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State Taxes Online

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State Taxes Online

State taxes online Index A Archer MSAs, Archer MSAs, Employment taxes. State taxes online Assistance (see Tax help) C Contributions to FSA, Contributions to an FSA HRA, Contributions to an HRA HSA, Contributions to an HSA MSA, Contributions to an MSA D Death of HSA holder, Death of HSA Holder MSA holder, Death of the Archer MSA Holder Distributions from FSA, Distributions From an FSA HRA, Distributions From an HRA HSA, Distributions From an HSA MSA, Distributions From an MSA E Employer participation FSA, Employer Participation HRA, Employer Participation HSA, Employer Participation MSA, Employer Participation F Flexible Spending Arrangements Grace Period, Health FSA – grace period. State taxes online Flexible spending arrangements, Flexible Spending Arrangements (FSAs), Employer Participation Balance in, Balance in an FSA Contributions to, Contributions to an FSA Distributions from, Distributions From an FSA Qualifying for, Qualifying for an FSA When to contribute, When To Contribute Form 5329, Excess contributions. State taxes online , Excess contributions. State taxes online 5498–SA, Form 8889. State taxes online , Reporting Contributions on Your Return 8853, Additional tax. State taxes online , Filing Form 8853 8889, Form 8889. State taxes online , Additional tax. State taxes online , Filing Form 8889 Free tax services, Free help with your tax return. State taxes online H Health plans, high deductible, High deductible health plan (HDHP). State taxes online , High deductible health plan (HDHP). State taxes online Health reimbursement arrangements, Health Reimbursement Arrangements (HRAs), Employer Participation Balance in, Balance in an HRA Contributions to, Contributions to an HRA Distributions from, Distributions From an HRA Qualifying for, Qualifying for an HRA Health savings accounts, Health Savings Accounts (HSAs), Employment taxes. State taxes online Balance in, Balance in an HSA Contributions to, Contributions to an HSA Deemed distributions, Deemed distributions from HSAs. State taxes online Distributions from, Distributions From an HSA Last-month rule, Last-month rule. State taxes online Partnerships, Reporting Contributions on Your Return Qualifying for, Qualifying for an HSA Rollovers, Rollovers S corporations, Reporting Contributions on Your Return When to contribute, When To Contribute Help (see Tax help) High deductible health plan, High deductible health plan (HDHP). State taxes online , High deductible health plan (HDHP). State taxes online M Medical expenses, qualified, Qualified medical expenses. State taxes online , Qualified medical expenses. State taxes online , Qualified medical expenses. State taxes online , Qualified medical expenses. State taxes online Medical savings accounts, Medical Savings Accounts (MSAs), Medicare Advantage MSAs Balance in, Balance in an Archer MSA Contributions to, Contributions to an MSA Deemed distributions, Deemed distributions from Archer MSAs. State taxes online Distributions from, Distributions From an MSA Medicare Advantage MSAs, Medicare Advantage MSAs Qualifying for, Qualifying for an Archer MSA When to contribute, When To Contribute Medicare Advantage MSAs, Medicare Advantage MSAs P Preventive care, High deductible health plan (HDHP). State taxes online Publications (see Tax help) Q Qualified HSA funding distribution, Qualified HSA funding distribution. State taxes online T Tax help, How To Get Tax Help Testing period Last-month rule, Testing period. State taxes online Qualified HSA funding distribution, Funding distribution – testing period. State taxes online TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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e-file for Large Business and International (LB&I)

What's New:

A QuickAlert outlining the exact timeframes to Send Submissions or retrieve federal/state Acknowledgements will be issued in early December and the times will be posted on the MeF Status Page.
    
Please monitor the MeF Status Page for any updates.  We apologize for any inconveniences and thank you for your cooperation.

 

2014 M3 M1 Changes: The IRS will be making changes to the Schedule M-3 filing requirement for taxpayers with assets between $10M-$50M for Forms 1120, 1120-C, 1120-F, 1120S, 1065 and 1065-B. These taxpayers will be permitted to file Schedule M-1 in place of the Schedule M-3 Parts II and III.  These changes will be effective for tax years ending on December 31, 2014, and later. No changes are currently planned to the Schedule M-3 requirements for Forms 1120-L, or 1120-PC, nor for Form 1120 taxpayers filing as a mixed group.

 

The Modernized e-File Status Page provides information about the availability of the MeF system for external use. For information about the most current MeF system status, please refer to the Modernized e-File (MeF) Status Page.


Table of Contents:

Introduction

Treasury Decision (T.D.) 9363 requires corporations that have assets of $10 million or more and file at least 250 returns annually to electronically file their Forms 1120 and 1120S for tax years ending on or after December 31, 2007. This requirement extends to foreign corporations filing Form 1120-F who have tax years ending on or after December 31, 2008, have assets of $10 million or more and who file at least 250 returns annually.

Although electronic filing is required of certain corporations, many corporations voluntarily file their returns electronically.

This web site provides an overview of electronic filing and more detailed information for those corporations required to e-file. There is information for taxpayers who prepare and transmit their own income tax returns as well as for taxpayers who rely upon third party tax professionals to prepare and transmit their tax returns.


Note: Documents accessed from this page that are in pdf format contain "(pdf)" at the end of the file name. If you can't view all the pages of any pdf document, download the most recent free version of Adobe Acrobat Reader


General Information about e-file for Large and Mid-Size Corporations

IRS e-services

Regulations on Required Corporate e-filing

Contact IRS for More Information

If you do not find the electronic filing information you need in the material provided on this web site, IRS provides e-mail addresses where interested parties can submit questions concerning e-file requirements.

  • Corporate taxpayers (Forms 1120, 1120S, 1120-F) may contact the e-help Desk at 1-866-255-0654.
  • Partnerships (Forms 1065, 1065-B) can find further e-file information for partnerships using the MeF platform on IRS.gov at Modernized e-File (MeF) for Partnerships  or they may contact the e-help Desk at 1-866-255-0654.
  • Tax-exempt organizations can find further e-file information on IRS.gov at e-file for Charities and Non-Profits.
  • Taxpayers with account or tax law questions may call 1-800-829-4933.
  • Tax practitioners with account or tax law questions may call 1-800-829-8374.
  • Software developers and vendors may contact the e-help Desk at 1-866-255-0654 with questions about e-filing.
Page Last Reviewed or Updated: 03-Feb-2014

The State Taxes Online

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