free taxes S. H&r block free taxes citizens who are residents of a treaty country. H&r block free taxes For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. H&r block free taxes Allowances, Differentials, and Special Pay Most payments received by U. H&r block free taxes S. H&r block free taxes Government civilian employees for working abroad, including pay differentials, are taxable. H&r block free taxes However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. H&r block free taxes The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. H&r block free taxes Pay differentials. H&r block free taxes   Pay differentials you receive as financial incentives for employment abroad are taxable. H&r block free taxes Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. H&r block free taxes   Generally, pay differentials are given for employment under adverse conditions (such as severe climate) or because the post of duty is located in a hazardous or isolated area that may be outside the United States. H&r block free taxes The area does not have to be a qualified hazardous duty area as discussed in Publication 3. H&r block free taxes Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. H&r block free taxes Foreign areas allowances. H&r block free taxes   Certain foreign areas allowances are tax free. H&r block free taxes Your employer should not have included these allowances as wages on your Form W-2. H&r block free taxes   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. H&r block free taxes Title I, chapter 9, of the Foreign Service Act of 1980. H&r block free taxes Section 4 of the Central Intelligence Agency Act of 1949, as amended. H&r block free taxes Title II of the Overseas Differentials and Allowances Act. H&r block free taxes Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. H&r block free taxes These allowances cover such expenses as: Certain repairs to a leased home, Education of dependents in special situations, Motor vehicle shipment, Separate maintenance for dependents, Temporary quarters, Transportation for medical treatment, and Travel, moving, and storage. H&r block free taxes Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. H&r block free taxes Cost-of-living allowances. H&r block free taxes   If you are stationed outside the continental United States or in Alaska, your gross income does not include cost-of-living allowances (other than amounts received under Title II of the Overseas Differentials and Allowances Act) granted by regulations approved by the President of the United States. H&r block free taxes The cost-of-living portion of any other allowance (for example, a living and quarters allowance) is not included even if the underlying allowance is included in gross income. H&r block free taxes Cost-of-living allowances are not included on your Form W-2. H&r block free taxes Federal court employees. H&r block free taxes   If you are a federal court employee, the preceding paragraph also applies to you. H&r block free taxes The cost-of-living allowance must be granted by rules similar to regulations approved by the President. H&r block free taxes American Institute in Taiwan. H&r block free taxes   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. H&r block free taxes S. H&r block free taxes tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. H&r block free taxes S. H&r block free taxes Government. H&r block free taxes Federal reemployment payments after serving with an international organization. H&r block free taxes   If you are a federal employee who is reemployed by a federal agency after serving with an international organization, you must include in income any reemployment payments you receive. H&r block free taxes These payments are equal to the difference between the pay, allowances, post differential, and other monetary benefits paid by the international organization and the pay and other benefits that would have been paid by the federal agency had you been detailed to the international agency. H&r block free taxes Allowances or reimbursements for travel and transportation expenses. H&r block free taxes   See How To Report Business Expenses, later, for a discussion on whether a reimbursement or allowance for travel or transportation is included in your income. H&r block free taxes Lodging furnished to a principal representative of the United States. H&r block free taxes   If you are a principal representative of the United States stationed in a foreign country, you do not have to include in income the value of lodging (including utilities) provided to you as an official residence. H&r block free taxes However, amounts paid by the U. H&r block free taxes S. H&r block free taxes government for your usual costs of operating and maintaining your household are taxable. H&r block free taxes If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. H&r block free taxes Peace Corps. H&r block free taxes   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. H&r block free taxes Taxable allowances. H&r block free taxes   The following allowances must be included on your Form W-2 and reported on your return as wages. H&r block free taxes If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. H&r block free taxes The part of living allowances designated by the Director of the Peace Corps as basic compensation. H&r block free taxes This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. H&r block free taxes Leave allowances. H&r block free taxes Readjustment allowances or “termination payments. H&r block free taxes ” Taxable allowances are considered received by you when credited to your account. H&r block free taxes Example. H&r block free taxes Gary Carpenter, a Peace Corps volunteer, gets $175 a month during his period of service, to be paid to him in a lump sum at the end of his tour of duty. H&r block free taxes Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. H&r block free taxes Nontaxable allowances. H&r block free taxes   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. H&r block free taxes These allowances should not be included on your Form W-2. H&r block free taxes These allowances are tax free whether paid by the U. H&r block free taxes S. H&r block free taxes Government or the foreign country in which you are stationed. H&r block free taxes Other Income Other employment. H&r block free taxes   If, in addition to your U. H&r block free taxes S. H&r block free taxes government pay, you receive income from a private employer or self-employment, you may qualify to claim the foreign earned income exclusion and the foreign housing exclusion and deduction under section 911 based on this other income provided you meet either the bona fide residence test or the physical presence test. H&r block free taxes In addition, if your spouse is a U. H&r block free taxes S. H&r block free taxes citizen or resident alien who earns income in a foreign country that is paid by a private employer or is from self-employment, he or she may also qualify for the exclusion or the deduction. H&r block free taxes For more information, see Publication 54. H&r block free taxes The tax treaty rules relating to income from personal services generally apply to income from private employment. H&r block free taxes As discussed above, the saving clause applies to you if you are a U. H&r block free taxes S. H&r block free taxes citizen or if you are a resident of the United States under the treaty residence article (after application of the so-called “tie-breaker” rule). H&r block free taxes Sale of personal property. H&r block free taxes   If you have a gain from the sale of your personal property (such as an automobile or a home appliance), whether directly or through a favorable exchange rate in converting the proceeds to U. H&r block free taxes S. H&r block free taxes dollars, the excess of the amount received in U. H&r block free taxes S. H&r block free taxes dollars over the cost or other basis of the property is a capital gain. H&r block free taxes Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. H&r block free taxes However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. H&r block free taxes Sale of your home. H&r block free taxes   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. H&r block free taxes Losses are not deductible. H&r block free taxes   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). H&r block free taxes Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. H&r block free taxes   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse is serving on qualified official extended duty as a member of the Foreign Service of the United States, as an employee of the intelligence community, or as an employee or volunteer of the Peace Corps. H&r block free taxes   For detailed information on selling your home, see Publication 523. H&r block free taxes Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. H&r block free taxes Travel Expenses Subject to certain limits, you can deduct your unreimbursed ordinary and necessary expenses of traveling away from home in connection with the performance of your official duties. H&r block free taxes These expenses include such items as travel costs, meals, lodging, baggage charges, local transportation costs (such as taxi fares), tips, and dry cleaning and laundry fees. H&r block free taxes Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. H&r block free taxes Your tax home is not limited to the Embassy, consulate, or duty station. H&r block free taxes It includes the entire city or general area in which your principal place of employment is located. H&r block free taxes Traveling away from home. H&r block free taxes   You are traveling away from home if you meet both of the following requirements. H&r block free taxes Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. H&r block free taxes You need to get sleep or rest to meet the demands of your work while away from home. H&r block free taxes This requirement is not satisfied by merely napping in your car. H&r block free taxes You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. H&r block free taxes Temporary assignment. H&r block free taxes   If your assignment or job away from your tax home is temporary, your tax home does not change. H&r block free taxes You are considered to be away from home for the whole period, and your travel expenses are deductible. H&r block free taxes Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. H&r block free taxes   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. H&r block free taxes An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than one year, whether or not it actually lasts for more than one year. H&r block free taxes   You must determine whether your assignment is temporary or indefinite when you start work. H&r block free taxes If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. H&r block free taxes Employment that is initially temporary may become indefinite due to changed circumstances. H&r block free taxes A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. H&r block free taxes Exception for federal crime investigations or prosecutions. H&r block free taxes   If you are a federal employee participating in a federal crime investigation or prosecution, you may be able to deduct travel expenses even if you are away from your tax home for more than one year. H&r block free taxes This exception to the one-year rule applies if the Attorney General certifies that you are traveling for the federal government in a temporary duty status to prosecute, or provide support services for the investigation or prosecution of, a federal crime. H&r block free taxes Limit on meals and entertainment. H&r block free taxes   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. H&r block free taxes However, the limit does not apply to expenses reimbursed under a U. H&r block free taxes S. H&r block free taxes Government expense allowance arrangement. H&r block free taxes Individuals subject to hours of service limits. H&r block free taxes   You can deduct 80% of your unreimbursed business-related meal expenses if the meals take place during or incident to any period subject to the Department of Transportation's hours of service limits. H&r block free taxes   Individuals subject to the Department of Transportation's “hours of service” limits include the following. H&r block free taxes Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. H&r block free taxes Interstate truck operators and bus drivers who are under Department of Transportation regulations. H&r block free taxes Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. H&r block free taxes Certain merchant mariners who are under Coast Guard regulations. H&r block free taxes Primary purpose of trip must be for business. H&r block free taxes   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. H&r block free taxes However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. H&r block free taxes   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. H&r block free taxes This applies even if you engage in business activities while there. H&r block free taxes However, you can deduct any expenses while at your destination that are directly related to your business. H&r block free taxes Expenses paid for others. H&r block free taxes   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. H&r block free taxes Home leave. H&r block free taxes   The Foreign Service Act requires U. H&r block free taxes S. H&r block free taxes citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. H&r block free taxes This period is called “home leave” and can be used to take care of certain personal matters such as medical and dental checkups, buying a new wardrobe, and visiting relatives. H&r block free taxes   The amounts paid for your travel, meals, and lodging while on home leave are deductible as travel or business expenses subject to the rules and limits discussed earlier. H&r block free taxes You must be able to verify these amounts in order to claim them. H&r block free taxes Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. H&r block free taxes More information. H&r block free taxes   See chapter 1 of Publication 463 for more information on travel expenses. H&r block free taxes Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. H&r block free taxes Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. H&r block free taxes They do not include expenses you have when traveling away from home overnight. H&r block free taxes Those expenses are deductible as travel expenses and are discussed earlier. H&r block free taxes Commuting. H&r block free taxes   You cannot deduct your transportation costs of going between your home and your regular business location. H&r block free taxes These costs are personal commuting expenses. H&r block free taxes   If you have one or more regular business locations but must work at a temporary location, you can deduct the costs of commuting to that temporary place of work. H&r block free taxes   If you work at two or more places in the same day, you can deduct your expenses of getting from one place of work to the other. H&r block free taxes More information. H&r block free taxes   For more information on transportation expenses, see chapter 4 of Publication 463. H&r block free taxes Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. H&r block free taxes Membership dues. H&r block free taxes   You can deduct membership dues you pay to professional societies that relate to your business or profession. H&r block free taxes Subscriptions. H&r block free taxes   You can deduct subscriptions to professional publications that relate to your business or profession. H&r block free taxes Educational expenses. H&r block free taxes   Generally, educational expenses are considered to be personal expenses and are not deductible. H&r block free taxes However, under some circumstances, educational expenses are deductible as business expenses. H&r block free taxes   You can deduct educational expenses as business expenses if the education: Maintains or improves skills needed in your present position, or Meets the express requirements of your agency to keep your present position, salary, or status. H&r block free taxes   You cannot deduct educational expenses as business expenses if the education: Is needed to enable you to meet minimum educational requirements for qualification in your present position, Is a part of a program of study that can qualify you for a new position, or Is for travel as a form of education. H&r block free taxes These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. H&r block free taxes   See Publication 970, Tax Benefits for Education, for more information on educational expenses. H&r block free taxes    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. H&r block free taxes However, you may be eligible for other tax benefits such as the American opportunity and lifetime learning credits; contributions to a Coverdell education savings account or qualified tuition program; deduction for student loan interest; and exclusion from income of certain savings bond interest. H&r block free taxes These benefits are explained in Publication 970. H&r block free taxes Foreign service representation expenses. H&r block free taxes   If you are an employee of the U. H&r block free taxes S. H&r block free taxes Foreign Service and your position requires you to establish and maintain favorable relations in foreign countries, you may receive a nontaxable allowance for representation expenses. H&r block free taxes If your expenses are more than the allowance you receive, you can deduct the excess expenses as an itemized deduction on Schedule A (Form 1040) if you meet one of the following conditions. H&r block free taxes You have a certificate from the Secretary of State attesting that the expenses were incurred for the benefit of the United States, and would be reimbursable under appropriate legislation if the agency had sufficient funds for these reimbursements. H&r block free taxes The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. H&r block free taxes    To deduct any expenses for travel, entertainment, and gifts, including those certified by the Secretary of State, you must meet the rules for recordkeeping and accounting to your employer. H&r block free taxes These rules are explained in Publication 463. H&r block free taxes Representation expenses. H&r block free taxes   These are expenses that further the interest of the United States abroad. H&r block free taxes They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. H&r block free taxes They generally do not include costs of passenger vehicles (such as cars or aircraft), printing or engraving, membership fees, or amounts a principal representative must pay personally to cover the usual costs of operating and maintaining an official residence. H&r block free taxes   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. H&r block free taxes These regulations are available on the Internet at www. H&r block free taxes state. H&r block free taxes gov/m/a/als. H&r block free taxes Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. H&r block free taxes ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. H&r block free taxes Impairment-related work expenses. H&r block free taxes   If you are an employee with a physical or mental disability, you can deduct attendant-care services at your place of work and other expenses in connection with work that are necessary for you to be able to work. H&r block free taxes Attendant care includes a reader for a blind person and a helper for a person with a physical disability. H&r block free taxes These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). H&r block free taxes They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. H&r block free taxes Loss on conversion of U. H&r block free taxes S. H&r block free taxes dollars into foreign currency. H&r block free taxes   The conversion of U. H&r block free taxes S. H&r block free taxes dollars into foreign currency at an official rate of exchange that is not as favorable as the free market rate does not result in a deductible loss. H&r block free taxes Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. H&r block free taxes For example, you must keep records and supporting evidence to prove the following elements about deductions for travel expenses (including meals and lodging while away from home). H&r block free taxes The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. H&r block free taxes You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. H&r block free taxes For each trip away from home, the dates you left and returned and the number of days spent on business. H&r block free taxes The destination or area of your travel, described by the name of the city, town, or similar designation. H&r block free taxes The business reason for your travel or the business benefit gained or expected to be gained from your travel. H&r block free taxes How to record your expenses. H&r block free taxes   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. H&r block free taxes They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. H&r block free taxes You do not need to duplicate information in an account book or diary that is shown on a receipt as long as your records and receipts complement each other in an orderly manner. H&r block free taxes   Each expense should be recorded separately in your records. H&r block free taxes However, some items can be totaled in reasonable categories. H&r block free taxes You can make one daily entry for categories such as taxi fares, telephone calls, meals while away from home, gas and oil, and other incidental costs of travel. H&r block free taxes You may record tips separately or with the cost of the service. H&r block free taxes    Documentary evidence generally is required to support all lodging expenses while traveling away from home. H&r block free taxes It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. H&r block free taxes Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. H&r block free taxes It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. H&r block free taxes    A canceled check by itself does not prove a business cost. H&r block free taxes You must have other evidence to show that the check was used for a business purpose. H&r block free taxes Your records must be timely. H&r block free taxes   Record the elements for the expense in your account book or other record at or near the time of the expense. H&r block free taxes A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. H&r block free taxes Confidential information. H&r block free taxes   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. H&r block free taxes However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. H&r block free taxes How To Report Business Expenses As a U. H&r block free taxes S. H&r block free taxes Government employee, your business expense reimbursements are generally paid under an accountable plan and are not included in your wages on your Form W-2. H&r block free taxes If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. H&r block free taxes However, if you do not account to your employer for a travel advance or if you do not return any excess advance within a reasonable period of time, the advance (or excess) will be included in your wages on your Form W-2. H&r block free taxes If you are entitled to a reimbursement from your employer but you do not claim it, you cannot deduct the expenses to which that unclaimed reimbursement applies. H&r block free taxes Form 2106 or Form 2106-EZ. H&r block free taxes   You must complete Form 2106 or 2106-EZ to deduct your expenses. H&r block free taxes Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. H&r block free taxes Generally, you must include all of your expenses and reimbursements on Form 2106 or 2106-EZ and carry your allowable expense to Schedule A (Form 1040). H&r block free taxes Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. H&r block free taxes Form 2106-EZ. H&r block free taxes   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. H&r block free taxes You can use Form 2106-EZ if you meet both of the following conditions. H&r block free taxes You are not reimbursed by your employer for any expenses. H&r block free taxes (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. H&r block free taxes ) If you claim car expenses, you use the standard mileage rate. H&r block free taxes Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. H&r block free taxes Moving Expenses If you changed job locations or started a new job, you may be able to deduct the reasonable expenses of moving yourself, your family, and your household goods and personal effects to your new home. H&r block free taxes However, you cannot deduct any expenses for which you received a tax-free allowance as a U. H&r block free taxes S. H&r block free taxes Government employee. H&r block free taxes To deduct moving expenses, your move must be closely related to the start of work and you must meet the distance test and the time test. H&r block free taxes Closely related to the start of work. H&r block free taxes   The move must be closely related, both in time and in place, to the start of work at the new location. H&r block free taxes In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. H&r block free taxes   A move generally is not considered closely related in place to the start of work if the distance from your new home to the new job location is more than the distance from your former home to the new job location. H&r block free taxes A move that does not meet this requirement may qualify if you can show that you must live at the new home as a condition of employment, or you will spend less time or money commuting from the new home to the new job. H&r block free taxes Distance test. H&r block free taxes   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. H&r block free taxes If you did not have an old job location, your new job location must be at least 50 miles from your former home. H&r block free taxes Time test. H&r block free taxes   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. H&r block free taxes Deductible moving expenses. H&r block free taxes   Moving expenses that can be deducted include the reasonable costs of: Moving household goods and personal effects (including packing, crating, in-transit storage, and insurance) of both you and members of your household, and Transportation and lodging for yourself and members of your household for one trip from your former home to your new home (including costs of getting passports). H&r block free taxes    The cost of your meals is not a deductible moving expense. H&r block free taxes   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. H&r block free taxes For a foreign move, the costs also include expenses of storing the goods and effects for part or all of the period that your new job location abroad continues to be your main job location. H&r block free taxes Expenses must be reasonable. H&r block free taxes   You can deduct only those expenses that are reasonable for the circumstances of your move. H&r block free taxes For example, the costs of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. H&r block free taxes Members of your household. H&r block free taxes   A member of your household includes anyone who has both your former home and new home as his or her home. H&r block free taxes It does not include a tenant or employee unless you can claim that person as a dependent. H&r block free taxes Retirees. H&r block free taxes   You can deduct the costs of moving to the United States when you permanently retire if both your former main job location and former home were outside the United States and its possessions. H&r block free taxes You do not have to meet the time test described earlier. H&r block free taxes Survivors. H&r block free taxes   You can deduct moving expenses for a move to the United States if you are the spouse or dependent of a person whose main job location at the time of death was outside the United States and its possessions. H&r block free taxes The move must begin within 6 months after the decedent's death. H&r block free taxes It must be from the decedent's former home outside the United States, and that home must also have been your home. H&r block free taxes You do not have to meet the time test described earlier. H&r block free taxes How to report moving expenses. H&r block free taxes   Use Form 3903 to report your moving expenses and figure your allowable deduction. H&r block free taxes Claim the deduction as an adjustment to income on Form 1040. H&r block free taxes (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. H&r block free taxes ) Reimbursements. H&r block free taxes   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. H&r block free taxes You also must include in gross income reimbursements paid to you under a nonaccountable plan. H&r block free taxes However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. H&r block free taxes Additional information. H&r block free taxes   For additional information about moving expenses, see Publication 521. H&r block free taxes Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. H&r block free taxes Contributions. H&r block free taxes   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. H&r block free taxes You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. H&r block free taxes For more information, see Publication 526, Charitable Contributions. H&r block free taxes Real estate tax and home mortgage interest. H&r block free taxes   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. H&r block free taxes You must reduce the amount of each deduction that would otherwise be allowable by the amount of each expense that is related to the tax-free allowance. H&r block free taxes Example. H&r block free taxes Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. H&r block free taxes During the year, Adam used the allowance, with other funds, to provide a home for himself. H&r block free taxes His expenses for this home totaled $8,400 and consisted of mortgage principal ($500), insurance ($400), real estate taxes ($1,400), mortgage interest ($4,000), and utility costs ($2,100). H&r block free taxes Adam did not have any other expenses related to providing a home for himself. H&r block free taxes Adam must reduce his deductions for home mortgage interest and real estate taxes. H&r block free taxes He figures a reasonable way to reduce them is to multiply them by a fraction: its numerator is $6,300 (the total housing and utility allowance) and its denominator is $8,400 (the total of all payments to which the housing and utility allowance applies). H&r block free taxes The result is 3/4. H&r block free taxes Adam reduces his otherwise allowable home mortgage interest deduction by $3,000 (the $4,000 he paid ×3/4) and his otherwise allowable real estate tax deduction by $1,050 (the $1,400 he paid × 3/4). H&r block free taxes He can deduct $1,000 of his mortgage interest ($4,000 − $3,000) and $350 of his real estate taxes ($1,400 − $1,050) when he itemizes his deductions. H&r block free taxes Exception to the reduction. H&r block free taxes   If you receive a tax-free housing allowance as a member of the military or the clergy, you do not have to reduce your deductions for real estate tax and home mortgage interest expenses you are otherwise entitled to deduct. H&r block free taxes Required statement. H&r block free taxes   If you receive a tax-free housing allowance and have real estate tax or home mortgage interest expenses, attach a statement to your tax return. H&r block free taxes The statement must contain all of the following information. H&r block free taxes The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. H&r block free taxes The amount of otherwise deductible expenses attributable to each type of tax-free income. H&r block free taxes The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. H&r block free taxes An explanation of how you determined the amounts not directly attributable to each type of tax-free income. H&r block free taxes   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. H&r block free taxes Foreign Taxes If you pay or accrue taxes to a foreign government, you generally can choose to either claim them as a credit against your U. H&r block free taxes S. H&r block free taxes income tax liability or deduct them as an itemized deduction when figuring your taxable income. H&r block free taxes Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. H&r block free taxes Foreign tax credit. H&r block free taxes   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. H&r block free taxes If you choose to figure a credit against your U. H&r block free taxes S. H&r block free taxes tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. H&r block free taxes S. H&r block free taxes income tax return. H&r block free taxes    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. H&r block free taxes If all your foreign income is exempt from U. H&r block free taxes S. H&r block free taxes tax, you will not be able to claim a foreign tax credit. H&r block free taxes   If, because of the limit on the credit, you cannot use the full amount of qualified foreign taxes paid or accrued in the tax year, you are allowed to carry the excess back 1 year and then forward 10 years. H&r block free taxes Exemption from limit. H&r block free taxes   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. H&r block free taxes Your only foreign income is passive income, such as interest, dividends, and royalties. H&r block free taxes The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). H&r block free taxes The foreign income and taxes are reported to you on a payee statement, such as Form 1099-DIV, Dividends and Distributions, or 1099-INT, Interest Income. H&r block free taxes If you make the election, you can claim a foreign tax credit without filing Form 1116. H&r block free taxes However, you cannot carry back or carry over any unused foreign tax to or from this year. H&r block free taxes See the instructions for the appropriate line in the Tax and Credits section of Form 1040. H&r block free taxes Foreign tax deduction. H&r block free taxes   If you choose to deduct all foreign income taxes on your U. H&r block free taxes S. H&r block free taxes income tax return, itemize the deduction on Schedule A (Form 1040). H&r block free taxes You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. H&r block free taxes Example. H&r block free taxes Dennis and Christina are married and live and work in Country X. H&r block free taxes Dennis works for the U. H&r block free taxes S. H&r block free taxes Government and Christina is employed by a private company. H&r block free taxes They pay income tax to Country X on Christina's income only. H&r block free taxes Dennis and Christina file a joint tax return and exclude all of Christina's income. H&r block free taxes They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. H&r block free taxes Deduction for other foreign taxes. H&r block free taxes   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. H&r block free taxes You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. H&r block free taxes   You can deduct real property taxes you pay that are imposed on you by a foreign country. H&r block free taxes You take this deduction on Schedule A (Form 1040). H&r block free taxes You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. H&r block free taxes More information. H&r block free taxes   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. H&r block free taxes Local (Foreign) Tax Return As a U. H&r block free taxes S. H&r block free taxes Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. H&r block free taxes Check with local tax authorities to determine whether you are considered a tax resident of your host country, whether you are required to file a host country tax return and whether you owe taxes to the host country. H&r block free taxes Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. H&r block free taxes Review the treaty text carefully to determine whether your U. H&r block free taxes S. H&r block free taxes Government remuneration is taxable in the host country. H&r block free taxes You will first have to determine whether you are a resident of your host country under the treaty residence article (after application of the so-called “tie-breaker” rule). H&r block free taxes If you or your spouse receives income from a private employer or self-employment, review the tax treaty rules relating to income from personal services to determine whether that income is taxable in the host country. H&r block free taxes If you pay or accrue taxes to both the host country and the United States, you may be able to relieve double taxation with a foreign tax credit. H&r block free taxes Most income tax treaties contain an article providing relief from double taxation. H&r block free taxes Many treaties contain special foreign tax credit rules for U. H&r block free taxes S. H&r block free taxes citizens who are residents of a treaty country. H&r block free taxes For more information about the foreign tax credit, see Foreign Taxes, earlier. H&r block free taxes Other Agreements The United States may be a party to agreements other than income tax treaties that may affect your tax obligations to the host country. H&r block free taxes For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. H&r block free taxes Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. H&r block free taxes Check with the appropriate U. H&r block free taxes S. H&r block free taxes Embassy for more information. H&r block free taxes Double Withholding If your U. H&r block free taxes S. H&r block free taxes government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. H&r block free taxes S. H&r block free taxes tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. H&r block free taxes S. H&r block free taxes income tax return on this income. H&r block free taxes Complete Worksheet 1-6 in Publication 505, Tax Withholding and Estimated Tax, to determine how to revise Form W-4, Employee’s Withholding Allowance Certificate. H&r block free taxes How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. H&r block free taxes By selecting the method that is best for you, you will have quick and easy access to tax help. H&r block free taxes Free help with your tax return. H&r block free taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. H&r block free taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. H&r block free taxes The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. H&r block free taxes 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&r block free taxes Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. H&r block free taxes To find the nearest VITA or TCE site, visit IRS. H&r block free taxes gov or call 1-800-906-9887 or 1-800-829-1040. H&r block free taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. H&r block free taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. H&r block free taxes aarp. H&r block free taxes org/money/taxaide or call 1-888-227-7669. H&r block free taxes   For more information on these programs, go to IRS. H&r block free taxes gov and enter “VITA” in the search box. H&r block free taxes Internet. H&r block free taxes You can access the IRS website at IRS. H&r block free taxes gov 24 hours a day, 7 days a week to: E-file your return. H&r block free taxes Find out about commercial tax preparation and e-file services available free to eligible taxpayers. H&r block free taxes Check the status of your 2012 refund. H&r block free taxes Go to IRS. H&r block free taxes gov and click on Where’s My Refund. H&r block free taxes Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. H&r block free taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). H&r block free taxes Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. H&r block free taxes Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. H&r block free taxes Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block free taxes So in a change from previous filing seasons, you won't get an estimated refund date right away. H&r block free taxes 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&r block free taxes You can obtain a free transcript online at IRS. H&r block free taxes gov by clicking on Order a Return or Account Transcript under “Tools. H&r block free taxes ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. H&r block free taxes You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. H&r block free taxes Download forms, including talking tax forms, instructions, and publications. H&r block free taxes Order IRS products. H&r block free taxes Research your tax questions. H&r block free taxes Search publications by topic or keyword. H&r block free taxes Use the Internal Revenue Code, regulations, or other official guidance. H&r block free taxes View Internal Revenue Bulletins (IRBs) published in the last few years. H&r block free taxes Figure your withholding allowances using the IRS Withholding Calculator at www. H&r block free taxes irs. H&r block free taxes gov/individuals. H&r block free taxes Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. H&r block free taxes gov by typing Alternative Minimum Tax Assistant in the search box. H&r block free taxes Sign up to receive local and national tax news by email. H&r block free taxes Get information on starting and operating a small business. H&r block free taxes Phone. H&r block free taxes Many services are available by phone. H&r block free taxes   Ordering forms, instructions, and publications. H&r block free taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). H&r block free taxes You should receive your order within 10 days. H&r block free taxes Asking tax questions. H&r block free taxes Call the IRS with your tax questions at 1-800-829-1040. H&r block free taxes Solving problems. H&r block free taxes You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). H&r block free taxes An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. H&r block free taxes Call your local Taxpayer Assistance Center for an appointment. H&r block free taxes To find the number, go to www. H&r block free taxes irs. H&r block free taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. H&r block free taxes TTY/TDD equipment. H&r block free taxes If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. H&r block free taxes The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. H&r block free taxes These individuals can also access the IRS through relay services such as the Federal Relay Service at www. H&r block free taxes gsa. H&r block free taxes gov/fedrelay. H&r block free taxes TeleTax topics. H&r block free taxes Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. H&r block free taxes Checking the status of your 2012 refund. H&r block free taxes To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). H&r block free taxes Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. H&r block free taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). H&r block free taxes Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. H&r block free taxes Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block free taxes 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&r block free taxes Outside the U. H&r block free taxes S. H&r block free taxes If you are outside the United States, taxpayer assistance is available at the following U. H&r block free taxes S Embassies or consulate. H&r block free taxes Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3834 London, England (44) (20) 7894-0476 Paris, France (33) (1) 4312-2555 Please contact the office for times when assistance will be available. H&r block free taxes If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). H&r block free taxes If you are in a U. H&r block free taxes S. H&r block free taxes territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. H&r block free taxes S. H&r block free taxes Virgin Islands) and have a tax question, you can call 1-800-829-1040. H&r block free taxes Evaluating the quality of our telephone services. H&r block free taxes To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. H&r block free taxes One method is for a second IRS representative to listen in on or record random telephone calls. H&r block free taxes Another is to ask some callers to complete a short survey at the end of the call. H&r block free taxes Walk-in. H&r block free taxes Some products and services are available on a walk-in basis. H&r block free taxes   Products. H&r block free taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H&r block free taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. H&r block free taxes Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. H&r block free taxes Services. H&r block free taxes You can walk in to your local TAC most business days for personal, face-to-face tax help. H&r block free taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. H&r block free taxes 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&r block free taxes No appointment is necessary—just walk in. H&r block free taxes Before visiting, check www. H&r block free taxes irs. H&r block free taxes gov/localcontacts for hours of operation and services provided. H&r block free taxes If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. H&r block free taxes You can leave a message and a representative will call you back within 2 business days. H&r block free taxes All other issues will be handled without an appointment. H&r block free taxes To call your local TAC, go to  www. H&r block free taxes irs. H&r block free taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. H&r block free taxes Outside the U. H&r block free taxes S. H&r block free taxes If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. H&r block free taxes S. H&r block free taxes Embassies and consulates. H&r block free taxes Mail. H&r block free taxes You can send your order for forms, instructions, and publications to the address below. H&r block free taxes You should receive a response within 10 days after your request is received. H&r block free taxes  Internal Revenue Service 1201 N. H&r block free taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. H&r block free taxes S. H&r block free taxes If you are outside the United States, you can get tax assistance by writing to the address below. H&r block free taxes  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. H&r block free taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. H&r block free taxes Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. H&r block free taxes TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. H&r block free taxes Remember, the worst thing you can do is nothing at all. H&r block free taxes   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. H&r block free taxes You face (or your business is facing) an immediate threat of adverse action. H&r block free taxes You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. H&r block free taxes   If you qualify for help, they will do everything they can to get your problem resolved. H&r block free taxes You will be assigned to one advocate who will be with you at every turn. H&r block free taxes TAS has offices in every state, the District of Columbia, and Puerto Rico. H&r block free taxes Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. H&r block free taxes And its services are always free. H&r block free taxes   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. H&r block free taxes The TAS tax toolkit at www. H&r block free taxes TaxpayerAdvocate. H&r block free taxes irs. H&r block free taxes gov can help you understand these rights. H&r block free taxes   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. H&r block free taxes irs. H&r block free taxes gov/advocate. H&r block free taxes You can also call the toll-free number at 1-877-777-4778. H&r block free taxes Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. H&r block free taxes These individuals can also access the IRS through relay services such as the Federal Relay Service at www. H&r block free taxes gsa. H&r block free taxes gov/fedrelay. H&r block free taxes   TAS also handles large-scale or systemic problems that affect many taxpayers. H&r block free taxes If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. H&r block free taxes irs. H&r block free taxes gov/advocate. H&r block free taxes    Outside the U. H&r block free taxes S. H&r block free taxes If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. H&r block free taxes You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. H&r block free taxes R. H&r block free taxes 00968-8000 Low Income Taxpayer Clinics (LITCs). H&r block free taxes   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. H&r block free taxes Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. H&r block free taxes These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. H&r block free taxes Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. H&r block free taxes For more information and to find a clinic near you, see the LITC page on www. H&r block free taxes irs. H&r block free taxes gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. H&r block free taxes This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. H&r block free taxes Free tax services. H&r block free taxes   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. H&r block free taxes Learn about free tax information from the IRS, including publications, services, and education and assistance programs. H&r block free taxes The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. H&r block free taxes The majority of the information and services listed in this publication are available to you free of charge. H&r block free taxes If there is a fee associated with a resource or service, it is listed in the publication. H&r block free taxes   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. H&r block free taxes DVD for tax products. H&r block free taxes You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. H&r block free taxes Prior-year forms, instructions, and publications. H&r block free taxes Tax Map: an electronic research tool and finding aid. H&r block free taxes Tax law frequently asked questions. H&r block free taxes Tax Topics from the IRS telephone response system. H&r block free taxes Internal Revenue Code—Title 26 of the U. H&r block free taxes S. H&r block free taxes Code. H&r block free taxes Links to other Internet-based tax research materials. H&r block free taxes Fill-in, print, and save features for most tax forms. H&r block free taxes Internal Revenue Bulletins. H&r block free taxes Toll-free and email technical support. H&r block free taxes Two releases during the year. H&r block free taxes  – The first release will ship the beginning of January 2013. H&r block free taxes  – The final release will ship the beginning of March 2013. H&r block free taxes Purchase the DVD from National Technical Information Service (NTIS) at www. H&r block free taxes irs. H&r block free taxes gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). H&r block free taxes Prev  Up  Next   Home   More Online Publications