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Military turbotax Publication 521 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Military turbotax Tax questions. Military turbotax Useful Items - You may want to see: What's New Standard mileage rate. Military turbotax For 2013, the standard mileage rate for using your vehicle to move to a new home is 24 cents per mile. Military turbotax See Travel by car under Deductible Moving Expenses. Military turbotax Reminders Future developments. Military turbotax For the latest information about developments related to Publication 521, such as legislation enacted after it was published, go to www. Military turbotax irs. Military turbotax gov/pub521. Military turbotax Change of address. Military turbotax If you change your mailing address, be sure to notify the IRS using Form 8822, Change of Address. Military turbotax Mail it to the Internal Revenue Service Center for your old address. Military turbotax Addresses for the service centers are on the back of the form. Military turbotax If you change your business address or the identity of your responsible party, use Form 8822-B, Change of Address or Responsible Party—Business. Military turbotax Photographs of missing children. Military turbotax The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Military turbotax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Military turbotax You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Military turbotax Introduction This publication explains the deduction of certain expenses of moving to a new home because you changed job locations or started a new job. Military turbotax It includes the following topics. Military turbotax Who can deduct moving expenses. Military turbotax What moving expenses are deductible. Military turbotax What moving expenses are not deductible. Military turbotax How a reimbursement affects your moving expense deduction. Military turbotax How and when to report moving expenses. Military turbotax Special rules for members of the Armed Forces. Military turbotax Form 3903, Moving Expenses, is used to claim the moving expense deduction. Military turbotax An example of how to report your moving expenses, including a filled-in Form 3903, is shown near the end of the publication. Military turbotax You may be able to deduct moving expenses whether you are self-employed or an employee. Military turbotax Your expenses generally must be related to starting work at your new job location. Military turbotax However, certain retirees and survivors may qualify to claim the deduction even though they are not starting work at a new job location. Military turbotax See Who Can Deduct Moving Expenses. Military turbotax Recordkeeping. Military turbotax It is important to maintain an accurate record of expenses you paid to move. Military turbotax You should save items such as receipts, bills, cancelled checks, credit card statements, and mileage logs. Military turbotax Also, you should save your Form W-2 and statements of reimbursement from your employer. Military turbotax Comments and suggestions. Military turbotax We welcome your comments about this publication and your suggestions for future editions. Military turbotax You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Military turbotax NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Military turbotax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Military turbotax You can send your comments from www. Military turbotax irs. Military turbotax gov/formspubs/. Military turbotax Click on “More Information” and then on “Comment on Tax Forms and Publications”. Military turbotax Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Military turbotax Ordering forms and publications. Military turbotax Visit www. Military turbotax irs. Military turbotax gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Military turbotax Internal Revenue Service 1201 N. Military turbotax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Military turbotax If you have a tax question, check the information available on IRS. Military turbotax gov or call 1-800-829-1040. Military turbotax We cannot answer tax questions sent to either of the above addresses. Military turbotax Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide Forms (and Instructions) 1040 U. Military turbotax S. Military turbotax Individual Income Tax Return 1040X Amended U. Military turbotax S. Military turbotax Individual Income Tax Return 3903 Moving Expenses 8822 Change of Address 8822–B Change of Address or Responsible Party-Business See How To Get Tax Help, near the end of this publication, for information about getting the publications and the forms listed above. Military turbotax Prev Up Next Home More Online Publications
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Military turbotax 2. Military turbotax Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. Military turbotax 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. Military turbotax S. Military turbotax citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. Military turbotax Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. Military turbotax Income Tax Withholding U. Military turbotax S. Military turbotax employers generally must withhold U. Military turbotax S. Military turbotax income tax from the pay of U. Military turbotax S. Military turbotax citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. Military turbotax Foreign earned income exclusion. Military turbotax Your employer does not have to withhold U. Military turbotax S. Military turbotax income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. Military turbotax Your employer should withhold taxes from any wages you earn for working in the United States. Military turbotax Statement. Military turbotax You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. Military turbotax Form 673 is an acceptable statement. Military turbotax You can use Form 673 only if you are a U. Military turbotax S. Military turbotax citizen. Military turbotax You do not have to use the form. Military turbotax You can prepare your own statement. Military turbotax See a copy of Form 673, later. Military turbotax Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. Military turbotax However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. Military turbotax In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. Military turbotax Foreign tax credit. Military turbotax If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. Military turbotax You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. Military turbotax Withholding from pension payments. Military turbotax U. Military turbotax S. Military turbotax payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. Military turbotax You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. Military turbotax S. Military turbotax possession, or Certify to the payer that you are not a U. Military turbotax S. Military turbotax citizen or resident alien or someone who left the United States to avoid tax. Military turbotax Check your withholding. Military turbotax Before you report U. Military turbotax S. Military turbotax income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. Military turbotax Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. Military turbotax Check your U. Military turbotax S. Military turbotax income tax withholding even if you pay someone else to prepare your tax return. Military turbotax You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. Military turbotax This image is too large to be displayed in the current screen. Military turbotax Please click the link to view the image. Military turbotax Form 673 30% Flat Rate Withholding Generally, U. Military turbotax S. Military turbotax payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. Military turbotax If you are a U. Military turbotax S. Military turbotax citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. Military turbotax Use Form W-9 to notify the payer. Military turbotax You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. Military turbotax Social security benefits paid to residents. Military turbotax If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. Military turbotax The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. Military turbotax If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. Military turbotax The following information must be submitted with your Form 1040 or Form 1040A. Military turbotax A copy of Form SSA-1042S, Social Security Benefit Statement. Military turbotax A copy of your “green card. Military turbotax ” A signed declaration that includes the following statements. Military turbotax “I am a U. Military turbotax S. Military turbotax lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Military turbotax I am filing a U. Military turbotax S. Military turbotax income tax return for the taxable year as a resident alien reporting all of my worldwide income. Military turbotax I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. Military turbotax ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. Military turbotax General Information In general, U. Military turbotax S. Military turbotax social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. Military turbotax You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. Military turbotax S. Military turbotax port while you are employed on it. Military turbotax You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). Military turbotax You are working for an American employer (defined later). Military turbotax You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. Military turbotax S. Military turbotax Treasury Department. Military turbotax American vessel or aircraft. Military turbotax An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. Military turbotax S. Military turbotax citizens, residents, or corporations. Military turbotax An American aircraft is an aircraft registered under the laws of the United States. Military turbotax American employer. Military turbotax An American employer includes any of the following. Military turbotax The U. Military turbotax S. Military turbotax Government or any of its instrumentalities. Military turbotax An individual who is a resident of the United States. Military turbotax A partnership of which at least two-thirds of the partners are U. Military turbotax S. Military turbotax residents. Military turbotax A trust of which all the trustees are U. Military turbotax S. Military turbotax residents. Military turbotax A corporation organized under the laws of the United States, any U. Military turbotax S. Military turbotax state, or the District of Columbia, Puerto Rico, the U. Military turbotax S. Military turbotax Virgin Islands, Guam, or American Samoa. Military turbotax An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. Military turbotax S. Military turbotax government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. Military turbotax Foreign affiliate. Military turbotax A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. Military turbotax For a corporation, the 10% interest must be in its voting stock. Military turbotax For any other entity, the 10% interest must be in its profits. Military turbotax Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. Military turbotax S. Military turbotax citizens and resident aliens working abroad for foreign affiliates of American employers. Military turbotax Once you enter into an agreement, coverage cannot be terminated. Military turbotax Excludable meals and lodging. Military turbotax Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. Military turbotax Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. Military turbotax These agreements are commonly referred to as totalization agreements and are in effect with the following countries. Military turbotax Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland France Germany Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Military turbotax The agreements generally make sure that you pay social security taxes to only one country. Military turbotax Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. Military turbotax However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. Military turbotax S. Military turbotax social security. Military turbotax You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. Military turbotax O. Military turbotax Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. Military turbotax socialsecurity. Military turbotax gov/international. Military turbotax Covered by U. Military turbotax S. Military turbotax only. Military turbotax If your pay in a foreign country is subject only to U. Military turbotax S. Military turbotax social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. Military turbotax Covered by foreign country only. Military turbotax If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. Military turbotax S. Military turbotax social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. Military turbotax If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. Military turbotax S. Military turbotax Social Security Administration, Office of International Programs, at the address listed earlier. Military turbotax The statement should indicate that your wages are not covered by the U. Military turbotax S. Military turbotax social security system. Military turbotax This statement should be kept by your employer because it establishes that your pay is exempt from U. Military turbotax S. Military turbotax social security tax. Military turbotax Only wages paid on or after the effective date of the totalization agreement can be exempt from U. Military turbotax S. Military turbotax social security tax. Military turbotax Prev Up Next Home More Online Publications