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Tax Forms 2007

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Tax Forms 2007

Tax forms 2007 Publication 516 - Main Content Table of Contents U. Tax forms 2007 S. Tax forms 2007 Tax ReturnFiling Information Foreign Bank Accounts U. Tax forms 2007 S. Tax forms 2007 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). Tax forms 2007 U. Tax forms 2007 S. Tax forms 2007 Tax Return Filing Information If you are a U. Tax forms 2007 S. Tax forms 2007 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. Tax forms 2007 However, the special rules explained in the following discussions may apply to you. Tax forms 2007 See also Tax Treaty Benefits, later. Tax forms 2007 When To File and Pay Most individual tax returns cover a calendar year, January through December. Tax forms 2007 The regular due date for these tax returns is April 15 of the following year. Tax forms 2007 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. Tax forms 2007 If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. Tax forms 2007 You must pay interest on any tax not paid by the regular due date. Tax forms 2007 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. Tax forms 2007 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. Tax forms 2007 If your return is filed late, the postmark or delivery service date does not determine the date of filing. Tax forms 2007 In that case, your return is considered filed when it is received by the IRS. Tax forms 2007 Extensions You may be able to get an extension of time to file your return and pay your tax. Tax forms 2007 Automatic 2-month extension. Tax forms 2007   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. Tax forms 2007 S. Tax forms 2007 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. Tax forms 2007 To get this extension, you must attach a statement to your return explaining how you qualified. Tax forms 2007 You will owe interest on any tax not paid by the regular due date of your return. Tax forms 2007 Married taxpayers. Tax forms 2007   If you file a joint return, either you or your spouse can qualify for the automatic extension. Tax forms 2007 If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. Tax forms 2007 Additional extension. Tax forms 2007   You can apply for an additional extension of time to file your return by filing Form 4868. Tax forms 2007 You must file Form 4868 by the due date for your income tax return. Tax forms 2007   Generally, you must file it by April 15. Tax forms 2007 However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. Tax forms 2007 Check the box on line 8 of Form 4868. Tax forms 2007 Payment of tax. Tax forms 2007   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. Tax forms 2007 The late-payment penalty applies if, through withholding, etc. Tax forms 2007 , you paid less than 90% of your actual tax liability by the original due date of your income tax return. Tax forms 2007 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. Tax forms 2007 Electronic filing. Tax forms 2007   You can file for the additional extension by phone, using your home computer, or through a tax professional. Tax forms 2007 See Form 4868 for more information. Tax forms 2007 Limit on additional extensions. Tax forms 2007   You generally cannot get a total extension of more than 6 months. Tax forms 2007 However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. Tax forms 2007   For more information, see Publication 54. Tax forms 2007 Foreign Bank Accounts You must file Form TD F 90-22. Tax forms 2007 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. Tax forms 2007 This applies if the combined assets in the account(s) were more than $10,000. Tax forms 2007 Do not include accounts in a U. Tax forms 2007 S. Tax forms 2007 military banking facility operated by a U. Tax forms 2007 S. Tax forms 2007 financial institution. Tax forms 2007 File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. Tax forms 2007 Do not attach it to Form 1040. Tax forms 2007 If you are required to file Form TD F 90-22. Tax forms 2007 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). Tax forms 2007 You also may be required to file Form 8938 with your U. Tax forms 2007 S. Tax forms 2007 income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. Tax forms 2007 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. Tax forms 2007 For more information, see Form 8938 and its instructions. Tax forms 2007 U. Tax forms 2007 S. Tax forms 2007 Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. Tax forms 2007 If you are a U. Tax forms 2007 S. Tax forms 2007 citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. Tax forms 2007 S. Tax forms 2007 law. Tax forms 2007 This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). Tax forms 2007 If you are a nonresident alien, your income from sources outside the United States is not subject to U. Tax forms 2007 S. Tax forms 2007 tax. Tax forms 2007 Foreign Earned Income Exclusion Employees of the U. Tax forms 2007 S. Tax forms 2007 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. Tax forms 2007 S. Tax forms 2007 Government as an employee. Tax forms 2007 But see Other Employment, later. Tax forms 2007 Special Situations In the following two situations, your pay is from the U. Tax forms 2007 S. Tax forms 2007 Government and does not qualify for the foreign earned income exclusion. Tax forms 2007 U. Tax forms 2007 S. Tax forms 2007 agency reimbursed by foreign country. Tax forms 2007   If you are a U. Tax forms 2007 S. Tax forms 2007 Government employee paid by a U. Tax forms 2007 S. Tax forms 2007 agency to perform services in a foreign country, your pay is from the U. Tax forms 2007 S. Tax forms 2007 Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. Tax forms 2007 This is true even if the U. Tax forms 2007 S. Tax forms 2007 agency is reimbursed by the foreign government. Tax forms 2007 Employees of post exchanges, etc. Tax forms 2007   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. Tax forms 2007 S. Tax forms 2007 Government, the earnings you receive are paid by the U. Tax forms 2007 S. Tax forms 2007 Government. Tax forms 2007 This is true whether they are paid from appropriated or nonappropriated funds. Tax forms 2007 These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. Tax forms 2007 Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. Tax forms 2007 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. Tax forms 2007 In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. Tax forms 2007 S. Tax forms 2007 citizens or green card holders. Tax forms 2007 Consequently, if you are a U. Tax forms 2007 S. Tax forms 2007 citizen or green card holder, you will generally not be entitled to reduce your U. Tax forms 2007 S. Tax forms 2007 tax on your government pay. Tax forms 2007 If you are neither a U. Tax forms 2007 S. Tax forms 2007 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. Tax forms 2007 Review the treaty text carefully. Tax forms 2007 U. Tax forms 2007 S. Tax forms 2007 citizens must always file Form 1040. Tax forms 2007 Non-U. Tax forms 2007 S. Tax forms 2007 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. Tax forms 2007 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. Tax forms 2007 Most income tax treaties contain an article providing relief from double taxation. Tax forms 2007 Many treaties contain special foreign tax credit rules for U. Tax forms 2007 S. Tax forms 2007 citizens who are residents of a treaty country. Tax forms 2007 For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. Tax forms 2007 Allowances, Differentials, and Special Pay Most payments received by U. Tax forms 2007 S. Tax forms 2007 Government civilian employees for working abroad, including pay differentials, are taxable. Tax forms 2007 However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. Tax forms 2007 The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Tax forms 2007 Pay differentials. Tax forms 2007   Pay differentials you receive as financial incentives for employment abroad are taxable. Tax forms 2007 Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. Tax forms 2007   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. Tax forms 2007 The area does not have to be a qualified hazardous duty area as discussed in Publication 3. Tax forms 2007 Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. Tax forms 2007 Foreign areas allowances. Tax forms 2007   Certain foreign areas allowances are tax free. Tax forms 2007 Your employer should not have included these allowances as wages on your Form W-2. Tax forms 2007   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. Tax forms 2007 Title I, chapter 9, of the Foreign Service Act of 1980. Tax forms 2007 Section 4 of the Central Intelligence Agency Act of 1949, as amended. Tax forms 2007 Title II of the Overseas Differentials and Allowances Act. Tax forms 2007 Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. Tax forms 2007 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. Tax forms 2007 Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. Tax forms 2007 Cost-of-living allowances. Tax forms 2007   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. Tax forms 2007 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. Tax forms 2007 Cost-of-living allowances are not included on your Form W-2. Tax forms 2007 Federal court employees. Tax forms 2007   If you are a federal court employee, the preceding paragraph also applies to you. Tax forms 2007 The cost-of-living allowance must be granted by rules similar to regulations approved by the President. Tax forms 2007 American Institute in Taiwan. Tax forms 2007   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. Tax forms 2007 S. Tax forms 2007 tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. Tax forms 2007 S. Tax forms 2007 Government. Tax forms 2007 Federal reemployment payments after serving with an international organization. Tax forms 2007   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. Tax forms 2007 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. Tax forms 2007 Allowances or reimbursements for travel and transportation expenses. Tax forms 2007   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. Tax forms 2007 Lodging furnished to a principal representative of the United States. Tax forms 2007   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. Tax forms 2007 However, amounts paid by the U. Tax forms 2007 S. Tax forms 2007 government for your usual costs of operating and maintaining your household are taxable. Tax forms 2007 If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. Tax forms 2007 Peace Corps. Tax forms 2007   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. Tax forms 2007 Taxable allowances. Tax forms 2007   The following allowances must be included on your Form W-2 and reported on your return as wages. Tax forms 2007 If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. Tax forms 2007 The part of living allowances designated by the Director of the Peace Corps as basic compensation. Tax forms 2007 This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Tax forms 2007 Leave allowances. Tax forms 2007 Readjustment allowances or “termination payments. Tax forms 2007 ” Taxable allowances are considered received by you when credited to your account. Tax forms 2007 Example. Tax forms 2007 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. Tax forms 2007 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. Tax forms 2007 Nontaxable allowances. Tax forms 2007   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. Tax forms 2007 These allowances should not be included on your Form W-2. Tax forms 2007 These allowances are tax free whether paid by the U. Tax forms 2007 S. Tax forms 2007 Government or the foreign country in which you are stationed. Tax forms 2007 Other Income Other employment. Tax forms 2007   If, in addition to your U. Tax forms 2007 S. Tax forms 2007 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. Tax forms 2007 In addition, if your spouse is a U. Tax forms 2007 S. Tax forms 2007 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. Tax forms 2007 For more information, see Publication 54. Tax forms 2007 The tax treaty rules relating to income from personal services generally apply to income from private employment. Tax forms 2007 As discussed above, the saving clause applies to you if you are a U. Tax forms 2007 S. Tax forms 2007 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). Tax forms 2007 Sale of personal property. Tax forms 2007   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. Tax forms 2007 S. Tax forms 2007 dollars, the excess of the amount received in U. Tax forms 2007 S. Tax forms 2007 dollars over the cost or other basis of the property is a capital gain. Tax forms 2007 Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. Tax forms 2007 However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. Tax forms 2007 Sale of your home. Tax forms 2007   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. Tax forms 2007 Losses are not deductible. Tax forms 2007   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). Tax forms 2007 Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. Tax forms 2007   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. Tax forms 2007   For detailed information on selling your home, see Publication 523. Tax forms 2007 Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. Tax forms 2007 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. Tax forms 2007 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. Tax forms 2007 Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. Tax forms 2007 Your tax home is not limited to the Embassy, consulate, or duty station. Tax forms 2007 It includes the entire city or general area in which your principal place of employment is located. Tax forms 2007 Traveling away from home. Tax forms 2007   You are traveling away from home if you meet both of the following requirements. Tax forms 2007 Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. Tax forms 2007 You need to get sleep or rest to meet the demands of your work while away from home. Tax forms 2007 This requirement is not satisfied by merely napping in your car. Tax forms 2007 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. Tax forms 2007 Temporary assignment. Tax forms 2007   If your assignment or job away from your tax home is temporary, your tax home does not change. Tax forms 2007 You are considered to be away from home for the whole period, and your travel expenses are deductible. Tax forms 2007 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. Tax forms 2007   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. Tax forms 2007 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. Tax forms 2007   You must determine whether your assignment is temporary or indefinite when you start work. Tax forms 2007 If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Tax forms 2007 Employment that is initially temporary may become indefinite due to changed circumstances. Tax forms 2007 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. Tax forms 2007 Exception for federal crime investigations or prosecutions. Tax forms 2007   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. Tax forms 2007 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. Tax forms 2007 Limit on meals and entertainment. Tax forms 2007   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. Tax forms 2007 However, the limit does not apply to expenses reimbursed under a U. Tax forms 2007 S. Tax forms 2007 Government expense allowance arrangement. Tax forms 2007 Individuals subject to hours of service limits. Tax forms 2007   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. Tax forms 2007   Individuals subject to the Department of Transportation's “hours of service” limits include the following. Tax forms 2007 Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Tax forms 2007 Interstate truck operators and bus drivers who are under Department of Transportation regulations. Tax forms 2007 Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Tax forms 2007 Certain merchant mariners who are under Coast Guard regulations. Tax forms 2007 Primary purpose of trip must be for business. Tax forms 2007   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. Tax forms 2007 However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. Tax forms 2007   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. Tax forms 2007 This applies even if you engage in business activities while there. Tax forms 2007 However, you can deduct any expenses while at your destination that are directly related to your business. Tax forms 2007 Expenses paid for others. Tax forms 2007   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. Tax forms 2007 Home leave. Tax forms 2007   The Foreign Service Act requires U. Tax forms 2007 S. Tax forms 2007 citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. Tax forms 2007 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. Tax forms 2007   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. Tax forms 2007 You must be able to verify these amounts in order to claim them. Tax forms 2007 Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. Tax forms 2007 More information. Tax forms 2007   See chapter 1 of Publication 463 for more information on travel expenses. Tax forms 2007 Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. Tax forms 2007 Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. Tax forms 2007 They do not include expenses you have when traveling away from home overnight. Tax forms 2007 Those expenses are deductible as travel expenses and are discussed earlier. Tax forms 2007 Commuting. Tax forms 2007   You cannot deduct your transportation costs of going between your home and your regular business location. Tax forms 2007 These costs are personal commuting expenses. Tax forms 2007   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. Tax forms 2007   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. Tax forms 2007 More information. Tax forms 2007   For more information on transportation expenses, see chapter 4 of Publication 463. Tax forms 2007 Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. Tax forms 2007 Membership dues. Tax forms 2007   You can deduct membership dues you pay to professional societies that relate to your business or profession. Tax forms 2007 Subscriptions. Tax forms 2007   You can deduct subscriptions to professional publications that relate to your business or profession. Tax forms 2007 Educational expenses. Tax forms 2007   Generally, educational expenses are considered to be personal expenses and are not deductible. Tax forms 2007 However, under some circumstances, educational expenses are deductible as business expenses. Tax forms 2007   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. Tax forms 2007   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. Tax forms 2007 These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. Tax forms 2007   See Publication 970, Tax Benefits for Education, for more information on educational expenses. Tax forms 2007    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. Tax forms 2007 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. Tax forms 2007 These benefits are explained in Publication 970. Tax forms 2007 Foreign service representation expenses. Tax forms 2007   If you are an employee of the U. Tax forms 2007 S. Tax forms 2007 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. Tax forms 2007 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. Tax forms 2007 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. Tax forms 2007 The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. Tax forms 2007    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. Tax forms 2007 These rules are explained in Publication 463. Tax forms 2007 Representation expenses. Tax forms 2007   These are expenses that further the interest of the United States abroad. Tax forms 2007 They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. Tax forms 2007 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. Tax forms 2007   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. Tax forms 2007 These regulations are available on the Internet at www. Tax forms 2007 state. Tax forms 2007 gov/m/a/als. Tax forms 2007 Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. Tax forms 2007 ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. Tax forms 2007 Impairment-related work expenses. Tax forms 2007   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. Tax forms 2007 Attendant care includes a reader for a blind person and a helper for a person with a physical disability. Tax forms 2007 These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). Tax forms 2007 They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. Tax forms 2007 Loss on conversion of U. Tax forms 2007 S. Tax forms 2007 dollars into foreign currency. Tax forms 2007   The conversion of U. Tax forms 2007 S. Tax forms 2007 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. Tax forms 2007 Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. Tax forms 2007 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). Tax forms 2007 The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. Tax forms 2007 You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. Tax forms 2007 For each trip away from home, the dates you left and returned and the number of days spent on business. Tax forms 2007 The destination or area of your travel, described by the name of the city, town, or similar designation. Tax forms 2007 The business reason for your travel or the business benefit gained or expected to be gained from your travel. Tax forms 2007 How to record your expenses. Tax forms 2007   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. Tax forms 2007 They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. Tax forms 2007 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. Tax forms 2007   Each expense should be recorded separately in your records. Tax forms 2007 However, some items can be totaled in reasonable categories. Tax forms 2007 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. Tax forms 2007 You may record tips separately or with the cost of the service. Tax forms 2007    Documentary evidence generally is required to support all lodging expenses while traveling away from home. Tax forms 2007 It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. Tax forms 2007 Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. Tax forms 2007 It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. Tax forms 2007    A canceled check by itself does not prove a business cost. Tax forms 2007 You must have other evidence to show that the check was used for a business purpose. Tax forms 2007 Your records must be timely. Tax forms 2007   Record the elements for the expense in your account book or other record at or near the time of the expense. Tax forms 2007 A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. Tax forms 2007 Confidential information. Tax forms 2007   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. Tax forms 2007 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. Tax forms 2007 How To Report Business Expenses As a U. Tax forms 2007 S. Tax forms 2007 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. Tax forms 2007 If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. Tax forms 2007 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. Tax forms 2007 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. Tax forms 2007 Form 2106 or Form 2106-EZ. Tax forms 2007   You must complete Form 2106 or 2106-EZ to deduct your expenses. Tax forms 2007 Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. Tax forms 2007 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). Tax forms 2007 Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. Tax forms 2007 Form 2106-EZ. Tax forms 2007   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. Tax forms 2007 You can use Form 2106-EZ if you meet both of the following conditions. Tax forms 2007 You are not reimbursed by your employer for any expenses. Tax forms 2007 (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. Tax forms 2007 ) If you claim car expenses, you use the standard mileage rate. Tax forms 2007 Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. Tax forms 2007 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. Tax forms 2007 However, you cannot deduct any expenses for which you received a tax-free allowance as a U. Tax forms 2007 S. Tax forms 2007 Government employee. Tax forms 2007 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. Tax forms 2007 Closely related to the start of work. Tax forms 2007   The move must be closely related, both in time and in place, to the start of work at the new location. Tax forms 2007 In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. Tax forms 2007   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. Tax forms 2007 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. Tax forms 2007 Distance test. Tax forms 2007   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. Tax forms 2007 If you did not have an old job location, your new job location must be at least 50 miles from your former home. Tax forms 2007 Time test. Tax forms 2007   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. Tax forms 2007 Deductible moving expenses. Tax forms 2007   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). Tax forms 2007    The cost of your meals is not a deductible moving expense. Tax forms 2007   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. Tax forms 2007 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. Tax forms 2007 Expenses must be reasonable. Tax forms 2007   You can deduct only those expenses that are reasonable for the circumstances of your move. Tax forms 2007 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. Tax forms 2007 Members of your household. Tax forms 2007   A member of your household includes anyone who has both your former home and new home as his or her home. Tax forms 2007 It does not include a tenant or employee unless you can claim that person as a dependent. Tax forms 2007 Retirees. Tax forms 2007   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. Tax forms 2007 You do not have to meet the time test described earlier. Tax forms 2007 Survivors. Tax forms 2007   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. Tax forms 2007 The move must begin within 6 months after the decedent's death. Tax forms 2007 It must be from the decedent's former home outside the United States, and that home must also have been your home. Tax forms 2007 You do not have to meet the time test described earlier. Tax forms 2007 How to report moving expenses. Tax forms 2007   Use Form 3903 to report your moving expenses and figure your allowable deduction. Tax forms 2007 Claim the deduction as an adjustment to income on Form 1040. Tax forms 2007 (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. Tax forms 2007 ) Reimbursements. Tax forms 2007   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. Tax forms 2007 You also must include in gross income reimbursements paid to you under a nonaccountable plan. Tax forms 2007 However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. Tax forms 2007 Additional information. Tax forms 2007   For additional information about moving expenses, see Publication 521. Tax forms 2007 Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. Tax forms 2007 Contributions. Tax forms 2007   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. Tax forms 2007 You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. Tax forms 2007 For more information, see Publication 526, Charitable Contributions. Tax forms 2007 Real estate tax and home mortgage interest. Tax forms 2007   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. Tax forms 2007 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. Tax forms 2007 Example. Tax forms 2007 Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. Tax forms 2007 During the year, Adam used the allowance, with other funds, to provide a home for himself. Tax forms 2007 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). Tax forms 2007 Adam did not have any other expenses related to providing a home for himself. Tax forms 2007 Adam must reduce his deductions for home mortgage interest and real estate taxes. Tax forms 2007 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). Tax forms 2007 The result is 3/4. Tax forms 2007 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). Tax forms 2007 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. Tax forms 2007 Exception to the reduction. Tax forms 2007   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. Tax forms 2007 Required statement. Tax forms 2007   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. Tax forms 2007 The statement must contain all of the following information. Tax forms 2007 The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. Tax forms 2007 The amount of otherwise deductible expenses attributable to each type of tax-free income. Tax forms 2007 The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. Tax forms 2007 An explanation of how you determined the amounts not directly attributable to each type of tax-free income. Tax forms 2007   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. Tax forms 2007 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. Tax forms 2007 S. Tax forms 2007 income tax liability or deduct them as an itemized deduction when figuring your taxable income. Tax forms 2007 Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. Tax forms 2007 Foreign tax credit. Tax forms 2007   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. Tax forms 2007 If you choose to figure a credit against your U. Tax forms 2007 S. Tax forms 2007 tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. Tax forms 2007 S. Tax forms 2007 income tax return. Tax forms 2007    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. Tax forms 2007 If all your foreign income is exempt from U. Tax forms 2007 S. Tax forms 2007 tax, you will not be able to claim a foreign tax credit. Tax forms 2007   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. Tax forms 2007 Exemption from limit. Tax forms 2007   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. Tax forms 2007 Your only foreign income is passive income, such as interest, dividends, and royalties. Tax forms 2007 The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). Tax forms 2007 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. Tax forms 2007 If you make the election, you can claim a foreign tax credit without filing Form 1116. Tax forms 2007 However, you cannot carry back or carry over any unused foreign tax to or from this year. Tax forms 2007 See the instructions for the appropriate line in the Tax and Credits section of Form 1040. Tax forms 2007 Foreign tax deduction. Tax forms 2007   If you choose to deduct all foreign income taxes on your U. Tax forms 2007 S. Tax forms 2007 income tax return, itemize the deduction on Schedule A (Form 1040). Tax forms 2007 You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. Tax forms 2007 Example. Tax forms 2007 Dennis and Christina are married and live and work in Country X. Tax forms 2007 Dennis works for the U. Tax forms 2007 S. Tax forms 2007 Government and Christina is employed by a private company. Tax forms 2007 They pay income tax to Country X on Christina's income only. Tax forms 2007 Dennis and Christina file a joint tax return and exclude all of Christina's income. Tax forms 2007 They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. Tax forms 2007 Deduction for other foreign taxes. Tax forms 2007   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. Tax forms 2007 You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. Tax forms 2007   You can deduct real property taxes you pay that are imposed on you by a foreign country. Tax forms 2007 You take this deduction on Schedule A (Form 1040). Tax forms 2007 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. Tax forms 2007 More information. Tax forms 2007   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. Tax forms 2007 Local (Foreign) Tax Return As a U. Tax forms 2007 S. Tax forms 2007 Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. Tax forms 2007 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. Tax forms 2007 Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. Tax forms 2007 Review the treaty text carefully to determine whether your U. Tax forms 2007 S. Tax forms 2007 Government remuneration is taxable in the host country. Tax forms 2007 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). Tax forms 2007 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. Tax forms 2007 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. Tax forms 2007 Most income tax treaties contain an article providing relief from double taxation. Tax forms 2007 Many treaties contain special foreign tax credit rules for U. Tax forms 2007 S. Tax forms 2007 citizens who are residents of a treaty country. Tax forms 2007 For more information about the foreign tax credit, see Foreign Taxes, earlier. Tax forms 2007 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. Tax forms 2007 For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. Tax forms 2007 Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. Tax forms 2007 Check with the appropriate U. Tax forms 2007 S. Tax forms 2007 Embassy for more information. Tax forms 2007 Double Withholding If your U. Tax forms 2007 S. Tax forms 2007 government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. Tax forms 2007 S. Tax forms 2007 tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. Tax forms 2007 S. Tax forms 2007 income tax return on this income. Tax forms 2007 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. Tax forms 2007 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. Tax forms 2007 By selecting the method that is best for you, you will have quick and easy access to tax help. Tax forms 2007 Free help with your tax return. Tax forms 2007   Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax forms 2007 The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Tax forms 2007 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Tax forms 2007 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. Tax forms 2007 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Tax forms 2007 To find the nearest VITA or TCE site, visit IRS. Tax forms 2007 gov or call 1-800-906-9887 or 1-800-829-1040. Tax forms 2007   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax forms 2007 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax forms 2007 aarp. Tax forms 2007 org/money/taxaide or call 1-888-227-7669. Tax forms 2007   For more information on these programs, go to IRS. Tax forms 2007 gov and enter “VITA” in the search box. Tax forms 2007 Internet. Tax forms 2007 You can access the IRS website at IRS. Tax forms 2007 gov 24 hours a day, 7 days a week to: E-file your return. Tax forms 2007 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Tax forms 2007 Check the status of your 2012 refund. Tax forms 2007 Go to IRS. Tax forms 2007 gov and click on Where’s My Refund. Tax forms 2007 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. Tax forms 2007 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax forms 2007 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. Tax forms 2007 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. Tax forms 2007 Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax forms 2007 So in a change from previous filing seasons, you won't get an estimated refund date right away. Tax forms 2007 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Tax forms 2007 You can obtain a free transcript online at IRS. Tax forms 2007 gov by clicking on Order a Return or Account Transcript under “Tools. Tax forms 2007 ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Tax forms 2007 You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Tax forms 2007 Download forms, including talking tax forms, instructions, and publications. Tax forms 2007 Order IRS products. Tax forms 2007 Research your tax questions. Tax forms 2007 Search publications by topic or keyword. Tax forms 2007 Use the Internal Revenue Code, regulations, or other official guidance. Tax forms 2007 View Internal Revenue Bulletins (IRBs) published in the last few years. Tax forms 2007 Figure your withholding allowances using the IRS Withholding Calculator at www. Tax forms 2007 irs. Tax forms 2007 gov/individuals. Tax forms 2007 Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Tax forms 2007 gov by typing Alternative Minimum Tax Assistant in the search box. Tax forms 2007 Sign up to receive local and national tax news by email. Tax forms 2007 Get information on starting and operating a small business. Tax forms 2007 Phone. Tax forms 2007 Many services are available by phone. Tax forms 2007   Ordering forms, instructions, and publications. Tax forms 2007 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). Tax forms 2007 You should receive your order within 10 days. Tax forms 2007 Asking tax questions. Tax forms 2007 Call the IRS with your tax questions at 1-800-829-1040. Tax forms 2007 Solving problems. Tax forms 2007 You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Tax forms 2007 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Tax forms 2007 Call your local Taxpayer Assistance Center for an appointment. Tax forms 2007 To find the number, go to www. Tax forms 2007 irs. Tax forms 2007 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax forms 2007 TTY/TDD equipment. Tax forms 2007 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Tax forms 2007 The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Tax forms 2007 These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Tax forms 2007 gsa. Tax forms 2007 gov/fedrelay. Tax forms 2007 TeleTax topics. Tax forms 2007 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Tax forms 2007 Checking the status of your 2012 refund. Tax forms 2007 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). Tax forms 2007 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. Tax forms 2007 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax forms 2007 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. Tax forms 2007 Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax forms 2007 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Tax forms 2007 Outside the U. Tax forms 2007 S. Tax forms 2007 If you are outside the United States, taxpayer assistance is available at the following U. Tax forms 2007 S Embassies or consulate. Tax forms 2007 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. Tax forms 2007 If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). Tax forms 2007 If you are in a U. Tax forms 2007 S. Tax forms 2007 territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Tax forms 2007 S. Tax forms 2007 Virgin Islands) and have a tax question, you can call 1-800-829-1040. Tax forms 2007 Evaluating the quality of our telephone services. Tax forms 2007 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Tax forms 2007 One method is for a second IRS representative to listen in on or record random telephone calls. Tax forms 2007 Another is to ask some callers to complete a short survey at the end of the call. Tax forms 2007 Walk-in. Tax forms 2007 Some products and services are available on a walk-in basis. Tax forms 2007   Products. Tax forms 2007 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax forms 2007 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax forms 2007 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Tax forms 2007 Services. Tax forms 2007 You can walk in to your local TAC most business days for personal, face-to-face tax help. Tax forms 2007 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax forms 2007 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. Tax forms 2007 No appointment is necessary—just walk in. Tax forms 2007 Before visiting, check www. Tax forms 2007 irs. Tax forms 2007 gov/localcontacts for hours of operation and services provided. Tax forms 2007 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. Tax forms 2007 You can leave a message and a representative will call you back within 2 business days. Tax forms 2007 All other issues will be handled without an appointment. Tax forms 2007 To call your local TAC, go to  www. Tax forms 2007 irs. Tax forms 2007 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax forms 2007 Outside the U. Tax forms 2007 S. Tax forms 2007 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. Tax forms 2007 S. Tax forms 2007 Embassies and consulates. Tax forms 2007 Mail. Tax forms 2007 You can send your order for forms, instructions, and publications to the address below. Tax forms 2007 You should receive a response within 10 days after your request is received. Tax forms 2007  Internal Revenue Service 1201 N. Tax forms 2007 Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. Tax forms 2007 S. Tax forms 2007 If you are outside the United States, you can get tax assistance by writing to the address below. Tax forms 2007  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Tax forms 2007   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax forms 2007 Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Tax forms 2007 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. Tax forms 2007 Remember, the worst thing you can do is nothing at all. Tax forms 2007   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. Tax forms 2007 You face (or your business is facing) an immediate threat of adverse action. Tax forms 2007 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. Tax forms 2007   If you qualify for help, they will do everything they can to get your problem resolved. Tax forms 2007 You will be assigned to one advocate who will be with you at every turn. Tax forms 2007 TAS has offices in every state, the District of Columbia, and Puerto Rico. Tax forms 2007 Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Tax forms 2007 And its services are always free. Tax forms 2007   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Tax forms 2007 The TAS tax toolkit at www. Tax forms 2007 TaxpayerAdvocate. Tax forms 2007 irs. Tax forms 2007 gov can help you understand these rights. Tax forms 2007   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. Tax forms 2007 irs. Tax forms 2007 gov/advocate. Tax forms 2007 You can also call the toll-free number at 1-877-777-4778. Tax forms 2007 Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Tax forms 2007 These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Tax forms 2007 gsa. Tax forms 2007 gov/fedrelay. Tax forms 2007   TAS also handles large-scale or systemic problems that affect many taxpayers. Tax forms 2007 If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Tax forms 2007 irs. Tax forms 2007 gov/advocate. Tax forms 2007    Outside the U. Tax forms 2007 S. Tax forms 2007 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. Tax forms 2007 You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. Tax forms 2007 R. Tax forms 2007 00968-8000 Low Income Taxpayer Clinics (LITCs). Tax forms 2007   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Tax forms 2007 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Tax forms 2007 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. Tax forms 2007 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Tax forms 2007 For more information and to find a clinic near you, see the LITC page on www. Tax forms 2007 irs. Tax forms 2007 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Tax forms 2007 This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Tax forms 2007 Free tax services. Tax forms 2007   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Tax forms 2007 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Tax forms 2007 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Tax forms 2007 The majority of the information and services listed in this publication are available to you free of charge. Tax forms 2007 If there is a fee associated with a resource or service, it is listed in the publication. Tax forms 2007   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Tax forms 2007 DVD for tax products. Tax forms 2007 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Tax forms 2007 Prior-year forms, instructions, and publications. Tax forms 2007 Tax Map: an electronic research tool and finding aid. Tax forms 2007 Tax law frequently asked questions. Tax forms 2007 Tax Topics from the IRS telephone response system. Tax forms 2007 Internal Revenue Code—Title 26 of the U. Tax forms 2007 S. Tax forms 2007 Code. Tax forms 2007 Links to other Internet-based tax research materials. Tax forms 2007 Fill-in, print, and save features for most tax forms. Tax forms 2007 Internal Revenue Bulletins. Tax forms 2007 Toll-free and email technical support. Tax forms 2007 Two releases during the year. Tax forms 2007  – The first release will ship the beginning of January 2013. Tax forms 2007  – The final release will ship the beginning of March 2013. Tax forms 2007 Purchase the DVD from National Technical Information Service (NTIS) at www. Tax forms 2007 irs. Tax forms 2007 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). Tax forms 2007 Prev  Up  Next   Home   More Online Publications
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The Tax Forms 2007

Tax forms 2007 Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Tax forms 2007 Questions about innocent spouse relief. Tax forms 2007 Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. Tax forms 2007  The period of time in which you may request equitable relief has been expanded. Tax forms 2007 See How To Request Relief later. Tax forms 2007 More information. Tax forms 2007   For more information about the latest developments on Publication 971, go to www. Tax forms 2007 irs. Tax forms 2007 gov/pub971. Tax forms 2007 Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. Tax forms 2007 This is called joint and several liability. Tax forms 2007 Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. Tax forms 2007 You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. Tax forms 2007 In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. Tax forms 2007 Three types of relief are available to married persons who filed joint returns. Tax forms 2007 Innocent spouse relief. Tax forms 2007 Separation of liability relief. Tax forms 2007 Equitable relief. Tax forms 2007 Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. Tax forms 2007 See Community Property Laws , later. Tax forms 2007 This publication explains these types of relief, who may qualify for them, and how to get them. Tax forms 2007 You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. Tax forms 2007 gov by entering “Innocent Spouse” in the search box. Tax forms 2007 What this publication does not cover. Tax forms 2007   This publication does not discuss injured spouse relief. Tax forms 2007 You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. Tax forms 2007 If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. Tax forms 2007 For more information, see Form 8379, Injured Spouse Allocation. Tax forms 2007 Comments and suggestions. Tax forms 2007   We welcome your comments about this publication and your suggestions for future editions. Tax forms 2007   You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Tax forms 2007 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax forms 2007 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax forms 2007   You can email us at taxforms@irs. Tax forms 2007 gov. Tax forms 2007 Please put “Publications Comment” on the subject line. Tax forms 2007 You can also send us comments from www. Tax forms 2007 irs. Tax forms 2007 gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Tax forms 2007 ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax forms 2007 Ordering forms and publications. Tax forms 2007   Visit www. Tax forms 2007 irs. Tax forms 2007 gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Tax forms 2007  Internal Revenue Service 1201 N. Tax forms 2007 Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. Tax forms 2007 The IRS can help you with your request for innocent spouse relief. Tax forms 2007 If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. Tax forms 2007 Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev  Up  Next   Home   More Online Publications