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Irs Tax Extension

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Irs Tax Extension

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

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Features and Benefits of Electronic Funds Withdrawal:

  • It's convenient. Individual and business filers can e-file and e-pay in a single step.
  • It's free, but check with your financial institution about any fees it may charge.
  • It’s safe and secure. Payment information is used only for the tax payment(s) authorized.
  • Bank account information is safeguarded.
  • Payment information will not be disclosed for any reason other than for processing authorized payment transactions.
  • Form 1040 family, Form 1120 series, Form(s) 2350, 4868, 7004, 8868 and 990-PF can be e-filed early and, at the same time, have an Electronic Funds Withdrawal (EFW) scheduled for settlement on a future date, up to and including the return due date.
  • For Form(s) 720, 940, 941, 943, 944, 945 and 2290 the electronic payment will be effective (i.e., settled) on the date the return or form is e-filed.
  • After the return due date, the effective date for EFW payments is the date the return or form is successfully transmitted.
  • New for Filing Season 2014 - Up to four quarterly payments can be submitted with Form(s) 990-PF, 1041 (1041-ES) and 1120/1120-F/1120-S/1120-POL.
  • Up to four Form 1040-ES estimated tax payments for TY 2014 may be submitted with the TY 2013 e-filed return, regardless if the TY 2013 return has a balance due or not. 
    • A separate payment record is required for each (business or individual) estimated payment. 
    • The bank account information can be the same or different for each payment entered.

How to Make an Electronic Funds Withdrawal Payment:

  • Use Free File, commercial software or a paid preparer, to e-file your federal tax return, and at the same time, use EFW to make your payment(s). 
     
  • Upon selection of the electronic funds withdrawal option, a payment record will display for entry of payment information (see EFW Payment Record Item and Instructions table below).
    • Enter your financial institution's routing transit number and account number. Check with your financial institution to confirm these numbers.
    • Select the type of account from which the payment is to be debited (checking or savings).
    • Enter the amount of your payment. A single payment cannot equal or exceed $100 million.
  • Penalty and/or interest can be added to your balance due payment.  Some commercial software will compute these amounts or they can be computed manually.  Or you can wait and be billed for any applicable penalty and/or interest you may owe. 
  • Electronic funds withdrawal payments cannot be initiated after the return or form is filed.
  • You cannot make Federal Tax Deposits using the EFW payment option. For payment options for making Federal Tax Deposits, please refer to the Tax Form Instructions for that respective form.

 

EFW Payment Record Item and Instructions
Item Instructions
Primary SSN This is the social security number of the first person listed on the return.  Note: For Business Return/Forms an Employer Identification Number would be entered instead of an SSN.
Secondary SSN If applicable, this is the social security number of the second person listed on the return.
Routing Transit Number The first two digits of the routing number must be 01 through 12 or 21 through 32. Do not use a deposit slip to verify the number because it may contain internal routing numbers that are not part of the actual routing number. On the sample check below, the routing number is 250250025.
Bank Account Number The account number can be up to 17 digits. Omit hyphens, spaces, and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check below, the account number is 20202086. Do not to include the check number.
Type of Account The type of account can either be savings or checking. Many credit unions don't allow an electronic funds withdrawal from a savings account. Please check with your financial institution for further details.
Amount of Tax Payment Enter the amount you want withdrawn from your bank account. Depending on the software used payments should be in whole dollars or dollars and cents. Employment and excise tax payments and payments made using Modernized e-File software should be made in dollars and cents. 
Tax Type Code The commercial software used will display all values allowed for this field (e.g., 10401, 22901).
Requested Payment Date Enter the date you would like funds to be withdrawn from your bank account in the format: YYYYMMDD (e.g., 20140415).
Taxpayer's Daytime Telephone Number Enter a telephone number where you can be reached Monday through Friday between the hours of 8 a.m.and 5:30 p.m. This number will only be used to contact you if there is a problem with your payment information. (Note: for foreign telephone numbers, enter the first 10 digits. The complete number will be retrieved from the return, if IRS needs to reach you.

Sample Check:

Facts You Need to Know:

  • This transaction authorizes the U.S. Department of the Treasury (through a Treasury Financial Agent) to transfer the specified payment amount from the specified bank account to the Treasury’s account.
  • “IRS USA Tax Payment,”  "IRS USA Tax Pymt," or something similar will be shown on your bank statement as proof of payment. 
  • If the payment date requested is a weekend or bank holiday, the payment will be withdrawn on the next business day. In that case, your bank may put a hold on those funds, and treat it as a pending transaction.
  • The payment amount will be debited in a single transaction. No recurring or partial withdrawals will be made.

Cancellations, Errors and Questions:

  • Once your return is accepted, information pertaining to your payment, such as account information, payment date or amount, cannot be changed. If changes are needed, the only option is to cancel the payment and choose another payment method.
  • Call IRS e-file Payment Services at 1-888-353-4537 to inquire about or cancel a payment, or to report problems such as bank closures, lost or stolen bank account numbers, closed bank accounts, or unauthorized transactions. If calling to inquire about your payment, wait 7 to 10 days after your return was accepted before calling. Customer Service is available 24/7.
  • Cancellation requests must be received no later than 11:59 p.m. ET two business days prior to the scheduled payment date.
  • If a payment is returned by your financial institution (e.g., due to insufficient funds, incorrect account information, closed account, etc.) the IRS will mail a notification letter to the address we have on file for you, explaining why the payment could not be processed, and providing alternate payment options. For questions regarding the letter, please call 1-888-353-4537.
  • In the event your financial institution is unable to process your payment request, you will be responsible for making other payment arrangements, and for any penalties and interest incurred.
  • Contact the IRS immediately at 1-800-829-1040 if there is an error in the amount withdrawn.
  • In the event Treasury causes an incorrect amount of funds to be withdrawn from a bank account, Treasury will return any improperly transferred funds.

Additional information is available in the articles below:

Electronic Funds Withdrawal and Credit or Debit Card Payment Options for Individuals

Electronic Funds Withdrawal and Credit or Debit Card Payment Options for Businesses

Pay Taxes by Credit or Debit Card

Electronic Federal Tax Payment System (EFTPS)

Download IRS Forms and Instructions

Electronic Payment Options Home Page

Page Last Reviewed or Updated: 13-Dec-2013

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