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State Tax Return Free Filing

State tax return free filing Publication 521 - Main Content Table of Contents Who Can Deduct Moving ExpensesMove Related to Start of Work Distance Test Time Test Retirees or Survivors Who Move to the United States Deductible Moving ExpensesMoves to Locations in the United States Moves to Locations Outside the United States Nondeductible Expenses ReimbursementsTypes of Reimbursement Plans Tax Withholding and Estimated Tax How and When To ReportForm 3903 When To Deduct Expenses Illustrated Example Members of the Armed Forces How To Get Tax Help Who Can Deduct Moving Expenses You can deduct your moving expenses if you meet all three of the following requirements. State tax return free filing Your move is closely related to the start of work. State tax return free filing You meet the distance test. State tax return free filing You meet the time test. State tax return free filing After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. State tax return free filing Retirees, survivors, and Armed Forces members. State tax return free filing   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. State tax return free filing These rules are discussed later in this publication. State tax return free filing Move Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. State tax return free filing Closely related in time. State tax return free filing   In most cases, you can consider moving expenses incurred within 1 year from the date you first reported to work at the new location as closely related in time to the start of work. State tax return free filing It is not necessary that you arrange to work before moving to a new location, as long as you actually go to work in that location. State tax return free filing    Figure A. State tax return free filing Illustration of Distance Test Please click here for the text description of the image. State tax return free filing Figure A   If you do not move within 1 year of the date you begin work, you ordinarily cannot deduct the expenses unless you can show that circumstances existed that prevented the move within that time. State tax return free filing Example. State tax return free filing Your family moved more than a year after you started work at a new location. State tax return free filing You delayed the move for 18 months to allow your child to complete high school. State tax return free filing You can deduct your moving expenses. State tax return free filing Closely related in place. State tax return free filing   You can generally consider your move closely related in place to the start of work if the distance from your new home to the new job location is not more than the distance from your former home to the new job location. State tax return free filing If your move does not meet this requirement, you may still be able to deduct moving expenses if you can show that: You are required to live at your new home as a condition of your employment, or You will spend less time or money commuting from your new home to your new job location. State tax return free filing Home defined. State tax return free filing   Your home means your main home (residence). State tax return free filing It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. State tax return free filing It does not include other homes owned or kept up by you or members of your family. State tax return free filing It also does not include a seasonal home, such as a summer beach cottage. State tax return free filing Your former home means your home before you left for your new job location. State tax return free filing Your new home means your home within the area of your new job location. State tax return free filing Retirees or survivors. State tax return free filing   You may be able to deduct the expenses of moving to the United States or its possessions even though the move is not related to the start of work at a new job location. State tax return free filing You must have worked outside the United States or be a survivor of someone who did. State tax return free filing See Retirees or Survivors Who Move to the United States, later. State tax return free filing Distance Test Your move will meet the distance test if your new main job location is at least 50 miles farther from your former home than your old main job location was from your former home. State tax return free filing For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. State tax return free filing You can use Worksheet 1 to see if you meet this test. State tax return free filing Worksheet 1. State tax return free filing Distance Test   Note. State tax return free filing Members of the Armed Forces may not have to meet this test. State tax return free filing See Members of the Armed Forces. State tax return free filing     1. State tax return free filing Enter the number of miles from your old home to your new workplace 1. State tax return free filing miles 2. State tax return free filing Enter the number of miles from your old home to your old workplace 2. State tax return free filing miles 3. State tax return free filing Subtract line 2 from line 1. State tax return free filing If zero or less, enter -0- 3. State tax return free filing miles 4. State tax return free filing Is line 3 at least 50 miles? □ Yes. State tax return free filing You meet this test. State tax return free filing  □ No. State tax return free filing You do not meet this test. State tax return free filing You cannot deduct your moving expenses. State tax return free filing The distance between a job location and your home is the shortest of the more commonly traveled routes between them. State tax return free filing The distance test considers only the location of your former home. State tax return free filing It does not take into account the location of your new home. State tax return free filing See Figure A, earlier. State tax return free filing Example. State tax return free filing You moved to a new home less than 50 miles from your former home because you changed main job locations. State tax return free filing Your old main job location was 3 miles from your former home. State tax return free filing Your new main job location is 60 miles from that home. State tax return free filing Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test. State tax return free filing First job or return to full-time work. State tax return free filing   If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test. State tax return free filing   If you go back to full-time work after a substantial period of part-time work or unemployment, your place of work also must be at least 50 miles from your former home. State tax return free filing Armed Forces. State tax return free filing   If you are in the Armed Forces and you moved because of a permanent change of station, you do not have to meet the distance test. State tax return free filing See Members of the Armed Forces, later. State tax return free filing Main job location. State tax return free filing   Your main job location is usually the place where you spend most of your working time. State tax return free filing This could be your office, plant, store, shop, or other location. State tax return free filing If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. State tax return free filing Union members. State tax return free filing   If you work for several employers on a short-term basis and you get work under a union hall system (such as a construction or building trades worker), your main job location is the union hall. State tax return free filing More than one job. State tax return free filing   If you have more than one job at any time, your main job location depends on the facts in each case. State tax return free filing The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. State tax return free filing    Table 1. State tax return free filing Satisfying the Time Test for Employees and Self-Employed Persons IF you are. State tax return free filing . State tax return free filing . State tax return free filing THEN you satisfy the time test by meeting the. State tax return free filing . State tax return free filing . State tax return free filing an employee 39-week test for employees. State tax return free filing self-employed 78-week test for self-employed persons. State tax return free filing both self-employed and an employee at the same time 78-week test for a self-employed person or the 39-week  test for an employee. State tax return free filing Your principal place of work  determines which test applies. State tax return free filing both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. State tax return free filing Time Test To deduct your moving expenses, you also must meet one of the following two time tests. State tax return free filing The time test for employees. State tax return free filing The time test for self-employed persons. State tax return free filing Both of these tests are explained below. State tax return free filing See Table 1, below, for a summary of these tests. State tax return free filing You can deduct your moving expenses before you meet either of the time tests. State tax return free filing See Time Test Not Yet Met, later. State tax return free filing Time Test for Employees If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location (39-week test). State tax return free filing Full-time employment depends on what is usual for your type of work in your area. State tax return free filing For purposes of this test, the following four rules apply. State tax return free filing You count only your full-time work as an employee, not any work you do as a self-employed person. State tax return free filing You do not have to work for the same employer for all 39 weeks. State tax return free filing You do not have to work 39 weeks in a row. State tax return free filing You must work full time within the same general commuting area for all 39 weeks. State tax return free filing Temporary absence from work. State tax return free filing   You are considered to have worked full time during any week you are temporarily absent from work because of illness, strikes, lockouts, layoffs, natural disasters, or similar causes. State tax return free filing You are also considered to have worked full time during any week you are absent from work for leave or vacation provided for in your work contract or agreement. State tax return free filing Seasonal work. State tax return free filing   If your work is seasonal, you are considered to be working full time during the off-season only if your work contract or agreement covers an off-season period of less than 6 months. State tax return free filing For example, a school teacher on a 12-month contract who teaches on a full-time basis for more than 6 months is considered to have worked full time for the entire 12 months. State tax return free filing    Figure B. State tax return free filing Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. State tax return free filing Figure B Time Test for Self-Employed Persons If you are self-employed, you must work full time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months after you arrive in the general area of your new job location (78-week test). State tax return free filing For purposes of the time test for self-employed persons, the following three rules apply. State tax return free filing You count any full-time work you do either as an employee or as a self-employed person. State tax return free filing You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. State tax return free filing You must work within the same general commuting area for all 78 weeks. State tax return free filing Example. State tax return free filing You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. State tax return free filing You pay moving expenses in 2013 and 2014 in connection with this move. State tax return free filing On April 15, 2014, when you file your income tax return for the year 2013, you have been performing services as a self-employed individual on a full-time basis in New York City for approximately 20 weeks. State tax return free filing Although you have not satisfied the 78-week employment condition at this time, you can deduct your 2013 moving expenses on your 2013 income tax return as there is still sufficient time remaining before December 1, 2015, to satisfy such condition. State tax return free filing You can deduct any moving expenses you pay in 2014 on your 2014 income tax return even if you have not met the 78-week test. State tax return free filing You have until December 1, 2015, to satisfy this requirement. State tax return free filing Self-employment. State tax return free filing   You are self-employed if you work as the sole owner of an unincorporated business or as a partner in a partnership carrying on a business. State tax return free filing You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. State tax return free filing Full-time work. State tax return free filing   You can count only those weeks during which you work full time as a week of work. State tax return free filing Whether you work full time during any week depends on what is usual for your type of work in your area. State tax return free filing For example, you are a self-employed dentist and maintain office hours 4 days a week. State tax return free filing You are considered to perform services full time if maintaining office hours 4 days a week is not unusual for other self-employed dentists in your area. State tax return free filing Temporary absence from work. State tax return free filing   You are considered to be self-employed on a full-time basis during any week you are temporarily absent from work because of illness, strikes, natural disasters, or similar causes. State tax return free filing Seasonal trade or business. State tax return free filing   If your trade or business is seasonal, the off-season weeks when no work is required or available may be counted as weeks during which you worked full time. State tax return free filing The off-season must be less than 6 months and you must work full time before and after the off-season. State tax return free filing Example. State tax return free filing You own and operate a motel at a beach resort. State tax return free filing The motel is closed for 5 months during the off-season. State tax return free filing You work full time as the operator of the motel before and after the off-season. State tax return free filing You are considered self-employed on a full-time basis during the weeks of the off-season. State tax return free filing   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. State tax return free filing Example. State tax return free filing Justin quit his job and moved from the east coast to the west coast to begin a full-time job as a cabinet-maker for C and L Cabinet Shop. State tax return free filing He generally worked at the shop about 40 hours each week. State tax return free filing Shortly after the move, Justin also began operating a cabinet-installation business from his home for several hours each afternoon and all day on weekends. State tax return free filing Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. State tax return free filing    If Justin is unable to satisfy the requirements of the 39-week test during the 12-month period immediately following his arrival in the general location of his new principal place of work, he can satisfy the 78-week test. State tax return free filing Joint Return If you are married, file a joint return, and both you and your spouse work full-time, either of you can satisfy the full-time work test. State tax return free filing However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. State tax return free filing Time Test Not Yet Met You can deduct your moving expenses on your 2013 tax return even though you have not met the time test by the date your 2013 return is due. State tax return free filing You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. State tax return free filing If you do not deduct your moving expenses on your 2013 return, and you later meet the time test, you can file an amended return for 2013 to take the deduction. State tax return free filing See When To Deduct Expenses later, for more details. State tax return free filing Failure to meet the time test. State tax return free filing    If you deduct moving expenses but do not meet the time test in 2014 or 2015, you must either: Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. State tax return free filing Example. State tax return free filing You arrive in the general area of your new job location, as an employee, on September 15, 2013. State tax return free filing You deduct your moving expenses on your 2013 return, the year of the move, even though you have not yet met the time test by the date your return is due. State tax return free filing If you do not meet the 39-week test during the 12-month period following your arrival in the general area of your new job location, you must either: Report your moving expense deduction as other income on your Form 1040 for 2014, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. State tax return free filing Exceptions to the Time Test You do not have to meet the time test if one of the following applies. State tax return free filing You are in the Armed Forces and you moved because of a permanent change of station. State tax return free filing See Members of the Armed Forces , later. State tax return free filing Your main job location was outside the United States and you moved to the United States because you retired. State tax return free filing See Retirees or Survivors Who Move to the United States, later. State tax return free filing You are the survivor of a person whose main job location at the time of death was outside the United States. State tax return free filing See Retirees or Survivors Who Move to the United States, later. State tax return free filing Your job at the new location ends because of death or disability. State tax return free filing You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. State tax return free filing For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job. State tax return free filing Retirees or Survivors Who Move to the United States If you are a retiree who was working abroad or a survivor of a decedent who was working abroad and you move to the United States or one of its possessions, you do not have to meet the time test, discussed earlier. State tax return free filing However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. State tax return free filing If you are living in the United States, retire, and then move and remain retired, you cannot claim a moving expense deduction for that move. State tax return free filing United States defined. State tax return free filing   For this section of this publication, the term “United States” includes the possessions of the United States. State tax return free filing Retirees who were working abroad. State tax return free filing   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. State tax return free filing However, both your former main job location and your former home must have been outside the United States. State tax return free filing Permanently retired. State tax return free filing   You are considered permanently retired when you cease gainful full-time employment or self-employment. State tax return free filing If, at the time you retire, you intend your retirement to be permanent, you will be considered retired even though you later return to work. State tax return free filing Your intention to retire permanently may be determined by: Your age and health, The customary retirement age for people who do similar work, Whether you receive retirement payments from a pension or retirement fund, and The length of time before you return to full-time work. State tax return free filing Decedents. State tax return free filing   Qualified deductible moving expenses are allowed on a final return (Form 1040 or 1040NR) when a taxpayer has moved and dies within the same calendar year. State tax return free filing The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. State tax return free filing   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. State tax return free filing For more information, see Publication 559, Survivors, Executors, and Administrators. State tax return free filing Survivors of decedents who were working abroad. State tax return free filing   If you are the spouse or the dependent of a person whose main job location at the time of death was outside the United States, you can deduct moving expenses if the following five requirements are met. State tax return free filing The move is to a home in the United States. State tax return free filing The move begins within 6 months after the decedent's death. State tax return free filing (When a move begins is described below. State tax return free filing ) The move is from the decedent's former home. State tax return free filing The decedent's former home was outside the United States. State tax return free filing The decedent's former home was also your home. State tax return free filing When a move begins. State tax return free filing   A move begins when one of the following events occurs. State tax return free filing You contract for your household goods and personal effects to be moved to your home in the United States, but only if the move is completed within a reasonable time. State tax return free filing Your household goods and personal effects are packed and on the way to your home in the United States. State tax return free filing You leave your former home to travel to your new home in the United States. State tax return free filing Deductible Moving Expenses If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses, you can deduct the reasonable expenses of: Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and Traveling (including lodging but not meals) to your new home. State tax return free filing You cannot deduct any expenses for meals. State tax return free filing Reasonable expenses. State tax return free filing   You can deduct only those expenses that are reasonable for the circumstances of your move. State tax return free filing For example, the cost of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. State tax return free filing If during your trip to your new home, you stop over, or make side trips for sightseeing, the additional expenses for your stopover or side trips are not deductible as moving expenses. State tax return free filing Example. State tax return free filing Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. State tax return free filing On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. State tax return free filing Since Beth's excursion into Canada was away from the usual Boston-Buffalo route, the expenses paid or incurred for the excursion are not deductible. State tax return free filing Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. State tax return free filing Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. State tax return free filing Travel by car. State tax return free filing   If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either: Your actual expenses, such as the amount you pay for gas and oil for your car, if you keep an accurate record of each expense, or The standard mileage rate of 24 cents per mile. State tax return free filing Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct the parking fees and tolls you pay to move. State tax return free filing You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. State tax return free filing Member of your household. State tax return free filing   You can deduct moving expenses you pay for yourself and members of your household. State tax return free filing A member of your household is anyone who has both your former and new home as his or her home. State tax return free filing It does not include a tenant or employee, unless that person is your dependent. State tax return free filing Moves to Locations in the United States If you meet the requirements under Who Can Deduct Moving Expenses, earlier, you can deduct expenses for a move to the area of a new main job location within the United States or its possessions. State tax return free filing Your move may be from one U. State tax return free filing S. State tax return free filing location to another or from a foreign country to the United States. State tax return free filing Household goods and personal effects. State tax return free filing   You can deduct the cost of packing, crating, and transporting your household goods and personal effects and those of the members of your household from your former home to your new home. State tax return free filing For purposes of moving expenses, the term “personal effects” includes, but is not limited to, movable personal property that the taxpayer owns and frequently uses. State tax return free filing   If you use your own car to move your things, see Travel by car, earlier. State tax return free filing   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. State tax return free filing   You can deduct the cost of shipping your car and your household pets to your new home. State tax return free filing   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. State tax return free filing Your deduction is limited to the amount it would have cost to move them from your former home. State tax return free filing Example. State tax return free filing Paul Brown has been living and working in North Carolina for the last 4 years. State tax return free filing Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. State tax return free filing Paul got a job in Washington, DC. State tax return free filing It cost him $900 to move the furniture from his North Carolina apartment to Washington and $3,000 to move the stored furniture from Georgia to Washington. State tax return free filing It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. State tax return free filing He can deduct only $1,800 of the $3,000 he paid. State tax return free filing The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). State tax return free filing You cannot deduct the cost of moving furniture you buy on the way to your new home. State tax return free filing   Storage expenses. State tax return free filing   You can include the cost of storing and insuring household goods and personal effects within any period of 30 consecutive days after the day your things are moved from your former home and before they are delivered to your new home. State tax return free filing Travel expenses. State tax return free filing   You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new home. State tax return free filing This includes expenses for the day you arrive. State tax return free filing    The day of arrival is the day you secure lodging at the new place of residence, even if the lodging is on a temporary basis. State tax return free filing   You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved. State tax return free filing   The members of your household do not have to travel together or at the same time. State tax return free filing However, you can only deduct expenses for one trip per person. State tax return free filing If you use your own car, see Travel by car, earlier. State tax return free filing Example. State tax return free filing   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. State tax return free filing Josh drove the family car to Washington, DC, a trip of 1,100 miles. State tax return free filing His expenses were $264. State tax return free filing 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. State tax return free filing 00. State tax return free filing One week later, Robyn flew from Minneapolis to Washington, DC. State tax return free filing Her only expense was her $400 plane ticket. State tax return free filing The Blacks' deduction is $854. State tax return free filing 00 (Josh's $454. State tax return free filing 00 + Robyn's $400). State tax return free filing Moves to Locations Outside the United States To deduct expenses for a move outside the United States, you must move to the area of a new place of work outside the United States and its possessions. State tax return free filing You must meet the requirements under Who Can Deduct Moving Expenses , earlier. State tax return free filing Deductible expenses. State tax return free filing   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. State tax return free filing The cost of moving household goods and personal effects from your former home to your new home. State tax return free filing The cost of traveling (including lodging) from your former home to your new home. State tax return free filing The cost of moving household goods and personal effects to and from storage. State tax return free filing The cost of storing household goods and personal effects while you are at the new job location. State tax return free filing The first two items were explained earlier under Moves to Locations in the United States . State tax return free filing The last two items are discussed, later. State tax return free filing Moving goods and effects to and from storage. State tax return free filing   You can deduct the reasonable expenses of moving your personal effects to and from storage. State tax return free filing Storage expenses. State tax return free filing   You can deduct the reasonable expenses of storing your household goods and personal effects for all or part of the time the new job location remains your main job location. State tax return free filing Moving expenses allocable to excluded foreign income. State tax return free filing   If you live and work outside the United States, you may be able to exclude from income part or all of the income you earn in the foreign country. State tax return free filing You may also be able to claim a foreign housing exclusion or deduction. State tax return free filing If you claim the foreign earned income or foreign housing exclusion, you cannot deduct the part of your moving expenses that relates to the excluded income. State tax return free filing    Publication 54, Tax Guide for U. State tax return free filing S. State tax return free filing Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. State tax return free filing You can get the publication from most U. State tax return free filing S. State tax return free filing embassies and consulates, or see How To Get Tax Help at the end of this publication. State tax return free filing Nondeductible Expenses You cannot deduct the following items as moving expenses. State tax return free filing Any part of the purchase price of your new home. State tax return free filing Car tags. State tax return free filing Driver's license. State tax return free filing Expenses of buying or selling a home (including closing costs, mortgage fees, and points). State tax return free filing Expenses of entering into or breaking a lease. State tax return free filing Home improvements to help sell your home. State tax return free filing Loss on the sale of your home. State tax return free filing Losses from disposing of memberships in clubs. State tax return free filing Mortgage penalties. State tax return free filing Pre-move househunting expenses. State tax return free filing Real estate taxes. State tax return free filing Refitting of carpet and draperies. State tax return free filing Return trips to your former residence. State tax return free filing Security deposits (including any given up due to the move). State tax return free filing Storage charges except those incurred in transit and for foreign moves. State tax return free filing No double deduction. State tax return free filing   You cannot take a moving expense deduction and a business expense deduction for the same expenses. State tax return free filing You must decide if your expenses are deductible as moving expenses or as business expenses. State tax return free filing For example, expenses you have for travel, meals, and lodging while temporarily working at a place away from your regular place of work may be deductible as business expenses if you are considered away from home on business. State tax return free filing In most cases, your work at a single location is considered temporary if it is realistically expected to last (and does in fact last) for one year or less. State tax return free filing   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. State tax return free filing Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. State tax return free filing It covers reimbursements for any of your moving expenses discussed in this publication. State tax return free filing It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. State tax return free filing Types of Reimbursement Plans If you receive a reimbursement for your moving expenses, how you report this amount and your expenses depends on whether the reimbursement is paid to you under an accountable plan or a nonaccountable plan. State tax return free filing For a quick overview of how to report your reimbursement and moving expenses, see Table 2 in the section on How and When To Report, later. State tax return free filing Your employer should tell you what method of reimbursement is used and what records are required. State tax return free filing Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. State tax return free filing Your expenses must have a business connection – that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. State tax return free filing Two examples of this are the reasonable expenses of moving your possessions from your former home to your new home, and traveling from your former home to your new home. State tax return free filing You must adequately account to your employer for these expenses within a reasonable period of time. State tax return free filing You must return any excess reimbursement or allowance within a reasonable period of time. State tax return free filing Adequate accounting. State tax return free filing   You adequately account for your moving expenses by giving your employer documentation of those expenses, such as a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it. State tax return free filing Documentation includes receipts, canceled checks, and bills. State tax return free filing Reasonable period of time. State tax return free filing   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. State tax return free filing However, regardless of the facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. State tax return free filing You receive an advance within 30 days of the time you have an expense. State tax return free filing You adequately account for your expenses within 60 days after they were paid or incurred. State tax return free filing You return any excess reimbursement within 120 days after the expense was paid or incurred. State tax return free filing You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. State tax return free filing Excess reimbursement. State tax return free filing   This includes any amount you are paid (including advances and allowances) that is more than the moving expenses that you adequately accounted for to your employer within a reasonable period of time. State tax return free filing Returning excess reimbursements. State tax return free filing   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. State tax return free filing Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. State tax return free filing For example, if you received an advance and you did not spend all the money on deductible moving expenses, or you do not have proof of all your expenses, you have an excess reimbursement. State tax return free filing You meet accountable plan rules. State tax return free filing   If for all reimbursements you meet the three rules for an accountable plan (listed earlier), your employer should not include any reimbursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. State tax return free filing Instead, your employer should include the reimbursements in box 12 of your Form W-2. State tax return free filing Example. State tax return free filing You lived in Boston and accepted a job in Atlanta. State tax return free filing Under an accountable plan, your employer reimbursed you for your actual traveling expenses from Boston to Atlanta and the cost of moving your furniture to Atlanta. State tax return free filing Your employer will include the reimbursement on your Form W-2, box 12, with Code P. State tax return free filing If your moving expenses are more than your reimbursement, you may be able to deduct your additional expenses (see How and When To Report, later). State tax return free filing You do not meet accountable plan rules. State tax return free filing   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. State tax return free filing   If your deductible expenses are reimbursed under an otherwise accountable plan but you do not return, within a reasonable period, any reimbursement of expenses for which you did not adequately account, then only the amount for which you did adequately account is considered as paid under an accountable plan. State tax return free filing The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). State tax return free filing Reimbursement of nondeductible expenses. State tax return free filing   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. State tax return free filing The reimbursements you receive for the nondeductible expenses and any allowances for miscellaneous or unspecified expenses are treated as paid under a nonaccountable plan (see below) and are included in your income. State tax return free filing If you are reimbursed by your employer for the taxes you must pay (including social security and Medicare taxes) because you have received taxable moving expense reimbursements, you must pay tax on this reimbursement as well, and it is treated as paid under a nonaccountable plan. State tax return free filing Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. State tax return free filing In addition, the following payments will be treated as paid under a nonaccountable plan. State tax return free filing Excess reimbursements you fail to return to your employer. State tax return free filing Reimbursements of nondeductible expenses. State tax return free filing See Reimbursement of nondeductible expenses, earlier. State tax return free filing If an arrangement pays for your moving expenses by reducing your wages, salary, or other pay, the amount of the reduction will be treated as a payment made under a nonaccountable plan. State tax return free filing This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. State tax return free filing If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. State tax return free filing Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. State tax return free filing Your employer will report the total in box 1 of your Form W-2. State tax return free filing Example. State tax return free filing To get you to work in another city, your new employer reimburses you under an accountable plan for the $7,500 loss on the sale of your home. State tax return free filing Because this is a reimbursement of a nondeductible expense, it is treated as paid under a nonaccountable plan and must be included as income in box 1 of your Form W-2. State tax return free filing Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Do not include in income any moving expense payment you received under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. State tax return free filing These payments are made to persons displaced from their homes, businesses, or farms by federal projects. State tax return free filing Tax Withholding and Estimated Tax Your employer must withhold income, social security, and Medicare taxes from reimbursements and allowances paid to you that are included in your income. State tax return free filing See Reimbursements included in income, later. State tax return free filing Reimbursements excluded from income. State tax return free filing   Your employer should not include in your wages reimbursements paid under an accountable plan (explained earlier) for moving expenses that you: Could deduct if you had paid or incurred them, and Did not deduct in an earlier year. State tax return free filing These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. State tax return free filing Your employer should report these reimbursements on your Form W-2, box 12, with Code P. State tax return free filing    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). State tax return free filing Expenses deducted in earlier year. State tax return free filing   If you receive a reimbursement this year for moving expenses deducted in an earlier year, and the reimbursement is not included as wages in box 1 of your Form W-2, you must include the reimbursement in income on Form 1040, line 21. State tax return free filing Your employer should show the amount of your reimbursement in box 12 of your Form W-2. State tax return free filing Reimbursements included in income. State tax return free filing   Your employer must include in your income any reimbursements made (or treated as made) under a nonaccountable plan, even though they are for deductible moving expenses. State tax return free filing See Nonaccountable Plans under Types of Reimbursement Plans, earlier. State tax return free filing Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. State tax return free filing This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. State tax return free filing It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. State tax return free filing Reimbursement for deductible and nondeductible expenses. State tax return free filing    If your employer reimburses you for both deductible and nondeductible moving expenses, your employer must determine the amount of the reimbursement that is not taxable and not subject to withholding. State tax return free filing Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. State tax return free filing Amount of income tax withheld. State tax return free filing   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. State tax return free filing It depends in part on whether income tax is withheld from your regular wages, on whether the reimbursements and allowances are added to your regular wages, and on any information you have given to your employer on Form W-4, Employee's Withholding Allowance Certificate. State tax return free filing   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. State tax return free filing The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. State tax return free filing Estimated tax. State tax return free filing    If you must make estimated tax payments, you need to take into account any taxable reimbursements and deductible moving expenses in figuring your estimated tax. State tax return free filing For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. State tax return free filing How and When To Report This section explains how and when to report your moving expenses and any reimbursements or allowances you received for your move. State tax return free filing For a quick overview, see Table 2, later. State tax return free filing Form 3903 Use Form 3903 to figure your moving expense deduction. State tax return free filing Use a separate Form 3903 for each move for which you are deducting expenses. State tax return free filing Do not file Form 3903 if all of the following apply. State tax return free filing You moved to a location outside the United States in an earlier year. State tax return free filing You are claiming only storage fees while you were away from the United States. State tax return free filing Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. State tax return free filing Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Form 1040, line 26, and enter “Storage” on the dotted line next to the amount. State tax return free filing If you meet the special rules for members of the Armed Forces, see How to complete Form 3903 for members of the Armed Forces under Members of the Armed Forces, later. State tax return free filing Completing Form 3903. State tax return free filing   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. State tax return free filing If so, complete lines 1 through 3 of the form using your actual expenses (except, if you use your own car, you can figure expenses based on the standard mileage rate, instead of actual amounts for gas and oil). State tax return free filing Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. State tax return free filing This excluded amount should be identified on Form W-2, box 12, with code P. State tax return free filing Expenses greater than reimbursement. State tax return free filing   If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. State tax return free filing This is your moving expense deduction. State tax return free filing Expenses equal to or less than reimbursement. State tax return free filing    If line 3 is equal to or less than line 4, you have no moving expense deduction. State tax return free filing Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. State tax return free filing Table 2. State tax return free filing Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. State tax return free filing . State tax return free filing . State tax return free filing AND you have. State tax return free filing . State tax return free filing . State tax return free filing THEN. State tax return free filing . State tax return free filing . State tax return free filing your reimbursement reported only  in box 12 with code P moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses* and reimbursements. State tax return free filing your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. State tax return free filing your reimbursement divided  between box 12 and box 1 moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses,* but only the  reimbursements reported in box 12 of  Form W-2. State tax return free filing your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. State tax return free filing no reimbursement moving expenses file Form 3903 showing all allowable  expenses. State tax return free filing * * See Deductible Moving Expenses, earlier, for allowable expenses. State tax return free filing    Where to deduct. State tax return free filing   Deduct your moving expenses on Form 1040, line 26. State tax return free filing The amount of moving expenses you can deduct is shown on Form 3903, line 5. State tax return free filing    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. State tax return free filing   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. State tax return free filing Expenses not reimbursed. State tax return free filing   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. State tax return free filing Example. State tax return free filing In December 2012, your employer transferred you to another city in the United States, where you still work. State tax return free filing You are single and were not reimbursed for your moving expenses. State tax return free filing In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. State tax return free filing In January 2013, you paid for travel to the new city. State tax return free filing You can deduct these additional expenses on your 2013 tax return. State tax return free filing Expenses reimbursed. State tax return free filing   If you are reimbursed for your expenses and you use the cash method of accounting, you can deduct your expenses either in the year you paid them or in the year you received the reimbursement. State tax return free filing If you use the cash method of accounting, you can choose to deduct the expenses in the year you are reimbursed even though you paid the expenses in a different year. State tax return free filing See Choosing when to deduct, next. State tax return free filing   If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Form 1040, line 21. State tax return free filing Choosing when to deduct. State tax return free filing   If you use the cash method of accounting, which is used by most individuals, you can choose to deduct moving expenses in the year your employer reimburses you if: You paid the expenses in a year before the year of reimbursement, or You paid the expenses in the year immediately after the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year. State tax return free filing How to make the choice. State tax return free filing   You choose to deduct moving expenses in the year you received reimbursement by taking the deduction on your return, or amended return, for that year. State tax return free filing    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. State tax return free filing Illustrated Example Tom and Peggy Smith are married and have two children. State tax return free filing They owned a home in Detroit where Tom worked. State tax return free filing On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. State tax return free filing Peggy flew to San Diego on March 1 to look for a new home. State tax return free filing She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. State tax return free filing The Smiths sold their Detroit home for $1,500 less than they paid for it. State tax return free filing They contracted to have their personal effects moved to San Diego on April 3. State tax return free filing The family drove to San Diego where they found that their new home was not finished. State tax return free filing They stayed in a nearby motel until the house was ready on May 1. State tax return free filing On April 10, Tom went to work in the San Diego plant where he still works. State tax return free filing Their records for the move show: 1) Peggy's pre-move househunting  trip:       Travel and lodging   $ 449       Meals   75   $ 524 2) Down payment on San Diego  home 25,000 3) Real estate commission paid on  sale of Detroit home 3,500 4) Loss on sale of Detroit home (not  including real estate commission) 1,500 5) Amount paid for moving personal  effects (furniture, other household  goods, etc. State tax return free filing ) 8,000 6) Expenses of driving to San Diego:       Mileage (Start 14,278;  End 16,478) 2,200 miles at 24 cents a mile   $ 528       Lodging   180       Meals   320   1,028 7) Cost of temporary living  expenses in San Diego:       Motel rooms   $1,450       Meals   2,280   3,730 Total $43,282   Tom was reimbursed $10,907 under an accountable plan. State tax return free filing His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. State tax return free filing Moving personal effects   $6,800 Travel (and lodging) to San Diego   708 Travel (and lodging) for househunting trip   449 Lodging for temporary quarters   1,450 Loss on sale of home   1,500 Total reimbursement   $10,907 The employer included this reimbursement on Tom's Form W-2 for the year. State tax return free filing The reimbursement of allowable expenses, $7,508 for moving household goods and travel to San Diego, was included in box 12 of Form W-2. State tax return free filing His employer identified this amount with code P. State tax return free filing The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. State tax return free filing Tom must include this amount on Form 1040, line 7. State tax return free filing The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. State tax return free filing Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. State tax return free filing To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. State tax return free filing Item 5 — moving personal effects (line 1)   $8,000 Item 6 — driving to San Diego ($528 + $180)  (line 2)   708 Total tax deductible moving expenses (line 3)   $8,708 Minus: Reimbursement included in box 12  of Form W-2 (line 4)   7,508 Tax deduction for moving expenses (line 5)   $1,200   Tom's Form 3903 is shown, later. State tax return free filing He also enters his deduction, $1,200, on Form 1040, line 26. State tax return free filing Nondeductible expenses. State tax return free filing   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. State tax return free filing Item 1 — pre-move househunting expenses of $524. State tax return free filing Item 2 — the $25,000 down payment on the San Diego home. State tax return free filing If any part of it were for payment of deductible taxes or interest on the mortgage on the house, that part would be deductible as an itemized deduction. State tax return free filing Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. State tax return free filing The commission is used to figure the gain or loss on the sale. State tax return free filing Item 4 — the $1,500 loss on the sale of the Detroit home. State tax return free filing Item 6 — the $320 expense for meals while driving to San Diego. State tax return free filing (However, the lodging and car expenses are deductible. State tax return free filing ) Item 7 — temporary living expenses of $3,730. State tax return free filing    This image is too large to be displayed in the current screen. State tax return free filing Please click the link to view the image. State tax return free filing 2012 Form 3903 Moving Expenses Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests, discussed earlier. State tax return free filing You can deduct your unreimbursed moving expenses. State tax return free filing A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. State tax return free filing The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. State tax return free filing Spouse and dependents. State tax return free filing   If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to: The place of enlistment, The member's, spouse's, or dependent's home of record, or A nearer point in the United States. State tax return free filing   If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location. State tax return free filing Services or reimbursements provided by government. State tax return free filing   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. State tax return free filing In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual moving expenses, the government must include the excess in your wages on Form W-2. State tax return free filing However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance is not included in income and should not be included in box 1 of Form W-2. State tax return free filing   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. State tax return free filing You can deduct the expenses that are more than your reimbursements. State tax return free filing See Deductible Moving Expenses, earlier. State tax return free filing How to complete Form 3903 for members of the Armed Forces. State tax return free filing    Take the following steps. State tax return free filing Complete lines 1 through 3 of the form, using your actual expenses. State tax return free filing Do not include any expenses for moving services provided by the government. State tax return free filing Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. State tax return free filing Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. State tax return free filing Do not include the value of moving or storage services provided by the government. State tax return free filing Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. State tax return free filing Complete line 5. State tax return free filing If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. State tax return free filing This is your moving expense deduction. State tax return free filing If line 3 is equal to or less than line 4, you do not have a moving expense deduction. State tax return free filing Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. State tax return free filing If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. State tax return free filing    Do not deduct any expenses for moving or storage services provided by the government. State tax return free filing How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. State tax return free filing Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. State tax return free filing Free help with your tax return. 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State tax return free filing Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. State tax return free filing The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. State tax return free filing Most VITA and TCE sites offer free electronic filing. State tax return free filing Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. State tax return free filing Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. State tax return free filing Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. State tax return free filing The automated Where's My Refund? information is available 24 hours a day, 7 days a week. State tax return free filing If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. State tax return free filing Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. State tax return free filing Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. State tax return free filing Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. State tax return free filing Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. State tax return free filing Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). State tax return free filing You should receive your order within 10 business days. State tax return free filing Call to order transcripts of your tax returns or tax account, 1-800-908-9946. State tax return free filing Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. State tax return free filing Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. State tax return free filing Call to ask tax questions, 1-800-829-1040. State tax return free filing Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. State tax return free filing The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. State tax return free filing These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. State tax return free filing gsa. State tax return free filing gov/fedrelay. State tax return free filing Walk-in. State tax return free filing You can find a selection of forms, publications and services — in-person, face-to-face. State tax return free filing Products. State tax return free filing You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State tax return free filing Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. State tax return free filing Services. State tax return free filing You can walk in to your local TAC most business days for personal, face-to-face tax help. State tax return free filing An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. State tax return free filing If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. State tax return free filing No appointment is necessary—just walk in. State tax return free filing Before visiting, check www. State tax return free filing irs. State tax return free filing gov/localcontacts for hours of operation and services provided. State tax return free filing Mail. State tax return free filing You can send your order for forms, instructions, and publications to the address below. State tax return free filing You should receive a response within 10 business days after your request is received. State tax return free filing  Internal Revenue Service 1201 N. State tax return free filing Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. State tax return free filing   The Taxpayer Advocate Service (TAS) is your voice at the IRS. State tax return free filing Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. State tax return free filing What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. State tax return free filing We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. State tax return free filing You face (or your business is facing) an immediate threat of adverse action. State tax return free filing You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. State tax return free filing   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. State tax return free filing Here's why we can help: TAS is an independent organization within the IRS. State tax return free filing Our advocates know how to work with the IRS. State tax return free filing Our services are free and tailored to meet your needs. State tax return free filing We have offices in every state, the District of Columbia, and Puerto Rico. State tax return free filing How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. State tax return free filing irs. State tax return free filing gov/advocate, or call us toll-free at 1-877-777-4778. State tax return free filing How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. State tax return free filing If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. State tax return free filing irs. State tax return free filing gov/sams. State tax return free filing Low Income Taxpayer Clinics. State tax return free filing   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. State tax return free filing Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. State tax return free filing Visit www. State tax return free filing TaxpayerAdvocate. State tax return free filing irs. State tax return free filing gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. State tax return free filing Prev  Up  Next   Home   More Online Publications
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Latest News

IRS Warns of New Email Phishing Scheme Falsely Claiming to be from the Taxpayer Advocate Service
IR-2014-39, March 28, 2014 —The IRS today warned consumers to be on the lookout for a new email phishing scam. The emails appear to be from the IRS Taxpayer Advocate Service and include a bogus case number.‬

Many Retirees Face April 1 Deadline To Take Required Retirement Plan Distributions
IR-2014-38, March 27, 2014 — The IRS reminds taxpayers who turned 70½ during 2013 that in most cases they must start receiving required minimum distributions (RMDs) from Individual Retirement Accounts (IRAs) and workplace retirement plans by Tuesday, April 1, 2014.

IRS Reminds Taxpayers about Direct Deposit and Split Refunds
IR-2014-37, March 27, 2014 — Millions of taxpayers get their refunds through direct deposits. Filing season stats for March 21, 2014.

IRS Virtual Currency Guidance : Virtual Currency Is Treated as Property for U.S. Federal Tax Purposes; General Rules for Property Transactions Apply
IR-2014-36, March. 25, 2014 — Virtual currency is treated as property for U.S. Federal tax purposes; general rules for property transactions apply.

IRS Gives Colorado Flood Victims More Time To Decide When To Claim Losses
IR-2014-35, March 25, 2014 — The IRS today provided taxpayers an extension until Oct. 15, 2014, to decide when to claim disaster losses arising from last September’s flooding.

IRS Releases FY 2013 Data Book
IR-2014-34, March 21, 2014 — The IRS 2013 Data Book provides details on the agency's activities during fiscal year 2013.

Winter 2014 Statistics of Income Bulletin Now Available
IR-2014-33, March 20, 2014 — IRS winter 2014 Bulletin provides information on individual income tax returns filed for tax year 2012 and other topics.

More than Half of all Income Tax Returns Have Been Received. IRS Issues Publication on Business Expenses
IR-2014-32, March 20, 2014 — The IRS has received more than half of all the individual income tax returns it expects this year; issues business expense publication.

IRS Bars Appraisers from Valuing Facade Easements for Federal Tax Purposes for Five Years
IR-2014-31, March 19, 2014 — The IRS announced its Office of Professional Responsibility has entered into a settlement agreement with a group of appraisers from the same firm accused of aiding in the understatement of federal tax liabilities by overvaluing facade easements for charitable donation purposes.

IRS Has $760 Million for People Who Have Not Filed a 2010 Income Tax Return
IR-2014-30, March 19, 2014 — Taxpayers who did not file returns for tax year 2010 have until April 15 to claim their tax refunds.

IRS Statement on Data Security Employee Issue
March 18, 2014 — The IRS today issued a statement on a data security employee issue.

Interest Rates Remain the Same for the Second Quarter of 2014
IR-2014-29, March 14, 2014 — For the second quarter of 2014, interest rates remain the same.

More Taxpayers Filing from Home Computers in 2014, Many Taxpayers Eligible to Use Free File
IR-2014-28, March 13, 2014 — More taxpayers are e-filing from home computers in 2014 according to IRS filing season statistics.

IRS Encourages Small Employers to Check Out Small Business Health Care Tax Credit; Helpful Resources, Tax Tips Available on IRS.gov
IR-2014-27, March 10, 2014 — With business tax-filing deadlines fast approaching, the IRS encouraged small employers that provide health insurance coverage to their employees to check out the small business health care tax credit and claim it if they qualify.

IRS Seeks Volunteers for Taxpayer Advocacy Panel
IR-2014-26, March 10, 2014 — The IRS is seeking volunteers to serve on the Taxpayer Advocacy Panel, a federal advisory committee that listens to taxpayers, identifies taxpayer concerns, and makes recommendations for improving services.

IRS Seeks Applications for the Electronic Tax Administration Advisory Committee
IR-2014-25 March 7, 2014 — The IRS is opening the nomination and application process for membership on the Electronic Tax Administration Advisory Committee (ETAAC). The deadline for submitting applications is April 21, 2014.

2014 Refunds Ahead of Last Year
IR-2014-23, March 6, 2014 — The IRS has issued more than 48 million refunds so far this year.

New IRS Video Helps Same-Sex Couples; Joins Extensive IRS Library Of Online Tax Tips
IR-2014-22, March 6, 2014 — The IRS released a new YouTube video designed to provide useful tax tips to married same-sex couples.

Low Income Taxpayer Clinic Program Reports on Activities
IR-2014-21, March 5, 2014 — The IRS’s Low Income Taxpayer Clinic (LITC) Program Office issued its second annual program report on how LITCs assist thousands of low income taxpayers nationwide with pro bono representation, education, and advocacy services.

Statement by IRS Commissioner John Koskinen on The Fiscal Year 2015 Budget
IRS Commissioner's statement on the Fiscal Year 2015 Budget proposal.

IRS Continues Smooth Start to Filing Season
IR-2014-20, Feb. 27, 2014 — The IRS has issued almost 40 million refunds so far this tax filing season.

IRS Offers Health Care Tax Tips to Help Individuals Understand Tax Provisions in the Affordable Care Act
IR-2014-19, Feb. 25, 2014 - IRS is offering educational Health Care Tax Tips to help individuals understand how the Affordable Care Act may affect their taxes.

IRS Releases the “Dirty Dozen” Tax Scams for 2014; Identity Theft, Phone Scams Lead List
IR-2014-16, Feb. 19, 2014 — The IRS issued its annual “Dirty Dozen” list of tax scams, reminding taxpayers to use caution during tax season to protect themselves against a wide range of schemes ranging from identity theft to return preparer fraud.

IRS Commissioner Addresses Nation's Taxpayers on 2014 Filing Season; YouTube Video Released
IR-2014-12, Feb. 10, 2014 - The Internal Revenue Service released a YouTube video message from Commissioner John Koskinen to the nation's taxpayers providing tips and help for the 2014 filing season.

Updated IRS Smartphone App IRS2Go Version 4.0 Now Available
IR-2014-11, Feb. 4, 2014 — The IRS today announced the release of IRS2Go 4.0, an update to its smartphone application featuring new, added features available in both English and Spanish.

Watch Out for Tax Scams as Filing Season Opening Nears
IR-2014-5, Jan. 23, 2014 — With the start of the 2014 tax season approaching on Jan. 31, the IRS urges taxpayers to be aware that tax-related scams using the IRS name proliferate during this time of year.

IRS Criminal Investigation Combats Identity Theft Refund Fraud
FS-2014-3, January 2014 — The IRS has seen a significant increase in refund fraud that involves identity thieves who file false claims for refunds by stealing and using someone's Social Security number. The investigative work done by Criminal Investigation is a major component of the IRS’s efforts to combat tax-related identity theft. 

2014 Identity Protection PIN (IP PIN) Pilot
January 2014 — As part of its comprehensive identity theft strategy, the IRS is offering a limited pilot program to help taxpayers who filed their returns last year from Florida, Georgia and the District of Columbia.

Tips for Taxpayers, Victims about Identity Theft and Tax Returns
FS-2014-2, January 2014 — Identity theft is one of the fastest growing crimes nationwide, and refund fraud caused by identity theft is one of the biggest challenges facing the IRS. In 2014, the IRS continues to take new steps and strong actions to protect taxpayers and help victims of identity theft and refund fraud.

IRS Combats Identity Theft and Refund Fraud on Many Fronts
FS-2014-1, January 2014 — Stopping identity theft and refund fraud is a top priority for the IRS. The agency’s work on identity theft and refund fraud continues to grow, touching nearly every part of the organization. For the 2014 filing season, the IRS has expanded these efforts to better protect taxpayers and help victims.

New Tax Guide Helps People With Their 2013 Taxes
IR-2013-102, Dec. 23, 2013 — Taxpayers can get the most out of various tax benefits and get a jump on preparing their 2013 federal income tax returns by consulting a newly revised comprehensive tax guide now available on IRS.gov.

Some IRS Assistance and Taxpayer Services Shift to Automated Resources
New Services Available for Taxpayers in 2014

IRS Warns of Pervasive Telephone Scam
IR-2013-84, Oct. 31, 2013 — The IRS warned consumers about a sophisticated phone scam targeting taxpayers, including recent immigrants.

IRS Opens Online FATCA Registration System
IR-2013-69, Aug. 19, 2013 — The IRS announced the opening of a new online registration system for financial institutions that need to register with the IRS under the Foreign Account Tax Compliance Act (FATCA).

Report Outlines Changes for IRS To Ensure Accountability, Chart a Path Forward; Immediate Actions, Next Steps Outlined
IR-2013-62, June 24, 2013 ― IRS Principal Deputy Commissioner Werfel issued a report outlining new actions and next steps to fix problems uncovered with the IRS’ review of tax-exempt applications and improve the wider processes and operations in place at the IRS.

IRS Charts a Path Forward with Immediate Actions
The IRS is outlining new actions and next steps to fix problems uncovered with the IRS’ review of tax-exempt applications and improve the wider processes and operations in place at the IRS.

Questions and Answers on 501(c) Organizations
May 15, 2013 — The IRS has received a variety of questions related to the exempt organization issues recently raised. The Q&As answer some basics on the issue.

FAQs on New Payment Card Reporting Requirements
The IRS is providing special transitional relief to banks and other payment settlement entities required to begin reporting payment card and third-party network transactions on new Form 1099-K.

The American Recovery and Reinvestment Act of 2009: Information Center
Update on the new economic stimulus legislation.

Compliance & Enforcement News
A collection of recent news releases, statements and other items related to IRS compliance and enforcement efforts.

IRS Criminal Investigation Issues Annual Report
IR-2014-18, Feb. 24, 2014 — IRS Criminal Investigation Division today released its annual report.

Reminder To Home-Based Businesses: Simplified Option for Claiming Home Office Deduction Now Available; May Deduct up to $1,500; Saves 1.6 Million Hours A Year
IR-2014-24, March 7, 2014 — The Internal Revenue Service today reminded people with home-based businesses that this year for the first time they can choose a new simplified option for claiming the deduction for business use of a home.

Treasury, IRS Will Issue Proposed Guidance for Tax-Exempt Social Welfare Organizations
IR-2013-92, Nov. 26, 2013 — The Treasury Department and the IRS will issue initial guidance regarding qualification requirements for tax-exemption as a social welfare organization under section 501(c)(4) of the Internal Revenue Code.

Treasury and IRS Announce That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes; Ruling Provides Certainty, Benefits and Protections Under Federal Tax Law for Same-Sex Married Couples
IR-2013-72, Aug. 29, 2013 — Treasury and the IRS today ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes.

Fiscal Year 2013 Enforcement and Service Results
The Fiscal Year 2013 Enforcement and Service Results provide the dollars collected from the examination (audit) and collection functions of the IRS. The results also tally various taxpayer assistance program results.

Page Last Reviewed or Updated: 28-Mar-2014

The State Tax Return Free Filing

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